2007 California Revenue and Taxation Code Article 1. General Provisions

CA Codes (rtc:36000-36002)

36000.  The provisions of this part shall be applicable only within
counties having a population of 1,000,000 persons or more as
determined by the last federal decennial census.  The powers of
taxation conferred upon counties by this part shall be in addition to
all other powers of taxation conferred by law upon counties.




36001.  The board of supervisors of a county may, as provided in
this part, impose any one or any combination of the taxes authorized
by this part one time and for one year only.  An ordinance imposing a
special tax as authorized by this part shall be irrepealable
followig its effective date.



36002. As used in this part, the following terms have the meanings
ascribed to them in this section unless the context clearly indicates
to the contrary:
   (a) "Rapid transit district" means a public corporation organized
pursuant to state law, designated in its enabling legislation as a
rapid transit district, the governing body of which is either elected
by the inhabitants of its territory or appointed by city or county
boards or officers elected by the inhabitants of its territory, and
which is authorized by state law to construct and operate a rapid
transit system.
   (b) "Rapid transit system" means any new system for the
transportation of passengers and their incidental baggage by means
other than by chartered bus, sightseeing bus, taxi or any other motor
vehicle not on an individual passenger fare-paying basis.
   (c) "Special tax" or "special taxes" means the taxes imposed as
authorized by this part.