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2021 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1.7 - ADDITIONAL LOCAL TAXES
CHAPTER 1.5 - Local Agency Levy Powers And Limitations
Section 7284.2.
Universal Citation: CA Rev & Tax Code § 7284.2 (2021)
7284.2.
The board of supervisors of any county may levy a utility user tax on the consumption of electricity, gas, water, sewer, telephone, telegraph, and cable television services in the unincorporated area of the county.
(Amended by Stats. 2012, Ch. 213, Sec. 2. (SB 1257) Effective January 1, 2013.)
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