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2021 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1.7 - ADDITIONAL LOCAL TAXES
CHAPTER 1 - Occupancy Taxes
Section 7281.
Universal Citation: CA Rev & Tax Code § 7281 (2021)
7281.
The legislative body of any city or county may levy a tax on the privilege of renting a mobilehome, as defined in Section 18008 of the Health and Safety Code, which is located outside a mobilehome park for occupancy on a transient basis unless such occupancy is for any period of more than 30 days. Such tax when levied by the legislative body of a county shall apply only to the unincorporated areas of the county.
This section does not authorize any city or county to levy a tax on the privilege of renting any mobilehome when the tenant is an employee of the owner or operator of the mobilehome.
(Added by Stats. 1971, 1st Ex. Sess., Ch. 1.)
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