Cal. Rev. & Tax. Code § 7284.2 : CALIFORNIA REVENUE AND TAXATION CODE — OTHER TAXES — ADDITIONAL LOCAL TAXES — LOCAL AGENCY LEVY POWERS AND LIMITATIONS — Utility user tax

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.

Ca. Rev. and Tax. Code § 7284.2

Amended by Stats 2012 ch 213 (SB 1257),s 2, eff. 1/1/2013.
Amended by Stats 2008 ch 221 (AB 2009),s 2, eff. 1/1/2009.
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