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California Laws | Revenue and Taxation Code


Article 1. General Provisions (36000-36002) (24761)(Text)

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. (24762)

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. (24763)

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: (24764)

(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. (24765)

(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. (24766)

(c) "Special tax" or "special taxes" means the taxes imposed as authorized by this part. (24767)

Article 2. County Property Taxes (36010) (24768)(Text)

36010. The board of supervisors of a county may appropriate the amount authorized by this section to contribute to any rapid transit district authorized by law to plan and construct a rapid transit system, for purposes of planning, surveying, engineering, preparing information and reports, publicizing and holding meetings and noticing and holding hearings as may be required or authorized by law, including the law applicable to any rapid transit district, for the development of an operating rapid transit system to benefit the residents of the county, including the expenses of the calling, giving notice of, holding and conducting of any bond election incurred by such rapid transit district. Such an appropriation may be included in the budget for one year only and one time only, and may be used in computing and fixing the rates of tax on all taxable property within the county for such year. (24769)

The board of supervisors shall not make an appropriation pursuant to this section until the tax authorized by Article 3 (commencing with Section 36020) and Article 4 (commencing with Section 36060) of this part have been imposed at the maximum rate authorized and both taxes combined have failed to yield revenue at least in the amount of three million nine hundred thousand dollars ($3,900,000), in which case the board of supervisors may appropriate pursuant to this section an amount equal to the difference between the amount of revenue so raised and three million nine hundred thousand dollars ($3,900,000) or so much thereof as may be necessary to contribute to a rapid transit district for the purposes set forth in this section. (24770)

The district shall prepare and file with the county prior to the date on which an appropriation is made by the county, a budget providing for the use of all moneys received by the district from the county under this section or any other section of this part and the expenditures by the district of said moneys shall be substantially as proposed in said budget unless modified for cause and the modification approved by the board of supervisors. (24771)

Article 3. Vehicle License Fees (36020-36025) (24772)(Text)

36020. Notwithstanding the provisions of Section 10758 and Part 5.5 of Division 2 of this code, the board of supervisors of a county may, one time only, by ordinance, adopt a vehicle license fee pursuant to this article which shall be opeative for one calendar year only. (24773)

36021. No vehicle license fee ordinance adopted pursuant to this article shall be effective for any calendar year prior to 1967, nor unless it is adopted, and a certified copy thereof delivered to the Department of Motor Vehicles, at least four months prior to the first day of January for the calendar year for which it is to be operative. (24774)

36022. The vehicle license fee ordinance adopted under this article shall be imposed for the privilege of operating upon the public highways in the county any vehicle of a type which is subject to registration under the Vehicle Code, unless specifically exempted under the terms of the ordinance, and shall include provisions in substance as follows: (24775)

(a) A provision that the annual amount of the license fee shall be an amount not exceeding one dollar ($1) for every vehicle subject to registration under the Vehicle Code. (24776)

(b) Provisions identical to those contained in Part 5 (commencing with Section 10701) of Division 2 of this code, insofar as they relate to vehicle license fees and are applicable, except that the name of the county as the taxing agency shall be substituted for that of the state, and that the term "vehicle of a type subject to registration under the Vehicle Code" does not include (1) any vehicle in the inventory of vehicles held for sale by a manufacturer, distributor or dealer in the course of his business until such time as the vehicle is sold, (2) any trailer coach, or (3) any class of vehicles specifically made exempt from the vehicle license fees authorized by this article by the terms of the ordinance imposing such fees. (24777)

(c) A provision that all amendments subsequent to the effective date of the county vehicle license fee ordinance to Part 5 (commencing with Section 10701) of Division 2 of this code relating to vehicle license fees and not inconsistent with this article, shall automatically become a part of the county vehicle license fee ordinance. (24778)

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