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California Laws | Revenue and Taxation Code

(d) A provision that the county contract with the Department of Motor Vehicles to perform all functions incident to the administration or operation of the vehicle license fee ordinance of the county. (24779)

(e) A provision that the vehicle license fee ordinance shall become operative on the first day of January of the year next succeeding the year in which the ordinance is adopted, subject to the provisions of Section 36021. (24780)

(f) A provision that the total revenue derived from any vehicle license fee ordinance adopted pursuant to this article shall be distributed to the county for use exclusively for making contributions to any rapid transit distict for the purposes provided in Section 36010 of this code. (24781)

36023. All vehicle license fees shall be collected by the Department of Motor Vehicles pursuant to a contract with the county and shall be transmitted to the county by the department periodically as promptly as feasible, and the department shall charge the county for the department's services specified in this section and Section 36022 such amount as will reimburse the department for the actual additional cost to it in rendering the services. Refunds to licensees pursuant to Part 5 of Division 2 of this code as incorporated in the vehicle license fee ordinance shall be made and administered as provided in such contract. (24782)

36024. A person, natural or other than natural, shall, for the purposes provided in this article, be presumed to be operating a vehicle on the public highways only in the county of residence as it is reflected in the registration records of the Department of Motor Vehicles and he shall be subject to a vehicle license fee under this article only in that county. The department is authorized to establish administrative procedures for the collection of vehicle license fees. In determining the place of residence of a person the department shall be entitled to rely upon the address reflected in its records unless any such person or persons or county or district shall establish to the satisfaction of the department that the place is otherwise. (24783)

36025. This article constitutes a continuation of, and amendment by way of addition to, Chapter 362 of the Statutes of 1935, as amended and codified. (24784)

Article 4. Licensing Parking Lots (36060) (24785)(Text)

36060. The board of supervisors of the county may license for revenue, effective for a period of one year only, and fix the license tax upon, every commercial establishment engaged in the business of parking for a fee any vehicle of a type which is subject to registration under the Vehicle Code. The tax shall not exceed five percent (5%) of the gross receipts of the business which it obtained from parking vehicles. (24786)

The revenue derived from the tax authorized by this section shall be used to pay all costs of administering and collecting the tax and not to exceed a total of three million nine hundred thousand dollars ($3,900,000) shall be used for making contributions to the rapid transit district for the purposes provided in Section 36010 of this code. (24787)

Article 5. Limitation on Contribution by County (36080) (24788)(Text)

36080. The total amount of money that may be contributed by the county pursuant to this part shall not exceed in the aggregate amount regardless of the period of time involved under any one of the following alternatives: (1) the maximum amount that may be contributed under Article 3 (commencing with Section 36020) of this part, or (2) the total sum of three million nine hundred thousand dollars ($3,900,000) to be paid in full from revenue derived pursuant to the tax authoried by Article 4 (commencing with Section 36060) of this part. If the revenue derived from either of such taxes is insufficient for the purposes set forth in Section 36010, both of such taxes shall be imposed at the maximum authorized rate prior to the time an appropriation shall be authorized in the amount and in the manner specified in Article 2 (commencing with Section 36010) of this part. After the effective date of a special tax ordinance adopted pursuant to this part, the county may advance sums to a rapid transit district not to exceed the foregoing amounts, from any county funds legally available for such purpose, in anticipation of the receipt of tax moneys to be received by the county pursuant to the special tax ordinance. (24789)


Article 1. Enactment of Compact (38001) (24791)(Text)

38001. The "Multistate Tax Compact" is hereby enacted into law and entered into with all jurisdictions legally joining therein, in the form substantially as set forth in Section 38006 of this part. (24792)

Article 2. Text of Compact (38006) (24793)(Text)

38006. The full text of the Multistate Tax Compact referred to in Section 38001 is as follows: (24794)

Article I. Purposes. (24795)

The purposes of this compact are to: (24796)

1. Facilitate proper determination of State and local tax liability of multistate taxpayers, including the equitable apportionment of tax bases and settlement of apportionment disputes. (24797)

2. Promote uniformity or compatibility in significant components of tax systems. (24798)

3. Facilitate taxpayer convenience and compliance in the filing of tax returns and in other phases of tax administration. (24799)

4. Avoid duplicative taxation. (24800)

Article II. Definitions. (24801)

As used in this compact: (24802)

1. "State" means a State of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any Territory or Possession of the United States. (24803)

2. "Subdivision" means any governmental unit or special district of a State. (24804)

3. "Taxpayer" means any corporation, partnership, firm, association, governmental unit or agency or person acting as a business entity in more than one state. (24805)

4. "Income tax" means a tax imposed on or measured by net income including any tax imposed on or measured by an amount arrived at by deducting expenses from gross income, one or more forms of which expenses are not specifically and directly related to particular transactions. (24806)

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