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California Laws | Revenue and Taxation Code
DIVISION 2. OTHER TAXES
PART 1.7. ADDITIONAL LOCAL TAXES

(c) If a city, county, or city and county does not comply with subdivision (b), the purchaser, transferee, or other person or entity that obtains ownership of the property shall not be liable for any transient occupancy tax obligations incurred prior to the purchase or transfer of the property. (9002)

(d) For a tax clearance certificate issued under this section, all of the following apply: (9003)

(1) The certificate shall state the amount of tax due and owing for the subject property, if any. (9004)

(2) The certificate shall state the period of time for which it is valid. (9005)

(3) The purchaser, transferee, or other person or entity who obtains ownership of the property may rely upon the tax clearance certificate as conclusive evidence of the tax liability associated with the property as of the date specified on the certificate. (9006)

(e) Any purchaser, transferee, or other person or entity described in subdivision (a) who does not obtain a tax clearance certificate under this section, or who obtains a tax clearance certificate that indicates that tax is due and fails to withhold, for the benefit of the city, county, or city and county, sufficient funds in the escrow account for the purchase of the property to satisfy the transient occupancy tax liability, shall be held liable for the amount of tax due and owing on the property. (9007)

(f) This section may not be construed to relieve a property owner of transient occupancy tax obligations incurred when that owner owned the property. (9008)

7283.51. Notwithstanding any other provision of law, except in the case of fraud or the failure of a property owner to file a transient occupancy tax return, a city, county, or city and county may institute an action to collect unpaid transient occupancy taxes within four years of the date on which the transient occupancy taxes were required to be paid. (9009)

CHAPTER 1.5. LOCAL AGENCY LEVY POWERS AND LIMITATIONS (7284-7284.7) (9010)(Text)

7284. (a) The board of supervisors of any county may license, for revenue and regulation, and fix the license tax upon, every kind of lawful business transacted in the unincorporated area of the county, including shows, exhibitions, and games. The board may provide for collection of the license tax by suit or otherwise. (9011)

(b) Any board which imposes a license tax pursuant to subdivision (a) upon a business operating both within and outside the board's taxing jurisdiction shall levy the tax so that the measure of tax fairly reflects that proportion of the taxed activity actually carried on within the taxing jurisdiction. (9012)

7284.1. (a) No license tax or fee levied by a charter or general law county, city and county, or city, or by a district or any other local agency, that is measured by the licensee's income or gross receipts, nor any flat business license tax or flat business license fee, shall apply to any minister, clergyman, Christian Science practitioner, rabbi, or priest of any religious organization that has been granted an exemption from federal income tax as an organization described in Section 501(c)(3) of the Internal Revenue Code or a successor to that section. (9013)

(b) No charter or general law county, city and county, or city, nor any district or any other local agency, may impose any business license tax or business license fee on any nonprofit organization that is exempted from taxes by Section 23701d and is an organization described in Section 501(c)(3) of the Internal Revenue Code or the successor to that section. (9014)

(c) Nothing in this section shall prohibit a charter or general law county, city and county, or city, or district or any other local agency from imposing a fee to cover the costs of a program or service. (9015)

7284.2. (a) 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. (9016)

(b) For purposes of this section, "gas" shall not be construed as referring to the consumption of compressed natural gas dispensed by a gas compressor, within a local jurisdiction, that is separately metered and is dedicated to providing compressed natural gas as a motor vehicle fuel for use by the local agency or public transit operator. (9017)

(c) For purposes of this section, "local jurisdiction" means any city, county, city and county, including any chartered city, county, or city and county, district, or public or municipal corporation. (9018)

(d) For purposes of this section "public transit operator" means a local or regional transit agency or a joint powers agency operating bus transportation service as defined pursuant to Article 1 (commencing with Section 99200) of Chapter 4 of Part 11 of Division 10 of the Public Utilities Code. (9019)

7284.4. Any tax levied pursuant to this chapter shall be subject to any applicable voter approval requirement imposed by any other provision of law. Revenues collected pursuant to any tax imposed pursuant to this chapter may be reserved for local purposes as determined by the board of supervisors of the county imposing the tax. (9020)

7284.6. (a) It is unlawful for any local jurisdiction, including any employee, officer, authorized agent, or contractor of the local jurisdiction, to permit any utility user's tax return or copy thereof, or any records of any payment of utility user's tax, to be seen or examined by, or disclosed to, any person who is not one of the following: (9021)

(1) An employee, officer, authorized agent, or contractor of the local jurisdiction with administrative or compliance responsibilities relating to the utility user's tax ordinance. (9022)

(2) An employee of the utility or other company that is required to report or pay a utility user's tax to the local jurisdiction, and that furnished the records or information. (9023)

(b) Notwithstanding subdivision (a), this section does not prohibit a local jurisdiction from doing any of the following: (9024)

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