DIVISION 2. OTHER TAXES 6001-60709›PART 1.7. ADDITIONAL LOCAL TAXES 7280-7298›CHAPTER 1.5. Local Agency Levy Powers And Limitations 7284-7284.7
§ 7284.2
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
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.
(Amended by Stats. 2012, Ch. 213, Sec. 2. (SB 1257) Effective January 1, 2013.)
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