California Revenue and Taxation Code 7281 – The legislative body of any city or county may levy a tax on the …
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The legislative body of any city or county may levy a tax on the privilege of renting a mobilehome, as defined in § 18008 of the Health and Safety Code, which is located outside a mobilehome park for occupancy on a transient basis unless such occupancy is for any period of more than 30 days. Such tax when levied by the legislative body of a county shall apply only to the unincorporated areas of the county.
This section does not authorize any city or county to levy a tax on the privilege of renting any mobilehome when the tenant is an employee of the owner or operator of the mobilehome.
Terms Used In California Revenue and Taxation Code 7281
- City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
- County: includes city and county. See California Revenue and Taxation Code 15
(Added by Stats. 1971, 1st Ex. Sess., Ch. 1.)