California Revenue and Taxation Code 7284.2 – The board of supervisors of any county may levy a utility user tax on …
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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.)
Terms Used In California Revenue and Taxation Code 7284.2
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- County: includes city and county. See California Revenue and Taxation Code 15