California Statutes
§ 15406.7. — 15406.7. (Amended by Stats. 1992, Ch. 701, Sec. 48.)
California·Code FGC Fish and Game Code - FGC·Div. 12. DIVISION 12. AQUACULTURE·Ch. 5. CHAPTER 5. Leasing of State Water Bottoms
(a)In addition to the rent provided in Section 15406.5, every person operating under an oyster lease shall pay a privilege tax of four cents ($0.04) per packed gallon, or fraction thereof, of shucked oysters harvested by the lessee.
(b)If the oysters are marketed in the shell, the tax shall be based on the equivalent yield of shucked oyster meat. In determining the yield of oysters, it shall be deemed that 100 oysters are equivalent to one packed gallon of shucked oyster meat.
(c)The tax imposed by this section is the exclusive privilege tax that shall be imposed on lessees of state water bottoms for oyster cultivation, notwithstanding subdivision (a) of Section 15003.
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California § 15406.7. (15406.7. (Amended by Stats. 1992, Ch. 701, Sec. 48.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1992, Ch. 701, Sec. 48. Effective September 15, 1992. Operative January 1, 1993, by Sec. 72 of Ch. 701.