California § 7284. 7284. (Added by Stats. 1990, Ch. 466, Sec. 6.)

California Statutes

§ 7284. — 7284. (Added by Stats. 1990, Ch. 466, Sec. 6.)

California § 7284.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 1.7.PART 1.7. ADDITIONAL LOCAL TAXES

Ch. 1.5.CHAPTER 1.5. Local Agency Levy Powers And Limitations

This text of California § 7284. (7284. (Added by Stats. 1990, Ch. 466, Sec. 6.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 7284. (2026).

Text

(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.

(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.

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(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.
(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.