SECTIONS 5325-5335 - California Statutes

PUBLIC UTILITIES CODE

SECTION 5325-5335

5325. This article may be cited as the Household Goods Carriers
Uniform Business License Tax Act.

5326. An adequate transportation system is essential to the welfare
of the state, and an important part of that system is service
rendered by household goods carriers.

5327. On and after the effective date of this article no city or
county shall assess, levy, or collect an excise or license tax of any
kind, character, or description whatever upon the intercity
transportation business conducted on or after the effective date of
this article, by any household goods carriers, or person or
corporation, owning or operating motor vehicles in the transportation
of property for hire upon the public highways, under the
jurisdiction of the commission. For purposes of this article,
intercity transportation business includes every service performed in
the connection with transportation of property by transportation
companies where both the origin point and the destination point of
the transported property are not within the exterior boundaries of a
single city or city and county.

5328. (a) On and after the effective date of this article, there is
imposed upon every household goods carriers, and every person or
corporation, owning or operating motor vehicles in the transportation
of property for hire upon the public highways, under the
jurisdiction of the commission, a license fee equal to one-tenth of 1
percent of gross operating revenue, which shall be payable to the
commission in the manner and at the times provided for the payment of
the fee provided in Section 5003.1. For purposes of this section,
"gross operating revenue" shall be the gross operating revenue
defined in Section 5002.
(b) The license fee imposed by this section is in lieu of all city
or city and county excise or license taxes of any kind, character,
or description whatever, upon the intercity transportation business
of any household goods carrier, and every person or corporation
owning or operating motor vehicles in the transportation of property
for hire upon the public highways, under the jurisdiction of the
commission.
(c) This section does not prohibit the imposition by any city, or
city and county, of any excise or license tax authorized under
Division 2 (commencing with Section 6001) of the Revenue and Taxation
Code.

5329. On and after the effective date of this article, any person
or corporation, subject to the license fee imposed by Section 5328,
required to pay any excise or license tax of any kind, character, or
description whatever imposed by any city, or city and county, other
than an excise or license tax authorized under Division 2 (commencing
with Section 6001) of the Revenue and Taxation Code, for the
privilege of doing any transportation business therein on or after
the effective date of this article and on which it pays the license
fee imposed by Section 5328, may credit the amount of the tax against
the fee imposed by Section 5328.

5330. (a) All funds collected by the commission pursuant to this
chapter shall be deposited in the State Treasury to the credit of the
Highway Carrier's Uniform Business License Tax Fund.
(b) Of the moneys in the Highway Carrier's Uniform Business
License Tax Fund, that amount necessary for the payment of refunds is
hereby appropriated, without regard to fiscal years, to the
commission for that purpose.
(c) Any remaining moneys in the Highway Carrier's Uniform Business
License Tax Fund shall be transferred to the General Fund on the
order of the Controller.

5331. (a) If any person or corporation is in default in the payment
of the license fee prescribed by this chapter for a period of 30
days or more, the commission may suspend or revoke any permit or
license of the person or corporation, shall estimate from all
available information the gross operating revenue of that person or
corporation, shall compute the license fee required by Section 5328,
and shall impose a penalty of 25 percent of the fee for failure,
neglect, or refusal to report. In no event shall the amount of the
penalty be less than one dollar ($1). Upon payment of the estimated
license fee and the penalty, the permit or license of the agency
suspended in accordance with the provisions of this section shall be
reinstated.
(b) The commission may grant a reasonable extension of the 30-day
period to any person or corporation, upon written application of the
person or corporation and showing of the necessity for the extension.
(c) Upon the revocation of any operating authority issued to any
person or corporation subject to this chapter, all fees provided for
by this chapter shall become due and payable immediately.

5332. The commission may bring an action, in its own name, or in
the name of the people of the state, in any court of competent
jurisdiction of the state, for the collection of delinquent fees
estimated under Section 5331 plus any penalties, for an amount due,
owing and unpaid to it, as shown by a report filed by the person or
corporation, together with a penalty of 25 percent of the amount for
the delinquency.

5333. The employees, representatives, and inspectors of the
commission may, under its order of direction, inspect and examine any
books, accounts, records, memoranda, documents, papers, and
correspondence kept by any person, corporation, or person having
direct or indirect control over a person or corporation subject to
the license fee prescribed by this article.

5334. The commission may make refunds of all or any amount of a fee
provided for in this article if it determines that such fee or
amount thereof was paid in error.

5335. (a) The commission may establish rules and regulations as it
deems necessary to carry out this article.
(b) This section does not prohibit the imposition by any city,
county, or city and county, of any excise or license tax authorized
under Division 2 (commencing with Section 6001).