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CALIFORNIA STATUTES AND CODES
SECTIONS 36060
REVENUE AND TAXATION CODE
SECTION 36060
36060. The board of supervisors of the county may license for revenue, effective for a period of one year only, and fix the license tax upon, every commercial establishment engaged in the business of parking for a fee any vehicle of a type which is subject to registration under the Vehicle Code. The tax shall not exceed five percent (5%) of the gross receipts of the business which it obtained from parking vehicles. The revenue derived from the tax authorized by this section shall be used to pay all costs of administering and collecting the tax and not to exceed a total of three million nine hundred thousand dollars ($3,900,000) shall be used for making contributions to the rapid transit district for the purposes provided in Section 36010 of this code.
SECTION 36060
36060. The board of supervisors of the county may license for revenue, effective for a period of one year only, and fix the license tax upon, every commercial establishment engaged in the business of parking for a fee any vehicle of a type which is subject to registration under the Vehicle Code. The tax shall not exceed five percent (5%) of the gross receipts of the business which it obtained from parking vehicles. The revenue derived from the tax authorized by this section shall be used to pay all costs of administering and collecting the tax and not to exceed a total of three million nine hundred thousand dollars ($3,900,000) shall be used for making contributions to the rapid transit district for the purposes provided in Section 36010 of this code.
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