Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 53002 — Private Detention Facility Tax
Cal. Rev. & Tax. Code § 53002
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2026-09-29
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Beginning July 1, 2028, and every July 1 thereafter, an annual tax is imposed upon all private detention facility operators equal to 25 percent of the operator’s gross income for that fiscal year.
Citator
Cal. Rev. & Tax. Code § 53002 — Private Detention Facility Tax is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Beginning July 1, 2028, and every July 1 thereafter, an annual tax is imposed upon all private detention facility operators equal to 25 percent of the operator’s gross income for that fiscal year.
(b) The tax imposed by this section shall apply regardless of whether the contracting agency is federal, state, or local.