Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 7284 — Local Agency Levy Powers And Limitations
Cal. Rev. & Tax. Code § 7284
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(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…
Citator
Cal. Rev. & Tax. Code § 7284 — Local Agency Levy Powers And Limitations is in force in the current edition of the Code, and nothing recorded condemns it.
(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.