California Government Code

§ 62551

GOV § 62551 Effective Jan 1, 2026Title 6.5 · Part 2 · Ch. 2 · Art. 1

Statute text

(a)Subject to Section 4 of Article XIIIA of the California Constitution, an authority may impose, by resolution, a special tax, measured by gross receipts, for the privilege of engaging in any kind of lawful business transacted in the jurisdiction of the authority pursuant to the procedures established in Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5, Section 62521, and any other applicable procedures provided by law.

(b)The resolution imposing a special tax pursuant to this section may provide for any of the following:

(1)Variable rates based on the business sector of each person subject to the tax.

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Legislative history

Amended by Stats. 2025, Ch. 67, Sec. 99. (AB 1170) Effective January 1, 2026.