California Government Code

§ 64612

GOV § 64612 Effective Jan 1, 2020Title 6.8 · Part 2 · Ch. 2 · Art. 1

Statute text

(a)(1) The authority may impose, subject to approval by the executive board before the authority takes action to approve the placement of a measure on the ballot, by resolution, a special tax measured by the number of employees employed by the taxpayer for the privilege of engaging in any kind of lawful business activity transacted in the San Francisco Bay area 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 64521, and any other applicable procedures provided by law.

(2)The resolution imposing a special tax pursuant to this subdivision may provide for collection of the tax by suit or otherwise.

(b)If the authority levies a special tax pursuant to subdivision (a) upon a business operating both within and outside the authority’s taxing jurisdiction, the authority 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.

…

Legislative history

Added by Stats. 2019, Ch. 598, Sec. 1. (AB 1487) Effective January 1, 2020.