California Government Code

§ 62551.1

GOV § 62551.1 Effective Jan 1, 2026Title 6.5 · Part 2 · Ch. 2 · Art. 1

Statute text

(a)(1) Subject to Section 4 of Article XIIIA of the California Constitution, an authority may impose, 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 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.

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

(b)If an 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.

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Legislative history

Amended by Stats. 2025, Ch. 67, Sec. 100. (AB 1170) Effective January 1, 2026.