California Revenue and Taxation Code 7234 – (a) The uniform business license tax fee imposed by this chapter …
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(a) The uniform business license tax fee imposed by this chapter is in lieu of all city, county, or city and county excise or license taxes of any kind, character, or description whatever, upon the transportation business of any for-hire motor carrier of property.
(b) This section does not prohibit the imposition by any city, county, or city and county, of any excise or license tax authorized under Division 2 (commencing with Section 6001).
Terms Used In California Revenue and Taxation Code 7234
- City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
- County: includes city and county. See California Revenue and Taxation Code 15
- motor carrier of property: means any person who operates any commercial motor vehicle as defined in subdivision (d). See California Revenue and Taxation Code 7232
(Added by Stats. 1996, Ch. 1042, Sec. 48. Effective September 29, 1996.)