Revenue and Taxation Code § 7284.2
‹ § 7284.1§ 7284.3 ›Open in browserleginfo ↗7284.2.
The board of supervisors of any county may levy a utility user tax on the consumption of electricity, gas, water, sewer, telephone, telegraph, and cable television services in the unincorporated area of the county.
(Amended by Stats. 2012, Ch. 213, Sec. 2. (SB 1257) Effective January 1, 2013.)