Section 15406.7 Of Chapter 5. Leasing Of State Water Bottoms From California Fish And Game Code >> Division 12. >> Chapter 5.
15406.7
. (a) In addition to the rent provided in Section 15406.5,
every person operating under an oyster lease shall pay a privilege
tax of four cents ($0.04) per packed gallon, or fraction thereof, of
shucked oysters harvested by the lessee.
(b) If the oysters are marketed in the shell, the tax shall be
based on the equivalent yield of shucked oyster meat. In determining
the yield of oysters, it shall be deemed that 100 oysters are
equivalent to one packed gallon of shucked oyster meat.
(c) The tax imposed by this section is the exclusive privilege tax
that shall be imposed on lessees of state water bottoms for oyster
cultivation, notwithstanding subdivision (a) of Section 15003.