Section 8040 Of Article 7.5. Landing Taxes From California Fish And Game Code >> Division 6. >> Part 3. >> Chapter 1. >> Article 7.5.

. The following definitions govern the construction of this article.
  (a) "Commercial fisherman" means a person who has a valid, unrevoked commercial fishing license issued pursuant to Section 7850.
  (b) "Landing tax" means a privilege tax imposed pursuant to this article.