Section 53942 Of Article 14. Pleasure Riding Tax From California Government Code >> Division 2. >> Title 5. >> Part 1. >> Chapter 4. >> Article 14.

. Pursuant to the provisions of this article, a county or regional park district may levy a countywide or districtwide tax, respectively, on horses, mules, or other animals used substantially for pleasure riding or trail use, not to exceed ten dollars ($10) per animal per year, for the privilege of access to and use of public areas designated for use by such animals.