Section 5327 Of Article 9. Household Goods Carriers Uniform Business License Tax Act From California Public Utilities Code >> Division 2. >> Chapter 7. >> Article 9.
5327
. On and after the effective date of this article no city or
county shall assess, levy, or collect an excise or license tax of any
kind, character, or description whatever upon the intercity
transportation business conducted on or after the effective date of
this article, by any household goods carriers, or person or
corporation, owning or operating motor vehicles in the transportation
of property for hire upon the public highways, under the
jurisdiction of the commission. For purposes of this article,
intercity transportation business includes every service performed in
the connection with transportation of property by transportation
companies where both the origin point and the destination point of
the transported property are not within the exterior boundaries of a
single city or city and county.