Section 5328 Of Article 9. Household Goods Carriers Uniform Business License Tax Act From California Public Utilities Code >> Division 2. >> Chapter 7. >> Article 9.
5328
. (a) On and after the effective date of this article, there is
imposed upon every household goods carriers, and every 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, a license fee equal to one-tenth of 1
percent of gross operating revenue, which shall be payable to the
commission in the manner and at the times provided for the payment of
the fee provided in Section 5003.1. For purposes of this section,
"gross operating revenue" shall be the gross operating revenue
defined in Section 5002.
(b) The license fee imposed by this section is in lieu of all city
or city and county excise or license taxes of any kind, character,
or description whatever, upon the intercity transportation business
of any household goods carrier, and every 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.
(c) This section does not prohibit the imposition by any city, or
city and county, of any excise or license tax authorized under
Division 2 (commencing with Section 6001) of the Revenue and Taxation
Code.