Section 99501 Of Chapter 5. Motor Vehicle Fuel Tax From California Public Utilities Code >> Division 10. >> Part 11. >> Chapter 5.
99501
. For purposes of this chapter:
(a) "Taxing entity" means a county other than a county with a
transit development board or a county under the jurisdiction of a
county transportation commission created pursuant to Division 12
(commencing with Section 130000), a city and county, a county
transportation commission, a transit development board, a transit
district, or a city with a population in excess of 500,000 located
within a transit district. The population of a city shall be as
determined by the last preceding federal census or by a subsequent
census validated by the Population Research Unit of the Department of
Finance.
(b) "Transit vehicle" means a vehicle, including, but not limited
to, one operated on rails or tracks, which is used for public
transportation service and which carries more than 10 persons,
including the driver.