Section 99504 Of Chapter 5. Motor Vehicle Fuel Tax From California Public Utilities Code >> Division 10. >> Part 11. >> Chapter 5.

. (a) The taxing entity shall contract with the State Board of Equalization for the administration of the tax imposed pursuant to the adopted ordinance, and the state board shall be reimbursed for its cost in the administration of the tax.
  (b) The taxing entity shall also reimburse the board for its cost of preparation to administer the tax.