Section 11106 Of Part 5.5. Local Vehicle License Fees From California Revenue And Taxation Code >> Division 2. >> Part 5.5.
11106
. The vehicle license fee ordinance adopted under this part
shall be imposed for the privilege of operating upon the public
highways in the county any vehicle of a type which is subject to
registration under the Vehicle Code unless specifically exempt under
the terms of the ordinance, and shall include provisions in substance
as follows:
(a) A provision fixing the annual amount of the license fee which
shall be an amount not exceeding ten dollars ($10) for every vehicle
of a type subject to registration under the Vehicle Code. The
ordinance may provide a different fee for any class of vehicles
provided no fee shall exceed ten dollars ($10) per vehicle.
(b) Provisions identical to those contained in Part 5 (commencing
with Section 10701) of Division 2 of this code, insofar as they
relate to vehicle license fees and are applicable, except that the
name of the county as the taxing agency shall be substituted for that
of the state, and that the term "vehicle of a type subject to
registration under the Vehicle Code" does not include (1) any vehicle
in the inventory of vehicles held for sale by a manufacturer,
distributor or dealer in the course of his business until such time
as the vehicle is sold, (2) any trailer coach, or (3) any class of
vehicles specifically made exempt from the vehicle license fees
authorized by this part by the terms of the ordinance imposing such
fees.
(c) A provision that all amendments, subsequent to the effective
date of the county vehicle license fee ordinance, to Part 5
(commencing with Section 10701) of Division 2 of this code relating
to vehicle license fees and not inconsistent with this part, shall
automatically become a part of the county vehicle license fee
ordinance.
(d) A provision that the county contract with the Department of
Motor Vehicles to perform all functions incident to the
administration or operation of the vehicle license fee ordinance of
the county.
(e) A provision that the vehicle license fee ordinance shall
become operative on the first day of January of the year next
succeeding the year in which the ordinance is adopted, subject to the
provisions of Section 11104.
(f) A provision that the total revenue derived from any vehicle
license fee ordinance, less any costs charged by the Department of
Motor Vehicles for its services, shall be distributed to the county
for the construction (as defined in Section 29 of the Streets and
Highways Code) of a county expressway system or the select system of
a county.