36020-36025
REVENUE AND TAXATION CODE
SECTION 36020-36025
36020. Notwithstanding the provisions of Section 10758 and Part 5.5 of Division 2 of this code, the board of supervisors of a county may, one time only, by ordinance, adopt a vehicle license fee pursuant to this article which shall be opeative for one calendar year only. 36021. No vehicle license fee ordinance adopted pursuant to this article shall be effective for any calendar year prior to 1967, nor unless it is adopted, and a certified copy thereof delivered to the Department of Motor Vehicles, at least four months prior to the first day of January for the calendar year for which it is to be operative. 36022. The vehicle license fee ordinance adopted under this article 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 exempted under the terms of the ordinance, and shall include provisions in substance as follows: (a) A provision that the annual amount of the license fee shall be an amount not exceeding one dollar ($1) for every vehicle subject to registration under the Vehicle Code. (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 article 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 article, 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 36021. (f) A provision that the total revenue derived from any vehicle license fee ordinance adopted pursuant to this article shall be distributed to the county for use exclusively for making contributions to any rapid transit distict for the purposes provided in Section 36010 of this code. 36023. All vehicle license fees shall be collected by the Department of Motor Vehicles pursuant to a contract with the county and shall be transmitted to the county by the department periodically as promptly as feasible, and the department shall charge the county for the department's services specified in this section and Section 36022 such amount as will reimburse the department for the actual additional cost to it in rendering the services. Refunds to licensees pursuant to Part 5 of Division 2 of this code as incorporated in the vehicle license fee ordinance shall be made and administered as provided in such contract. 36024. A person, natural or other than natural, shall, for the purposes provided in this article, be presumed to be operating a vehicle on the public highways only in the county of residence as it is reflected in the registration records of the Department of Motor Vehicles and he shall be subject to a vehicle license fee under this article only in that county. The department is authorized to establish administrative procedures for the collection of vehicle license fees. In determining the place of residence of a person the department shall be entitled to rely upon the address reflected in its records unless any such person or persons or county or district shall establish to the satisfaction of the department that the place is otherwise. 36025. This article constitutes a continuation of, and amendment by way of addition to, Chapter 362 of the Statutes of 1935, as amended and codified.