{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7284.2","citation":"Rev. & Tax. Code, § 7284.2","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 1.7. ADDITIONAL LOCAL TAXES [7280. - 7300.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.7"},{"name":"CHAPTER 1.5. Local Agency Levy Powers And Limitations [7284. - 7284.7.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.7/chapter-1.5"}],"history":"Amended by Stats. 2012, Ch. 213, Sec. 2.   (SB 1257)   Effective January 1, 2013.","effective":"2013-01-01","html":"<p>The board of supervisors of any county may levy a utility user tax on the consumption of electricity, gas, water, sewer, telephone, telegraph, and cable television services in the unincorporated area of the county.</p>","text":"The board of supervisors of any county may levy a utility user tax on the consumption of electricity, gas, water, sewer, telephone, telegraph, and cable television services in the unincorporated area of the county.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/local-agency-levy-powers-and-limitations-7284-2","source":"California Legislative Information bulk export (pubinfo)"}