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California Law (Last Updated: March 4, 2014) |
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Public Utilities Code - PUC |
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Division 2. REGULATION OF RELATED BUSINESSES BY THE PUBLIC UTILITIES COMMISSION |
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Chapter 7. Household Goods Carriers |
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ARTICLE 9. Household Goods Carriers Uniform Business License Tax Act |
Section 5327.
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On and after the effective date of this article no city or county shall assess, levy, or collect an excise or license tax of any kind, character, or description whatever upon the intercity transportation business conducted on or after the effective date of this article, by any household goods carriers, or person or corporation, owning or operating motor vehicles in the transportation of property for hire upon the public highways, under the jurisdiction of the commission. For purposes of this article, intercity transportation business includes every service performed in the connection with transportation of property by transportation companies where both the origin point and the destination point of the transported property are not within the exterior boundaries of a single city or city and county.