California Codes, Business and Professions Code - BPC, Division 7 — General Business Regulations, Part 1 — Licensing for Revenue and Regulation, Chapter 2 — Licensing by Counties, Section 16104
No license requiring a fee greater than 3 cents ($0.03) per head shall be imposed by the board of supervisors of any county on the business of raising, grazing, herding or pasturing sheep, nor shall any such license tax be applicable to or on account of lambs under eight months old.
Notes
Limits a county board of supervisors to a license fee of no more than 3 cents ($0.03) per head for the business of raising, grazing, herding, or pasturing sheep. Lambs under eight months old are entirely excluded from that license tax, so they may not be counted or charged under the fee.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 16104 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-7/part-1/chapter-2/section-16104