California CodesBusiness and Professions Code - BPCDivision 8 — Special Business RegulationsChapter 4 — Horse RacingArticle 4 — Licenses for Track OperatorsSection 19495

Except as provided in this chapter, no license or excise tax or fee in excess of one hundred dollars ($100) for each racing day shall be assessed against or collected from any licensee by the State or by any county, city, district, or any other body having the power to assess or collect any license, tax, or fee.

Notes

Limits any license or excise tax or fee assessed against or collected from a licensee by the state, a county, city, district, or other taxing or fee-collecting body to $100 for each racing day, except where the chapter provides otherwise. The $100 cap applies on a per-racing-day basis.

Use as reference

Lexinter.net | California Code, Business and Professions Code - BPC § 19495 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-8/chapter-4/article-4/section-19495

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