Public Utilities Code section 99501

For purposes of this chapter:

(a)

“Taxing entity” means a county other than a county with a transit development board or a county under the jurisdiction of a county transportation commission created pursuant to Division 12 (commencing with Section 130000), a city and county, a county transportation commission, a transit development board, a transit district, or a city with a population in excess of 500,000 located within a transit district. The population of a city shall be as determined by the last preceding federal census or by a subsequent census validated by the Demographic Research Unit of the Department of Finance.

(b)

“Transit vehicle” means a vehicle, including, but not limited to, one operated on rails or tracks, which is used for public transportation service and which carries more than 10 persons, including the driver.

Source: Section 99501, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=PUC§ionNum=99501.­ (updated Jun. 27, 2019; accessed Aug. 25, 2025).

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Verified:
Aug. 25, 2025

§ 99501's source at ca​.gov