Revenue and Taxation Code section 53002

(a)

Beginning July 1, 2028, and every July 1 thereafter, an annual tax is imposed upon all private detention facility operators equal to 25 percent of the operator’s gross income for that fiscal year.

(b)

The tax imposed by this section shall apply regardless of whether the contracting agency is federal, state, or local.

Source: Section 53002, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=53002. (updated Sep. 29, 2026; accessed Oct. 12, 2026).

53002

Up to date

Verified:
Oct. 12, 2026

§ 53002's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_53002

Original Source: Section 53002, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=53002. (last accessed Oct. 5, 2026).