Revenue and Taxation Code section 7234

(a)

The uniform business license tax fee imposed by this chapter is in lieu of all city, county, or city and county excise or license taxes of any kind, character, or description whatever, upon the transportation business of any for-hire motor carrier of property.

(b)

This section does not prohibit the imposition by any city, county, or city and county, of any excise or license tax authorized under Division 2 (commencing with Section 6001).

Source: Section 7234, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=7234.­ (updated Sep. 29, 1996; accessed Jun. 18, 2026).

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Verified:
Jun. 18, 2026

§ 7234's source at ca​.gov