California § 12111 - Except as provided in subdivision (b), no city or city and county may impose a bu

Full text of California Public Contract Code - PCC § 12111 — Except as provided in subdivision (b), no city or city and county may impose a bu, with citation guidance and answers to common questions.

§ 12111. Except as provided in subdivision (b), no city or city and county may impose a bu

(a) Except as provided in subdivision (b), no city or city and county may impose a business license tax for revenue-raising purposes on the operation of a tow truck in its jurisdiction if the vehicle tower maintains no fixed place of business within the boundaries of the city or city and county. (b) A city or city and county may impose a business license tax upon a vehicle tower doing business within its jurisdiction who has no fixed place of business therein, if the license tax is graduated according to gross receipts attributable to work done within the city or city and county.

Source: official California text · Last verified 2026-08-27

Frequently Asked Questions About California § 12111

What does Public Contract Code - PCC § 12111 cover?

Section 12111 ("Except as provided in subdivision (b), no city or city and county may impose a bu") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite California § 12111?

A common citation format is "Public Contract Code - PCC § 12111" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of California law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.

How does California § 12111 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in California.