{"data":{"id":"us-ca/fac-4191","jurisdiction":"us-ca","citation":"FAC § 4191","heading":"","body":"A city may not impose any tax, except a sales or use tax, on any association that represents more than one county and owns land in each of the counties it represents. A city may not, without the consent of the board of such an association, impose any tax, except a sales or use tax, on any of the concessionaires or rental contractors of the association as to events which take place on the property of the association.","path":["Food and Agricultural Code - FAC","DIVISION 3. EXPOSITIONS AND FAIRS [3001. - 4703.]","PART 3. DISTRICT AGRICULTURAL ASSOCIATIONS [3801. - 4363.]","CHAPTER 6. Provisions Regarding Particular Associations [4101. - 4202.]","ARTICLE 5. Associations Representing More Than One County [4191. - 4192.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"d3a35729736e3c81452074db4c01392981cf5e26de9dd4729e351ad574cdfdb4","source_id":"us-ca","stale":false,"prev":"us-ca/fac-4182","next":"us-ca/fac-4192"},"notice":"GroundRules: Original legal text. Not legal advice."}