{"data":{"id":"us-ca/rtc-53002","jurisdiction":"us-ca","citation":"RTC § 53002","heading":"","body":"(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.\n(b) The tax imposed by this section shall apply regardless of whether the contracting agency is federal, state, or local.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 28. Private Detention Facility Tax Law [53000. - 53007.]","CHAPTER 2. Private Detention Facility Tax [53002. - 53002.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-10-25","vintage":"","retrieved_at":"2026-10-26T05:58:47Z","sha256":"f258cc26275100d2203d5b1419ea1f91452ba94dfddef4bff5980b8dd3b6a4d6","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-53001","next":"us-ca/rtc-53003"},"notice":"GroundRules: Original legal text. Not legal advice."}