{"data":{"id":"us-ca/rtc-7281","jurisdiction":"us-ca","citation":"RTC § 7281","heading":"","body":"The legislative body of any city or county may levy a tax on the privilege of renting a mobilehome, as defined in Section 18008 of the Health and Safety Code, which is located outside a mobilehome park for occupancy on a transient basis unless such occupancy is for any period of more than 30 days. Such tax when levied by the legislative body of a county shall apply only to the unincorporated areas of the county.\nThis section does not authorize any city or county to levy a tax on the privilege of renting any mobilehome when the tenant is an employee of the owner or operator of the mobilehome.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 1.7. ADDITIONAL LOCAL TAXES [7280. - 7300.6.]","CHAPTER 1. Occupancy Taxes [7280. - 7283.51.]"],"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":"7971c1061f318283b1172b80b7022cc4aae64016620484629f3587b4cec8f358","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-7280.5","next":"us-ca/rtc-7282"},"notice":"GroundRules: Original legal text. Not legal advice."}