Revenue and Taxation Code Section 11103 Local Vehicle License Fees
Local Vehicle License Fees
11103. Notwithstanding the provisions of Section 10758 of this code, the board of supervisors of a county may, by ordinance, adopt a vehicle license fee pursuant to this part. After a local vehicle license fee has been levied pursuant to this part, it may not be collected more than twice unless the board of supervisors shall have submitted to the voters at a general or special election and at least a majority of those voting have voted affirmatively on the following question:
"Shall the local vehicle license fee be continued as the means to finance the county expressway program?"