Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Revenue and Taxation Code
Part 5.5. Local Vehicle License Fee Surcharge
11153. Operative date; ordinance or resolution. A vehicle license fee surcharge ordinance or resolution adopted pursuant to this part shall be operative on January 1 of the year following adoption of the ordinance or resolution. A local vehicle license fee surcharge shall apply to any original registration occurring on or after that January 1, and to any renewal of registration with an expiration date on or after that January 1.