Section 53940.

53940. This article shall be known and may be cited as the “Pleasure Riding Tax Law.” (Added by Stats. 1969, Ch. 1572.)

Section 53941.

53941. The Legislature finds and declares that the owners of pleasure riding animals receive special benefit from the use of public areas designated for use by such animals. It is the purpose of this article to provide for the acquisition and development of further public areas, including public riding and hiking trails, by a tax […]

Section 53942.

53942. Pursuant to the provisions of this article, a county or regional park district may levy a countywide or districtwide tax, respectively, on horses, mules, or other animals used substantially for pleasure riding or trail use, not to exceed ten dollars ($10) per animal per year, for the privilege of access to and use of […]

Section 53944.

53944. For the purposes of this article, the following animals shall be deemed not to be used substantially for pleasure riding or trail use and shall be exempt from the pleasure riding tax, except that any stock animal so exempted shall be subject to the provisions of Section 53946: (a) Any head of stock ridden or […]

Section 53945.

53945. Revenue derived from a tax imposed under this article shall be deposited in a special fund in the county treasury or district treasury. Such fund may be expended only to defray the reasonable expense of collecting such tax and for the maintenance, acquisition and construction of trails for horseback riders and hikers, but moneys […]

Section 53946.

53946. As a method of collecting a tax imposed under this article, the taxing agency may make payment of the tax a condition precedent to utilization of riders and hikers’ trails by any stock animal except that evidence of payment of such tax in any other county or district shall fulfill such condition. (Added by […]

Section 53947.

53947. The taxing agency shall provide to the owner of such animal a record of payment, on durable material, for each animal for which a tax is paid under this article. (Added by Stats. 1969, Ch. 1572.)