California CodesGovernment CodeTitle 5 - LOCAL AGENCIESDivision 2 - CITIES, COUNTIES, AND OTHER AGENCIESPart 1 - POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIESChapter 4 - Financial AffairsArticle 14 - Pleasure Riding Tax§ 53940§ 53940Added by Stats. 1969, Ch. 1572.This article shall be known and may be cited as the “Pleasure Riding Tax Law.”Cite this sectionCal. Gov. Code § 53940 (2026)Copyhttps://ca.codecond.com/codes/gov/title-5-local-agencies/division-2-cities-counties-and-other-agencies/part-1-powers-and-duties-common-to-cities-counties-and-other-agencies/chapter-4-financial-affairs/article-14-pleasure-riding-tax/section-53940CopyOther sections in Article 14 - Pleasure Riding Tax§ 53940§ 53941§ 53942§ 53944§ 53945§ 53946§ 53947§ 53941 →