California · Business and Professions Code - BPC
BPC §19287: On and after the effective date of this article, a city, county, or a city and county shall not assess, levy, or collect an excise or license fee or tax of any kind, character, or description whatever
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On and after the effective date of this article, a city, county, or a city and county shall not assess, levy, or collect an excise or license fee or tax of any kind, character, or description whatever upon the intercity transportation business conducted on or after the effective date of this article, by any household movers, or person or corporation, owning or operating motor vehicles in the transportation of property for hire upon the public highways, under the jurisdiction of the bureau. For purposes of this article, intercity transportation business includes every service performed in the connection with transportation of property by transportation companies where both the origin point and the destination point of the transported property are not within the exterior boundaries of a single city or city and county.
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