Cal. PUC § 5446

This is the official text of Cal. PUC § 5446, part of California’s Public Utilities Code — regulates utilities such as electricity, gas, water, and transportation carriers.

Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.

Official statutory text

(a) Notwithstanding any other law, the City and County of San Francisco may impose a tax on each ride originating in the City and County of San Francisco provided by a participating driver in an amount not to exceed the following:

(1) One and one-half percent of net rider fares for a shared ride in which, prior to commencement of the ride, a passenger requests through the transportation network company’s online-enabled application or platform to share the ride with one or more passengers and each passenger is charged a fare that is calculated, in whole or in part, based on the passenger’s request to share all or part of the ride with one or more passengers, regardless of whether the passenger actually shares all or part of the ride.

(2) Three and one-quarter percent of the net rider fare for a ride other than a ride described in paragraph (1).

(b) Notwithstanding any other law, the City and County of San Francisco may impose a tax on each ride originating in the City and County of San Francisco provided by an autonomous vehicle, whether facilitated by a transportation network company or any other person, in an amount not to exceed the following:

(1) One and one-half percent of net rider fares for a shared ride in which, prior to commencement of the ride, a passenger requests to share the ride with one or more passengers and each passenger is charged a fare that is calculated, in whole or in part, based on the passenger’s request to share all or part of the ride with one or more passengers, regardless of whether the passenger actually shares all or part of the ride.

(2) Three and one-quarter percent of the net rider fare for a ride other than a ride described in paragraph (1).

(c) Notwithstanding subdivisions (a) and (b), the City and County of San Francisco may set a lower tax rate for net rider fares for a ride originating in the City and County of San Francisco provided by a zero-emission vehicle to further incentivize deployment of zero-emission vehicles.

(d) For purposes of this section, “net rider fare” means all charges for a ride, including, but not limited to, charges based on time or distance, or both, and excluding any additional charges such as taxes, airport or venue fees, or fees imposed by the commission.

(e) Moneys collected by the City and County of San Francisco pursuant to this section shall be dedicated to fund transportation operations and infrastructure within the City and County of San Francisco.

(f) A tax imposed pursuant to this section shall be subject to applicable voter approval requirements imposed by law.

(g) A tax imposed pursuant to this section shall expire no later than November 5, 2045.

Status: in_force · Read it on the official government site

Need a lawyer in California?

Find a California lawyer
About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.