Cal. Business and Professions Code - BPC § 16200. Section 16200.
Unless the context otherwise requires, the definitions set forth in this chapter govern the construction of the terms they define in the subsequent sections of this chapter.
ARTICLE 1. Definitions [16200. - 16205.]
Cal. Business and Professions Code - BPC 1.
in effectCal. Business and Professions Code - BPC § 16201. Section 16201.
“Fee” includes every tax, fee, penalty and other monetary exaction, and interest and costs in connection therewith, imposed or collected in connection with or as a prerequisite to or condition for the issuance, renewal or continued validity of any license, certificate or registration required by law.
Cal. Business and Professions Code - BPC § 16202. Section 16202.
“Tax” includes every tax, fee, penalty and other monetary exaction, and interest and costs in connection therewith, imposed or collected for revenue for public purposes generally.
Cal. Business and Professions Code - BPC § 16203. Section 16203.
“Charge” includes every tax, fee, penalty and other monetary exaction, and interest and costs in connection therewith, imposed or collected for regulatory purposes or for some particular public purpose or purposes.
Cal. Business and Professions Code - BPC § 16204. Section 16204.
“Officer” includes director, chief, commissioner, chairman, department, division, bureau, commission, board and any other person, officer or employee, and any agency, of or in the Government of this State.
Cal. Business and Professions Code - BPC § 16205. Section 16205.
“Taxpayer” includes every individual, person, firm, partnership, joint adventure, association, corporation, estate, trust, business trust, receiver, syndicate and artificial legal entity subject to or liable for any fee, tax or charge.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026