(a) Beginning July 1, 2028, and every July 1 thereafter, an annual tax is imposed upon all private detention facility operators equal to 25 percent of the operator’s gross income for that fiscal year.
(b) The tax imposed by this section shall apply regardless of whether the contracting agency is federal, state, or local.
(Added by Stats. 2026, Ch. 740, Sec. 1. (AB 1633) Effective September 29, 2026.)