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Private Detention Facility Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 28. Private Detention Facility Tax Law
Chapter 2. Private Detention Facility Tax

Section 53002

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53002. Private detention facility tax. (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.

History—Added by Stats. 2026, Ch. 740 (AB 1633), in effect September 29, 2026, operative July 1, 2028.