TITLE 3
TAXATION, FINANCE, PURCHASING, AND RISK MANAGEMENT
CHAPTER 1
TAXATION AND FEES
SECTION:
   Article 1. Uniform Sales And Use Tax
3-1-101: Short Title
3-1-102: Purpose
3-1-103: Imposition Of Sales And Use Tax
3-1-104: Exemptions
3-1-105: Contract For State Administration
3-1-106: Provisions Of State Revenue And Taxation Code
   Article 2. Business Tax
3-1-201: Registration Required; Imposition Of Tax
3-1-202: Exemptions
3-1-203: Filing Of Exemption Required
3-1-204: Unlawful Business Not Authorized
3-1-205: Definitions
3-1-206: Due Dates
3-1-207: Delinquent Dates; Penalties; Overpayments; Interest
3-1-208: Separate Registration Required For Each Location And Each Business Tax Classification
3-1-209: Refunds Of Overpayments
3-1-210: Computation Of Business Tax
3-1-211: Change Of Address
3-1-212: Director Of Finance Administration; Duty To Enforce; Powers; Rules And Regulations
3-1-213: Assessment; Administrative Remedy
3-1-214: Confidential Character Of Information Obtained; Disclosure Unlawful
3-1-215: Delinquent Taxes; Installment Payment
3-1-216: Delinquent Taxes; Suit For Recovery
3-1-217: Delinquent Taxes; Debt Not Discharged By Penal Conviction
3-1-218: Effect Of Repeals And Amendments
3-1-219: Business Classifications
3-1-220: Special Registration And Tax Collection Procedures For Contracting Businesses
   Article 3. Uniform Transient Occupancy Tax
3-1-301: Title
3-1-302: Definitions
3-1-303: Tax Imposed
3-1-304: Exemptions
3-1-305: Operator's Responsibility
3-1-306: Registration Certificate Required
3-1-307: Reporting And Remitting Tax
3-1-308: Penalties And Interest For Noncompliance
3-1-309: Determination Of Tax Upon Noncompliance
3-1-310: Appeal To City Council
3-1-311: Records
3-1-312: Refunds
3-1-313: Enforcement Of Article
   Article 4. Real Property Transfer Tax
3-1-401: Title
3-1-402: Tax Imposed
3-1-403: Exemptions
3-1-404: Person Responsible For Payment
3-1-405: Administration
3-1-406: Claims For Refunds
3-1-407: Notifying City Of Real Estate Sales
   Article 5. Dwelling Unit Construction Tax
3-1-501: Title
3-1-502: Imposition Of Tax On Dwelling Units
3-1-503: Definitions
3-1-504: Exclusions
3-1-505: Payment Of Tax
3-1-506: Refunds
   Article 6. Condominium Conversion Tax
3-1-601: Title
3-1-602: Imposition Of Tax
3-1-603: Definition
3-1-604: Payment Of Tax
3-1-605: Refunds
   Article 7. Parks And Recreation Facilities Tax
3-1-701: Title
3-1-702: Imposition Of Tax
3-1-703: Rebuilding, Remodeling, Or Renovation Of Existing Buildings
3-1-704: Exemptions
3-1-705: Payment
3-1-706: Calculation Of Tax
3-1-707: Refunds
3-1-708: Restriction On Use Of Funds
   Article 8. Beverly Hills Fine Art Ordinance
3-1-801: Definitions
3-1-802: Fine Art Obligation
3-1-803: Separate Fund For Purchase Of City Owned Art
3-1-804: Application Requirements For Proposed Fine Art
3-1-805: Fine Art Criteria
3-1-806: Ineligible Costs
3-1-807: Placement And Signage Of Fine Art
3-1-808: Schedule Of Installation Of Fine Art
3-1-809: Ownership, Maintenance, And Insurance By The Property Owner
3-1-810: Reconstruction Of Buildings That Previously Met The Fine Art Obligation
3-1-811: Denial By The Fine Art Commission
3-1-812: Appeal To City Council Following Denial By The Fine Art Commission
3-1-813: Gifts Of Fine Art
3-1-814: Deaccessioning Of City Owned Fine Art
   Article 9. Development Fees
3-1-901: Short Title
3-1-902: Purpose
3-1-903: Definitions
3-1-904: Establishment Of A Transportation Facilities And Programs Development Fee
3-1-905: Establishment Of Application Fee
3-1-906: Exemptions
3-1-907: Calculation Of Required Fees
3-1-908: Payment Of Fees
3-1-909: Fee Adjustments
3-1-910: Fee Refunds
3-1-911: Fee Credits For Construction Of Off Site Transportation Facilities
3-1-912: Establishment Of Special Fund For Fees
3-1-913: Expenditures From Special Fund
3-1-914: Exemptions For Development Prior To Ordinance
3-1-915: Review Of Fee Formula
3-1-916: Transportation Programs
   Article 10. General Taxation And Fee Provisions
3-1-1001: Annual Adjustment Of Taxes And Fees
3-1-1002: Rules And Regulations
3-1-1003: Misrepresentation To City Officials
3-1-1004: Delinquencies A Debt To City
3-1-1005: Remedies Cumulative
   Article 11. Environmental Liability Fund
3-1-1101: Title
3-1-1102: Establishment; Administration; Deposits
3-1-1103: Expenditures From The Fund
3-1-1104: Reports