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

   Article 12. Transactions And Use Tax

3-1-1200: Short Title

3-1-1201: Operative Date

3-1-1202: Purpose

3-1-1203:Transactions Tax Rate

3-1-1204: Place Of Sale

3-1-1205: Use Tax Rate

3-1-1206: Contract For State Administration

3-1-1207: Adoption Of Provisions Of State Revenue And Taxation Code

3-1-1208: Limitations On Adoption Of Provisions Of State Revenue And Taxation Code And Collection Of Use Taxes

3-1-1209: Permit Not Required

3-1-1210: Exemptions And Exclusions

3-1-1211: Amendments

3-1-1212: Enjoining Collection Forbidden

3-1-1213: Automatic Suspension, Implementation

3-1-1214: Suspension Or Reduction

3-1-1215: City Council Authority To Amend