Section
General Provisions
3.08.005 Tax modifications
Sales and Use Tax
3.08.100 Purpose
3.08.105 Sales tax
3.08.110 Place of sale
3.08.115 Use tax; sales price to include delivery charges
3.08.120 Adoption of state law provisions; limitations
3.08.125 Conditions when permit not required
3.08.130 Exclusions and exemptions
3.08.135 Alternative exclusions and exemptions
3.08.140 Application of provisions relating to exclusions and exemptions
3.08.145 Enjoining collection forbidden
3.08.150 Existing sales and use tax ordinances suspended
Utility Users’ Tax
3.08.200 Title
3.08.205 Definitions
3.08.210 Communications users’ tax
3.08.215 Electricity users’ tax
3.08.220 Gas users’ tax
3.08.222 Collection of tax from service users receiving direct purchase of gas or electricity
3.08.225 Water users’ tax
3.08.230 Effect of state and federal authorization
3.08.232 Bundling taxable and nontaxable charges
3.08.235 Exemptions
3.08.240 Collection of tax
3.08.245 Reporting and remitting
3.08.250 Penalty
3.08.255 Actions to collect
3.08.257 Additional powers and duties of Tax Administrator
3.08.260 Failure to pay tax; administrative remedy
3.08.265 Appeals
3.08.267 No injunction or writ of mandate
3.08.270 Records
3.08.275 Refunds
3.08.278 Audit of communications users’ tax
3.08.280 Severability
3.08.285 Reserved
3.08.287 Amendment or repeal
3.08.290 Notice of changes to subchapter
Essential City Services Transactions and Use Tax
3.08.300 Title
3.08.305 Operative date
3.08.310 Purpose
3.08.315 Contract with state
3.08.320 Transactions tax rate
3.08.325 Place of sale
3.08.330 Use tax rate
3.08.335 Adoption of provisions of state law
3.08.340 Limitations on adoption of state law and collection of use taxes
3.08.345 Permit not required
3.08.350 Exemptions and exclusions
3.08.355 Amendments
3.08.360 Enjoining collection forbidden
3.08.365 Severability
3.08.370 Effective date
3.08.375 Termination date
Real Property Transfer Tax
3.08.400 Tax imposed
3.08.405 Persons required to pay tax
3.08.410 Administration of tax
3.08.415 Due dates; delinquency; penalties; interest
3.08.420 Declaration of amount of tax due
3.08.425 Determination of deficiency; recomputation of tax due
3.08.430 Notice of determination
3.08.435 Manner of giving notice
3.08.440 Petition for redetermination
3.08.445 Consideration of petition; hearing
3.08.450 Decreasing or increasing amount of determination
3.08.455 Finality of determination
3.08.460 Tax a debt
3.08.465 Refunds
3.08.470 Severability
Neighborhood Safety and City Services Protection Transactions and Use Tax
3.08.500 Title
3.08.505 Operative date
3.08.510 Purpose
3.08.515 Contract with state
3.08.520 Transactions tax rate
3.08.525 Place of sale
3.08.530 Use tax rate
3.08.535 Adoption of provisions of state law
3.08.540 Limitations on adoption of state law and collection of use taxes
3.08.545 Permit not required
3.08.550 Exemptions and exclusions
3.08.555 Amendments
3.08.560 Enjoining collection forbidden
3.08.565 Severability
3.08.570 Effective date
Taxes; Condominiums
3.08.600 Condominium tax law
3.08.605 Tax refund
3.08.610 Tax lien and hearing
3.08.615 Filing notice of lien
Water Extraction Tax
3.08.700 Tax imposed
Commercial and Industrial Development Tax
3.08.800 Title
3.08.805 Tax imposed
3.08.810 Tax rates
3.08.815 Adjustments for modification subsequent to issuance of building permit
3.08.820 Exemption
3.08.825 Refunds
Cigarette Tax
3.08.900 Definitions
3.08.905 Tax imposed
3.08.910 Tax owed to city by retailer; tax paid to retailer by purchaser
3.08.915 Retailer remits quarterly; establishment of reporting periods
3.08.920 Registration
3.08.925 Delinquent taxes; penalties and interest
3.08.930 Failure to collect and report tax; determination of tax, interest, and penalties
3.08.935 Appeal
3.08.940 Keeping of records; inspection
3.08.945 Refunds
3.08.950 Actions to recover tax
3.08.955 Failure to register or file reports; other violations; penalty
3.08.960 Suspension of tax
Cross-reference:
Tax limits, see Charter § 1602
Tax system, see Charter § 1601