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Chapter 3.04 Transfer of Tax Functions
Chapter 3.08 Real Property Transfer Tax
Chapter 3.12 Sales and Use Tax
Chapter 3.16 Purchasing System
Chapter 3.20 Capital Outlays Fund
Chapter 3.24 City Publicity or Advertising Fund
Chapter 3.28 Special Gas Tax Street Improvement Fund
Chapter 3.30 Local Health Facilities and Services Parcel Tax
Chapter 3.36 City Hall Building reserve Fund
Chapter 3.40 Uniform Transient Occupancy Tax
3.04.010 Transfer of duties.
3.04.020 Transfer of funds.
3.04.030 Levy and collection.
3.04.040 Statutory authority.
The functions of city treasurer, city assessor and city tax collector pertaining to the levying and collecting of city taxes are transferred to the treasurer, assessor and tax collector of the county for the purpose of assessing and collecting taxes for the city.
(Ord. 120 § 1, 1956).
Tax moneys collected by the county for the city shall be transferred to the city funds by warrant from the county auditor at such times as is convenient to the county, but an accounting shall be made not less than once a year.
(Ord. 120 § 2, 1956).
County assessments and equalizations by the board of supervisors or the state board of equalization shall be the basis for levying city taxes, and city taxes shall be collected at the same time that the county taxes are collected.
(Ord. 120 § 3, 1956).
The ordinance codified in this chapter is adopted pursuant to Sections 51500 and following of the Government Code of the state.
(Ord. 120 § 4, 1956).