Section
General Provisions
34.01 Transfer of certain city tax functions to county
Sales and Use Tax
34.15 Short title
34.16 Purpose
34.17 Operative date; contract with state
34.18 Sales tax
34.19 Use tax
34.20 Effect of amendments to State Revenue and Taxation Code
34.21 Enjoining collection of tax forbidden
34.22 Suspension of existing rules and use of tax ordinances
Transient Occupancy Tax
34.35 Title
34.36 Definitions
34.37 Imposition; amount; when and where payable
34.38 Exemptions
34.39 Collection by operators; advertising that payment of tax not required prohibited
34.40 Registration of hotels; registration certificate
34.41 Returns and remittances
34.42 Penalty for failure to remit tax when due
34.43 Tax Administrator to determine tax due upon operator's failure to collect and remit tax
34.44 Appeal from determination of Tax Administrator
34.45 Operator to retain records for three years
34.46 Refunds
34.47 Action by city to collect tax
34.48 Liability of successor of operator
Real Property Transfer Tax
34.60 Short title; adoption authority
34.61 Imposition
34.62 Payment
34.63 Exemption from tax; instruments to secure debt
34.64 Public agencies
34.65 Plans of reorganization and adjustment
34.66 Orders of Securities and Exchange Commission
34.67 Partnerships
34.68 Administration
34.69 Refunds
34.70 Operative date
Bonds or Other Security
34.85 Posting of bond or other security
Refunds
34.90 Claim for refund; extent of refund
Utility Users’ Tax
34.150 Definitions
34.151 Constitutional, statutory, and other exemptions
34.152 Senior/disabled exemption
34.153 Telecommunication users’ tax
34.154 Video users’ tax
34.155 Electricity users’ tax
34.156 Gas users’ tax
34.157 Collection of tax from service users receiving direct purchase of gas or electricity
34.158 Water tax
34.159 Bundling taxable items with non-taxable items
34.160 Substantial nexus/minimum contacts
34.161 Duty to collect – procedures
34.162 Collection penalties – service suppliers
34.163 Actions to collect
34.164 Deficiency determination and assessment – tax application errors
34.165 Administrative remedy – non-paying service users
34.166 Additional powers and duties of the Tax Administrator
34.167 Records
34.168 Refunds
34.169 Appeals
34.170 No injunction/writ of mandate
34.171 Notice of changes to ordinance
34.172 Effect of state and federal reference/authorization
34.173 Independent audit of tax collection, exemption, remittance, and expenditure, annual public report
34.174 Remedies cumulative
34.175 Interaction with prior tax
34.176 Citizens' Finance Advisory Commission
Transactions and Use Tax
34.200 Title
34.201 Operative date
34.202 Purpose
34.203 Contract with state
34.204 Transactions tax rate
34.205 Place of sale
34.206 Use tax rate
34.207 Adoption of provisions of state law
34.208 Limitations on adoption of state law and collection of use taxes
34.209 Permit not required
34.210 Exemptions and exclusions
34.211 Amendments
34.212 Enjoining collection forbidden
34.213 Severability
34.214 Independent financial audit
34.215 Citizens’ Finance Advisory Commission
34.999 Penalty