CHAPTER 34:  TAXATION
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
   34.216   Termination date
 
   34.999   Penalty