CHAPTER 3.40
SALES AND USE TAX

Sections:

   3.40.010   Title.

   3.40.020   Rate.

   3.40.030   Operative date.

   3.40.040   Purpose.

   3.40.050   Contract with state.

   3.40.060   Sales tax.

   3.40.070   Place of sale.

   3.40.080   Use tax.

   3.40.090   Adoption of provisions of state law.

   3.40.100   Limitations of adoption of state law.

   3.40.110   Permit not required.

   3.40.120   Exclusions and exemptions.

   3.40.130   Amendments.

   3.40.140   Enjoining collection forbidden.

   3.40.150   Violation—Penalty.

   3.40.160   Credit against taxes due and payable to Redevelopment Agency.

§ 3.40.010 TITLE.

   This chapter shall be known as the “Uniform Local Sales and Use Tax Ordinance.”

(`83 Code, § 3.40.010)

§ 3.40.020 RATE.

   The rate of sales tax and use tax imposed by this chapter shall be 1%.

(`83 Code, § 3.40.020)

§ 3.40.030 OPERATIVE DATE.

   This chapter shall be operative on January 1, 1974.

(`83 Code, § 3.40.030)