CHAPTER 13: ASSESSMENTS, FEES AND TAXES
ARTICLE I. OXNARD COMPLIANCE FEES
   13-1.   Purpose
   13-2.   Firearms, alcohol, cannabis and tobacco businesses
ARTICLE I-A. OXNARD TOURISM MARKETING DISTRICT
   13-3.   Renewal of Oxnard Tourism Marketing District
   13-4.   Management district plan
   13-5.   Activities and improvements
   13-6.   Budget
   13-7.   No issuance of bonds
   13-8.   Boundaries
   13-9.   Assessments
   13-10.   Collections
   13-11.   Owners' association
   13-12.   Annual report
   13-13.   Amendments to enabling legislation
ARTICLE II. TRANSIENT OCCUPANCY TAX
   13-15.   Definitions
   13-16.   Amount of tax
   13-17.   Payment to operator or tax collector
   13-18.   Exemption from tax
   13-19.   Collection of tax
   13-20.   Retention of records
   13-21.   Transient occupancy registration certificate
   13-22.   Posting of certificate
   13-23.   Reporting requirements
   13-24.   Remittance of tax
   13-25.   Taxes in trust for city
   13-26.   Failure to remit tax
   13-27.   Continued failure to remit tax
   13-28.   Fraudulent nonpayment of tax
   13-29.   Interest on tax
   13-30.   Merging with tax
   13-31.   Operator's failure to collect, report and remit tax
   13-32.   Notice to operator
   13-33.   Appeal by operator
   13-34.   Appeal hearing
   13-35.   Conduct of hearing
   13-36.   Decision
   13-37.   Judicial action
   13-38.   Filing claim for refund
   13-39.   Decision of tax collector
   13-40.   Appeal by operator
   13-41.   Credit against subsequent taxes
   13-42.   Refund to operator
   13-43.   Transient's claim for refund
   13-44.   Written records of refund
   13-45.   Tax deemed debt to city
   13-46.   Duty of successor of operator
   13-47.   Issuance of tax clearance certificate
   13-48.   Appeal by successor operator
   13-49.   Action by city to collect tax
   13-50.   Violations
ARTICLE III. TAX FOR PURPOSE OF PARKS, MUSIC AND ADVERTISING
   13-60.   Levied
   13-61.   Annual tax; collection
   13-62.   Disposition of funds
ARTICLE IV. PARK AND ACQUISITION AND DEVELOPMENT TAX
   13-70.   “Dwelling unit” defined
   13-71.   Tax levied; payment prerequisite to issuance of building permit or mobile home park sewer encroachment permit
   13-72.   Refunds
   13-73.   Disposition of revenue; park acquisition and development fund established
ARTICLE V. WATER AND STREET FUNDS
   13-80.   “M.W.D. Water Fund” created; deposits and expenditures from fund
   13-81.   Special gas tax improvement fund created
   13-82.   Source of funds
   13-83.   Expenditure of funds
ARTICLE VI. (RESERVED)
ARTICLE VII. 911 SAFETY, MEDICAL RESPONSE, FINANCIAL RECOVERY AND ACCOUNTABILITY MEASURE
   13-100.   Short title
   13-101.   Operative date
   13-102.   Purpose
   13-103.   Contract with State
   13-104.   Transactions tax rate
   13-105.   Place of sale
   13-106.   Use tax rate
   13-107.   Adoption of provisions of State law
   13-108.   Limitations on adoption of State law and collection of use taxes
   13-109.   Permit not required
   13-110.   Exemptions and exclusions
   13-111.   Amendments
   13-112.   Enjoining collection forbidden
   13-113.   Audit and review