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
ARTICLE I. OXNARD COMPLIANCE FEES
SEC. 13-1. PURPOSE.
   The purpose of this section is to establish compliance fees for tobacco, alcohol, firearms, and cannabis.
   (A)   Compliance fees for establishments engaged in the sale of firearms, alcohol, cannabis, and tobacco shall be established pursuant to a Compliance Fee Study.
   (B)   The fees established pursuant to this Article shall be in conformity with applicable California law regarding regulatory fees for businesses.
   (C)   All fees established pursuant to the Compliance Fee Study shall become effective on September 1, 2023, for all businesses engaged in the sale of firearms, alcohol, cannabis and tobacco.
   (D)   Businesses must remit payment of the compliance fees as follows:
      (1)   The Firearms Compliance Fee shall be due and payable by July 31 of each year.
      (2)   The Alcohol Compliance Fee shall be due and payable by January 31 of each year.
      (3)   The Cannabis Compliance Fee shall be due and payable at the time of the businesses' annual renewal of its Commercial Cannabis Business Permit.
      (4)   The Tobacco Compliance Fee shall be due and payable by July 31 of each year.
   (E)   Failure to submit the compliance fee application and remit payment of the fee pursuant to this Article may result in suspension or revocation of the city issued business tax certificate and the city may take any other action including but not limited to notice of violations, administrative actions and citations, civil actions, fines, and penalties against a business that is not in compliance with this section and section 13-2.
   (F)   The city manager or his/her designee is hereby authorized to annually adjust the fees, established pursuant to this Article and as identified within the Compliance Fee Study on July 1 of each year, pursuant to the Consumer Price Index from CA Department of Finance, Los Angeles Metropolitan Area.
   (G)   The fees established pursuant to this Article shall be included in the City Master Fee Schedule, which may be updated by the city manager pursuant to Resolution 15,597.
(Ord. No. 3029)
SEC. 13-2. FIREARMS, ALCOHOL, CANNABIS AND TOBACCO BUSINESSES.
   (A)   Compliance fees.
Compliance Fee
Annual Fee 2023/2024
Annual Fee 2024/2025
Annual Fee 2025/2026
Compliance Fee
Annual Fee 2023/2024
Annual Fee 2024/2025
Annual Fee 2025/2026
Alcohol Compliance Fee
$385.00
$400.00
$416.00
Cannabis Retail Compliance Fee
$5,081.00
$5,283.00
$5,494.00
Cannabis Manufacturing Compliance Fee
$5,081.00
$5,283.00
$5,494.00
Cannabis Testing Compliance Fee
$5,081.00
$5,283.00
$5,494.00
Cannabis Distribution Compliance Fee
$5,081.00
$5,283.00
$5,494.00
Firearms Compliance Fee
$452.00
$470.00
$489.00
Tobacco Compliance Fee
$252.00
$262.00
$272.00
 
(Ord. No. 3029)
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