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