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
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)
(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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