Chapter 3.28
TRANSACTIONS AND USE TAX

Sections:

   3.28.010   Title.

   3.28.020   Operative date.

   3.28.030   Purpose.

   3.28.040   Contract with state.

   3.28.050   Transactions tax rate.

   3.28.060   Place of sale.

   3.28.070   Use tax rate.

   3.28.080   Adoption of provisions of state law.

   3.28.090   Limitations on adoption of state law and collection of use taxes.

   3.28.100   Permit not required.

   3.28.110   Exemptions and exclusions.

   3.28.120   Amendments to state law.

   3.28.130   Enjoining collection forbidden.

   3.28.140   Refunds and credits; suits and legal proceedings.

Cross-reference:

   Transactions and Use Tax (2014), see Ch. 3.30

3.28.010 TITLE.

   This chapter shall be known as the City of Pinole Transactions and Use Tax Ordinance. The city hereinafter shall be called "city." This chapter shall be applicable in the incorporated territory of the city. (Ord. 2006-07 § 2, 2006)

3.28.020 OPERATIVE DATE.

   OPERATIVE DATE means the first day of the first calendar quarter commencing more than one hundred and ten (110) days after the adoption of this chapter, the date of such adoption being as set forth below. (Ord. 2006-07 § 2, 2006)