Section
Article I. Real Property Transfer Tax
5.03.001 Short title; statutory authority
5.03.002 Imposition of tax; amount
5.03.003 Persons liable for payment of tax
5.03.004 Exemptions
5.03.005 Claims of exemption
5.03.006 Revenue and taxation code requirements
5.03.007 Assessor’s parcel number requirements
5.03.008 [RESERVED]
5.03.009 Credit against tax
5.03.010 Tax as a debt
5.03.011 Administration; allocation of collected funds
5.03.012 Prerequisites to recordation
5.03.013 Refunds claims
5.03.014 Manner of giving notice
5.03.015 Records of persons liable
5.03.016 Unlawful activities designated; misdemeanor
5.03.017 Operative date
Article II. Sales and Use Taxes
5.03.030 Purpose of article
5.03.031 Operative date; contract with state’s Board of Equalization
5.03.032 Sales tax generally
5.03.033 Use tax generally
5.03.034 Credit for taxes paid to cities in the county; levies under § 7202(h)
5.03.035 Same; levies under § 7202(i)
5.03.036 Application of provisions
5.03.037 Collection not to be enjoined
5.03.038 Adoption of amendments to state law
5.03.039 Article inoperative on failure of county to comply with state law
Article III. Transient Occupancy Tax
5.03.050 Short title
5.03.051 Definitions
5.03.052 Tax imposed
5.03.053 Exemptions from provisions
5.03.054 Operator’s duties
5.03.055 Registration
5.03.056 Reports and remittances
5.03.057 Penalties and interest
5.03.058 Failure to collect and report tax; determination of tax by Tax Administrator
5.03.059 Appeals
5.03.060 Cessation of business
5.03.061 Records
5.03.062 Refunds
5.03.063 Suspension and revocation of permits
5.03.064 Closure of hotels without permits
5.03.065 Recording certificates; liens
5.03.066 Priority of liens
5.03.067 Warrants for the collection of tax
5.03.068 Seizures and sales
5.03.069 Successors’ liability; withholding by purchasers
5.03.070 Liability of purchasers; release
5.03.071 Notices to withhold
5.03.072 Extensions of time
5.03.073 Divulging of information forbidden
5.03.074 Violations; penalties
Article IV. Business License Tax
Subarticle I. General Provisions
5.03.090 Short title
5.03.091 Tax imposed
5.03.092 Purpose of article
5.03.093 Effect on other ordinances
5.03.094 Definitions
5.03.095 Rules and regulations
5.03.096 Employment of necessary personnel
5.03.097 Resource Management Agency
5.03.098 Required notices; certificate by Board as evidence
5.03.099 Disclosure of business affairs, operations or other information submitted in required report or return; authorization of examination of records
5.03.100 Successors to taxpayer; tax information
5.03.101 Effect on public access to relevant information
Subarticle II. Business License Tax
5.03.120 License required
5.03.121 Concessioner
5.03.122 Classification and tax rate
5.03.123 Tax due and annual adjustment of tax rates
5.03.124 Data; previous years
5.03.125 Review of classification
5.03.126 Branch establishments
5.03.127 Exemptions
5.03.128 License non-transferable
5.03.129 License tax; how payable
5.03.130 License application; contents
5.03.131 County computation of amount to be paid; interest on tax determined; penalty; notice of determination
5.03.132 License tax; when payable
5.03.133 Terms of license
5.03.134 Penalties for delinquencies
5.03.135 License tax; debt to county
5.03.136 Conviction; effect on debt
5.03.137 Exhibition of license
5.03.138 Refunds
5.03.139 Waiver of claim for refund
5.03.140 Appeal
Subarticle III. Violations; Enforcement
5.03.155 Violations
5.03.156 Enforcement
Article V. Cannabis Business Activities Tax
5.03.170 Title
5.03.171 Authority and purpose
5.03.172 Intent
5.03.173 General tax
5.03.174 Definitions
5.03.175 Tax imposed
5.03.176 Exemptions
5.03.177 Tax, penalties, interest, and fees as a debt
5.03.178 Administration
5.03.179 Registration; change of ownership
5.03.180 Reporting and remittance of tax
5.03.181 Deficiency
5.03.182 Delinquency; notice not required by county
5.03.183 Penalties, fees, and interest
5.03.184 Waiver of penalties
5.03.185 Refunds; credits
5.03.186 Notice of assessment
5.03.187 Assessment hearing
5.03.188 Appeal from assessment hearing
5.03.189 Enforcement
5.03.190 Apportionment
5.03.191 Constitutionality and legality
5.03.192 Recordkeeping; audit
5.03.193 Other licenses, permits, taxes, fees, or charges
5.03.194 Payment of tax does not authorize unlawful activities
5.03.195 Manner of giving notice
5.03.196 Unlawful activities designated; misdemeanor
5.03.197 Violation; taxes not waived
5.03.198 Severability
5.03.199 Remedies cumulative
5.03.200 Amendment or repeal