Section
General Provisions
35.001 Taxes to be collected pursuant to California Government Code provisions
35.002 Assessment and collection duties to be performed by county
35.003 Claims required
35.004 Form of claim
35.005 Claim prerequisite to suit
35.006 Suit
Real Property Transfer Tax
35.015 Title
35.016 Tax imposed
35.017 Person responsible for payment
35.018 Exemptions
35.019 Debt security instruments exempted
35.020 Governmental agencies exempted
35.021 Bankruptcies, receiverships, and reorganizations
35.022 Securities and Exchange Commission
35.023 Partnerships
35.024 Administration
35.025 Claims for refunds
Sales and Use Tax
35.035 Title
35.036 Purpose
35.037 Sales tax
35.038 Use tax
35.039 Amendments
35.040 Enjoining collection forbidden
35.041 Existing sales and use tax ordinances suspended
Transient Occupancy Tax
35.055 Title
35.056 Definitions
35.057 Tax imposed
35.058 Exemptions
35.059 Operator's duties
35.060 Registration
35.061 Reporting and remitting
35.062 Delinquency and interest
35.063 Failure to collect and report tax; determination of tax
35.064 Appeals
35.065 Records
35.066 Refunds
35.067 Actions to collect
35.068 Violations of provisions
Utility Users Tax
35.080 Communication users’ tax
35.081 Telephone users tax
35.082 Electricity users tax
35.083 Gas users tax
35.084 Water users tax
35.085 Service users receiving direct purchase of gas or electricity
35.086 Bundling taxable items with non-taxable items
35.086.5 Substantial nexus/minimum contacts
35.087 Temporary rebates for extraordinary utility costs
35.088 Delinquency; interest
35.089 Actions to collect
35.090 Duty to collect; procedure
35.091 Duty to remit; procedures
35.092 Additional powers and duties of Tax Administrator
35.093 Administrative remedy; service users
35.094 Assessments
35.095 Records
35.096 Refunds
35.097 Appeals
35.098 Exemptions
35.099 Exemption for residents
35.100 Remedies cumulative
35.101 Notice of changes to ordinance
35.102 Termination or suspension of utility users tax
35.103 Annual review
35.104 State Public Utilities Commission jurisdiction
35.105 Changes without voter approval
35.106 Effect of state and federal reference/authorization
35.107 Interaction with prior tax
Transactions and Use Tax
35.115 Short title
35.116 Operative date
35.117 Purpose
35.118 Contract with state
35.119 Transactions tax rate
35.120 Place of sale
35.121 Use tax rate
35.122 Adoption of provisions of state law
35.123 Limitations on adoption of state law and collection of use taxes
35.124 Permit not required
35.125 Exemptions and exclusions
35.126 Amendments
35.127 Enjoining collection forbidden