Section
Transfer of Tax Functions
37.01 Assessment and tax collection duties transferred from city to county
37.02 Certain collection duties retained by city
37.03 City Assessor's duties transferred to Director of Finance
37.04 City Tax Collector's duties transferred to License Collector
37.05 Compensation of county for performance of services
Local Transactions and Use Tax
37.15 Title
37.16 Operative date; expiration
37.17 Purpose
37.18 Contract with state
37.19 Transactions tax rate
37.20 Place of sale
37.21 Use tax rate
37.22 Adoption of provisions of state law
37.23 Limitations on adoption of state law and collection of use taxes
37.24 Permit not required
37.25 Exemptions and exclusions
37.26 Amendments to state law
37.27 Enjoining collection forbidden
Real Property Transfer Tax
37.50 Title
37.51 Imposition of tax; payment
37.52 Exemptions from tax
37.53 Administration
37.54 Refunds
Uniform Transient Occupancy Tax
37.65 Title
37.66 Definitions
37.67 Imposition of tax; amount; debt to city; exemptions
37.68 Payment of tax simultaneous with rent payment
37.69 Collection; receipt for payment; certain advertising prohibited
37.70 Preservation of records
37.71 Transient occupancy registration certificate
37.72 Reporting period
37.73 Remittance of tax required
37.74 Collected taxes held in trust for city until remittance
37.75 Failure to remit; fraud; interest
37.76 Determination of tax by Tax Collector upon failure of operator to collect and report tax
37.77 Notice of amount assessed
37.78 Application for hearing
37.79 Hearing
37.80 Appeal from determination
37.81 Refund or credit for overpayment
37.82 Conditions for approval of claim
37.83 Refund to operator or transient
37.84 Consideration of evidence supporting claim
37.85 Tax deemed debt
37.86 Action to collect tax
37.87 Violations
37.88 Change of ownership; tax clearance certificate
Cannabis Business Tax
37.89 Definitions
37.90 Purpose of tax
37.91 Imposition of tax
37.92 Payment obligation
37.93 City Council authorization to adjust tax rate and/or methodology
37.94 Payment of tax does not authorize illegal activity
37.95 Cannabis business tax is not a sales tax
37.96 Amendments and administration
37.97 Returns and remittances
37.98 Failure to pay tax
37.99 Refunds
37.100 Enforcement
37.101 Debts, deficiencies and assessments
37.102 Appeals
37.103 No injunction/writ of mandate
37.104 Future amendment to cited statute
Cross-reference:
Business license taxes, see Ch. 110