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
   Business license taxes, see Ch. 110