CHAPTER 3 - Revenue and Finance
 

3.04 Sales and Use Tax

3.04.010 Title

3.04.020 Purpose

3.04.030 Operative date

3.04.040 Sales tax‑Rate

3.04.050 Sales tax‑Place of business

3.04.060 Sales tax‑ State provisions adopted

3.04.070 Sales tax‑Substitution of "county" for "state"

3.04.080 Sales tax‑‑Seller9s permit

3.04.090 Sales tax‑Exclusions

3.04.095 Sales tax‑Exclusions

3.04.100 Use tax‑Rate

3.04.110 Use tax‑State provisions adopted

3.04.120 Use tax‑Substitution of "county" for "state

3.04.130 Use tax‑Exemptions

3.04.135 Use tax‑Exemptions

3.04.140 Credit for city sales and use tax payment

3.04.145 Credit for city sales and use tax payment

3.04.150 Collection enjoinment prohibited

3.04.160 Effect of amendment of Revenue and Taxation Code

3.04.165 Exclusions, exemptions and credit‑Operative date

3.04.170 When chapter becomes inoperative

3.04.180 Violations‑Punishment

 

3.05 Public Library Transactions and Use Tax

3.05.010 Title

3.05.020 Operative date

3.05.030 Purpose

3.05.040 Expenditure plan

3.05.050 Contract with state

3.05.060 Transactions tax rate

3.05.070 Place of sale

3.05.080 Use tax rate

3.05.090 Adoption of provisions of state law

3.05.100 Limitations on adoption of state law and collection of use taxes

3.05.110 Permit not required

3.05.120 Exemptions and exclusions

3.05.130 Amendments

3.05.140 Enjoining collection forbidden

3.05.150 Use of the taxes

3.05.160 Election costs

3.05.170 Implementing policies and regulations

3.05.180 Termination date

 

3.06 Transactions and Use Tax

3.06.010 Title

3.06.020 Operative date

3.06.030 Purpose

3.06.040 Expiration of Tax in Event of State Diversion

3.06.050 Expiration of Tax in Four Years

3.06.060 Contract with State

3.06.070 Transactions Tax Rate

3.06.080 Place of Sale

3.06.090 Use of Tax Rate

3.06.100 Adoption of Provisions of State Law

3.06.110 Limitations on Adoption of State Law and Collection of Use Taxes

3.06.120 Permit Not Required

3.06.130 Exemptions and Exclusions

3.06.140 Amendments

3.06.150 Enjoining Collection Forbidden

3.06.160 Severability

3.06.170 Effective Date

 

3.08 Transient Occupancy Tax

3.08.010 Title

3.08.020 Definitions

3.08.030 Rate‑Payment

3.08.031 Effective date

3.08.040 Exemptions

3.08.050 Operator's duties

3.08.060 Registration

3.08.070 Reporting and remitting

3.08.080 Penalties and interest

3.08.090 Failure to collect‑Determination of tax by tax administrator

3.08.100 Appeal

3.08.110 Records

3.08.120 Refunds

3.08.130 Actions to collect

3.08.140 Violation ‑Misdemeanor

 

3.12 Real Property Transfer Tax

      3.12.010 Title

      3.12.020 Rate

      3.12.030 When required

3.12.040 Instrument to secure a debt

3.12.050 Political subdivision

3.12.060 Bankruptcy proceedings

3.12.070 Securities and Exchange Commission

3.12.080 Realty held by partnership

3.12.081 Foreclosure transfers

3.12.082 Division of community property

3.12.083 Sale‑Leaseback transactions

3.12.084 Certain conveyances to nonprofit entities

3.12.085 Gift transfers

3.12.090 When credit granted

3.12.100 Repurchase of unused stamps

3.12.110 Duties of county recorder

3.12.120 Recordation

3.12.130 Refunds

3.12.140 Interpretations

3.12.150 When records required

3.12.160 Violations

 

3.16 Reassessment of Damaged Property

3.16.010 Persons eligible

3.16.020 Execution of application

3.16.030 Authority

 

      Reassessment of Damaged Property

3.19        Claims and Warrants

3.19.010 Authority

3.19.020 Waiver of three‑day waiting period

 

3.28        Administrative Costs Recovery Program

3.28.010 Established

3.28.020 Generally

3.28.030 Fee‑Established

3.28.040 Fee‑Collection

3.28.050 Deposit of funds

3.28.060 Additional regulations

 

3.29 Administrative Fees for the Initiation and Reinstatement of Real Property Tax I Plans

3.29.010 Established

3.29.020 Generally

3.29.030 Fee‑Established for initiation of real property tax installment plan

3.29.035 Annual review

3.29.040 Fee‑Established for reinstatement of real property tax installment plan

3.29.045 Annual review

3.29.050 Collection of fees

3.29.060 Deposit of funds

 

3.32 Criminal Justice Collection Fees

3.32.010 Installment fines

3.32.020 Restitution

3.32.030 Disposition of fees

 

3.36 Authority to Assess Probation Costs

3.36.010 Exercise of authority

3.36.020 Determination of reasonable cost

3.36.030 Fee for collection Installments

 

3.37 Booking and Processing Fees for Persons Arrested by Specified Agencies and Brought to the County Jail and Criminal Justice Administrative Fees for Other Persons Brought to the County Jail

3.37.010 Findings and declarations

3.37.020 Authority

3.37.030 Fees imposed

3.37.040 Definitions

3.40 Affidavit of Interest in Land Parcels‑‑Fees

3.35.010 Exercise of authority

3.35.020 Collection

3.35.030 Determination of reasonable cost

 

3.36 Authority to Assess Probation Costs

3.36.010 Exercise of authority

3.36.020 Determination of reasonable cost

3.36.030 Fee for collection in

 

3.37 Booking and Processing Fees for Persons Arrested by Specified Agencies and Brought to the County Jail and Criminal Justice Administrative Fees for Other Persons Brought to the County Jail
3.37.010 Findings and declarations
3.37.020 Authority
3.37.030 Fees imposed
3.37.040 Definitions
3.37.050 Fee structure
3.37.060 Annual adjustment of fee
3.37.070 Billing
3.37.080 Actions to collect
3.37.090 Judgment/probation
3.37.100 Waiver of fee
3.37.110 Effective date of chapter

 

3.40 Affidavit of Interest in Land Parcels‑‑Fees

3.40.010 Filing of affidavit of interest‑Limitations

3.40.020 Application and processing fees