Chapter 3-3 — TAXES
Avalon Municipal Code · 2026-09 edition · updated 2026-10-01 · Avalon
§ 3-3.101. Taxes to be Collected Pursuant to Government Code Provisions. [§ 1, Ord. 24]¶
§ 3-3.102. Assessment and Collection Duties to be Performed by County. [§ 1, Ord. 24]¶
§ 3-3.201. Short Title. [§ 1, Ord. 575, eff. October 31, 1973, operative January 1, 1974]¶
§ 3-3.202. Rate. [§ 1, Ord. 575, eff. October 31, 1973, operative January 1, 1974; § 2,…¶
§ 3-3.203. Operative Date. [§ 1, Ord. 575, eff. October 31, 1973, operative January 1,…¶
§ 3-3.204. Purpose. [§ 1, Ord. 575, eff. October 31, 1973, operative January 1, 1974; §…¶
§ 3-3.205. Contract with State Board of Equalization. [§ 1, Ord. 575, eff. October 31,…¶
§ 3-3.206. Sales Taxes. [§ 1, Ord. 575, eff. October 31, 1973, operative January 1, 1974]¶
§ 3-3.207. Place of Sale. [§ 1, Ord. 575, eff. October 31, 1973, operative January 1,…¶
§ 3-3.208. Use Taxes. [§ 1, Ord. 575, eff. October 31, 1973, operative January 1, 1974]¶
§ 3-3.209. Adoption of State Law Provisions. [§ 1, Ord. 575, eff. October 31, 1973,…¶
§ 3-3.210. Limitations on Adoption of State Law Provisions. [§ 1, Ord. 575, eff.…¶
§ 3-3.211. Permits Not Required. [§ 1, Ord. 575, eff. October 31, 1973, operative…¶
§ 3-3.213. Amendments. [§ 1, 575, eff. October 31, 1973, operative January 1, 1974, as…¶
§ 3-3.214. Enjoining Collection Forbidden. [§ 1, 575, eff. October 31, 1973, operative…¶
§ 3-3.215. Penalties. [§ 1, 575, eff. October 31, 1973, operative January 1, 1974, as…¶
§ 3-3.216. Severability. [§ 1, 575, eff. October 31, 1973, operative January 1, 1974,…¶
§ 3-3.301. Definitions. [§ 1, Ord. 475; § 1, Ord. 902-94, eff. March 31, 1994; § 1,…¶
§ 3-3.302. Imposition of Tax. [§ 1, Ord. 475, § 1, Ord. 902-94, eff. March 31, 1994; §…¶
§ 3-3.303. Collection of Tax. [§ 3, Ord. 475; § 3, Ord. 902-94, eff. March 31, 1994]¶
§ 3-3.304. Reports. [§ 4, Ord. 475, as amended by § 1, Ord. 816, eff. December 4, 1987;…¶
§ 3-3.305. Interest and Penalties. [§ 5, Ord. 475, as amended by § 1, Ord. 816, eff.…¶
§ 3-3.306. Failure to Collect and Report Tax. [§ 6, Ord. 475]¶
§ 3-3.307. Records. [§ 7, Ord. 475]¶
§ 3-3.308. Cessation of Business. [§ 8, Ord. 475]¶
§ 3-3.309. Temporary Places of Amusement or Entertainment. [§ 10, Ord. 475]¶
§ 3-3.310. Exceptions to Provisions. [§ 9, Ord. 475; § 4, Ord. 902-94, eff. March 31,…¶
§ 3-3.311. Federal Tax. [§ 11, Ord. 475]¶
§ 3-3.312. Violations of Provisions. [§ 12, Ord. 475]¶
§ 3-3.313. Effective Date of Provisions. [§ 14, Ord. 475]¶
§ 3-3.401. Title of Provisions. [§ 1, Ord. 474]¶
§ 3-3.402. Definitions. [§ 2, Ord. 474; §§ 1-3, Ord. 891-93, eff. February 18, 1993]¶
§ 3-3.404. Exemptions from Provisions. [§ 4, Ord. 474]¶
§ 3-3.405. Operator's Duties. [§ 5, Ord. 474]¶
§ 3-3.406. Registration and Permit. [§ 6, Ord. 474; § 5, Ord. 891-93, eff. February 18,…¶
§ 3-3.407. Reporting and Remitting. [§ 7, Ord. 474; § 6, as amended by Ord. 891-93,…¶
§ 3-3.408. Penalties and Interest. [§ 8, Ord. 474; as amended by § 7, Ord. 891-93, eff.…¶
§ 3-3.409. Failure to Collect and Report Tax. [§ 9, Ord. 474]¶
§ 3-3.410. Determinations of Director of Finance: Appeals. [§ 10, Ord. 474]¶
§ 3-3.411. Records. [§ 11, Ord. 474]¶
§ 3-3.412. Refunds. [§ 12, Ord. 474]¶
§ 3-3.413. Tax a Debt to City: Suits for Recovery. [§ 13, Ord. 474]¶
§ 3-3.414. Violations of Provisions. [§ 14, Ord. 474]¶
§ 3-3.415. Revocation of Permit.4 [§ 8, Ord. 891-93, eff. February 18, 1993]¶
§ 3-3.416. Closure of Hotel Without Permit.5 [§ 9, Ord. 891-93, eff. February 18, 1993]¶
§ 3-3.417. Recording Certificate of Lien. [§ 10, Ord. 891-93, eff. February 18, 1993]¶
§ 3-3.418. Priority and Lien of Tax. [§ 10, Ord. 891-93, eff. February 18, 1993]¶
§ 3-3.419. Warrant for Collection of Tax. [§ 10, Ord. 891-93, eff. February 18, 1993]¶
§ 3-3.420. Seizure and Sale. [§ 10, Ord. 891-93, eff. February 18, 1993]¶
§ 3-3.421. Duties on Transfer of Business. [§ 10, Ord. 891-93, eff. February 18, 1993]¶
§ 3-3.423. Withhold Notice. [§ 10, Ord. 891-93, eff. February 18, 1993]¶
§ 3-3.424. Stacking Prohibited. [§ 1, Ord. 1026-04, eff. September 2, 2004]¶
§ 3-3.501. Title. [§ 1, Ord. 501, eff. December 7, 1967]¶
§ 3-3.502. Tax Imposed. [§ 1, Ord. 501, eff. December 7, 1967]¶
§ 3-3.503. Person Responsible for Payment. [§ 1, Ord. 501, eff. December 7, 1967]¶
§ 3-3.504. Debt Security Instruments Exempted. [§ 1, Ord. 501, eff. December 7, 1967]¶
§ 3-3.505. Governmental Agencies Exempted. [§ 1, Ord. 501, eff. December 7, 1967]¶
§ 3-3.506. Bankruptcies and Receiverships. [§ 1, Ord. 501, eff. December 7, 1967]¶
§ 3-3.507. Securities and Exchange Commission. [§ 1, Ord. 501, eff. December 7, 1967]¶
§ 3-3.508. Partnerships. [§ 1, Ord. 501, eff. December 7, 1967]¶
§ 3-3.509. Administration. [§ 1, Ord. 501, eff. December 7, 1967]¶
§ 3-3.510. Claims for Refunds. [§ 1, Ord. 501, eff. December 7, 1967]¶
§ 3-3.511. Operative Date. [§ 1, Ord. 501, eff. December 7, 1967]¶
§ 3-3.601. Tax Imposed. [§ 1, Ord. 879-32, eff. December 31, 1992]¶
§ 3-3.602. Purpose. [§ 1, Ord. 879-92, eff. December 31, 1992]¶
§ 3-3.603. Definitions. [§ 1, Ord. 879-92, eff. December 31, 1992]¶
§ 3-3.604. Exemptions. [§ 1, Ord. 879-92, eff. December 31, 1992]¶
§ 3-3.605. Electricity User Tax. [§ 1, Ord. 879-92, eff. December 31, 1992; as amended…¶
§ 3-3.606. Interest and Penalty. [§ 1, Ord. 879-92, eff. December 31, 1992]¶
§ 3-3.607. Debt. [§ 1, Ord. 879-92, eff. December 31, 1992]¶
§ 3-3.608. Duty to Collect — Procedures. [§ 1, Ord. 879-92, eff. December 31, 1992]¶
§ 3-3.609. Additional Powers and Duties of Tax Administrator. [§ 1, Ord. 879-92, eff.…¶
§ 3-3.610. Assessment — Administrative Remedy. [§ 1, Ord. 879-92, eff. December 31, 1992]¶
§ 3-3.611. Records. [§ 1, Ord. 879-92, eff. December 31, 1992]¶
§ 3-3.612. Refunds. [§ 1, Ord. 879-92, eff. December 31, 1992; as amended § 5, Ord.…¶
§ 3-3.613. Termination or Suspension of Utility User Tax. [§ 3, Ord. 879-92, eff.…¶
§ 3-3.614. Operative Date. [§ 4, Ord. 879-92, eff. December 31, 1992; as amended by §…¶
§ 3-3.701. Tax Imposed. [§ 2, Ord. 912-94, eff. December 15, 1994]¶
§ 3-3.702. Definitions. [§ 2, Ord. 912-94, eff. December 15, 1994]¶
§ 3-3.703. Purpose. [§ 2, Ord. 912-94, eff. December 15, 1994]¶
§ 3-3.704. New Construction Tax Rates. [§ 2, Ord. 912-94, eff. December 15, 1994]¶
§ 3-3.705. Exemptions. [§ 2, Ord. 912-94, eff. December 15, 1994]¶
§ 3-3.706. Duty to Collect — Procedures. [§ 2, Ord. 912-94, eff. December 15, 1994]¶
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