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Title 3 — REVENUE AND FINANCE

Chapter 3.17 — TRANSACTIONS AND USE TAX

Big Bear Lake Municipal Code · 2026-09 edition · updated 2026-10-02 · Big Bear Lake

3.17.010 - Short title.

3.17.020 - Purpose.

3.17.030 - Operative date.

3.17.040 - Contract with state.

3.17.050 - Imposition of transactions tax.

3.17.060 - Presumption as to places of sale.

3.17.070 - Imposition of use tax.

3.17.080 - Adoption of certain sections of California Revenue and Taxation Code by reference.

3.17.090 - Limitations on adoption of state law and collection of use taxes.

3.17.100 - Permit not required.

3.17.110 - Exemptions and exclusions.

3.17.120 - Amendments.

3.17.130 - Enjoining collection prohibited.

3.17.140 - Citizens' oversight committee.

3.17.150 - Termination.

3.17.160 - Automatic early termination.

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