Burbank Municipal Code § 2-4 Finance

Article 2. Assessment, Equalization, Levy and Collection of Taxes

2-4-201: Transfer of Assessment and Tax Collection Duties

2-4-202: Filing this Article with the County Auditor

2-4-203: Preparation of Budget by City Manager

2-4-204: Filing Description of Boundaries

2-4-205: Fixing Amount to be Raised by Taxation and Rate

2-4-206: Dollar Limit of Tax Rate

2-4-207: Failure to Fix Tax Rate; Effect

2-4-208: Authority to Levy Tax for Public Celebrations

Article 3. Sales Tax

2-4-301: Short Title

2-4-302: Adoption of State Sales Tax Provisions

2-4-303: Rules and Regulations

2-4-304: Local Regulations to Prevail

2-4-305: Enforcement

2-4-306: Necessity for Sales Permit; Application; Fee

2-4-307: Issuance and Display of Permit

2-4-308: Transferability of Permit

2-4-309: Fee for Replacing Lost or Destroyed Permit

2-4-310: Revocation of Permit

2-4-311: Renewal of Permit

2-4-312: Imposition and Rate of Tax

2-4-313: Seller to Collect From Consumer

2-4-314: Exempted Sales

2-4-315: Resales

2-4-316: Seller Cannot Advertise No Payment or Refund of Tax

2-4-317: Tax Levied in Same Manner as State Tax

2-4-318: Tax Payable to City Collector; Due Date

2-4-319: Schedules for Payment of Tax

2-4-320: Delinquency and Penalties for Nonpayment of Tax

2-4-321: Penalties for Fraud; Misdemeanor

2-4-322: Suit for Collection of Tax

2-4-323: Offsets

2-4-324: Refunds; Necessity for Filing Claim; Waiver

2-4-325: Suit Against City for Refund

2-4-326: Disposition of Proceeds

2-4-327: Divulging Information Forbidden; Exceptions

Article 4. Use Tax

2-4-401: Definition

2-4-402: Short Title

2-4-403: Imposition and Rate of Tax

2-4-404: Use Tax Levied In Same Manner as State Tax

2-4-405: Adoption of State Use Tax Law by Reference; Exceptions

2-4-406: Rules and Regulations

2-4-407: Interpretation

2-4-408: Duty to Collect Tax

2-4-409: Persons Liable to Tax

2-4-410: Collection of Tax by Retailer

2-4-411: Separate Display of Tax From List or Other Price

2-4-412: Personal Property to Which Tax Applies

2-4-413: Exemptions

2-4-414: Registration of Retailers

2-4-415: Due Date of Taxes

2-4-416: Returns

2-4-417: Credit for Franchise Tax Payments

2-4-418: Schedules for Payment of Tax

2-4-419: Suit for Tax

2-4-420: Resale Certificate

2-4-421: Disposition of Proceeds

2-4-422: Divulging of Information Forbidden

2-4-423: False and Fraudulent Returns

2-4-424: Failure to Make Return or Furnish Data

2-4-425: Penalty for Fraud

2-4-426: Delinquency and Penalties for Nonpayment of Tax

2-4-427: Offsets

2-4-428: Refunds; Necessity for Filing Claim; Waiver

2-4-429: Suit Against City for Refund

Article 5. Uniform Local Sales and Use Tax

2-4-501: Short Title

2-4-502: Operative Date

2-4-503: Purpose

2-4-504: Contract with State

2-4-505: Sales Tax

2-4-506: Place of Sale

2-4-507: Use Tax

2-4-508: Adoption of Provisions of State Law

2-4-509: Limitations on Adoption of State Law

2-4-510: Permit Not Required

2-4-511: Exclusions and Exemptions; Higher Assessment Ratio

2-4-512: Exclusions and Exemptions

2-4-513: Application of Provisions Relating to Exclusions and Exemptions

2-4-514: Amendments

2-4-515: Existing City Sales and Use Tax Ordinances Suspended

2-4-516: Disposition of Proceeds

2-4-517: Enjoining Collection Forbidden

2-4-518: Violation a Misdemeanor

Article 6. Transient Occupancy Tax

2-4-601: Title and Purpose

2-4-602: Definitions

2-4-603: Tax Imposed

2-4-604: Exemptions

2-4-605: Operator’s Duties

2-4-606: Registration

2-4-607: Registration Certificates

2-4-608: Reporting and Remitting

2-4-609: Security Deposit

2-4-610: Transfer of Business

2-4-611: Penalties and Interest; Audit Deficiency

2-4-612: Failure to Collect and Report Tax; Determination of Tax; Hearing

2-4-613: Records

2-4-614: Refunds

2-4-615: Actions to Collect

2-4-616: Failure to Register or File Reports

2-4-617: Additional Powers and Duties of the Tax Administrator

Article 7. Cigarette Tax

2-4-701: Title

2-4-702: Definitions

2-4-703: Tax Imposed

2-4-704: Tax Paid to Retailer

2-4-705: Retailer Remits Quarterly

2-4-706: Registration

2-4-707: Penalties and Interest

2-4-708: Failure to Collect and Report Tax; Determination of Tax

2-4-709: Records

2-4-710: Refunds

2-4-711: Actions to Collect

2-4-712: Failure to Register or File Reports, Etc.

2-4-713: Effective Date

2-4-714: Suspension of Tax

Article 8. Business Tax

2-4-801: Revenue Measure

2-4-802: Imposition of Business Taxes

2-4-803: Vending and Other Coin Operated Machines

2-4-804: Contractors

2-4-805: Laundry Services

2-4-806: Residential Rental Business

2-4-807: Commercial Rental Business

2-4-808: Exemptions from Business Taxes

2-4-809: Business Taxes in Addition to Other Fees and Taxes

2-4-810: Registration Required

2-4-811: Business Tax Registration Certificate

2-4-812: License Inspectors

2-4-813: Payment of Business Taxes

2-4-814: Delinquency Dates

2-4-815: Penalties

2-4-816: Credits and Refunds

2-4-817: Business Tax as Debt

2-4-818: Rules and Regulations

2-4-819: Employment Records

Article 9. Parking and Business Improvement Areas

Division 1. Parking and Business Improvement Area Law

Article 10. Documentary Stamp Tax

2-4-1001: Title and Authority

2-4-1002: Tax Imposed

2-4-1003: Payment

2-4-1004: Governmental Exemptions

2-4-1005: Mortgages Excluded

2-4-1006: Reorganization Plans Excluded

2-4-1007: Securities and Exchange Commission Orders Excluded

2-4-1008: Partnership Transfers Excluded

2-4-1009: Administration

2-4-1010: Refunds

2-4-1011: Operative Date

Article 11. Utility Users Tax

2-4-1101: Definitions

2-4-1102: Telecommunications Service Users’ Tax

2-4-1103: Electricity Users’ Tax

2-4-1104: Gas Users’ Tax

2-4-1105: Collection of Tax from Service Users Receiving Direct Purchase of Gas or Electricity

2-4-1106: Substantial Nexus/Bundling

2-4-1107: Constitutional and Statutory Exemptions

2-4-1108: Senior Citizen Exemption

2-4-1109: Disability Exemption

2-4-1110: Automatic Adjustment of Income Levels

2-4-1111: Duty to Collect; Procedures

2-4-1112: Filing Return and Payment

2-4-1113: Collection Penalties; Service Suppliers or Self-Collectors

2-4-1114: Deficiency Determination and Assessment; Tax Application Errors

2-4-1115: Administrative Remedy; Nonpaying Service Users

2-4-1116: Actions to Collect

2-4-1117: Additional Power and Duties of the Tax Administrator

2-4-1118: Records

2-4-1119: Refunds

2-4-1120: Appeals

2-4-1121: No Injunction/Writ of Mandate

2-4-1122: Remedies Cumulative

2-4-1123: Notice of Changes to this Article

2-4-1124: Severability

2-4-1125: Penalties

2-4-1126: Future Amendment or Recodification of Cited Statute or Regulation

Article 12. Revenue Bonds

2-4-1201: Power

2-4-1202: Procedure

2-4-1203: When Notes May Issue

Article 13. Short Term Borrowing

2-4-1301: Promissory Notes, Etc.

2-4-1302: Subordination and Repayment

Article 14. Library Fines, Fees and Deposits

2-4-1401: Schedule of Fines, Fees and Deposits

2-4-1402: Posting of Schedule

2-4-1403: Charges Constitute a Debt

Article 15. City Of Burbank Health Facility Revenue Bond Ordinance

Division 1. General Provisions and Definitions

2-4-1501: Short Title

2-4-1502: Declaration of Necessity

2-4-1503: Definitions

Division 2. Financing Health Facilities

2-4-1504: Loan for Health Facility

2-4-1505: Loan to Refund or Refinance Health Facility

2-4-1506: Sale or Lease of Health Facility by City

2-4-1507: Recovery of Costs and Expenses by City

2-4-1508: Insurance or Guarantee of Payment

2-4-1509: Fixing Rents, Fees, Rates, Etc.

2-4-1510: Deeds of Trust or Mortgages as Security

2-4-1511: Employment of Experts and Consultants

2-4-1512: Do All Things Necessary and Convenient

Division 3. Bonds

2-4-1513: Issue Limited Obligation Bonds

2-4-1514: Amount of Bonds

2-4-1515: Type, Form and Sale of Bonds

2-4-1516: Terms and Conditions of Bonds

2-4-1517: Pledge of Revenues

2-4-1518: Liability of Council and Officers

2-4-1519: Purchase of Bonds by City

2-4-1520: Compelling Performance

2-4-1521: Refunding Bonds; Use of Proceeds

2-4-1522: Independent Validity of Bonds

Division 4. Supplemental Provisions

2-4-1523: Liberal Construction

2-4-1524: Effect of Omission or Defect

2-4-1525: Authority

2-4-1526: Provisions of this Article are Complete, Alternative

2-4-1527: Inconsistencies with Other Statutes

2-4-1528: Partial Invalidity

Article 16. Industrial Development Authority

2-4-1601: Title

2-4-1602: Purpose

2-4-1603: Findings

2-4-1604: Organization

2-4-1605: Board of Directors

Article 17. Public Facilities Financing Authority

2-4-1701: Title

2-4-1702: Declaration of Public Uses and Purposes

2-4-1703: Municipal Affair

2-4-1704: Effect of Ordinance Upon Other Law

2-4-1705: Definitions

2-4-1706: Establishment

2-4-1707: Meetings; Vote Necessary to Act

2-4-1708: Governing Body of Authority; Bylaws

2-4-1709: Financial Statements

2-4-1710: Order for Dissolution

2-4-1711: Corporate Powers

2-4-1712: Acquisition and Disposal of Property; Facilities; Insurance

2-4-1713: Maintenance and Management

2-4-1714: Construction, Acquisition, Maintenance and Improvement of Public Facilities and Improvements

2-4-1715: Receipt and Expenditure of Funds

2-4-1716: Investments

2-4-1717: Borrowing

2-4-1718: Exercise of Powers

2-4-1719: Necessary or Convenient Acts

2-4-1720: Use of Services and Facilities of City

2-4-1721: Power to Borrow and Issue Bonds; Nature of Bonds

2-4-1722: Bond Recitals

2-4-1723: Types of Bonds; Sources of Payment

2-4-1724: Terms and Conditions

2-4-1725: Contract with Bond Owners

2-4-1726: Covenants and Agreements

2-4-1727: Provisions for Security and Marketability

2-4-1728: Issuance and Sale of Bonds

2-4-1729: Validating Proceedings

2-4-1730: Liberal Construction

2-4-1731: Partial Invalidity

Article 18. Recreational Facilities and Landscaping District Procedures

2-4-1801: Purpose and Intent

2-4-1802: Compliance with Article

2-4-1803: Necessary or Convenient Procedure Authorized

2-4-1804: Nonexclusiveness of Remedies

2-4-1805: Abandonment of Proceedings

2-4-1806: Effect Upon Other Law

2-4-1807: Applicability

2-4-1808: Construction

2-4-1809: Incorporation of the Landscaping and Lighting Act of 1972

2-4-1810: Alteration of District

2-4-1811: Landscaping and Lighting Act Definitions

2-4-1812: Installment and Collection of Improvements

2-4-1813: Manner of Collection of Assessments

2-4-1814: Limitation of Actions

2-4-1815: Changes in Formula

Article 19. Transient Parking Tax

2-4-1901: Title and Purpose

2-4-1902: Definitions

2-4-1903: Tax Imposed

2-4-1904: Transient Occupant to Pay Tax to the Operator

2-4-1905: Operator’s Duties

2-4-1906: Exemptions

2-4-1907: Registration

2-4-1908: Registration Certificates

2-4-1909: Reporting and Remitting

2-4-1910: Security Deposit

2-4-1911: Transfer of Business

2-4-1912: Penalties and Interest; Audit Deficiency

2-4-1913: Failure to Collect, Remit and/or Report Tax; Determination of Tax; Hearing

2-4-1914: Records

2-4-1915: Refunds

2-4-1916: Actions to Collect

2-4-1917: Failure to Register or File Reports

2-4-1918: Additional Powers and Duties of the Tax Administrator

Article 20. Special Tax Financing Improvement Code

Division 1. General Provisions

2-4-2001: Short Title

2-4-2002: Applicability

2-4-2003: Conflicting Provisions; Severability

2-4-2004: Actions or Determinations; Proceedings

2-4-2005: Establishment of a Community Facilities District; Financing Powers

2-4-2006: Other Financing Powers of a Community Facilities District

2-4-2007: Transfer of Funds; Use of Money; Interest

2-4-2008: Advances of Funds or Work In-Kind

2-4-2009: Liberal Construction of Article

2-4-2010: Failure to Receive Notice, Resolution, Order, Etc.

2-4-2011: Application; Municipal Officials; Powers and Duties

2-4-2012: Extension of Community Facilities District Boundaries

2-4-2013: Joint Community Facilities Agreement or Joint Exercise of Powers Agreement

2-4-2014: Definitions

2-4-2015: Special Tax; Property Acquired by Public Entity through Negotiated Transaction or by Gift or Devise; Voluntary Application of Special Tax

2-4-2016: Special Tax; Special Assessment on Property Acquired by Public Entity through Eminent Domain

2-4-2017: Lease or Possessory Interest by Exempt Person or Entity to Nonexempt Person or Entity; Lease Provisions; Collection

Division 2. Proceedings to Create a Community Facilities District

2-4-2018: Institution of Proceedings; Request; Petition; Fee

2-4-2019: Petition; Contents; Findings as to Requisite Number of Signers

2-4-2020: Resolution of Intention to Establish District; Time for Adoption

2-4-2021: Resolution of Intention to Establish District; Contents

2-4-2022: Reports and Contents; Part of Hearing Record

2-4-2023: Required Notice of Hearing

2-4-2024: Optional Notice of Hearing

2-4-2025: Protests; Interested Persons or Taxpayer

2-4-2026: Written Protest

2-4-2027: Hearing Decisions

2-4-2028: Resolution of Formation

2-4-2029: Special Tax; Basis for Apportionment

2-4-2030: Noncontiguous Areas; Alteration of Boundaries

2-4-2031: Boundaries of District; Inclusion of Lands Devoted to Agricultural, Timber or Livestock Uses

2-4-2032: Establishment or Changing Appropriations Limit; Election

2-4-2033: Special Tax Levy; Election; Voter Qualifications; Ballots

2-4-2034: Elections; Law Governing

2-4-2035: Ballot Materials

2-4-2036: Special Tax Levy; Effect of Voter Approval or Disapproval

2-4-2037: Application of Streets and Highway Code of California with Respect to Special Taxes; Filings

2-4-2038: Special Tax; Levy and Apportionment

Division 3. Changes in Authorized Facilities, Services and Special Taxes

2-4-2039: Types of Facilities and Services Provided

2-4-2040: Resolution of Consideration; Change in Facilities, Services and Taxes

2-4-2041: Resolution of Consideration; Content

2-4-2042: Notice of Hearing

2-4-2043: Protests; Elimination from Resolution; Continuation, Hearing

2-4-2044: Dissolution of Districts

Division 4. Annexation of Territory

2-4-2045: Authorization

2-4-2046: Adoption of Resolution of Intention

2-4-2047: Resolution of Intention; Contents

2-4-2048: Notice of Hearing

2-4-2049: Protests

2-4-2050: Abandonment of Proposal; Required Number of Written Protests

2-4-2051: Continuance and Duration of Hearing

2-4-2052: Addition of Territory with Full Legal Effect; Special Tax Levy

2-4-2053: Failure to Receive Approval; Prohibition of Further Action

Division 5. Procedures for Levying

2-4-2054: General Procedures

2-4-2055: Designation of Office for Special Tax Computation

2-4-2056: Special Tax Levy Amendments

2-4-2057: Disclosure of the Special Tax

2-4-2058: Manner of Fixing and Collecting Charges

2-4-2059: Use of Charges for Authorized Facilities and Services

2-4-2060: Notice of Cancellation of Special Tax

Division 6. Bonds

2-4-2061: Resolution to Incur Bonded Indebtedness

2-4-2062: Inclusion of Certain Costs and Estimated Costs in Proposed Bonded Indebtedness

2-4-2063: Notice of Hearing on Resolution

2-4-2064: Hearing

2-4-2065: Improvement Area

2-4-2066: Resolution; Bonded Indebtedness

2-4-2067: Resolution to Incur Bonded Indebtedness; Notice of Election; Publication

2-4-2068: Elections Pursuant to This Article; Laws and Rules Applicable

2-4-2069: Resolution Relating to Form, Execution and Issuance of Bonds

2-4-2070: Signatures on Bonds or Coupons; Place Bonds are Payable

2-4-2071: Sale of Bonds

2-4-2072: Force, Value and Use of Bonds; Exemption from State Taxation

2-4-2073: Action to Foreclose Liens

2-4-2074: Credits for Delinquent Taxes

2-4-2075: Delinquent Taxes, Procedures

2-4-2076: Foreclosures

2-4-2077: Judgments

2-4-2078: Errors

2-4-2079: Special Tax or Charge for Outstanding Bonded Debt

2-4-2080: Action to Determine Validity of Bonds or Special Tax Levy

2-4-2081: Refunding Bonds; Resolution

2-4-2082: Refunding Bonds; Resolution for Issuance

2-4-2083: Sale of Refunding Bonds

2-4-2084: Amount of Proceeds and Investments in Funding Fund

2-4-2085: Refunding Bonds; Use of Savings; Reduction of Tax Levy

2-4-2086: Callable Bonds

Article 21. Burbank Infrastructure and Community Services Protection Transactions and Use Tax

2-4-2101: Title

2-4-2102: Operative Date

2-4-2103: Purpose

2-4-2104: Contract with State

2-4-2105: Transactions Tax Rate

2-4-2106: Place of Sale

2-4-2107: Use Tax Rate

2-4-2108: Adoption of Provisions of State Law

2-4-2109: Limitations on Adoption of State Law and Collection of Use Taxes

2-4-2110: Permit Not Required

2-4-2111: Exemptions and Exclusions

2-4-2112: Amendments

2-4-2113: Enjoining Collection Forbidden

2-4-2114: Oversight

2-4-2115: Severability

2-4-2116: Effective Date