Title 3 — REVENUE AND FINANCE — Cloverdale Municipal Code

REVENUE AND FINANCE

Chapter 3.04 WARRANTS, CHECKS AND CONTRACTS

§ 3.04.010. Statutory authority. § 3.04.020. Officers authorized to sign—Procedure.
§ 3.04.030. Facsimile signatures authorized when.
§ 3.04.040. Documents requiring city seal.
§ 3.04.050. Bail trust fund documents. § 3.04.060. Public security signature requirements.

Chapter 3.08 PURCHASING

§ 3.08.150. Exceptions—Public projects. § 3.08.160. Prevailing wages.

Chapter 3.12 PUBLIC PROJECTS CONTRACTS

§ 3.12.010. Definitions. § 3.12.020. Intent—Compliance with state policies.
§ 3.12.030. List of qualified contractors. § 3.12.040. Informal bidding allowed when.
§ 3.12.050. Formal bidding required when.
§ 3.12.060. Projects costing more than seventy-five thousand dollars.

§	3.08.010.	Adoption of a purchasing system.	Chapter 3.16 TAX ASSESSMENT AND COLLECTI	Chapter 3.16 TAX ASSESSMENT AND COLLECTI
§	3.08.020.	Purchasing agent
		designated.	§ 3.16.010.	Definitions.
§	3.08.030.	Purchases by city	§ 3.16.020.	Transfer of duties.
§	3.08.040.	council—Competitive bidding. Purchases of less than fifty	§ 3.16.030. § 3.16.040.	Offices abolished. Filing.
		thousand
		dollars—Procedure.		Chapter 3.20
§	3.08.050.	Exceptions to competitive bidding requirements.	SPECIAL FUND FOR CAPITAL OUTLAYS
§ §	3.08.060. 3.08.070.	Local preference for discretionary purchases. Bid responsiveness.	§ 3.20.010. § 3.20.020.	Fund created. Tax levy limitations.
§ §	3.08.080. 3.08.090.	Bidder responsibility. Recycled products.	Chapter 3.24 SPECIAL GAS TAX STREET
§	3.08.100.	Purchase orders.	IMPROVEMENT FUND
§	3.08.110.	Availability of sufficient
		funds.	§ 3.24.010.	Fund created.
§	3.08.120.	Inspection and review.	§ 3.24.020.	Moneys designated.
§	3.08.130.	Surplus supplies and	§ 3.24.030.	Moneys regulated.
		equipment.
§	3.08.140.	Splitting orders prohibited.

Chapter 3.16
TAX ASSESSMENT AND COLLECTION § 3.16.010. Definitions. § 3.16.020. Transfer of duties. § 3.16.030. Offices abolished. § 3.16.040. Filing.

CLOVERDALE CODE

		Chapter 3.28	§ 3.36.080.	Statutory
	MAJOR	THOROUGHFARE FUND		provisions—Adopted.
			§ 3.36.090.	Statutory
		Chapter 3.30		provisions—Limitations.
		PEG FEES	§ 3.36.100.	Permit not required when.
§	3.30.010.	Public, educational and government channels.	§ 3.36.110. § 3.36.120.	Exclusions and exemptions. Amendments to statutory provisions.
	Chapter 3.32 DOCUMENTARY TRANSFER TAX		§ 3.36.130. § 3.36.140.	Operative date. Enjoining collection prohibited.
§	3.32.010.	Short title—Statutory	§ 3.36.150.	Violation—Penalty.
		authority.
§	3.32.020.	Administration of provisions.	Chapter 3.40 UTILITY USERS' TAX
§ §	3.32.030. 3.32.040.	Imposition—Rate. Party responsible for payment.	§ 3.40.010. § 3.40.020.	Short title. Definitions.
§	3.32.050.	Exemption—Instruments to secure debt.	§ 3.40.030.	Constitutional, statutory, and other exemptions.
§	3.32.060.	Exemptions—Federal	§ 3.40.040.	Senior citizen exemption.
		agencies.	§ 3.40.050.	Telecommunication users'
§	3.32.070.	Exemptions—Reorganization		tax.
		and adjustment.	§ 3.40.060.	Electricity users' tax.
§	3.32.080.	Exemptions—Securities and	§ 3.40.070.	Gas users' tax.
		Exchange Commission	§ 3.40.080.	Collection of tax from
		orders.		service users receiving direct
§	3.32.090.	Exemptions—Partnerships.		purchase of gas or
§	3.32.100.	Refund claims.		electricity.
§	3.32.110.	Operative date.	§ 3.40.090.	Video users' tax.
§	3.32.120.	Effective date.	§ 3.40.100.	Bundling taxable items.
§	3.32.130.	Copies filed.	§ 3.40.110.	Substantial nexus/minimum contact.
	Chapter 3.36 SALES AND USE TAX		§ 3.40.120. § 3.40.130.	Duty to collect procedures. Collection
				penalties—Service suppliers.
§	3.36.010.	Short title.	§ 3.40.140.	Actions to collect.
§	3.36.020.	Purpose of provisions.	§ 3.40.150.	Deficiency determination
§ §	3.36.030. 3.36.040.	Sales and use tax—Rate. Administration of tax—Contract with state.	§ 3.40.160.	and assessment—Tax application errors. Administrative
§	3.36.050.	Sales tax imposed.		remedy—Nonpaying service users.
§	3.36.060.	Place of sale designated.
§	3.36.070.	Use tax imposed.

REVENUE AND FINANCE

§	3.40.170.	Additional powers and	§ 3.44.120.	Failure to collect and
		duties of the tax		report—Remedies.
		administrator.	§ 3.44.130.	Appeal procedures.
§	3.40.180.	Records.	§ 3.44.140.	Refunds.
§	3.40.190.	Refunds.	§ 3.44.150.	Violation—Penalty.
§	3.40.200.	Appeals.
§	3.40.210.	No injunction/writ of		Chapter 3.46
		mandate.	CANNABIS BUSINESS TAX
§	3.40.220.	Notice of changes to
		ordinance.	§ 3.46.010.	Purpose of chapter.
§	3.40.230.	Effect of state and federal	§ 3.46.020.	Tax imposed.
		reference/authorization.	§ 3.46.030.	Definitions.
§	3.40.240.	No increase in tax	§ 3.46.040.	Other licenses, permits,
		percentage or change in		taxes, fees or charges.
		methodology without voter approval—Amendment or	§ 3.46.050.	Payment of tax does not authorize unlawful business.
§	3.40.250.	repeal. Independent audit of tax	§ 3.46.055.	Registration with tax administrator.
§	3.40.260.	collection, exemption, remittance, and expenditure. Remedies cumulative.	§ 3.46.060. § 3.46.070.	Payment—Location. Amount of business tax owed.
§ § §	3.40.270. 3.40.280. 3.40.290.	Implementation of tax. Termination of tax. Annual audit—Citizens' oversight.	§ 3.46.080. § 3.46.090.	Payment—Time limits. Payments and communications made by mail—Proof of timely
				submittal.
		Chapter 3.44	§ 3.46.100.	Payment—When taxes
	TRANSIENT OCCUPANCY TAX			deemed delinquent.
§ §	3.44.010. 3.44.020.	Short title. Definitions.	§ 3.46.110. § 3.46.120.	Notice not required by city. Payment—Penalty for delinquency.
§	3.44.030.	Tax imposed—Rate.	§ 3.46.130.	Waiver of penalties.
§	3.44.040.	Exemptions.	§ 3.46.140.	Refunds—Credits.
§ §	3.44.050. 3.44.060.	Registration with tax administrator. Collection by operator.	§ 3.46.150. § 3.46.160.	Refunds and procedures. Exemptions—Application—Issuance conditions.
§ §	3.44.070. 3.44.080.	Quarterly remittance required. Recordkeeping requirements.	§ 3.46.170. § 3.46.180.	Exemptions—General. Enforcement—Duties of tax administrator and police chief.
§	3.44.090.	Deposit and use of funds.	§ 3.46.190.	Rules and regulations.
§ §	3.44.100. 3.44.110.	Delinquent payments—Penalties. Tax deemed debt to city.	§ 3.46.200. § 3.46.210.	Apportionment. Audit and examination of records and equipment.
			§ 3.46.220.	Tax deemed debt to city.

CLOVERDALE CODE

§	3.46.230.	Lien—Recordation.	§ 3.48.020.	Claims for refund.
§	3.46.240.	Warrant for collection of	§ 3.48.030.	Savings provision.
		tax.
§	3.46.250.	Seizure and sale.		Chapter 3.50
§	3.46.260.	Successor's and assignee's	2024 TRANSACTIONS AND USE TAX
		responsibility.
§	3.46.270.	Deficiency determinations.	§ 3.50.010.	Title.
§	3.46.280.	Tax	§ 3.50.020.	Operative date.
		assessment—Authorized	§ 3.50.030.	Purpose.
		when—Nonpayment—Fraud.	§ 3.50.040.	Contract with state.
§	3.46.290.	Tax assessment—Notice	§ 3.50.050.	Transactions tax rate.
		requirements.	§ 3.50.060.	Place of sale.
§	3.46.300.	Tax assessment—Hearing—Application and determination. § 3.50.070. § 3.50.080.		Use tax rate. Adoption of provisions of state law.
§	3.46.310.	Conviction for chapter violation—Taxes not waived.	§ 3.50.090.	Limitations on adoption of state law and collections of use taxes.
§ § §	3.46.320. 3.46.330. 3.46.340.	Violation deemed misdemeanor—Penalty. Severability. Effect of state and federal reference/authorization.	§ 3.50.100. § 3.50.110. § 3.50.120. § 3.50.130.	Permit not required. Exemptions and exclusions. Amendments. Enjoining collection
§ §	3.46.350. 3.46.360.	Remedies cumulative. Amendment or repeal.	§ 3.50.140. § 3.50.150.	forbidden. Amendments by city council. Annual audit and report.
	Chapter 3.48 CLAIMS AGAINST THE CITY		§ 3.50.160. § 3.50.170.	Citizen oversight. Termination date.
§	3.48.010.	Claims for money or
		damages—Procedure.

Chapter 3.28 — MAJOR THOROUGHFARE FUND (Repealed by Ord. 680-2011)¶

Exceptions & meaning →