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Title 3 — REVENUE AND FINANCE

Covina Municipal Code · 2026-07 edition · updated 2026-10-02 · Covina

REVENUE AND FINANCE

Chapter 3.02 Chapter 3.12 COST RECOVERY FOR SERVICES SALES AND USE TAX

§ 3.02.010. Generally. Article I
Uniform Local Sales and Use Tax
Chapter 3.04
CLAIMS AND DEMANDS AGAINST § 3.12.010. Short title.
CITY § 3.12.020. Rate.
§ 3.12.030. Operative date.
§ 3.04.010. State provisions and § 3.12.040. Purpose.
applicability of chapter. § 3.12.050. Contract with state.
§ 3.04.020. Presentation of claims –
Prerequisite for bringing
suit.		 § 3.12.060.
§ 3.12.070.		 Sales tax imposed.
Place of sale.
§
§
§		 3.04.030.
3.04.040.
3.04.050.		 Authority of city's risk
manager and city manager.
Contents of claim – Review
for sufficiency.
Time limitation for
presentation of claims.		 § 3.12.080.
§ 3.12.090.
§ 3.12.100.
§ 3.12.110.		 Use tax imposed.
Adoption of provisions of
state law.
Limitations on adoption of
state law.
Permit not required.
§
§		 3.04.060.
3.04.070.		 Time for action by city.
Application to file a late
claim.		 § 3.12.120.
§ 3.12.130.		 Exclusions from gross
receipts.
Exclusions and exemptions.
§
§
§		 3.04.080.
3.04.090.
3.04.100.		 Time barred claim.
Effective date of chapter.
No enjoining collection of
taxes, assessments, or fees/
payments required as
condition to filing suit.		 § 3.12.135.
§ 3.12.136.
§ 3.12.140.		 Application of provisions
relating to exclusions and
exemptions.
Credit for taxes due
redevelopment agency.
Amendments.
§ 3.12.145. Enjoining collection
Chapter 3.08 forbidden.
TRANSFER OF TAX FUNCTIONS TO § 3.12.150. Penalties.
COUNTY
Article II
§ 3.08.010. Generally. Covina Redevelopment Agency Sales and
Use Tax
§ 3.12.160. Title of article.
§ 3.12.170. Agency sales tax.
§ 3.12.180. Agency use tax.
§ 3.12.220. Contract with the State
Board of Equalization.
§ 3.12.230. Amendments to the Revenue Chapter 3.16
and Taxation Code. TRANSIENT OCCUPANCY TAX
§ 3.12.240. Consideration of the
California Constitution. § 3.16.010. Short title.
§ 3.16.020. Definitions.
Chapter 3.14 § 3.16.030. Imposition – Amount –
UTILITY USERS TAX Payment.
§ 3.16.040. Exemptions.
§ 3.14.010. Purpose. § 3.16.050. Collection – Payment by
§ 3.14.020. Definitions. operator prohibited.
§ 3.14.030. Telephone users tax. § 3.16.060. Registration certificate –
§ 3.14.040. Electricity users tax. Contents.
§ 3.14.050. Gas users tax. § 3.16.070. Returns and remittances.
§ 3.14.060. Collection of tax from § 3.16.080. Payment – Original
service users receiving direct delinquency – Penalty.
purchase of gas or § 3.16.090. Payment – Continued
electricity. delinquency – Penalty.
§ 3.14.070. Water users tax. § 3.16.100. Nonpayment due to fraud.
§ 3.14.080. Constitutional and statutory § 3.16.110. Nonpayment – Interest.
exemptions. § 3.16.120. Nonpayment – Penalties
§ 3.14.090. Substantial nexus/minimum merged with tax.
contacts. § 3.16.130. Amount determination –
§ 3.14.100. Duty to collect – Procedures. Collection action.
§ 3.14.110. Filing return and payment. § 3.16.140. Decision appeal.
§ 3.14.120. Collection of penalties. § 3.16.150. Operator – Records.
§ 3.14.130. Deficiency determination § 3.16.160. Refunds.
and assessment – Tax § 3.16.170. Collection – Action by city.
application errors. § 3.16.180. Violations – Penalty.
§ 3.14.140. Administrative remedy –
§ 3.14.150. Nonpaying service users.
Actions to collect.		 Chapter 3.18
TRANSACTIONS AND USE TAX
§ 3.14.160. Additional powers and
duties of tax administrator. § 3.18.010. Short title.
§ 3.14.170. Records. § 3.18.020. Operative date.
§ 3.14.180. Refunds. § 3.18.030. Purpose.
§ 3.14.190. Appeals. § 3.18.040. Contract with state.
§ 3.14.200. No injunction/writ of § 3.18.050. Transactions tax rate.
mandate. § 3.18.060. Place of sale.
§ 3.14.210. Remedies cumulative. § 3.18.070. Use tax rate.
§ 3.14.220. Notice of changes to chapter. § 3.18.080. Adoption of provisions of
§ 3.14.230. Penalties. state law.
§ 3.14.240. Future amendment to cited § 3.18.090. Limitations on adoption of
statute. state law and collection of
§ 3.14.250. Operative date. use taxes.
§ 3.14.260. Sunset of tax. § 3.18.100. Permit not required.

REVENUE AND FINANCE

§ 3.18.110. Exemptions and exclusions. § 3.20.090. Administration.
§ 3.18.120. Amendments. § 3.20.100. Refunds.
§ 3.18.130. Enjoining collection § 3.20.110. Operative date.
forbidden.
§
§
§		 3.18.110.
3.18.120.
3.18.130.		 Exemptions and exclusions.
Amendments.
Enjoining collection
forbidden.		 § 3.20.090.
§ 3.20.100.
§ 3.20.110.		 Administration.
Refunds.
Operative date.
Chapter 3.24
Chapter 3.20 STATE GAS TAX IMPROVEMENT
REAL PROPERTY TRANSFER TAX FUND
§ 3.20.010. Short title – Adoption § 3.24.010. Creation.
authority. § 3.24.020. Source of funds.
§ 3.20.020. Imposition – Rate. § 3.24.030. Use of moneys.
§ 3.20.030. Payment.
§ 3.20.040. Exemption – Debt Chapter 3.25
instrument. VEHICLE REGISTRATION FEE
§ 3.20.050. Exemption – Public FUNDING OF MOBILE SOURCE AIR
agencies. POLLUTION REDUCTION MEASURES
§ 3.20.060. Exemption – Reorganization
or adjustment conveyances. § 3.25.010. Intent and purposes.
§ 3.20.070. Exemption – Securities and § 3.25.020. Definitions.
Exchange Commission § 3.25.030. Administration of vehicle
order. registration fees.
§ 3.20.080. Exemption – Partnerships.

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