Title 3 — REVENUE AND FINANCE

Chapter 3.04 § 3.12.050. Sales tax – Place of sale. SPECIAL FUNDS § 3.12.060. Sales tax – Code adopted. § 3.12.070. Sales tax – Substitutions. § 3.04.010. Recreation – Receipt of § 3.12.080. Sales tax – Permit not funds. required. § 3.04.020. Recreation – Deposits and § 3.12.090. Exclusions and exemptions warrants. from sales and use taxes. § 3.04.030. Gas tax street improvement § 3.12.100. Penalty for violation. – Creation. § 3.12.110. Use tax – Imposed. § 3.04.040. Gas tax street improvement § 3.12.120. Use tax – Code adopted. – Source of moneys. § 3.12.130. Use tax – Substitutions. § 3.04.050. Gas tax street improvement § 3.12.160. Amendments to code. – Expenditures.

Chapter 3.14 Chapter 3.08
FUNDING FOR POLICE AND FIRE REAL PROPERTY TRANSFER TAX
PROTECTION
§ 3.08.010. Short title – Authority.
§ 3.14.010. Title. § 3.08.020. Amount of imposition.
§ 3.14.020. Purpose. § 3.08.030. Payment.
§ 3.14.030. Operative date. § 3.08.040. Exemption – Generally.
§ 3.14.040. Contract with state. § 3.08.050. Exemption – Political
§ 3.14.050. Imposition of transaction subdivision.
tax. § 3.08.060. Exemption – Bankruptcy
§ 3.14.060. Presumption as to places of and receivership.
sale. § 3.08.070. Exemption – Public utility
§ 3.14.070. Imposition of use tax. holding company.
§ 3.14.080. Adoption of certain sections § 3.08.080. Exemption – Partnership.
of California Revenue and § 3.08.090. Administration.
Taxation Code by reference.
§ 3.08.100. Refund claims.
§ 3.14.090. Limitations on adoption of
§ 3.08.110. Exemption – Marital state law and collection of
property. use taxes.
§ 3.14.100. Permit not required.
Chapter 3.12 § 3.14.110. Exemptions and exclusions.
SALES AND USE TAX
§ 3.14.120. Amendments.
§ 3.14.130. Enjoining collection § 3.12.010. Short title.
prohibited. § 3.12.020. Purpose.
§ 3.12.030. Operative date – Contract
with state.
§ 3.12.040. Sales tax – Imposed.

Chapter 3.16 Chapter 3.25 TRANSIENT OCCUPANCY TAX FEE AND SERVICE CHARGE REVENUE/COST COMPARISON § 3.16.010. Definitions. SYSTEM § 3.16.020. County provisions adopted. § 3.25.010. Findings and intent. § 3.16.030. Penalty for violation. § 3.25.020. Costs reasonably borne – Defined. Chapter 3.18 UTILITY USER TAX § 3.25.030. Schedule of fees and service charges. § 3.18.010. Short title. § 3.25.040. Amendment of charges. § 3.18.020. Definitions. § 3.25.050. Collection of fees. § 3.18.030. Purpose. § 3.18.040. Exemptions. Chapter 3.28 CLAIMS PROCEDURE AND REFUNDS § 3.18.050. Telecommunication users OF TAXES AND CERTAIN FEES tax. § 3.18.060. Electricity users tax. § 3.28.010. Establishment of claims § 3.18.070. Gas users tax. procedure. § 3.18.080. Interest and penalty. § 3.28.020. Applicability of this chapter. § 3.18.090. Actions to collect. § 3.28.030. Refunds of utility user tax. § 3.18.100. Duty to collect – Procedures. § 3.28.040. Time for making a claim. § 3.18.110. Additional power and duties of tax administrator. Chapter 3.32 § 3.18.120. Assessment – Administrative PUBLIC SAFETY IMPACT FEE remedy. § 3.18.130. Records. § 3.32.010. Intent and purposes. § 3.18.140. Refund claims. § 3.32.020. Definitions. § 3.18.150. Audit of tax collection, § 3.32.030. Fees and application. remittance and expenditure. § 3.32.040. Fees schedule and computation of fee. Chapter 3.20 § 3.32.050. Imposition and timing of EMERGENCY RESPONSE – fees. RECOVERING OF COSTS § 3.32.060. Disposition and use of the fees. § 3.20.010. Incorporation by reference – § 3.32.070. Refunds. Government Code sections. § 3.32.080. Protest. § 3.20.015. Intent of city. § 3.32.100. Exemptions. § 3.20.020. Emergency response costs – Police department. Chapter 3.34 § 3.20.021. Emergency response costs – POLICE FACILITIES IMPACT FEE Fire department. § 3.20.030. Amendment of charges. § 3.34.010. Intent and purposes. § 3.20.040. Finance department – § 3.34.020. Definitions. Collector of fees. § 3.34.030. Fees and application.

§ 3.34.040. Fees schedule and § 3.36.060. Disposition and use of the
computation of fee. fees.
§ 3.34.050. Imposition and timing of § 3.36.070. Refunds, fee credits,
fees. reimbursements –
§ 3.34.060. Disposition and use of the Conditions and limitations.
fees. § 3.36.080. Protest.
§ 3.34.070. Refunds. § 3.36.100. Exemptions.
§ 3.34.080. Protest.
§ 3.34.100. Exemptions. Chapter 3.37
COMMUNITY FACILITIES DISTRICT
NO. 2018-1 (MAINTENANCE AND Chapter 3.36
SERVICES) PARKS AND RECREATION
FACILITIES IMPACT FEE
§ 3.37.010. Intent and purpose.
§ 3.36.010. Intent and purposes. § 3.37.020. Authorization to levy fees
and purpose. § 3.36.020. Definitions.
§ 3.37.030. Imposition and timing of § 3.36.030. Fees and application.
fees. § 3.36.040. Fees schedule and
§ 3.37.040. Exemptions. computation of fee.
§ 3.37.050. Collection and disposition of § 3.36.050. Imposition and timing of
fees. fees.
§ 3.37.060. Conditions and limitations.