Chapter 10 — FINANCE AND TAXATION

Cross reference— Administration, ch. 2; powers and duties of city manager relative to finance, § 2-78 et seq.; office of internal audit, § 2-431 et seq.; fire protection fees on new development, § 11-2; flood control fees, § 12-71 et seq.; licenses, permits and business regulations, ch. 15; vehicle registration fees, § 17-456 et seq.; fee or dedication of land for park and recreation facilities, § 21-81 et seq.; police capital facilities fee on new or expanded development, § 22-4; financing of sewer facilities, § 23-456 et seq.; storm drainage acreage fees, § 26-256 et seq.

State Law reference— Financial powers of cities generally, Government Code §§ 37200 et seq., 43000—43904, 50665.1—50670.4, 53000—53921.

A fund is hereby created in the city treasury, to be known as a general fund, into which fund shall be deposited all funds for the general use of the city.

(Code 1968, § 2-57)

A special fund is hereby created in the city treasury, to be known as the traffic safety fund, into which fund shall be deposited all funds received by payment of fines for violation of the Motor Vehicle Code of the state.

(Code 1968, § 2-58)

Cross reference— Motor vehicles and traffic, ch. 17.

Editor's note— Ord. No. 1573, § 1, adopted March 11, 2008, repealed § 10-3 in its entirety, which pertained to the transfer of funds and appropriations, and derived from the Code of 1968, § 2-61.1, and Ord. No. 1026, § 1, adopted July 2, 1991.

Funds may be withdrawn from the funds established in this chapter only upon warrant drawn and approved in the normal manner and upon certification by the proper officer having supervision of the performance of such agreement as to the partial completion or final completion and acceptance of the work to be performed under any such agreement.

(Code 1968, § 2-62)

To comply with the provisions of Streets and Highways Code div. 1, ch. 1, art. 5 (§ 181 et seq.), there is hereby created in the city treasury a special fund to be known as the special gas tax street improvement fund.

(Code 1968, § 2-59)

Cross reference— Streets and sidewalks, ch. 25.

All moneys received by the city from the state under the provisions of the Streets and Highways Code for the acquisition of real property or interests therein, or for the construction, maintenance or improvement of streets or highways other than state highways, shall be paid into such fund.

(Code 1968, § 2-60)

All moneys in such fund shall be expended exclusively for the purposes authorized by and subject to all of the provisions of Streets and Highways Code div. 1, ch. 1, art. 5 (§ 181 et seq.).

(Code 1968, § 2-61)

The books, accounts and funds of the city finance department, city treasurer and all special agencies shall be audited by a registered and licensed public accountant at least once a year, and the cost and expense thereof shall be paid from the general fund, or special funds as prescribed by existing laws.

(Code 1968, § 2-63)

All checks and all warrants and vouchers therefor of the city, and all official checks of the officers of the city, which shall be in possession of the finance department thereof shall be preserved for a period of five years from the respective dates of such checks and warrants, and shall thereafter, between July 1 and 30, be destroyed by the finance department, unless otherwise ordered in specific instances by resolution of the city council.

(Code 1968, § 2-64)

The duties of assessing property and of collecting taxes, provided by law to be performed by the assessor and the tax collector of the city, shall be performed by the county assessor and the county tax collector in accordance with the provisions of Government Code §§ 51500—51519.

(Code 1968, § 29-1)

State Law reference— Transfer of city functions to county, Government Code §§ 51500—51521.

In the event of any dispute regarding the administration or application of this chapter, appeal may be made to the city council, and the city council shall thereupon settle such dispute.

(Code 1968, § 2-73)

Secs. 10-12—10-35. - Reserved.