REVENUE AND FINANCE

Chapter 3.04 TRANSFER OF TAX ASSESSMENT AND COLLECTION DUTIES TO COUNTY

§ 3.12.070.	Amendments.
§ 3.12.080.	Enjoining collection forbidden.
§ 3.12.090.	Existing sales and use tax ordinances suspended.

§ 3.04.010.	Taxes to be collected pursuant to Government		ordinances suspended.
	Code provisions.		Chapter 3.14
§ 3.04.020.	Assessment and collection duties to be performed by	TRANS	ACTIONS AND USE TAX
	county.	§ 3.14.010.	Title.
		§ 3.14.020.	Operative date.
REAL PR	Chapter 3.08 OPERTY TRANSFER TAX	§ 3.14.030.	Purpose.
		§ 3.14.040.	Contract with state.
§ 3.08.010.	Title.	§ 3.14.050.	Transactions tax rate.
§ 3.08.020.	Tax imposed.	§ 3.14.060.	Place of sale.
§ 3.08.030.	Payment requirement.	§ 3.14.070.	Use tax rate.
§ 3.08.040.	Debt security instruments exempted.	§ 3.14.080.	Adoption of the provisions of state law.
§ 3.08.050.	Governmental agencies exempted.	§ 3.14.090.	Limitations on adoption of state law and collection of
§ 3.08.060.	Bankruptcies, receiverships and reorganizations	§ 3.14.100.	use tax. Permit not required.
	exempted.	§ 3.14.110.	Exemptions and exclusions.
§ 3.08.070.	Securities and Exchange	§ 3.14.120.	Amendments to state law.
	Commission orders exempted.	§ 3.14.130.	Enjoining collection forbidden.
§ 3.08.080.	Partnerships exempted.	§ 3.14.140.	Use of proceeds.
§ 3.08.090.	Administration.	§ 3.14.150.	Annual audit.
§ 3.08.100.	Refunds.	§ 3.14.160.	Severability.
		§ 3.14.170.	Effective date.
	Chapter 3.12	§ 3.14.180.	Termination date.

SALES AND USE TAX

Chapter 3.16
§ 3.12.010. Short title. TRANSIENT OCCUPANCY TAX § 3.12.020. Purpose. § 3.12.030. Operative date. § 3.16.010. Title. § 3.12.040. Sales tax. § 3.16.020. Definitions. § 3.12.050. Use tax. § 3.16.030. Occupant registration § 3.12.060. Application of provisions required. relating to exclusions and § 3.16.040. False registration exemptions. prohibited.

GARDENA CODE

§ 3.16.050.	Tax imposed.	§ 3.20.120.	Collection penalties –
§ 3.16.060.	Exemptions.		Service suppliers or self-
§ 3.16.070.	Operator's duties.		collectors.
§ 3.16.080.	Registration.	§ 3.20.130.	Deficiency determination d t T
§ 3.16.090.	Reporting and remitting.		an assessmen – ax alication errors
§ 3.16.095.	Cessation of business and duty of successors or assignees.	§ 3.20.140.	pp . Administrative remedy – Nonpaying service users.
§ 3.16.100.	Penalties and interest.	§ 3.20.150.	Actions to collect.
§ 3.16.110.	Failure to collect and report tax – Determination of tax by tax administrator.	§ 3.20.160.	Additional powers and duties of the tax administrator.
		§ 3.20.170.	Records.
§ 3.16.120.	Records.
§ 3.16.130.	Refunds.	§ 3.20.180.	Refunds.
§ 3.16.140.	Actions to collect.	§ 3.20.190.	Appeals.
§ 3.16.145.	No enjoining action –	§ 3.20.200.	No injunction/writ of mandate.
	Payment of assessed taxes required prior to legal	§ 3.20.210.	Remedies cumulative.
	action.	§ 3.20.220.	Notice of changes to
§ 316150	Violations of provisions		ordinance.
...	. Chapter 3.20	§ 3.20.230.	Future amendment to cited statute.
UT	ILITY USERS' TAX	§ 3.20.240.	Penalties.
		§ 3.20.250.	Operative date.
§ 3.20.010.	Definitions.	§ 3.20.260.	Temporary adjustments to
§ 3.20.020.	Constitutional exemptions.		amount to be collected.
§ 3.20.030.	Communication users' tax.
§ 3.20.040.	Electricity users' tax.		Chapter 3.24
§ 3.20.050.	Gas users' tax.	CLAIMS	AND DEMANDS AGAINST THE CITY
320060	Cllti f t f
§ ...	oecon o ax rom
	service users receiving direct purchase of gas or electricity.	§ 3.24.010. § 3.24.020.	Claims against the city. Delegation of claims
§ 3.20.070.	Water users' tax.		authority to city manager.
§ 320080	Effect of bundling	§ 3.24.030.	Approval procedures.
...	nontaxable with taxable items.	§ 3.24.040.	Payment following council order.
§ 3.20.090.	Substantial nexus/minimum contacts.	§ 3.24.050.	Examination by finance committee.
§ 3.20.100.	Senior citizen/supplemental Social Security exemptions.		Chapter 3.28
§ 3.20.110.	Duty to collect and remit –	CAP	ITAL OUTLAYS FUND
	Procedures
	.	§ 3.28.010.	Created.
		§ 3.28.020.	Authority to levy taxes within limitations.

REVENUE AND FINANCE

§ 3.28.030.	Disbursements.		Chapter 3.46
§ 3.28.040.	Capital outlays defined.	2026 TRA	NSACTIONS AND USE TAX
	Chapter 3.32	§ 3.46.010.	Title and scope.
CRIMI	NAL ACTIVITIES FUND	§ 3.46.020.	Operative date.
		§ 3.46.030.	Purpose.
§ 3.32.010.	Created.	§ 3.46.040.	Contract with state.
§ 3.32.020.	Deposits and expenditures.	§ 3.46.050.	Imposition of 0.25% transactions tax.
	Chapter 3.36	§ 3.46.060.	Place of sale.
SPEC	IAL GAS TAX STREET	§ 3.46.070.	Imposition of 0.25% use tax.
IM	PROVEMENT FUND	§ 3.46.080.	Adoption of provisions of
			state law.
§ 3.36.010.	Created.	§ 3.46.090.	Limitations on adoption of
§ 3.36.020.	Deposits in fund.		state law and collection of
§ 3.36.030.	Use of fund.		use taxes.
		§ 3.46.100.	Permit not required.
WORKER	Chapter 3.40 'S COMPENSATION SELF-	§ 3.46.110. § 3.46.120.	Exemptions and exclusions. Amendments.
I	NSURANCE FUND	§ 3.46.130.	Enjoining collection
§ 3.40.010. 340020	Purpose. Ci	§ 3.46.140.	forbidden. Use of tax proceeds.
§ ...	reaton.	346150	Al dit
340030	Dit t th fd	§ ...	nnua au.
§ ...	eposs o e un.	§ 346160	Severabilit
340040	Dibt f th	...	y.
§ ...	sursemens rom e fund.	§ 3.46.170.	Termination date.
§ 3.40.050.	Minimum funding level.
§ 3.40.060.	Audits.