Chapter 34 — TAXATION
Grover Beach Municipal Code · 2026-07 edition · updated 2026-09-27 · Grover Beach
In this part
- § 34.001 SHORT TITLE.
- § 34.002 PURPOSE.
- § 34.003 OPERATIVE DATE, CONTRACT WITH STATE.
- § 34.004 SALES TAX.
- § 34.005 USE TAX.
- § 34.006 AMENDMENTS.
- § 34.007 ENJOINING COLLECTION FORBIDDEN.
- § 34.020 DEFINITIONS.
- § 34.021 NATURE OF CERTIFICATE.
- § 34.022 TAX CERTIFICATE PROCUREMENT; COMPLIANCE WITH REGULATIONS.
- § 34.023 TAX AS DEBT.
- § 34.024 ISSUANCE OF TAX CERTIFICATE.
- § 34.025 PAYMENT OF BUSINESS SQUARE FOOTAGE TAX.
- § 34.026 POSTING, EXHIBITION OF BUSINESS TAX CERTIFICATES.
- § 34.027 CERTIFICATE INSPECTORS.
- § 34.028 INFORMATION IN BUSINESS TAX CERTIFICATE APPLICATION.
- § 34.029 CONFIDENTIAL CHARACTER OF INFORMATION OBTAINED.
- § 34.030 INTEREST, PENALTIES.
- § 34.031 DEFICIENCY DETERMINATIONS.
- § 34.032 REDETERMINATIONS.
- § 34.033 RECORDS FOR DETERMINATION BY DEPARTMENT OF ADMINISTRATIVE SERVICES.
- § 34.034 REFUNDS.
- § 34.035 EXEMPTIONS.
- § 34.036 ESTABLISHMENT OF TAX.
- § 34.037 BUSINESS SQUARE FOOTAGE TAX.
- § 34.038 TAX BASED UPON FLAT RATE.
- § 34.039 ROOMING HOUSES.
- § 34.040 APARTMENTS, FLATS, COURTS.
- § 34.041 EVIDENCE OF DOING BUSINESS.
- § 34.042 REMEDIES.
- § 34.055 SHORT TITLE.
- § 34.056 DEFINITIONS.
- § 34.057 TAX IMPOSED.
- § 34.058 EXEMPTIONS.
- § 34.059 OPERATOR’S DUTIES.
- § 34.060 REGISTRATION.
- § 34.061 REPORTING, REMITTING.
- § 34.062 INTEREST, PENALTIES.
- § 34.063 FAILURE TO COLLECT, REPORT TAX.
- § 34.064 APPEAL.
- § 34.065 RECORDS.
- § 34.066 REFUNDS.
- § 34.067 ACTIONS TO COLLECT.
- § 34.080 SHORT TITLE.
- § 34.081 IMPOSITION.
- § 34.082 PAYMENT.
- § 34.083 APPLICATION.
- § 34.084 LIABLE.
- § 34.085 NON-APPLICATION.
- § 34.086 PARTNERSHIP.
- § 34.087 COUNTY RECORDER.
- § 34.088 REFUND.
- § 34.100 PURPOSE.
- § 34.101 DEFINITIONS.
- § 34.102 EXEMPTIONS.
- § 34.103 TELEPHONE USERS TAX.
- § 34.104 ELECTRICITY USERS TAX.
- § 34.105 GAS USERS TAX.
- § 34.106 SERVICE USERS; DIRECT PURCHASE OF GAS, ELECTRICITY.
- § 34.107 WATER USERS TAX.
- § 34.108 CABLE TELEVISION USERS TAX.
- § 34.109 REMITTANCE OF TAX.
- § 34.110 ACTIONS TO COLLECTION.
- § 34.111 DUTY TO COLLECT; PROCEDURES.
- § 34.112 POWERS, DUTIES; TAX ADMINISTRATOR.
- § 34.113 ASSESSMENT; SERVICE USER ADMINISTRATIVE REMEDY.
- § 34.114 RECORDS.
- § 34.115 REFUNDS.
- § 34.116 TERMINATION OF TAX.
- § 34.130 SHORT TITLE.
- § 34.131 PURPOSE.
- § 34.132 OPERATIVE DATE DEFINED.
- § 34.133 CONTRACT WITH STATE.
- § 34.134 TRANSACTION TAX RATE.
- § 34.135 PLACE OF SALE.
- § 34.136 USE TAX RATE.
- § 34.137 ADOPTION OF PROVISIONS OF STATE LAW.
- § 34.138 LIMITATIONS ON ADOPTION OF STATE LAW AND COLLECTION OF USE TAXES.
- § 34.139 PERMIT NOT REQUIRED.
- § 34.140 EXEMPTIONS, EXCLUSIONS.
- § 34.141 AMENDMENTS.
- § 34.142 ENJOINING COLLECTION FORBIDDEN.
- § 34.143 ANNUAL REPORT.
- § 34.144 PERIODIC REVIEW.
- § 34.155 PURPOSE.
- § 34.156 TAX IMPOSED.
- § 34.157 DEFINITIONS.
- § 34.158 OTHER LICENSES, PERMITS, TAXES, FEES, CHARGES.
- § 34.159 UNLAWFUL BUSINESSES.
- § 34.160 PAYMENTS.
- § 34.161 AMOUNT OF TAX OWED.
- § 34.162 NOTICE NOT REQUIRED.
- § 34.163 WAIVER OF PENALTIES.
- § 34.164 REFUNDS; PROCEDURE, CREDITS.
- § 34.165 EXEMPTIONS.
- § 34.166 ENFORCEMENT.
- § 34.167 RULES, REGULATIONS.
- § 34.168 APPORTIONMENT.
- § 34.169 AUDIT, EXAMINATION OF RECORDS, EQUIPMENT.
- § 34.170 TAX DEEMED DEBT TO CITY.
- § 34.171 DEFICIENCY DETERMINATIONS.
- § 34.172 TAX ASSESSMENT.
- § 34.173 TAX NOT WAIVED.
- § 34.174 EFFECT OF STATE, FEDERAL REFERENCE, AUTHORIZATION.
- § 34.175 REMEDIES.
- § 34.999 PENALTY.
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