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Title 3 — REVENUE AND FINANCE

Chapter 3.08 — SALES AND USE TAX

Half Moon Bay Municipal Code · 2026-07 edition · updated 2026-10-02 · Half Moon Bay

§ 3.08.010. Short title.

§ 3.08.020. Purpose.

§ 3.08.030. Operative date–Contract with state.

§ 3.08.040. Sales tax–Imposition.

§ 3.08.050. Place of sale.

§ 3.08.060. Sales tax–Adoption of provisions of state law.

§ 3.08.070. Sales tax–Limitation on adoption of state law.

§ 3.08.080. Permit not required.

§ 3.08.090. Sales tax–Exclusions and exemptions.

§ 3.08.100. Sales tax–Exclusions and exemptions.

§ 3.08.110. Use tax–Imposition.

§ 3.08.120. Use tax–Adoption of provisions of state law.

§ 3.08.130. Use tax–Limitation on adoption of state law.

§ 3.08.140. Use tax–Exclusions and exemptions.

§ 3.08.150. Use tax–Exclusions and exemptions.

§ 3.08.160. Amendments.

§ 3.08.170. Application of provisions relating to exclusions and exemptions.

§ 3.08.180. Enjoining collection forbidden.

§ 3.08.190. Suspension of existing regulations.

§ 3.08.200. Disposition of proceeds.

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