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Title 4 — REVENUE AND FINANCE

Chapter 4.12 — SALES AND USE TAX

Imperial County Municipal Code · 2026-09 edition · updated 2026-10-02 · Imperial County

4.12.010 - Short title.

4.12.020 - Purposes.

4.12.030 - Scope of the sales tax—Retail sales.

4.12.040 - Adoption of portions of the Revenue and Taxation Code having to do with sales taxes.

4.12.050 - Seller's permit.

4.12.060 - Exclusions from the sales tax.

4.12.070 - Exclusions from the sales tax.

4.12.080 - Scope of the use tax.

4.12.090 - Adoption of portions of the Revenue and Taxation Code having to do with use taxes.

4.12.100 - Exemptions from the use tax.

4.12.110 - Exemptions from the use tax.

4.12.120 - Credits when place of business is located in a city.

4.12.130 - Credits when place of business is located in a city.

4.12.140 - No injunction or writ of mandate allowed.

4.12.150 - Amendments to the Revenue and Taxation Code.

4.12.160 - Cotangent operation of Sections 4.12.070, 4.12.110 and 4.12.130.

4.12.170 - City tax changes—Effect on the provisions of this chapter.

4.12.180 - Adoption of uniform sales and use taxes.

4.12.190 - Time extension.

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