Title 3 — REVENUE AND FINANCE — Inyo County Municipal Code

REVENUE AND FINANCE

	Chapter 3.10	§ 3.16.160.	State code amendment
TIME LIMITS FOR PRESENTATION OF			incorporation.
COUNTY WARRANTS		§ 3.16.165.	Alternating operability.
		§ 3.16.170.	Chapter inoperative—State
§ 3.10.010.	Generally.		code noncompliance.
		§ 3.16.180.	Chapter inoperative—City
	Chapter 3.12		tax rate increase.
CAPITAL OUTLAY FUND		§ 3.16.190.	Violation—Penalty.
§ 3.12.010. § 3.12.020.	Established. State statute authorization.	Chapter 3.20 TRANSIENT OCCUPANCY TAX
§ 3.12.030.	Administration.

§	312010	Established
§	... 3.12.020.	. State statute authorization.	Chapter 3.20 TRANSIENT OCCUPANCY TAX
§	3.12.030.	Administration.
			§ 3.20.010.	Short title.
		Chapter 3.16	§ 3.20.020.	Definitions.
	SALES AND USE TAX		§ 3.20.030.	Tax imposed.
§ § § § §	3.16.010. 3.16.020. 3.16.030. 3.16.040. 3.16.050.	Short title. Purpose. Operative date. Sales tax—Imposition. Sales tax—Place of sale consummation.	§ 3.20.040. § 3.20.050. § 3.20.060. § 3.20.070. § 3.20.080. § 3.20.090.	Exemptions. Operator's duties. Registration. Reporting and remitting. Penalties and interest. Failure to collect and report tax—Determination of tax
§ §	3.16.060. 3.16.070.	Sales tax—State statutes adopted. Sales tax—Name substitution.	§ 3.20.100. § 3.20.110.	by tax collector. Appeal. Records.
§ § §	3.16.080. 3.16.090. 3.16.095.	Sales tax—Seller's permit. Sales tax—Exclusions. Sales tax—Exclusions.	§ 3.20.120. § 3.20.130. § 3.20.140.	Refunds. Actions to collect. Violations—Misdemeanor.
§ §	3.16.096. 3.16.100.	Sales tax—Exclusions. Use tax—Imposition.	Chapter 3.24 REAL PROPERTY TRANSFER TAX
§	3.16.110.	Use tax—State statutes
		adopted.	§ 3.24.010.	Short title.
§	3.16.120.	Use tax—Term substitution.	§ 3.24.020.	Imposition.
§	3.16.130.	Use tax—Exemptions.	§ 3.24.030.	Payment liability.
§	3.16.135.	Use tax—Exemptions.	§ 3.24.040.	Exemptions—Debt
§	3.16.136.	Use tax—Exemptions.		instrument and deed in lieu
§	3.16.140.	Payment credit.		of foreclosure.
§	3.16.141.	Payment credit.	§ 3.24.050.	Exemptions—Governments
§	3.16.145.	Payment credit.		and political subdivisions.
§	3.16.150.	Collection injunction.	§ 3.24.060.	Exemptions—Conveyances.

INYO COUNTY CODE

§	3.24.070.	Exemptions—Securities and		Chapter 3.28
		Exchange Commission	TAX	RELIEF IN DISASTERS
		order.
§	3.24.080.	Exemptions—Partnership	§ 3.28.010.	Application for
		interest and method of		reassessment.
		holding title transfers.	§ 3.28.020.	Assessor appraisal.
§	3.24.090.	Exemptions—Allocation	§ 3.28.030.	Notification of
		between spouses.		reassessment—Appeals to
§	3.24.100.	Credit.		local assessment appeals
§	3.24.110.	Administration.		board.
§	3.24.120.	Deed, instrument	§ 3.28.040.	Discovery by assessor of
		recordation.		damage—Notification to
§	3.24.130.	Refund claims.		property owner.
§	3.24.140.	Provisions interpretation.	§ 3.28.050.	Determination of tax rate.
§	3.24.150.	Authority to require records.	§ 3.28.060.	Assessment for subsequent lien dates.
§ §	3.24.160. 3.24.170.	Violation—Misdemeanor. Violation—Unintentional—Nonliability. Chapter 3.32 TRANSACTIONS AND USE TAX
§	3.24.180.	Tax as a debt and recovery
		of costs.	§ 3.32.010.	Title and applications.
	INYO	Chapter 3.25 COUNTY ASSESSMENT	§ 3.32.020. § 3.32.030.	Operative date. Purpose.
		APPEALS BOARD	§ 3.32.040.	Contracts with state.
			§ 3.32.050.	Imposition of transactions
§	3.25.010.	Creation of assessment		tax—Rate.
		appeals board.	§ 3.32.060.	Place of sale.
§	3.25.020.	Board purpose and duties.	§ 3.32.070.	Imposition of use tax—Rate.
§	3.25.030.	Membership of board.	§ 3.32.080.	Incorporation of provisions
§	3.25.040.	Selection procedure.		of state law.
§	3.25.050.	Term of office.	§ 3.32.090.	Limitation on incorporation
§ § § §	3.25.060. 3.25.070. 3.25.080. 3.25.090.	Qualifications. Annual meeting—Time. Applicable process. Removal of assessment appeal board member.	§ 3.32.100. § 3.32.110. § 3.32.120.	of state law and collection of use taxes. Permits not required. Exclusions from tax rate. Amendments.
§ §	3.25.100. 3.25.110.	(Reserved) Clerk of the board—Powers	§ 3.32.130.	Enjoining collection forbidden.
		and duties.
§	3.25.120.	Compensation.	Chapter 3.36 TRANSACTIONS AND USE TAX
			AUDITOR'S TRUST ACCOUNTS
			§ 3.36.010.	Title.
			§ 3.36.020.	Purpose.
			§ 3.36.030.	Auditor's trust accounts.

REVENUE AND FINANCE

§ 3.36.040. Deposits to auditor's trust § 3.50.140. Constitutionality and and other accounts. legality.
§ 3.36.050. Disbursements from the § 3.50.150. Payment of tax does not auditor's trust account. authorize unlawful business. § 3.50.160. Administration.
Chapter 3.40 § 3.50.170. Severability.
TRANSACTIONS AND USE TAX § 3.50.180. Amendment, adjustment, or DISBURSEMENT repeal.
§ 3.40.010. Title. § 3.40.020. Purpose. § 3.40.030. Disbursement of proceeds.

Chapter 3.60 PLANNING DEPARTMENT SERVICE FEE AND COST SCHEDULE

Chapter 3.48 COUNTY JAIL BOOKING FEES

§ 3.48.010. Title. § 3.48.020. Authority. § 3.48.030. Purpose. § 3.48.040. Fee imposed. § 3.48.050. Fee amount. § 3.48.060. Fee collection. § 3.48.070. Multiagency arrests.