Laguna Beach Municipal Code Ch. 3.08 Tax Collection

All city taxes shall be levied and collected under the provisions of an act of the legislature of the state of California, entitled: "An act to provide for the levy and collection of taxes by and for the use of municipal corporations and cities incorporated under the laws of the state of California, except municipal corporations of the first class, and to provide for the consolidation and abolition of certain municipal officers, and to provide that their duties may be performed by certain officers of the county, and fixing the compensation to be allowed for such county officers for the services so rendered to such municipal corporations," approved March 27, 1985, and amendments thereto, and the city council hereby elect to avail themselves of all of the provisions of said act, except the provisions of subdivision two thereof.

(Ord. 118 § 1; 1953 Code § 1511)

The expense of the said levy and collection of said taxes shall be paid as provided for in Section 6 of said act of the legislature of the state of California.

(Ord. 118 § 2; 1953 Code § 1512)

The city clerk shall file with the county auditor of the county of Orange, on or before the first Monday in the month of February of each and every year, a certified copy of this chapter.

(Ord. 118 § 3; 1953 Code § 1513)