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Title 3 — REVENUE AND FINANCE›Division 3 — SALES AND USE TAX

Division 3 — SALES AND USE TAX

Laguna Niguel Municipal Code · 2026-09 edition · updated 2026-10-02 · Laguna Niguel

Sec. 3-3-1. - Short title.

Sec. 3-3-2. - Rate.

Sec. 3-3-3. - Operative date.

Sec. 3-3-4. - Purpose of division.

Sec. 3-3-5. - Contract with state.

Sec. 3-3-6. - Sales tax imposed.

Sec. 3-3-7. - Place of sale.

Sec. 3-3-8. - Use tax imposed.

Sec. 3-3-9. - Adoption of state law—Generally.

Sec. 3-3-10. - Same—Limitations on adoption.

Sec. 3-3-11. - Seller's permit.

Sec. 3-3-12. - Exclusions and exemptions.

Sec. 3-3-13. - Amendments to state law.

Sec. 3-3-14. - Enjoining collection.

Sec. 3-3-15. - Penalty for violation of division.

Sec. 3-3-16. - Severability.

Sec. 3-3-17. - Effective date of division.

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