Title 3 — REVENUE AND FINANCE

Chapter 3.04 § 3.12.090. Payment Required for SALES AND USE TAX Occupancy.

§ 3.04.010. Short Title. § 3.12.110. Disposition of Proceeds –

§ 3.16.020. Definitions. § 3.04.090. Limitations on Adoption of State Law. § 3.16.030. Tax Imposed. § 3.04.100. Permit Not Required. § 3.16.040. Exemptions. § 3.04.110. Exclusions and Exemptions § 3.16.050. Operator’s Collection Measure of Tax. Duties. § 3.04.140. Amendments. § 3.16.060. Registration of Hotel. § 3.04.150. Enjoining Collection § 3.16.070. Reporting and Remitting. Forbidden. § 3.16.075. Duty of Successor of

Chapter 3.08 § 3.16.085. False and Fraudulent PROPERTY TAX Reports – Penalties.

§ 3.08.010. (Reserved) Appeal. § 3.08.030. Property Tax Duties § 3.16.100. Payment Required. Transferred to County. § 3.16.110. Records.

Chapter 3.12 Prohibited. PROPERTY DEVELOPMENT TAX § 3.16.120. Refunds.

§ 3.12.020. Definitions. § 3.16.140. Penalty for Violations. § 3.12.030. Imposition of Excise Tax. § 3.16.145. Notice.

Enforcement. § 3.20.010. Fund Established.

Commencing Construction.

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City of Newport Beach, CA NEWPORT BEACH CODE

Chapter 3.22 § 3.27.170. Provisions of This Chapter
REAL PROPERTY TRANSFER TAX Are Complete, Additional
and Alternative.
§ 3.22.010. Short Title – Adoption § 3.27.180. Judicial Validation
Authority. Proceedings.
§ 3.22.020. Tax Imposed. § 3.27.190. Amendment of Chapter.
§ 3.22.030. Persons Liable for Tax. § 3.27.200. Chapter Controlling.

Instruments. Chapter 3.28

Agencies. § 3.22.060. Exemption – Insolvency or § 3.28.005. Findings and Purpose. Bankruptcy. § 3.28.010. Definitions. § 3.22.070. Exemption – Orders of § 3.28.015. Visitor Services. Securities and Exchange § 3.28.020. Service Fee. Commission. § 3.28.025. Use of Service Fee. § 3.22.080. Exemption – Certain § 3.28.030. Operator’s Collection Partnership Transfers. Duties. § 3.22.085. Exemptions. § 3.28.035. Exemptions. § 3.22.090. Administration. § 3.28.040. Reporting and Remitting,

Chapter 3.27 § 3.28.050. Records. MUNICIPAL FACILITIES REVENUE § 3.28.055. Enforcement Procedures – BOND CODE Appeal. § 3.28.057. Payment Required. § 3.27.010. Title. § 3.28.060. Duty of Successor of § 3.27.020. Purpose. Operator.

§ 3.27.050. Authorization of Bonds. § 3.28.070. Refunds. § 3.27.060. Issuance of Bonds. § 3.28.075. Notice. § 3.27.070. Terms of Bonds. § 3.28.080. Fee Declared a Debt –

or Trust Agreement. § 3.28.085. Penalty for Violations.

§ 3.27.140. Bond Anticipation Notes. § 3.30.010. Findings. § 3.27.150. Grant Anticipation Notes. § 3.30.020. Intent. § 3.27.160. Liberal Construction. § 3.30.030. Definitions.

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City of Newport Beach, CA REVENUE AND FINANCE

Chapter 3.32 § 3.32.150. Application of Code –
SPECIAL IMPROVEMENT DISTRICT Authority to Create Special
FINANCING CODE Improvement Districts.

Article I Acquired by Public Entity Definitions Through Negotiated Transaction or by Gift or

Article II Assessment on Property General Provisions Acquired by Public Entity Through Eminent Domain.

– Authority Conferred by Proceedings to Create a Special Code – Applicability of Improvement District Laws. § 3.32.050. Actions or Determinations § 3.32.180. Institution of Proceeding – by Local Agency. Request – Petition – Fee. § 3.32.060. Establishment of Special § 3.32.190. Prohibition of LAFCO Improvement District to From Review, Approval or Finance Certain Additional Disapproval of Creation of Services. or Annexation or Detachment of Territory § 3.32.070. Additional Financing From a District. Powers of District – Purchase, Construction, § 3.32.200. Petition – Contents – Expansion, Improvement, Finding as to Requisite Rehabilitation, or Planning Number of Signers. and Design Work of Real or § 3.32.210. Resolution of Intention to Tangible Property. Establish District – Time for

Financing Powers. § 3.32.220. Resolution of Intention to

Money – Interest. Improvement District – Contents. § 3.32.120. Advances of Funds or Work In Kind – Acceptance by § 3.32.230. Reports and Estimate of City Council – Use – Costs by Responsible Repayment – Agreement – Officers – Remedial Action Conditions. Plan for Cleanup of Hazardous Substance – § 3.32.130. Liberal Construction of Inclusion in Record of Code – Error, Irregularity, Hearing. Neglect or Omission. § 3.32.240. Notice of Hearing. § 3.32.140. Failure to Receive Notice, Resolution, Order, or Other § 3.32.250. Notice of Hearing by Mail to Matter Not Affecting Registered Voters and Proceedings. Landowners Within Proposed District.

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City of Newport Beach, CA NEWPORT BEACH CODE

§ 3.32.260. Protests – Interested Persons § 3.32.400. Owners Not Required to
or Taxpayer. Present Sealed Proposals or

Proceedings to Create Perform Work – Contract District – Elimination of With Original Bidder. Special Tax or Types of Facilities or Services From Article IV Resolution of Formation. Extension of Authorized Facilities and

Time Limitation – Exception – Modification of Resolution § 3.32.410. Types of Facilities and of Intention – Determination Services Financed. to Abandon or Proceed With § 3.32.420. Buyers of Certain Establishment of District. Residential Property –

Formation Establishing Petition or Take Other District – Contents – Action Prohibited. Finding Concerning Validity § 3.32.430. Special Tax – Levy and and Conformity of Prior Apportionment – Cessation Proceedings. of Tax and Lien. § 3.32.300. Special Tax – Basis for § 3.32.440. Types of Facilities and Apportionment. Services Provided. § 3.32.310. Noncontiguous Areas – § 3.32.450. Resolution of Consideration Alteration of Boundaries. – Change in Types of

Appropriations Limit – Financed. Election on Proposition – § 3.32.460. Resolution of Consideration Adjustment. to Make Changes in

– Voter Qualifications – Taxes – Petition – Fee. Ballots. § 3.32.470. Petition to Make Specified

Ballot Materials. Facilities – Separate

§ 3.32.360. Special Tax Levy. § 3.32.480. Resolution of Consideration – Form. § 3.32.370. Recordation and Notice of Special Tax Lien – Site of § 3.32.490. Resolution of Intention to Record. Make Changes in Facilities, Services or Special Taxes – § 3.32.380. Application of California Notice of Hearing. Streets and Highways Code With Respect to Special § 3.32.500. Resolution of Intention to Taxes – Filings. Make Changes in Facilities, Services or Special Taxes – § 3.32.390. Special Tax Levy – Effect of Protests. Failure to Receive Approval by Two-Thirds of Voters. § 3.32.510. Written Protests Against Changes – Elimination From Resolution.

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City of Newport Beach, CA REVENUE AND FINANCE

Abandonment of Proceeding Procedures for Levying or Submission of Question to Qualified Electors – § 3.32.630. Ordinance – Tax Rate and Determination of Legal Apportionment – Exemption Effect of Proposed Levy or of Governmental Properties of Changes in Facilities and and Entities From Special Services – Notice of Tax – Use of Tax Proceeds – Changes. Tax Collection, Penalties,

Improvement District – Special Taxes. Findings – Dissolution of § 3.32.640. Preparation of Current Roll Liens. of Special Tax Levy Obligations – Designation of Article V Responsible Office – Annexation of Territory Estimation of Future Special Tax Levies – Liability for

Notice of Special Tax – § 3.32.550. Adoption of Resolution of Form. Intention. § 3.32.650. Actions or Proceedings to § 3.32.560. Resolution of Intention – Attack, Review, Set Aside, Contents. Void, or Annul Levy of

Required Number of Perfection of Appeal From Written Protests. Final Judgment. § 3.32.600. Continuance and Duration § 3.32.660. Sale or Lease of Lot, Parcel of Hearing – Abandonment or Unit of Subdivision – of Proceedings – Submission Notice of Special Tax – of Special Tax Question to Form – Termination of Electors – Annexation of Agreement – Violations and Territory – Effectiveness of Penalties. Ballots Contingent on § 3.32.670. Manner of Fixing and Passage of Other Ballot Collecting Charges. Measures. § 3.32.680. Use of Charges for

Full Legal Effect – Special Services. Tax Levy. § 3.32.690. Prepayment and Satisfaction

of Two-thirds of Voters – of Cancellation of Lien. Prohibition of Further Action. Article VII Bonds

Indebtedness.

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City of Newport Beach, CA NEWPORT BEACH CODE

§ 3.32.710. Inclusion of Certain Costs § 3.32.860. Judgment Decree – Contents
and Estimated Costs in – Amount – Attorney’s Fees
Proposed Bonded – Application of General
Indebtedness. Foreclosure Provisions.
§ 3.32.720. Notice of Hearing on § 3.32.870. Price of Property Sold.
Resolution. § 3.32.880. Computation Errors –

Persons. Penalty. § 3.32.750. Improvement Area – § 3.32.890. Signatures on Bonds or Resolution Designating – Coupons – Place Bonds Are Application of Proceedings. Payable. § 3.32.760. Resolution – Bonded § 3.32.900. Special Tax or Charge for Indebtedness. Outstanding Bonded Debt. § 3.32.770. Resolution to Incur Bonded § 3.32.910. Action to Determine Validity Indebtedness – Notice of of Bonds or Special Tax Election – Publication. Levy. § 3.32.780. Ballot Propositions. § 3.32.920. Sale of Bonds – Bids and Bidding. § 3.32.790. Separate Ballots. § 3.32.930. Variable Interest Rate. § 3.32.800. Revenue Anticipation Bonds – Votes Required for § 3.32.940. Force, Value and Use of Issuance. Bonds – Exemption From State Taxation. § 3.32.810. Resolution Relating to Form, Execution and § 3.32.950. Refunding Bonds – Issuance of Bonds. Resolution. § 3.32.820. Action to Foreclose Liens – § 3.32.960. Limitation on Issuance of Cumulative Remedy – Refunding Bonds – Resolution to Diligently Principal Amount of Pursue Foreclosure Action – Refunding Bonds. Collection of Delinquent § 3.32.970. Reduction of Bonded Charges. Indebtedness by Amount of

Current Tax Roll of Amount § 3.32.980. Refunding Bonds – Issuance Foreclosed – Responsibility Without Repetition of for Amounts Not Foreclosed Procedures Required for – Costs of Removing Sums Approval of Original Bond From Tax Roll. Issue. § 3.32.840. Dismissal of Action Before § 3.32.990. Refunding Bonds – Judgment in Foreclosure Resolution for Issuance. Action – Payment of § 3.32.1000. Refunding Bonds – Specified Amounts. Exchange or Sale. § 3.32.850. Complainant and Time for § 3.32.1010. Amount of Proceeds and Bringing Foreclosure Action Investments in Funding – Contents of Complaint. Fund.

Savings – Reduction of Tax Levy.

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City of Newport Beach, CA REVENUE AND FINANCE

Anticipation of Sale of Bonds – Issuance of § 3.34.010. Definitions. Negotiable Bond § 3.34.020. Tax Imposed. Anticipation Notes – § 3.34.025. Exemptions. Renewal of Notes. § 3.34.030. Liability for Tax.

Chapter 3.33 § 3.34.050. Collection of Tax by ASSESSMENT DISTRICT Operator – Receipt to ALTERNATIVE PROCEDURES Passenger – Rules for Collection.

Report – Determination by Conflicting Provisions. Revenue Manager.

§ 3.34.120. Violation by Operator a § 3.33.060. Method of Collection – Misdemeanor. Alternative Methods.

Secure Bonds. SERVICES

Attack Assessments – Time § 3.36.010. Findings. for Perfection of Appeal.

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City of Newport Beach, CA § 3.04.010 REVENUE AND FINANCE § 3.04.060