3.22 — REDEVELOPMENT PROJECT SALES AND USE TAXES
Palmdale Municipal Code · 2026-07 edition · updated 2026-09-27 · Palmdale
§ 3.22.010. Title of the article.¶
This article shall be known as the "Community Redevelopment Agency of the City of Palmdale Sales and Use Tax Ordinance" (the "ordinance"). (Ord. CRA-1 § 1, 1988)
§ 3.22.020. Agency sales tax.¶
(A) (1) For the privilege of selling tangible personal property at retail, a tax is hereby imposed by the Community Redevelopment Agency of the City of Palmdale (the "Agency") upon all retailers located within the area described more fully in Exhibit A attached to the ordinance codified in this article and by this reference incorporated herein (the "Redevelopment Project") at the rate of one percent of the gross receipts of the retailer from the sale of all tangible personal property sold at retail within the Redevelopment Project on and after the operative date of the ordinance codified in this article.
- (2) For the purposes of this article, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the State of California (the "State") sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization.
(B) (1) Except as hereinafter provided and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code of the State (the "Code"), all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Code, as amended and in force and effect on the date of adoption of the ordinance codified in this article, applicable to sales taxes, are hereby adopted and made a part of this section as though fully set forth herein.
(2) Wherever, and to the extent that, in Part 1 (commencing with Section 6001) of Division 2 of the Code the State is named or referred to as the taxing agency, the name "Community Redevelopment Agency of the City of Palmdale" shall be substituted therefor. Nothing in this subsection shall be deemed to require substitution of the name "Community Redevelopment Agency of the City of Palmdale" for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 of the Code nor in the definition of that phrase in Section 6203 of the Code.
(3) If a seller's permit has been issued to a retailer under Section 6067 of the Code, an additional seller's permit shall not be required by reason of this section.
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City of Palmdale, CA
PALMDALE CODE
§ 3.22.020
§ 3.22.030
(4) There shall be excluded from the gross receipts by which the tax due under this section is measured the amount of any sales or use tax imposed by the State upon a retailer or consumer.
(5) There shall be exempt from the tax due under this section the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the Redevelopment Project and the city in which the sale is made and directly and exclusively in use of such aircraft as common carriers of persons or property under the authority of the laws of the State, the United States, or any foreign government.
(Ord. CRA-1 § 2, 1988)
§ 3.22.030. Agency use tax.¶
(A) An excise tax is hereby imposed by the Agency on the storage, use or other consumption in the Redevelopment Project of tangible personal property purchased from any retailer on or after the operative date of the ordinance codified in this article for storage, use or other consumption in the Redevelopment Project at the rate of one percent of the sales price of the property. The sales price shall include delivery charges when such charges are subject to State sales or use tax, regardless of the place to which delivery is made.
(B) (1) Except as hereinafter provided and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Code, as amended and in force and effect on the date of adoption of the ordinance codified in this article, applicable to use taxes, are hereby adopted and made a part of this section as though fully set forth herein.
(2) Wherever, and to the extent that, in Part 1 (commencing with Section 6001) of Division 2 of the Code the State is named or referred to as the taxing agency, the name "Community Redevelopment Agency of the City of Palmdale" shall be substituted therefor. Nothing in this subsection shall be deemed to require substitution of the name "Community Redevelopment Agency of the City of Palmdale" for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 of the Code nor in the definition of that phrase in Section 6203 of the Code.
(3) There shall be excluded from the amount subject to tax under this section any sales or use tax imposed by the State upon a retailer or consumer.
(4) There shall be exempt from the tax due under this section:
(a) The storage, use, or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to sales tax under a sales and use tax ordinance enacted in accordance with Part 1 or 1.5 of Division 2 of the Code by any city and county, county, city or redevelopment agency in the State; and
(b) In addition to the exemptions provided in Sections 6366 and 6366.1 of the Code, the storage, use or other consumption of tangible personal property purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity
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City of Palmdale, CA
REVENUE AND FINANCE
§ 3.22.030
§ 3.22.050
issued pursuant to the laws of the State, the United States, or any foreign government.
- (Ord. CRA-1 § 3, 1988)
§ 3.22.040. Effective date – Operative date – Contract with the State Board of…¶
(A) The ordinance codified in this article shall be effective immediately upon its final passage by the Agency. The ordinance codified in this article shall be signed by the Chairman of the Agency and attested by the Secretary of the Agency.
(B) The ordinance codified in this article shall become operative on the first day of the first "calendar quarter" (as defined in Section 7202.6(b) of the Code) commencing more than 180 days after the adoption of the ordinance codified in this article.
(C) Prior to the operative date of the ordinance codified in this article, the City Council, by an ordinance, shall have added a provision to the existing City Sales and Use Tax Law granting as a credit against the payment of tax owed under the City Sales and Use Tax Law the amount of sales and use tax paid, if any, to the Agency pursuant to this article.
(D) Prior to the operative date of the ordinance codified in this article, the Secretary of the Agency shall cause the Agency to contract with the State Board of Equalization to perform all functions incident to the administration and operation of this article; provided, however, that if the Agency shall not have contracted with the State Board of Equalization prior to 31 days before the operative date of the ordinance codified in this article, the ordinance shall not become operative until 31 days following the execution of such a contract by and between the Agency and the State Board of Equalization. Such contract, once executed, between the Agency and the State Board of Equalization, shall continue in effect so long as the County of Los Angeles and the City of Palmdale shall have operative sales and use tax ordinances enacted pursuant to Part 1.5 of Division 2 of the Code.
(Ord. CRA-1 § 4, 1988)
§ 3.22.050. Amendments to the Revenue and Taxation Code.¶
All amendments subsequent to the effective date of the enactment of Part 1 (commencing with Section 6001) of Division 2 of the Code relating to sales and use tax and not inconsistent with Part 1.5 of Division 2 of the Code shall automatically become a part of this article. (Ord. CRA-1 § 5, 1988)
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City of Palmdale, CA
REVENUE AND FINANCE
§ 3.22.060
§ 3.22.070
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- Article 0 — PREAMBLE
- Article 1 — MUNICIPAL AFFAIRS
- Article 2 — FORM OF GOVERNMENT
- Article 3 — FISCAL MATTERS
- Article 4 — REVENUE RETENTION
- Article 5 — LAND USE REGULATION
- Article 8 — AMENDMENT
- Article 9 — INTERPRETATION
- Title 1
- Title 2
- Chapter 2.40 — PALMDALE FEE RESOLUTION
- Chapter 2.27 — AVIATION AND AEROSPACE COMMISSION
- Chapter 2.48 — PALMDALE NEIGHBORHOOD PARTNERS
- Chapter 2.04 — CITY MANAGER[1 ]
- Chapter 2.06
- Chapter 2.08 — CITY COUNCIL
- Chapter 2.10 — CITY CLERK
- Chapter 2.12 — ASSESSOR AND TAX COLLECTOR
- Chapter 2.16 — BONDS
- Chapter 2.20 — REPEALED[2 ] (Repealed by Ord. 1102)
- Chapter 2.24 — COMMUNITY REDEVELOPMENT AGENCY[3 ]
- Chapter 2.25
- Chapter 2.26 — BUILDING REHABILITATION APPEALS BOARD
- Chapter 2.27 — AVIATION AND AEROSPACE COMMISSION
- Chapter 2.28 — CIVIL DEFENSE AND DISASTERS
- Chapter 2.32 — PUBLIC LIBRARY
- Chapter 2.40 — PALMDALE FEE RESOLUTION
- Chapter 2.42 — CLAIMS AGAINST THE CITY FOR MONEY OR DAMAGES
- Chapter 2.44 — SENIOR CITIZENS ADVISORY COMMISSION
- Chapter 2.46 — PLANNING COMMISSION
- Chapter 2.48 — PALMDALE NEIGHBORHOOD PARTNERS
- Chapter 2.50 — HIRING PRACTICES (Repealed by Ord. 1465)
- Chapter 2.52 — PALMDALE AIRPORT
- Chapter 2.55 — PALMDALE HUMAN RIGHTS ADVISORY COMMITTEE
- Chapter 2.60 — ELECTRONIC SIGNATURES
- Title 3
- Chapter 3.40 — TRAFFIC IMPACT FEE REQUIREMENTS
- Chapter 3.02
- Chapter 3.04 — BUDGET ADOPTION PROCEDURES
- Chapter 3.05 — AUDIT COMMITTEE
- Chapter 3.10 — CITY OF PALMDALE ECONOMIC OPPORTUNITIES PROGRAM
- Chapter 3.12 — CLAIMS AGAINST THE CITY[2 ]
- Chapter 3.14
- Chapter 3.16 — REAL PROPERTY TRANSFER TAX
- Chapter 3.20 — SALES AND USE TAX
- Chapter 3.21 — TRANSACTIONS AND USE TAX
- Article II
- Article III
- Chapter 3.24 — TRANSIENT OCCUPANCY TAX
- Chapter 3.28 — PUBLICITY AND ADVERTISING FUND
- Chapter 3.32
- Chapter 3.33 — AIR QUALITY IMPROVEMENT TRUST FUND
- Chapter 3.34 — PARKLAND DEDICATION
- Chapter 3.36 — REDEVELOPMENT AGENCY FEE
- Chapter 3.38
- Chapter 3.40
- Chapter 3.42
- Chapter 3.43
- Chapter 3.44 — BUSINESS LICENSE TAX
- Chapter 3.45 — PUBLIC FACILITY DEVELOPMENT IMPACT FEE REQUIREM…
- Chapter 3.46
- Title 4
- Chapter 4.01 — MUNICIPAL ELECTION DATES
- Chapter 4.01 — MUNICIPAL ELECTION DATES
- Chapter 4.04 — FAIR CAMPAIGN PRACTICES
- Chapter 4.08 — ELECTION CAMPAIGNS VOLUNTARY EXPENDITURE CEILING
- Chapter 4.10 — ELECTORAL DISTRICT BOUNDARIES
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- Chapter 4.12 — FILLING CITY COUNCIL VACANCIES
- Title 5
- Article I — Business Permits Generally
- Article II
- Chapter 5.05 — CANNABIS
- Chapter 5.10 — SYNTHETIC DRUGS
- Chapter 5.12
- Chapter 5.28
- Chapter 5.44
- Chapter 5.48
- Article I
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- Title 8
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- Chapter 8.04
- Chapter 1 — ADMINISTRATIVE PROVISIONS
- Chapter 65 — SIGNS
- Chapter 66 — SPECIAL SAFETY PROVISIONS
- Chapter 67 — SECURITY PROVISIONS
- Chapter 98 — UNOCCUPIED BUILDINGS AND STRUCTURES
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- Chapter 8.36 — REGULATION OF PROPERTY MAINTENANCE
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- Chapter 8.41 — EMERGENCY KEY ACCESS SYSTEM
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- Title 9
- Chapter 9.12 — OFFENSES AGAINST PUBLIC DECENCY
- Chapter 9.18 — DISTURBING, EXCESSIVE, LOUD, OR OFFENSIVE NOISE
- Chapter 9.45 — TRESPASS ON PUBLIC PROPERTY
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- Chapter 9.10 — SEX OFFENDER RESIDENCY AND PRESENCE RESTRICTIONS
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- Article I — Places of Amusement or Entertainment
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- Chapter 9.40 — BURGLAR ALARM SYSTEMS
- Chapter 9.44 — TRESPASS ON PRIVATE PROPERTY
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- Chapter 9.50 — FILMING POLICY
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- Chapter 10.04 — VEHICLES AND TRAFFIC CODE[1 ]
- Chapter 15.101
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- Chapter 15.106
- Chapter 15.107
- Chapter 15.110
- Chapter 15.130
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- Chapter 10.09
- Title 12
- Article I — Undergrounding Districts
- Article II — New Construction
- Chapter 12.08 — HIGHWAY PERMITS
- Chapter 16.24
- Chapter 12.12 — PARADES[1 ]
- Chapter 12.16
- Chapter 12.20 — POLICY FOR DISPLAYING WRITTEN MATERIALS AT CIT…
- Chapter 12.24
- Chapter 12.28
- Chapter 12.30 — SHOPPING CARTS
- Chapter 12.32 — MAINTENANCE OF DRAINAGE FACILITIES
- Chapter 12.34 — COMMUNICATIONS AND UTILITIES
- Chapter 12.36
- Title 13
- Chapter 13.02 — DEFINITIONS AND GENERAL PROVISIONS
- Article II — General Provisions
- Chapter 13.05 — SEWER COLLECTION SERVICE CHARGES
- Article I
- Article II — Fees
- Article III — Design Standards
- Chapter 13.11 — INDUSTRIAL WASTE
- Article II — Fees and Deposits – Industrial Waste
- Article III — Discharge of Industrial Waste to Public Sewers
- Article IV — Other Methods of Disposal
- Article V
- Chapter 13.14 — SANITARY SEWER OVERFLOW PREVENTION PROVISIONS
- Title 14
- Chapter 14.04
- Chapter 14.05 — WATER EFFICIENT LANDSCAPE
- Title 15
- Chapter 15.30 — CALGREEN RECYCLING REQUIREMENTS
- Chapter 15.01
- Chapter 15.24
- Chapter 15.28 — FLOODPLAIN MANAGEMENT
- Chapter 15.30 — CALGREEN RECYCLING REQUIREMENTS
- Title 16
- Chapter 16.00 — GENERAL PROVISIONS
- Chapter 16.20 — RESPONSIBILITIES AND DESIGNATIONS
- Chapter 16.30 — REQUIRED MAPS
- Chapter 16.140 — CORRECTIONS AND AMENDMENTS OF MAPS
- Chapter 16.00 — GENERAL PROVISIONS
- Chapter 16.20 — RESPONSIBILITIES AND DESIGNATIONS
- Chapter 16.30 — REQUIRED MAPS
- Chapter 16.40 — GENERAL TENTATIVE MAP PROCEDURES
- Chapter 16.50
- Chapter 16.60
- Chapter 16.70 — FINAL AND PARCEL MAP PROCESSING
- Chapter 16.80
- Chapter 16.90 — COMMON INTEREST DEVELOPMENT CONVERSIONS
- Chapter 16.100 — VESTING TENTATIVE MAPS
- Chapter 16.110 — DEDICATIONS AND IMPROVEMENTS
- Chapter 16.130 — LOT MERGERS/UNMERGERS
- Chapter 16.140
- Chapter 16.150 — LOT LINE ADJUSTMENTS
- Chapter 16.160 — CERTIFICATE OF COMPLIANCE
- Chapter 16.165 — REIMBURSEMENT AGREEMENTS
- Chapter 16.170 — ENFORCEMENT
- Title 17
- Chapter 17.12 — INTERPRETATIONS
- Chapter 17.20 — GENERAL REVIEW PROCEDURES
- Division 2 — REVIEW PROCEDURES
- Division 3 — RESIDENTIAL ZONES
- Chapter 17.37 — SUPPLEMENTAL STANDARDS FOR SINGLE-FAMILY RESID…
- Chapter 17.38 — SUPPLEMENTAL STANDARDS FOR MULTIFAMILY RESIDEN…
- Chapter 17.48 — DEVELOPMENT REGULATIONS
- Division 5 — MIXED-USE ZONES
- Division 6 — INDUSTRIAL ZONES
- Division 7 — SPECIAL PURPOSE ZONES
- Division 8 — GENERAL DEVELOPMENT STANDARDS
- Chapter 17.82 — SETBACKS AND LOCATION OF BUILDINGS
- Chapter 17.83 — TRANSITION BETWEEN LAND USES AND ZONES
- Division 9 — SPECIAL REGULATIONS
- Division 10 — ENVIRONMENTAL MANAGEMENT
- Chapter 17.102 — SURFACE MINING AND RECLAMATION
- Chapter 17.10 — INTRODUCTORY PROVISIONS
- Chapter 17.11 — SCOPE
- Chapter 17.12 — INTERPRETATIONS
- Chapter 17.13 — DELEGATION OF AUTHORITY
- Chapter 17.14 — DESIGNATION OF ZONES AND DISTRICTS
- Chapter 17.15 — MAPS
- Chapter 17.16 — DEFINITIONS
- Chapter 17.17 — RULES OF MEASUREMENT
- Chapter 17.20 — GENERAL REVIEW PROCEDURES
- Chapter 17.21 — SITE PLAN REVIEW
- Chapter 17.22 — CONDITIONAL USE PERMITS
- Chapter 17.23 — VARIANCES AND MINOR EXCEPTIONS
- Chapter 17.24 — ZONING/LAND USE ADMINISTRATION
- Chapter 17.25 — AGREEMENTS
- Chapter 17.26 — ADMINISTRATIVE APPROVALS
- Chapter 17.27 — COMPREHENSIVE DEVELOPMENT PLANS
- Chapter 17.28 — NONCONFORMING USES, STRUCTURES AND PARCELS
- Chapter 17.30 — GENERAL PURPOSE AND INTENT
- Chapter 17.31 — RURAL SINGLE-FAMILY RESIDENTIAL ZONES
- Chapter 17.32 — SINGLE-FAMILY RESIDENTIAL ZONES
- Chapter 17.33 — RESIDENTIAL NEIGHBORHOOD ZONES
- Chapter 17.34 — MOBILE HOME (MH)
- Chapter 17.35 — LAND USE REGULATIONS
- Chapter 17.36 — DEVELOPMENT REGULATIONS
- Chapter 17.37 — SUPPLEMENTAL STANDARDS FOR SINGLE-FAMILY RESID…
- Chapter 17.38 — SUPPLEMENTAL STANDARDS FOR MULTIFAMILY RESIDEN…
- Chapter 17.39 — STANDARDS FOR TWO-UNIT DEVELOPMENTS AND URBAN …
- Chapter 17.40 — GENERAL PURPOSE AND INTENT
- Chapter 17.41 — NEIGHBORHOOD COMMERCIAL (NC)
- Chapter 17.42 — REGIONAL COMMERCIAL (RC)
- Chapter 17.43 — VISITOR COMMERCIAL (VC)
- Chapter 17.44 — MEDICAL FLEX (MEDFX)
- Chapter 17.45 — EDUCATIONAL FLEX (EDFX)
- Chapter 17.46 — OFFICE FLEX (OFX)
- Chapter 17.47 — LAND USE REGULATIONS
- Chapter 17.48 — DEVELOPMENT REGULATIONS
- Chapter 17.49 — SUPPLEMENTAL STANDARDS
- Chapter 17.50 — GENERAL PURPOSE AND INTENT
- Chapter 17.51 — MIXED-USE 1 (MU 1)
- Chapter 17.52 — MIXED-USE 2 (MU 2)
- Chapter 17.53 — MIXED-USE 3 (MU 3)
- Chapter 17.54 — LAND USE REGULATIONS
- Chapter 17.55 — DEVELOPMENT REGULATIONS
- Chapter 17.56 — SUPPLEMENTAL STANDARDS
- Chapter 17.60 — GENERAL PURPOSE AND INTENT
- Chapter 17.61 — LIGHT INDUSTRIAL (LI)
- Chapter 17.62 — HEAVY INDUSTRIAL (HI)
- Chapter 17.63 — AEROSPACE INDUSTRIAL (AI)
- Chapter 17.64 — MINERAL RESOURCE EXTRACTION (MRE)
- Chapter 17.65 — LAND USE REGULATIONS
- Chapter 17.66 — DEVELOPMENT REGULATIONS
- Chapter 17.67 — SUPPLEMENTAL STANDARDS
- Chapter 17.70 — GENERAL PURPOSE AND INTENT
- Chapter 17.71 — PUBLIC FACILITIES ZONES
- Chapter 17.72 — OPEN SPACE (OS)
- Chapter 17.73 — UTILITIES AND RIGHTS-OF-WAY (U-ROW)
- Chapter 17.74 — SPECIFIC PLAN (SP)
- Chapter 17.75 — LAND USE REGULATIONS
- Chapter 17.76 — DEVELOPMENT REGULATIONS
- Chapter 17.77 — SUPPLEMENTAL STANDARDS
- Chapter 17.80 — PURPOSE AND APPLICABILITY
- Chapter 17.81 — PARCEL REQUIREMENTS
- Chapter 17.82 — SETBACKS AND LOCATION OF BUILDINGS
- Chapter 17.83 — TRANSITION BETWEEN LAND USES AND ZONES
- Chapter 17.84 — PERFORMANCE STANDARDS
- Chapter 17.85 — UTILITIES AND SERVICES
- Chapter 17.86 — LANDSCAPING, LIGHTING, WALLS, AND FENCES
- Chapter 17.87 — OFF-STREET PARKING AND LOADING
- Chapter 17.88 — SIGNS
- Chapter 17.89 — ANIMAL KEEPING
- Chapter 17.90 — GENERAL PROVISIONS
- Chapter 17.91 — RESIDENTIAL USES
- Chapter 17.92 — COMMERCIAL USES
- Chapter 17.93 — INDUSTRIAL USES
- Chapter 17.94 — PUBLIC AND CIVIC FACILITIES
- Chapter 17.95 — COMMUNICATIONS AND UTILITIES
- Chapter 17.96 — HAZARDOUS MATERIALS FACILITIES
- Chapter 17.97 — RECYCLING FACILITIES
- Chapter 17.98 — OTHER USES
- Chapter 17.99 — RENEWABLE ENERGY
- Chapter 17.100 — HILLSIDE MANAGEMENT
- Chapter 17.101 — TRANSPORTATION DEMAND MANAGEMENT
- Chapter 17.102 — SURFACE MINING AND RECLAMATION
- Title 18
- Chapter 18.05
- Title OT
- § OT.10.010. Community Redevelopment Agency Ordinances
- § OT.10.020. Palmdale City Council Ordinances