Title 3

Paramount Municipal Code · 2026-07 edition · updated 2026-09-27 · Paramount

REVENUE AND FINANCE

	Chapter 3.04		Chapter 3.12
CLAIMS,	DEMANDS, AND WARRANTS	PURCHASING OF SUPPLIES AND
			EQUIPMENT
§ 3.04.010.	"Warrant" or "check"
	defined.	§ 3.12.010.	Adoption of purchasing
§ 3.04.020.	Presentment by City		system.
	officers—Opposition to	§ 3.12.020.	Authority and
	allowance.		responsibility.
§ 3.04.030.	Invoices of the City.	§ 3.12.030.	Determination of purchasing
§ 3.04.040.	Presenting and filing		requirements and surplus.
	invoices.	§ 3.12.040.	Purchasing limitations.
§ 3.04.050.	Audit and approval of	§ 3.12.050.	Competitive informal
	invoices—Submission to		bidding procedures.
	City Council of register of	§ 3.12.060.	Competitive formal bidding
	audited invoices.		procedures.
§ 3.04.060.	Claims other than invoices	§ 3.12.070.	Exemption from bidding
	to be itemized.		upon determination of
§ 3.04.070.	Presenting and filing claims		Purchasing Officer or City
	other than invoices.		Council.
§ 3.04.080.	Filing and rejection of claim	§ 3.12.080.	Professional service
	prerequisite to suit.		contracts—Exempt from
§ 3.04.090.	Form for claims other than		bidding.
	invoices.	§ 3.12.090.	Prohibition against splitting
§ 3.04.100.	Method of approval of		contracts.
	claims other than invoices.	§ 3.12.100.	Prohibited activity.
§ 3.04.110.	Disposition of claims other
	than invoices.		Chapter 3.14
§ 3.04.120.	Approval and allowance of	PUBLIC WORKS PROJECTS
	claims other than invoices.
§ 3.04.130.	Sufficient money to be in	§ 3.14.010.	Adoption of the Uniform
	treasury prior to drawing		Public Construction Cost
	warrant, etc.		Accounting Act procedures
§ 3.04.140.	Audit by Director of		and bidding limits.
	Finance.	§ 3.14.020.	Contractor's list for
			informal bidding.
	Chapter 3.08	§ 3.14.030.	Notice inviting informal
	FUNDS		bids.
		§ 3.14.040.	Notice inviting formal bids.
§ 3.08.010.	Payroll revolving fund.	§ 3.14.050.	Award of contracts.
§ 3.08.020.	Special gas tax street	§ 3.14.060.	Other requirements
	improvement fund.		applicable to public works
			contracts.

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City of Paramount, CA

PARAMOUNT CODE

Chapter 3.16 SALES AND USE TAX

§	3.16.010.	Purpose of chapter.
§	3.16.020.	Operative date—Contract
		with State Board of
		Equalization.
§	3.16.030.	Adoption of amendments to
		State law.
§	3.16.040.	Applicability of provisions
		relating to exclusions and
		exemptions.
§	3.16.050.	Collection not to be
		enjoined.
§	3.16.060.	Sales tax generally.
§	3.16.070.	Use tax generally.

Chapter 3.20 DOCUMENTARY STAMP TAX

§	3.20.010.	Levied—Amount.
§	3.20.020.	Persons liable for payment
		of tax.
§	3.20.030.	Exemptions.
§	3.20.040.	Claims for refunds.
§	3.20.050.	County Recorder to
		administer chapter.

§	3.24.070.	Failure to collect and remit
		tax—Penalties.
§	3.24.080.	Determination of amount of
		tax due to be made by City
		Clerk.
§	3.24.090.	Appeals.
§	3.24.100.	Records to be kept for three
		years.
§	3.24.110.	Refunds.
§	3.24.120.	Taxes constitute debt to
		City—Collection by court
		action.
§	3.24.130.	Violations and prohibited
		actions.

		Chapter 3.28
	ASSESSMENT AND COLLECTION OF
		TAXES
§	3.28.010.	County authorities to assess
		property and collect tax.
§	3.28.020.	Mayor authorized to
		contract with County for
		assessment and collection.

Chapter 3.32 UTILITY USERS TAX

		Chapter 3.24
	TRANSIENT OCCUPANCY TAX
§	3.24.010.	Definitions.
§	3.24.020.	Tax imposed—Amount of
		tax—Payment of tax by
		transient.
§	3.24.030.	Exemptions from tax.
§	3.24.040.	Collection of tax by hotel
		operators—Receipt for
		payment.
§	3.24.050.	Registration of hotel
		operators—Issuance and
		contents of registration
		certificate.
§	3.24.060.	Filing of reports and
		remittance of collections.

§	3.32.010.	Purpose.
§	3.32.020.	Definitions.
§	3.32.030.	Constitutional and statutory
		exemptions.
§	3.32.040.	Telecommunication users
		tax.
§	3.32.050.	Electricity users tax.
§	3.32.060.	Gas users tax.
§	3.32.070.	Collection of tax from
		service users receiving direct
		purchase of gas or
		electricity.
§	3.32.080.	Effect of commingling
		taxable items with
		nontaxable items.
§	3.32.090.	Substantial nexus/minimum
		contacts.
§	3.32.100.	Duty to collect—Procedures.

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City of Paramount, CA

REVENUE AND FINANCE

§	3.32.110.	Collection	§ 3.36.020.	Operative date.
		penalties—Service suppliers	§ 3.36.030.	Purpose.
		or self-collectors.	§ 3.36.040.	Contract with State.
§ §	3.32.120. 3.32.130.	Deficiency determination and assessment—Tax application errors. Administrative remedy—Non-paying service users.	§ 3.36.050. § 3.36.060. § 3.36.070. § 3.36.080.	Transactions tax rate. Place of sale. Use tax rate. Adoption of provisions of State law.
§ §	3.32.140. 3.32.150.	Actions to collect. Additional powers and duties of the tax	§ 3.36.090.	Limitations on adoption of State law and collection of use taxes.
		administrator.	§ 3.36.100.	Permit not required.
§	3.32.160.	Records.	§ 3.36.110.	Exemptions and exclusions.
§	3.32.170.	Refunds/credits.	§ 3.36.120.	Amendments.
§ §	3.32.180. 3.32.190.	Appeals. No injunction/writ of mandate.	§ 3.36.130. § 3.36.140.	Enjoining collection forbidden. Audit and review.
§ §	3.32.200. 3.32.210.	Remedies cumulative. Notice of changes to ordinance.	Chapter 3.40 DEVELOPMENT IMPACT FEES PROGRAM
§	3.32.220.	Future amendment to cited
§	3.32.230.	statute. Penalties.	§ 3.40.010.	Development Impact Fees Program fees imposed —
§	3.32.240.	Annual rate review and		Calculation, adoption, and
		independent audit of tax		adjustments of fees by
		collection, exemption,		implementing resolutions —
		remittance and expenditure.		Automatic annual
§	3.32.250.	No increase in tax		adjustments.
		percentage or change in	§ 3.40.020.	Obligation to pay fees.
§	3.32.260.	methodology without voter approval—Amendment or repeal. Maximum tax.	§ 3.40.030. § 3.40.040. § 3.40.050. § 3.40.060.	Amount of payment. Timing of payment. Exemptions and exceptions. Modifications of fee
		Chapter 3.36		payment obligations.

TRANSACTIONS AND USE TAX

§ 3.36.010. Title and applicable territory.

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City of Paramount, CA

REVENUE AND FINANCE

§ 3.04.010

§ 3.04.070

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