Title 3 — Pico Rivera Municipal Code

REVENUE AND FINANCE

Chapter 3.04 GENERAL FUND

§ 3.16.080. Auditing by director of finance.
§ 3.16.090. City council action. § 3.16.100. Approval, endorsement and payment.
§ 3.04.010. Created—Source of funds—Expenditures.
§ 3.16.110. Warrants and voucher checks.

Chapter 3.08 SPECIAL GAS TAX STREET IMPROVEMENT FUND

Chapter 3.20 PURCHASING

§ 3.08.010. Created—Name. § 3.08.020. Source of moneys. § 3.08.030. Expenditures.
§ 3.20.010. System
§ 3.08.030. Expenditures. adopted—Purpose—Statutory authority.
Chapter 3.10 § 3.20.020. Administration—Purchasing
AIR QUALITY authority. § 3.20.025. Vehicle purchasing
§ 3.10.010. Definitions. authority. § 3.10.020. Administration of fees and § 3.20.030. Exemptions from chapter trust fund. application. § 3.20.040. Purchasing officer powers
Chapter 3.12 and duties.
EQUIPMENT REPLACEMENT FUND § 3.20.045. Compliance with federal, state, and local grant
§ 3.12.010. Created—Name. requirements. § 3.12.020. Source of moneys—Basis of § 3.20.050. Estimates of requirements. rental rates. § 3.20.060. Requisition forms.
§ 3.12.030. Expenditure restrictions. § 3.20.070. Purchase orders. § 3.20.075. Change orders.
Chapter 3.16 § 3.20.080. Bid procedures required
CLAIMS AND WARRANTS when.
§ 3.20.090. Encumbrance of funds.
§ 3.16.010. Definitions. § 3.20.100. Open market procedure.
§ 3.16.020. City council—Statutory § 3.20.105. Personal and professional
powers. services excluded.
§ 3.16.030. Presentation of claims. § 3.20.110. Formal contract procedure.
§ 3.16.040. Sufficient money for § 3.20.120. Notices inviting bids.
payment. § 3.20.130. Bidder's security.
§ 3.16.050. Auditing of other claims. § 3.20.140. Bid opening procedure.
§ 3.16.060. Forms for claims. § 3.20.150. Rejection of bids.
§ 3.16.070. Approval procedure. § 3.20.160. Award of contracts.

PICO RIVERA CODE

§	3.20.170.	Tie bids.	§ 3.32.020.	Operative date.
§	3.20.180.	Performance bonds.	§ 3.32.030.	Purpose.
§	3.20.190.	Inspection and testing of	§ 3.32.040.	Contract with state.
		materials.	§ 3.32.050.	Transactions tax rate.
§	3.20.200.	Sale of surplus supplies and	§ 3.32.060.	Place of sale.
		equipment.	§ 3.32.070.	Use tax rate.
§	3.20.210.	City procurement and approval thresholds.	§ 3.32.080.	Adoption of provisions of state law.
§	3.20.215.	Procurement Policies and Procedures.	§ 3.32.090.	Limitations on adoption of state law and collection of
				use taxes.
		Chapter 3.24	§ 3.32.100.	Permit not required.
	TAX ASSESSMENT PROCEDURE		§ 3.32.110.	Exemptions and exclusions.
§	3.24.010.	Date when property assessed.	§ 3.32.120. § 3.32.130.	New revenue use restriction. Amendments to state law.
§	3.24.020.	Assessment performed by the county.	§ 3.32.140.	Enjoining collection forbidden.
			§ 3.32.150.	Severability.
	Chapter 3.28 SALES AND USE TAX		§ 3.32.160.	Effective date and submission to voters.
			§ 3.32.170.	Amendment and
§	3.28.010.	Short title.		termination.
§	3.28.020.	Purpose.	§ 3.32.180.	Declaration.
§	3.28.030.	Sales tax—Levied.	§ 3.32.190.	Accountability.
§	3.28.040.	Sales tax—Alternative
		exclusions and exceptions.		Chapter 3.36
§ §	3.28.050. 3.28.060.	Sales tax—Operability. Use tax—Levied.	UNIFORM	TRANSIENT OCCUPANCY TAX
§ § § §	3.28.070. 3.28.080. 3.28.090. 3.28.100.	Use tax—Alternative exclusive exemptions. Use tax—Operability. Amendments. City sales and use tax—Credit for taxes due to	§ 3.36.010. § 3.36.020. § 3.36.030. § 3.36.040. § 3.36.050.	Title for citation. Definitions. Imposed—Rate. Exemptions. Operator—Registration
		redevelopment agency.		requirements.
§ §	3.28.110. 3.28.120.	Contract for administration. Enjoining collection forbidden.	§ 3.36.060. § 3.36.070.	Operator—Collection duties. Reporting and remitting.
§	3.28.130.	Violation—Penalty.	§ 3.36.080.	Recordkeeping requirements.
	Chapter 3.32 TRANSACTIONS AND USE TAX		§ 3.36.090. § 3.36.100.	Refunds. Failure to collect and report.
			§ 3.36.110.	Late payment or
§	3.32.010.	Title.		fraud—Penalties.
			§ 3.36.120.	Actions to collect.

REVENUE AND FINANCE

§	3.36.130.	Appeal procedure.	§ 3.48.050.	Development, maintenance
§	3.36.140.	Violation—Misdemeanor—Penalty.		and use of list of qualified
				contractors.
		Chapter 3.40	§ 3.48.060.	Plans, specifications and
	REAL PROPERTY TRANSFER TAX			working details.
			§ 3.48.070.	Informal contract
§	3.40.010.	Title for citation—Statutory		projects—Identifying and
		authority.		inviting bids.
§	3.40.020.	Imposed—Amount.	§ 3.48.080.	Opening of bids and award
§	3.40.030.	Administration of tax.		of contract.
§	3.40.040.	Who must pay tax.	§ 3.48.090.	Rejection of informal bids.
§	3.40.050.	Exemptions—Certain	§ 3.48.100.	Formal bidding.
		conveyances and orders.	§ 3.48.110.	Procedure for emergencies.
§	3.40.060.	Exemptions—Instruments	§ 3.48.120.	Economic Opportunities
		to secure debts.		Program.
§	3.40.070.	Exemptions—Partnership
		interests.		Chapter 3.50
§	3.40.080.	Exemptions—Plans of	COMMUNICATION USERS' TAX
		reorganization.
§	3.40.090.	Exemptions—Public entities.	§ 3.50.010.	Short title.
§	3.40.100.	Refunds.	§ 3.50.020.	Definitions.
			§ 3.50.030.	Constitutional, statutory,
		Chapter 3.44		and other exemptions.
	BUILDING TAX FOR PARKS AND		§ 3.50.040.	Communication users' tax.
		RECREATION	§ 3.50.050.	Bundling taxable items with
				nontaxable items.
§	3.44.010.	Title for citation—Statutory	§ 3.50.060.	Substantial nexus/minimum
		authority.		contacts.
§	3.44.020.	Definitions.	§ 3.50.070.	Duty to collect—Procedures.
§	3.44.030.	Amount—Who must pay.	§ 3.50.080.	Collection
§	3.44.040.	Time for payment.		penalties—Service suppliers.
§	3.44.050.	Use of funds—Restrictions.	§ 3.50.090.	Actions to collect.
			§ 3.50.100.	Deficiency determination
		Chapter 3.48		and assessment—Tax
	ALTERNATIVE BIDDING			application errors.
	PROCEDURES FOR PUBLIC		§ 3.50.110.	Administrative
		PROJECTS		remedy—Nonpaying service
				users.
§	3.48.010.	Findings and purpose.	§ 3.50.120.	Additional powers and
§	3.48.020.	Definitions.		duties of the tax
§	3.48.030.	Responsibilities of		administrator.
		purchasing officer.	§ 3.50.130.	Records.
§	3.48.040.	Alternative bidding	§ 3.50.140.	Refunds.
		procedures.	§ 3.50.150.	Appeals.
			§ 3.50.160.	No injunction/writ of
				mandate.

PICO RIVERA CODE

§	3.50.170.	Notice of changes to	§ 3.52.140.	Deficiency determination
		ordinance.		and assessment—Tax
§	3.50.180.	Effect of state and federal		application errors.
		reference/authorization.	§ 3.52.150.	Administrative
§	3.50.190.	Independent audit of tax		remedy—Nonpaying service
		collection, exemption,		users.
		remittance and expenditure.	§ 3.52.160.	Actions to collect.
§	3.50.200.	Interaction with prior tax.	§ 3.52.170.	Additional powers and
				duties of the tax
		Chapter 3.52		administrator.
	UTILITY USERS TAX		§ 3.52.180.	Records.
			§ 3.52.190.	Refunds.
§	3.52.010.	Definitions.	§ 3.52.200.	Appeals.
§	3.52.020.	Telephone users tax.	§ 3.52.210.	No injunction/writ of
§	3.52.030.	Electricity users tax.		mandate.
§	3.52.040.	Gas users tax.	§ 3.52.220.	Remedies cumulative.
§	3.52.050.	Collection of tax from	§ 3.52.230.	Notice of changes to
		service users receiving direct		ordinance.
		purchase of gas or	§ 3.52.240.	Severability.
		electricity.	§ 3.52.250.	Penalties.
§	3.52.060.	Video users tax.	§ 3.52.260.	Future amendment or
§	3.52.070.	Effect of bundling		recodification of cited
		nontaxable with taxable		statute or regulation.
		items.	§ 3.52.270.	Annual review.
§	3.52.080.	Substantial nexus/minimum
		contacts.		Chapter 3.56
§	3.52.090.	Constitutional and statutory	CLAIMS AGAINST THE CITY
		exemptions.
§	3.52.100.	Duty to collect—Procedures.	§ 3.56.010.	Authority.
§	3.52.120.	Filing return and payment.	§ 3.56.020.	Claims required.
§	3.52.130.	Collection	§ 3.56.025.	Special claims procedure.
		penalties—Service suppliers or self-collectors.	§ 3.56.030. § 3.56.040.	Form of claim. Claim prerequisite to suit.
			§ 3.56.050.	Suit.

CHAPTER 3.04 GENERAL FUND