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Chapter 82 — TAXATION

Article V — TRANSACTIONS AND USE TAX

San Fernando Municipal Code · 2026-09 edition · updated 2026-10-02 · San Fernando

Sec. 82-119. - Title.

Sec. 82-120. - Operative date.

Sec. 82-121. - Purpose.

Sec. 82-122. - Contract with state.

Sec. 82-123. - Transactions tax rate.

Sec. 82-124. - Place of sale.

Sec. 82-125. - Use tax rate.

Sec. 82-126. - Adoption of provisions of state law.

Sec. 82-127. - Limitations on adoption of state law and collection of use taxes.

Sec. 82-128. - Permit not required.

Sec. 82-129. - Exemptions and exclusions.

Sec. 82-130. - Amendments.

Sec. 82-131. - Enjoining collection forbidden.

Sec. 82-132. - Annual public reports.

Sec. 82-133. - Severability.

Sec. 82-134. - Effective date.

Sec. 82-135. - Termination of tax upon repeal by voters.

Sec. 82-136. - Declaration regarding use of tax revenues.

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