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Title III — ADMINISTRATION

Chapter 35 — TAXATION

San Gabriel Municipal Code · 2026-09 edition · updated 2026-09-30 · San Gabriel

§ 35.001 TAXES TO BE COLLECTED PURSUANT TO CALIFORNIA GOVERNMENT CODE PROVISIONS.

§ 35.002 ASSESSMENT AND COLLECTION DUTIES TO BE PERFORMED BY COUNTY.

§ 35.003 CLAIMS REQUIRED.

§ 35.004 FORM OF CLAIM.

§ 35.005 CLAIM PREREQUISITE TO SUIT.

§ 35.006 SUIT.

§ 35.015 TITLE.

§ 35.016 TAX IMPOSED.

§ 35.017 PERSON RESPONSIBLE FOR PAYMENT.

§ 35.018 EXEMPTIONS.

§ 35.019 DEBT SECURITY INSTRUMENTS EXEMPTED.

§ 35.020 GOVERNMENTAL AGENCIES EXEMPTED.

§ 35.021 BANKRUPTCIES, RECEIVERSHIPS, AND REORGANIZATIONS.

§ 35.022 SECURITIES AND EXCHANGE COMMISSION.

§ 35.023 PARTNERSHIPS.

§ 35.024 ADMINISTRATION.

§ 35.025 CLAIMS FOR REFUNDS.

§ 35.035 TITLE.

§ 35.036 PURPOSE.

§ 35.037 SALES TAX.

§ 35.038 USE TAX.

§ 35.039 AMENDMENTS.

§ 35.040 ENJOINING COLLECTION FORBIDDEN.

§ 35.041 EXISTING SALES AND USE TAX ORDINANCES SUSPENDED.

§ 35.055 TITLE.

§ 35.056 DEFINITIONS.

§ 35.057 TAX IMPOSED.

§ 35.058 EXEMPTIONS.

§ 35.059 OPERATOR'S DUTIES.

§ 35.060 REGISTRATION.

§ 35.061 REPORTING AND REMITTING.

§ 35.062 DELINQUENCY AND INTEREST.

§ 35.063 FAILURE TO COLLECT AND REPORT TAX; DETERMINATION OF TAX.

§ 35.064 APPEALS.

§ 35.065 RECORDS.

§ 35.066 REFUNDS.

§ 35.067 ACTIONS TO COLLECT.

§ 35.068 VIOLATIONS OF PROVISIONS.

§ 35.080 DEFINITIONS.

§ 35.081 COMMUNICATION USERS’ TAX.

§ 35.082 ELECTRICITY USERS TAX.

§ 35.083 GAS USERS TAX.

§ 35.084 WATER USERS TAX.

§ 35.085 SERVICE USERS RECEIVING DIRECT PURCHASE OF GAS OR ELECTRICITY.

§ 35.087 TEMPORARY REBATES FOR EXTRAORDINARY UTILITY COSTS.

§ 35.088 DELINQUENCY; INTEREST.

§ 35.089 ACTIONS TO COLLECT.

§ 35.090 DUTY TO COLLECT; PROCEDURE.

§ 35.091 DUTY TO REMIT; PROCEDURES.

§ 35.092 ADDITIONAL POWERS AND DUTIES OF TAX ADMINISTRATOR.

§ 35.093 ADMINISTRATIVE REMEDY; SERVICE USERS.

§ 35.094 ASSESSMENTS.

§ 35.095 RECORDS.

§ 35.096 REFUNDS.

§ 35.097 APPEALS.

§ 35.098 EXEMPTIONS.

§ 35.099 EXEMPTION FOR RESIDENTS.

§ 35.100 REMEDIES CUMULATIVE.

§ 35.101 NOTICE OF CHANGES TO ORDINANCE.

§ 35.102 TERMINATION OR SUSPENSION OF UTILITY USERS TAX.

§ 35.103 ANNUAL REVIEW.

§ 35.104 STATE PUBLIC UTILITIES COMMISSION JURISDICTION.

§ 35.105 CHANGES WITHOUT VOTER APPROVAL.

§ 35.106 EFFECT OF STATE AND FEDERAL REFERENCE/AUTHORIZATION.

§ 35.107 INTERACTION WITH PRIOR TAX.

§ 35.115 SHORT TITLE.

§ 35.116 OPERATIVE DATE.

§ 35.117 PURPOSE.

§ 35.118 CONTRACT WITH STATE.

§ 35.119 TRANSACTIONS TAX RATE.

§ 35.120 PLACE OF SALE.

§ 35.121 USE TAX RATE.

§ 35.122 ADOPTION OF PROVISIONS OF STATE LAW.

§ 35.123 LIMITATIONS ON ADOPTION OF STATE LAW AND COLLECTION OF USE TAXES.

§ 35.124 PERMIT NOT REQUIRED.

§ 35.125 EXEMPTIONS AND EXCLUSIONS.

§ 35.126 AMENDMENTS.

§ 35.127 ENJOINING COLLECTION FORBIDDEN.

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