Chapter 35 — TAXATION
San Gabriel Municipal Code · 2026-09 edition · updated 2026-09-30 · San Gabriel
Sections in this part
§ 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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