§ 3-3
San Juan Capistrano Municipal Code · 2026-07 edition · updated 2026-09-27 · San Juan Capistrano
§ 3-3.101. Policies.¶
§ 3-3.102. Revenue measure.¶
§ 3-3.103. Definitions.¶
§ 3-3.104. Taxes: Imposed: Rates.¶
§ 3-3.105. Taxes: Payment.¶
§ 3-3.106. Taxes: Refunds.¶
§ 3-3.107. Exceptions.¶
§ 3-3.108. Exemptions.¶
§ 3-3.109. Disposition of proceeds.¶
§ 3-3.201. Assessment and collection: Transfer to County.¶
§ 3-3.301. Title: Authority.¶
§ 3-3.302. Imposed: Rate.¶
§ 3-3.303. Payment.¶
§ 3-3.304. Exemptions: Debt security instruments.¶
§ 3-3.305. Exemptions: Governmental agencies.¶
§ 3-3.306. Exemptions: Bankruptcies, receiverships, and reorganizations.¶
§ 3-3.307. Exemptions: Securities and Exchange Commission orders.¶
§ 3-3.308. Exemptions: Partnerships.¶
§ 3-3.309. Administration.¶
§ 3-3.310. Refunds: Claims.¶
§ 3-3.311. Operative date.¶
§ 3-3.401. Title.¶
§ 3-3.402. Rate.¶
§ 3-3.403. Operative date.¶
§ 3-3.404. Purposes.¶
§ 3-3.405. Contract with the State Board of Equalization.¶
§ 3-3.406. Sales taxes imposed.¶
§ 3-3.407. Sales taxes: Place of sale defined.¶
§ 3-3.408. Use taxes imposed.¶
§ 3-3.409. Adoption of State law provisions.¶
§ 3-3.410. Adoption of State law provisions: Limitations.¶
§ 3-3.411. Sellers’ permits.¶
§ 3-3.412. Exclusions and exemptions.¶
§ 3-3.413. Exclusions and exemptions.¶
§ 3-3.414. Exclusions and exemptions: Operative dates.¶
§ 3-3.415. State law provisions: Amendments.¶
§ 3-3.416. Collection: Enjoining.¶
§ 3-3.417. Credit against taxes due and payable to Redevelopment Agency.¶
§ 3-3.501. Purpose.¶
§ 3-3.502. Definitions.¶
§ 3-3.503. Rates.¶
§ 3-3.504. Payment.¶
§ 3-3.505. Exemptions.¶
§ 3-3.506. Disposition of proceeds.¶
§ 3-3.507. Appeals.¶
§ 3-3.601. Definitions.¶
§ 3-3.602. Delegation of authority.¶
§ 3-3.603. Levy and collection of taxes.¶
§ 3-3.604. Duties of operators.¶
§ 3-3.605. Registration: Issuance of certificates.¶
§ 3-3.606. Reports: Remittance of collections.¶
§ 3-3.607. Penalties and interest for delinquencies.¶
§ 3-3.608. Determination of taxes by City upon failure of operators to collect and…¶
§ 3-3.609. Appeals.¶
§ 3-3.610. Records to be kept.¶
§ 3-3.611. Credits.¶
§ 3-3.612. Refunds.¶
§ 3-3.613. Use of funds.¶
§ 3-3.614. Collection by court action.¶
§ 3-3.615. Certain acts prohibited.¶
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