Chapter 3.04 — SALES AND USE TAX

San Luis Obispo County Municipal Code · 2026-09 edition · updated 2026-09-30 · San Luis Obispo County

3.04.010 - Purpose.¶

3.04.020 - Retailers' credit on payment of tax.¶

3.04.025 - Reserved.¶

3.04.026 - Reserved.¶

3.04.030 - Enjoining collection.¶

3.04.040 - Making provisions inoperative.¶

3.04.045 - Excise tax.¶

3.04.050 - Imposition.¶

3.04.060 - Delivery out of state—Place of consummation.¶

3.04.070 - State code provisions adopted.¶

3.04.080 - Substitution of county name.¶

3.04.090 - Seller's permit.¶

3.04.105 - Exclusions from gross receipts.¶

3.04.106 - Reserved.¶

3.04.110 - Imposition.¶

3.04.120 - State code provisions.¶

3.04.130 - Substitution of county for state.¶

3.04.145 - Exemptions.¶

3.04.146 - Reserved.¶

3.04.147 - Application of provisions relating to exclusions and exemptions.¶

3.04.150 - When ordinance inoperative.¶

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San Luis Obispo County Municipal Code

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