Title 4 — Santa Barbara Municipal Code

REVENUE, FINANCE AND PURCHASING

		Chapter 4.04	§ 4.08.130.	Failure to Collect and
	ANNEXATION FEES AND CHARGES			Report Tax - Determination
				of Tax by Director of
§	4.04.010.	Establishment of		Finance.
		Annexation "Buy-In" Fee	§ 4.08.140.	Appeal.
		Requirement.	§ 4.08.150.	Records.
§	4.04.020.	Calculation of Annexation	§ 4.08.160.	Refund - Filing Claim.
§	4.04.030.	"Buy-In" Fee - Value of Existing Municipal Improvements. Exemptions - Public Ownership - Initiation by City Council - Tax Exemption - Existing	§ 4.08.170. § 4.08.180. § 4.08.185. § 4.08.190.	Refund - Overpayment. Refund - Transient. Refund - Restrictions on Transient Occupancy Tax. Refund - Proof of Entitlement.
		Development - Affordable	§ 4.08.200.	Actions to Collect - Debt to
		Housing Units.		City.
			§ 4.08.210.	Misdemeanor - Failure or
		Chapter 4.08		Refusal to Return - False or
	TRANSIENT OCCUPANCY TAX			Fraudulent Report.
§	4.08.010.	Title.		Chapter 4.09
§	4.08.020.	Definitions.	ADDITIONAL TRANSIENT
§	4.08.030.	Tax Imposed - Payment - Debt.	OCCUPANCY TAX OR IMPROVEMENT OF WATERS AND CREEKS
§	4.08.050.	Operator's Duties - Collection.	§ 4.09.010.	Tax Imposed, Payment, Debt.
§ §	4.08.060. 4.08.070.	Registration - Certificate - Display. Reporting and Remitting - Director of Finance.	§ 4.09.020. § 4.09.030.	Use of Tax Proceeds. Applicable Definitions and Procedures.
§ §	4.08.080. 4.08.090.	Penalties and Interest - Original Delinquency. Penalties and Interest -	Chapter 4.12 SALES AND USE TAX
§	4.08.100.	Continued Delinquency. Penalties and Interest - Fraud.	§ 4.12.010. § 4.12.020.	Short Title. Rate.
§	4.08.110.	Penalties and Interest - Interest.	§ 4.12.030. § 4.12.040.	Operative Date. Purpose.
§	4.08.120.	Penalties Merged with Tax.	§ 4.12.050.	Contract with State.
			§ 4.12.060.	Sales Tax.
			§ 4.12.070.	Place of Sale.
			§ 4.12.080.	Use Tax.

Chapter 4.09 ADDITIONAL TRANSIENT OCCUPANCY TAX OR IMPROVEMENT OF WATERS AND CREEKS

SANTA BARBARA CODE

§	4.12.090.	Adoption of Provisions of	§ 4.14.210.	Additional Findings.
		State Law.
§	4.12.100.	Limitations on Adoption of		Chapter 4.15
		State Law.	SANTA BARBARA ESSENTIAL LOCAL
§	4.12.110.	Permit Not Required.		SERVICES TAX
§	4.12.130.	Exclusions and Exemptions.
§	4.12.135.	Exclusions and Exemptions.	§ 4.15.010.	Short Title.
§	4.12.150.	Amendments.	§ 4.15.020.	Declaration of Findings.
§	4.12.160.	Enjoining Collection	§ 4.15.030.	Purposes.
		Forbidden.	§ 4.15.040.	Contract with State.
§	4.12.170.	Penalties.	§ 4.15.050.	Transactions Tax Rate.
§	4.12.180.	Severability.	§ 4.15.060.	Place of Sale.
§	4.12.190.	Repeals.	§ 4.15.070.	Use Tax Rate.
			§ 4.15.080.	Adoption of Provisions of
		Chapter 4.14		State Law.
	TRANSACTIONS AND USE TAX		§ 4.15.090.	Permit Not Required.
			§ 4.15.100.	Exemptions and Exclusions.
§	4.14.010.	Short Title.	§ 4.15.110.	Amendments to State Law.
§	4.14.020.	Operative Date.	§ 4.15.120.	Enjoining Collection
§	4.14.030.	Purposes.		Forbidden.
§	4.14.040.	Contract with State.	§ 4.15.130.	Audit.
§	4.14.050.	Transactions Tax Rate.	§ 4.15.140.	Severability.
§	4.14.060.	Place of Sale.	§ 4.15.150.	Effective and Operative
§	4.14.070.	Use Tax Rate.		Dates.
§	4.14.080.	Adoption of Provisions of	§ 4.15.160.	Definitions.
		State Law.	§ 4.15.170.	Termination and Repeal.
§	4.14.090.	Limitations on Adoption of
		State Law and Collection of		Chapter 4.16
		Use Taxes.	SPECIAL GAS TAX STREET
§	4.14.100.	Permit Not Required.	IMPROVEMENT FUND
§	4.14.110.	Exemptions and Exclusions.
§	4.14.120.	Amendments to State Law.	§ 4.16.010.	Created.
§	4.14.130.	Enjoining Collection Forbidden.	§ 4.16.020.	Moneys to be Paid into Fund.
§ §	4.14.140. 4.14.150.	Severability. Effective Date and	§ 4.16.030.	Expenditure of Moneys in Fund.
		Submission to Voters.
§	4.14.160.	Annual Accountability Performance Report.	Chapter 4.20 REAL PROPERTY TRANSFER TAX
§	4.14.170.	Citizens' Oversight Committee.	§ 4.20.010.	Title.
§ § §	4.14.180. 4.14.190. 4.14.200.	Audit and Review. Termination and Repeal. Declaration.	§ 4.20.020. § 4.20.030. § 4.20.040.	Tax Imposed. Paid by Whom. Securing Debt Exempt.

REVENUE, FINANCE AND PURCHASING

§ 4.20.050.	Governmental Agencies	§ 4.26.060.	Bundling Taxable Items
	Exempt.		with Non-Taxable Items.
§ 4.20.060.	Reorganization or	§ 4.26.070.	Substantial Nexus/Minimum
	Adjustments Exempt.		Contacts.
§ 4.20.070.	SEC Conveyances Exempt.	§ 4.26.080.	Duty to Collect - Procedures.
§ 4.20.080.	Realty Partnerships Exempt.	§ 4.26.090.	Collection Penalties - Service
§ 4.20.090.	Administration.		Suppliers.
§ 4.20.100.	Refunds.	§ 4.26.100.	Actions to Collect.
		§ 4.26.110.	Deficiency Determination
	Chapter 4.24		and Assessment - Tax
UTILITY SERVICES TAX			Application Errors.
		§ 4.26.120.	Administrative Remedy -
§ 4.24.010.	Definitions.		Non-Paying Service Users.
§ 4.24.020.	Telephone Tax.	§ 4.26.130.	Additional Powers and
§ 4.24.030. § 4.24.040. § 4.24.050. § 4.24.070. § 4.24.080. § 4.24.090.	Electricity Tax. Gas Tax. Water Tax. Cable Television Tax. Exemptions. Collection of Tax.	§ 4.26.140. § 4.26.150. § 4.26.160.	Duties of the Tax Administrator. Records. Refunds. Low Income, Senior, Disabled, or Other Consumer Exemption -
§ 4.24.100.	Reporting and Remitting.		Refunds.
§ 4.24.110.	Penalty.	§ 4.26.170.	Appeals.
§ 4.24.120.	Actions to Collect.	§ 4.26.180.	No Injunction/Writ of
§ 4.24.130.	Failure to Pay Tax -		Mandate.
	Administrative Remedy.	§ 4.26.190.	Notice of Changes to
§ 4.24.140.	Assessment - Administrative		Chapter.
	Remedy.	§ 4.26.200.	Effect of State and Federal
§ 4.24.150.	Records.		Reference/Authorization.
§ 4.24.160.	Refunds.	§ 4.26.210.	Independent Audit of Tax
§ 4.24.170.	Severability.		Collection, Exemption,
§ 4.24.190.	Appropriation and Use of		Remittance, and
	Funds.		Expenditure.
		§ 4.26.220.	Interaction with Prior Tax.
	Chapter 4.26	§ 4.26.230.	Remedies Cumulative.
TELECOMMUNICATIONS AND VIDEO
USERS'	TAX REDUCTION AND		Chapter 4.28
MODERNIZATION ORDINANCE		SALE	OF REAL PROPERTY
§ 4.26.010.	Ordinance Title.	§ 4.28.010.	Authorization to Sell.
§ 4.26.020.	Definitions.	§ 4.28.020.	Notice Inviting Bids -
§ 4.26.030.	Constitutional, Statutory,		Publication - Contents.
	and Other Exemptions.	§ 4.28.030.	Bid Reading - Oral Bids -
§ 4.26.040.	Telecommunications Users'		Sale Announcement.
	Tax.
§ 4.26.050.	Video Users' Tax.

SANTA BARBARA CODE

		Chapter 4.32	§ 4.37.030.	Assessment Imposed - Zones
		SPECIAL FUNDS		Designated.
			§ 4.37.040.	Assessment Rates.
§	4.32.010.	Established - Designated.	§ 4.37.050.	Exclusions.
			§ 4.37.060.	Off-Premises Businesses.
	Chapter 4.36 PARKING AND BUSINESS		§ 4.37.080.	Credit Against Additional Annual Business
	IMPROVEMENT AREA TAX			Assessment.
§ §	4.36.010. 4.36.020.	Area Established. Definitions.	§ 4.37.090. § 4.37.100.	Payment When. Failure to Pay Assessment - Penalty.
§ §	4.36.030. 4.36.040.	Tax Imposed - Zones Designated. Tax Rates.	§ 4.37.110. § 4.37.120.	Information Confidential. Assessment Deemed Debt to City.
§	4.36.050.	Exclusions.	§ 4.37.130.	Failure to Pay Assessment -
§	4.36.060.	Off-Premises Businesses.		Determination of
§	4.36.070.	Savings and Loan		Assessment Due.
		Associations.	§ 4.37.140.	Records - Inspection.
§	4.36.080.	Credit Against Additional	§ 4.37.145.	Annual Assessment Report
		Annual Business Tax.		and Assessment Resolution.
§	4.36.090.	Exemptions Within Blocks	§ 4.37.150.	Enforcement.
		321 and 313.	§ 4.37.160.	Boundaries.
§	4.36.100.	Payment When.	§ 4.37.170.	Severability.
§	4.36.110.	Failure to Pay Tax - Penalty.	§ 4.37.180.	Suspension of Collection of
§	4.36.130.	Use of Revenues.		the 1971 Parking and
§	4.36.140.	Information Confidential.		Business Improvement Area
§	4.36.150.	Tax Deemed Debt to City.		Tax.
§	4.36.160.	Failure to Pay Tax -
		Determination of Tax Due.		Chapter 4.38
§	4.36.170.	Appeal.	BUSINESS	IMPROVEMENT AREA TAX
§	4.36.180.	Records - Inspection.
§	4.36.190.	Violation.	§ 4.38.010.	Title and Establishment.
§	4.36.200.	Enforcement.	§ 4.38.020.	Definitions.
§	4.36.210.	Boundaries.	§ 4.38.030.	Improvement Area.
§	4.36.220.	Severability.	§ 4.38.040.	Businesses Subject to Tax.
			§ 4.38.050.	Tax Rates and Due Dates.
	Chapter 4.37 DOWNTOWN PARKING AND		§ 4.38.060.	Disputes, Late Payment Penalties and Collections.
	BUSINESS IMPROVEMENT AREA		§ 4.38.070.	Uses.
	ASSESSMENT DISTRICT		§ 4.38.080.	Severability.
			§ 4.38.090.	Suspension of Collection of
§	4.37.010.	Area Established.		Taxes.
§	4.37.015.	Findings.
§	4.37.020.	Definitions.

REVENUE, FINANCE AND PURCHASING

Chapter 4.39 § 4.45.110. Validity. RESERVED.

Chapter 4.40 REVENUE BONDS

§ 4.40.010. Issuance of Revenue Bonds. § 4.40.020. Procedure.

Chapter 4.42 OLD TOWN BUSINESS IMPROVEMENT AREA TAX

§ 4.42.010. Title and Establishment.

Chapter 4.52 PURCHASING

§ 4.52.010. System Adopted - Purpose. § 4.52.020. Definitions.
§ 4.52.025. Grants. § 4.52.030. Purchasing Agent - Duties. § 4.52.040. Estimates of Requirements. § 4.52.050. Contracting Authority. § 4.52.055. Exceptions to Competitive Bidding.
§ 4.42.020. Definitions. § 4.52.060. Contracts Up to $100,000.00. § 4.52.070. Formal Bidding Procedures
§ 4.42.030. Improvement Area. (Purchases Greater than
§ 4.42.040. Businesses Subject to Tax. $100,000.00).
§ 4.42.050. Tax Rates and Due Dates. § 4.52.072. Best Value - Competitive
§ 4.42.060. Disputes, Late Payment Negotiation.
Penalties and Collections. § 4.52.075. General Requirements
§ 4.42.070. Uses. Contracts for Maintenance,
§ 4.42.080. Severability. Repair, or Landscaping. § 4.42.090. Suspension of Collection of § 4.52.080. Purchases in Response to an Taxes. Operational Emergency. § 4.52.085. Declared Emergency.
Chapter 4.43 § 4.52.090. Inspection and Testing.
RESERVED. § 4.52.100. Central Stores. § 4.52.110. Information Technology
Chapter 4.45 Purchases.
COMMUNITY BENEFIT DISTRICTS § 4.52.120. Contract Splitting Prohibited.
§ 4.45.010. Nonexclusive Procedure. § 4.52.130. Surplus Personal Property.
§ 4.45.020. Establishing a Community Benefit District. § 4.52.140. Cooperative Purchasing. § 4.52.150. Future Expenditures.
§ 4.45.030. State Law Incorporated. § 4.52.160. Public Works Contracts -
§ 4.45.040. Relationship of Assessment Prevailing Wage.
to Zoning. § 4.52.165. Public Works Contracts -
§ 4.45.050. Assessment against Real Procurement.
Property. § 4.52.170. Library Books and
§ 4.45.060. Initiation of Proceedings. Periodicals.
§ 4.45.070. Duration. § 4.52.180. Professional Services.
§ 4.45.080. Initiation of Renewal § 4.52.190. Debarment.
Proceedings.
§ 4.45.090. Formation Costs. § 4.52.200. Project Labor Agreements. § 4.45.100. Disestablishment. § 4.52.210. Public Works Contracts – Prequalification.

SANTA BARBARA CODE

		Chapter 4.60	§ 4.65.020.	Improvement District
	PUBLIC WORKS BENEFIT			Procedures - Municipal
	ASSESSMENT DISTRICT			Improvement Act of 1913
				and Improvement Bond Act
§	4.60.010.	Definitions.		of 1915 and Related Acts
§	4.60.020.	Alternative Procedure.		Adopted by Reference.
§	4.60.030.	Liberal Construction of	§ 4.65.030.	Contracts for Construction
		Chapter; Validity; Finality.		of Privately Owned
§ § §	4.60.040. 4.60.050. 4.60.060.	Benefit Assessment District; Benefited Territory. Benefit Assessment District; Contiguous or Non- Contiguous Territory. Extension of Work and Boundaries of Benefit	§ 4.65.040. § 4.65.050.	Improvements - Supplement to Municipal Improvement Act of 1913. Municipal Improvement Act of 1913 - Amendments and Deletions. Alternate Assessment
		Assessment District.		Collection Procedures -
§ §	4.60.070. 4.60.080.	Reference to Plan or Map on File and Open to Public Inspection; Construction. Acquisition of Property; Assessment Costs.	§ 4.65.060.	Supplement to Improvement Bond Act of 1915. Improvement Bond Act of 1915 - Amendments and Deletions.
§ §	4.60.090. 4.60.100.	Notice. Formation of a Benefit Assessment District.	§ 4.65.070. § 4.65.080.	Tax Exempt Status. Scope and Construction of Chapter Provisions.
§	4.60.110.	Changes of Organization for Benefit Assessment District.	§ 4.65.090. § 4.65.100.	Reference to Division. Contest of Validity;
§	4.60.120.	Collection and Enforcement of Assessments.		Limitation of Actions; Time for Appeal.
§ §	4.60.130. 4.60.140.	Financial Provisions. Bonds.	§ 4.65.110.	Construction of Chapter; Validation of Proceedings and Assessments.
§ § §	4.60.150. 4.60.160. 4.60.170.	Assessment of Public Property. Limitation of Action. Judicial Validation.	§ 4.65.120. § 4.65.130. § 4.65.140.	Amendments. Inconsistent Provisions. Chapter to be Liberally Construed.
§	4.60.180.	Performance of Work.	§ 4.65.150.	No Liability of City.
	SEISMIC	Chapter 4.65 SAFETY ASSESSMENT	Chapter 4.70 FORMATION OF COMMUNITY
	DISTRICT PROGRAM		FACILITIES DISTRICTS
§	4.65.010.	Procedure for Levy of Assessments and Issuance of Bonds for Buildings Subject to the Regulations.	§ 4.70.010. § 4.70.020.	Local Community Facilities Districts - Purposes. Procedures for Establishing Local Community Facilities
				Districts.

§	4.70.030.	Mello-Roos Community
		Facilities Act of 1982 -
		Amendments and Deletions.
§	4.70.040.	Procedures for Conducting
		Landowner Elections for
		Local Community Facilities
		Districts.