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Chapter 3.20 — USE TAX

Santa Cruz Municipal Code · 2026-09 edition · updated 2026-09-30 · Santa Cruz

3.20.010 DEFINITIONS.

3.20.020 IMPOSITION AND RATE OF TAX.

3.20.030 USE TAX LEVIED IN SAME MANNER AS STATE TAX.

3.20.040 ADOPTION OF STATE USE TAX LAW BY REFERENCE – EXCEPTIONS.

3.20.050 ADOPTION OF RULES AND REGULATIONS BY REFERENCE.

3.20.060 INTERPRETATION.

3.20.070 DUTY TO COLLECT TAX.

3.20.080 PERSONS LIABLE TO TAX.

3.20.090 COLLECTION OF TAX BY RETAILER.

3.20.100 SEPARATE DISPLAY OF TAX FROM LIST OR OTHER PRICE.

3.20.110 PERSONAL PROPERTY TO WHICH TAX APPLIES.

3.20.120 REGISTRATION OF RETAILERS.

3.20.130 DUE DATE OF TAXES.

3.20.140 RETURNS.

3.20.150 EXTENSION OF TIME, WAIVER OR COMPROMISE.

3.20.160 SCHEDULES FOR PAYMENT OF TAX.

3.20.170 SUIT FOR TAX.

3.20.180 RESALE CERTIFICATE.

3.20.190 DISPOSITION OF PROCEEDS.

3.20.200 DIVULGING OF INFORMATION FORBIDDEN.

3.20.210 FALSE OR FRAUDULENT RETURNS.

3.20.220 FAILURE TO MAKE RETURN OR FURNISH DATA.

3.20.230 USE TAX – PENALTY FOR VIOLATIONS.

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