Chapter 37 — TAXATION
Santa Paula Municipal Code · 2026-09 edition · updated 2026-09-30 · Santa Paula
37.122 Duration of tax¶
§ 37.01 ASSESSMENT AND TAX COLLECTION DUTIES TRANSFERRED FROM CITY TO COUNTY.¶
§ 37.02 CERTAIN COLLECTION DUTIES RETAINED BY CITY.¶
§ 37.03 CITY ASSESSOR'S DUTIES TRANSFERRED TO DIRECTOR OF FINANCE.¶
§ 37.04 CITY TAX COLLECTOR'S DUTIES TRANSFERRED TO LICENSE COLLECTOR.¶
§ 37.05 COMPENSATION OF COUNTY FOR PERFORMANCE OF SERVICES.¶
§ 37.15 TITLE.¶
§ 37.16 OPERATIVE DATE; EXPIRATION.¶
§ 37.17 PURPOSE.¶
§ 37.18 CONTRACT WITH STATE.¶
§ 37.19 TRANSACTIONS TAX RATE.¶
§ 37.20 PLACE OF SALE.¶
§ 37.21 USE TAX RATE.¶
§ 37.22 ADOPTION OF PROVISIONS OF STATE LAW.¶
§ 37.23 LIMITATIONS ON ADOPTION OF STATE LAW AND COLLECTION OF USE TAXES.¶
§ 37.24 PERMIT NOT REQUIRED.¶
§ 37.25 EXEMPTIONS AND EXCLUSIONS.¶
§ 37.26 AMENDMENTS TO STATE LAW.¶
§ 37.27 ENJOINING COLLECTION FORBIDDEN.¶
§ 37.50 TITLE.¶
§ 37.51 IMPOSITION OF TAX; PAYMENT.¶
§ 37.52 EXEMPTIONS FROM TAX.¶
§ 37.53 ADMINISTRATION.¶
§ 37.54 REFUNDS.¶
§ 37.65 TITLE.¶
§ 37.66 DEFINITIONS.¶
§ 37.67 IMPOSITION OF TAX; AMOUNT; DEBT TO CITY; EXEMPTIONS.¶
§ 37.68 PAYMENT OF TAX SIMULTANEOUS WITH RENT PAYMENT.¶
§ 37.69 COLLECTION; RECEIPT FOR PAYMENT; CERTAIN ADVERTISING PROHIBITED.¶
§ 37.70 PRESERVATION OF RECORDS.¶
§ 37.71 TRANSIENT OCCUPANCY REGISTRATION CERTIFICATE.¶
§ 37.72 REPORTING PERIOD.¶
§ 37.73 REMITTANCE OF TAX REQUIRED.¶
§ 37.74 COLLECTED TAXES HELD IN TRUST FOR CITY UNTIL REMITTANCE.¶
§ 37.75 FAILURE TO REMIT; FRAUD; INTEREST.¶
§ 37.76 DETERMINATION OF TAX BY TAX COLLECTOR UPON FAILURE OF OPERATOR TO COLLECT AND…¶
§ 37.77 NOTICE OF AMOUNT ASSESSED.¶
§ 37.78 APPLICATION FOR HEARING.¶
§ 37.79 HEARING.¶
§ 37.80 APPEAL FROM DETERMINATION.¶
§ 37.81 REFUND OR CREDIT FOR OVERPAYMENT.¶
§ 37.82 CONDITIONS FOR APPROVAL OF CLAIM.¶
§ 37.83 REFUND TO OPERATOR OR TRANSIENT.¶
§ 37.84 CONSIDERATION OF EVIDENCE SUPPORTING CLAIM.¶
§ 37.85 TAX DEEMED DEBT.¶
§ 37.86 ACTION TO COLLECT TAX.¶
§ 37.87 VIOLATIONS.¶
§ 37.88 CHANGE OF OWNERSHIP; TAX CLEARANCE CERTIFICATE.¶
§ 37.89 DEFINITIONS.¶
§ 37.90 PURPOSE OF TAX.¶
§ 37.91 IMPOSITION OF TAX.¶
§ 37.92 PAYMENT OBLIGATION.¶
§ 37.93 CITY COUNCIL AUTHORIZATION TO ADJUST TAX RATE AND/OR METHODOLOGY.¶
§ 37.94 PAYMENT OF TAX DOES NOT AUTHORIZE ILLEGAL ACTIVITY.¶
§ 37.95 CANNABIS BUSINESS TAX IS NOT A SALES TAX.¶
§ 37.96 AMENDMENTS AND ADMINISTRATION.¶
§ 37.97 RETURNS AND REMITTANCES.¶
§ 37.98 FAILURE TO PAY TAX.¶
§ 37.99 REFUNDS.¶
§ 37.100 ENFORCEMENT.¶
§ 37.101 DEBTS, DEFICIENCIES AND ASSESSMENTS.¶
§ 37.102 APPEALS.¶
§ 37.103 NO INJUNCTION/WRIT OF MANDATE.¶
§ 37.104 FUTURE AMENDMENT TO CITED STATUTE.¶
§ 37.110 TITLE.¶
§ 37.111 PURPOSE.¶
§ 37.112 CONTRACT WITH STATE.¶
§ 37.113 TRANSACTIONS TAX RATE.¶
§ 37.114 PLACE OF SALE.¶
§ 37.115 USE TAX RATE.¶
§ 37.116 ADOPTION OF PROVISIONS OF STATE LAW.¶
§ 37.117 LIMITATIONS ON ADOPTION OF STATE LAW AND COLLECTION OF USE TAXES.¶
§ 37.118 PERMIT NOT REQUIRED.¶
§ 37.119 EXEMPTIONS AND EXCLUSIONS.¶
§ 37.120 AMENDMENTS.¶
§ 37.121 ENJOINING COLLECTION FORBIDDEN.¶
§ 37.122 DURATION OF TAX.¶
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