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Title III — ADMINISTRATION

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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