Chapter 6 — TAXATION — Watsonville Municipal Code

3-6.1232 Amendment or repeal.¶

3-6.1301 Cannabis business tax revenue apportionment—Advisory.¶

3-6.101 Continuance of existing ordinances.¶

3-6.201 Title.¶

3-6.202 Rate.¶

3-6.203 Operative date.¶

3-6.204 Purpose.¶

3-6.205 Contract with State.¶

3-6.206 Sales tax.¶

3-6.207 Place of sale.¶

3-6.208 Use tax.¶

3-6.209 Adoption of provisions of State law.¶

3-6.210 Limitations on adoption of State law.¶

3-6.211 Permit not required.¶

3-6.212 Exclusions and exemptions.¶

3-6.213 Exclusions and exemptions.¶

3-6.214 Application of provisions relating to exclusions and exemptions.¶

3-6.215 Amendments.¶

3-6.216 Enjoining collection forbidden.¶

3-6.217 Existing sales and use tax ordinances suspended.¶

3-6.301 Title.¶

3-6.302 Definitions.¶

3-6.303 Tax imposed.¶

3-6.304 Exemptions.¶

3-6.305 Operator’s duties.¶

3-6.306 Registration certificate required.¶

3-6.307 Registration.¶

3-6.308 Certificate number required on all advertisements.¶

3-6.309 Reporting and remitting.¶

3-6.310 Failure to file—Penalties.¶

3-6.311 Penalties and interest.¶

3-6.312 Failure to collect and report tax—Determination of tax by City Finance Director.¶

3-6.313 Appeals.¶

3-6.314 Records.¶

3-6.315 Refunds.¶

3-6.316 Actions to collect.¶

3-6.317 Violation—Revocation.¶

3-6.701 Title.¶

3-6.702 Authority.¶

3-6.703 Purpose.¶

3-6.704 Supplemental regulations.¶

3-6.705 Definitions.¶

3-6.706 Findings: Notices.¶

3-6.707 Findings: Requirements.¶

3-6.708 Findings: Concurrence by the City.¶

3-6.709 Findings for development approval.¶

3-6.710 Payment of fees.¶

3-6.711 Standards for fees.¶

3-6.712 Amount of fees.¶

3-6.713 Fee payments.¶

3-6.714 Refunds.¶

3-6.715 School district schedules.¶

3-6.716 Use of fees.¶

3-6.717 Accounting.¶

3-6.718 Termination of fee requirements.¶

3-6.801 Purpose.¶

3-6.802 Storm Drainage Master Plan.¶

3-6.803 Imposition of storm drainage fees.¶

3-6.804 Time of payment.¶

3-6.805 Place of payment.¶

3-6.806 Exemptions.¶

3-6.807 Use of fees.¶

3-6.808 Reimbursement of advanced costs.¶

3-6.809 Disposition of surplus.¶

3-6.901 Title and purpose.¶

3-6.902 Definitions.¶

3-6.903 Constitutional and statutory exemptions.¶

3-6.904 Telecommunication users’ tax.¶

3-6.905 Video users’ tax.¶

3-6.906 Electricity users’ tax.¶

3-6.907 Gas users’ tax.¶

3-6.908 Collection of tax from service users receiving direct purchase of gas or electricity.¶

3-6.909 Nonresidential rebate (gas and electricity).¶

3-6.910 Water users’ tax.¶

3-6.911 Effect of commingling taxable items with nontaxable items.¶

3-6.912 Substantial nexus/minimum contacts.¶

3-6.913 Duty to collect—Procedures.¶

3-6.914 Collection penalties—Service suppliers or self-collectors.¶

3-6.915 Deficiency determination and assessment—Tax application errors.¶

3-6.916 Administrative remedy—Nonpaying service users.¶

3-6.917 Actions to collect.¶

3-6.918 Additional powers and duties of the Tax Administrator.¶

3-6.919 Records.¶

3-6.920 Refunds/credits.¶

3-6.921 Appeals.¶

3-6.922 No injunction/writ of mandate.¶

3-6.923 Remedies cumulative.¶

3-6.924 Notice of changes to ordinance.¶

3-6.925 Future amendment to cited statute.¶

3-6.926 Annual rate review and independent audit of tax collection, exemption, remittance and expenditure.¶

3-6.927 No increase in tax percentage or change in methodology without voter approval—Amendment or repeal.¶

3-6.1001 Title.¶

3-6.1002 Operative date.¶

3-6.1003 Purpose.¶

3-6.1004 Contract with State.¶

3-6.1005 Transactions Tax Rate.¶

3-6.1006 Place of sale.¶

3-6.1007 Use tax rate.¶

3-6.1008 Adoption of provisions of State law.¶

3-6.1009 Limitations on adoption of State law and collection of use taxes.¶

3-6.1010 Permit not required.¶

3-6.1011 Exemptions and exclusions.¶

3-6.1012 Amendments.¶

3-6.1013 Enjoining collection forbidden.¶

3-6.1014 Severability.¶

3-6.1015 Effective date.¶

3-6.1101 Title.¶

3-6.1102 Program restrictions.¶

3-6.1103 Operative date.¶

3-6.1104 Purpose.¶

3-6.1105 Contract with State.¶

3-6.1106 Transactions tax rate.¶

3-6.1107 Place of sale.¶

3-6.1108 Use tax rate.¶

3-6.1109 Adoption of provisions of State law.¶

3-6.1110 Limitations on adoption of State law and collection of use taxes.¶

3-6.1111 Permit not required.¶

3-6.1112 Exemptions and exclusions.¶

3-6.1113 Amendments.¶

3-6.1114 Enjoining collection forbidden.¶

3-6.1115 Severability.¶

3-6.1116 Effective date.¶

3-6.1117 Termination date.¶

3-6.1200 Purpose.¶

3-6.1201 Tax imposed.¶

3-6.1202 Definitions.¶

3-6.1203 Other licenses, permits, taxes, fees or charges.¶

3-6.1204 Payment of tax does not authorize unlawful business.¶

3-6.1205 Payment—Location.¶

3-6.1207 Payment—Time limits.¶

3-6.1208 Payments and communications made by mail.¶

3-6.1209 Payment—When taxes deemed delinquent.¶

3-6.1210 Notice not required by City.¶

3-6.1211 Payment—Penalty for delinquency.¶

3-6.1212 Waiver of penalties.¶

3-6.1213 Refunds—Credits.¶

3-6.1214 Refunds and procedures.¶

3-6.1215 Exemptions—Application—Issuance—Conditions.¶

3-6.1216 Exemptions—General.¶

3-6.1217 Exemptions—Occasional transactions.¶

3-6.1218 Enforcement—Duties of Finance Director.¶

3-6.1219 Rules and regulations.¶

3-6.1220 Apportionment.¶

3-6.1221 Audit and examination of records and equipment.¶

3-6.1222 Tax deemed debt to City.¶

3-6.1223 Deficiency determinations.¶

3-6.1224 Tax assessment—Authorized when—Nonpayment—Fraud.¶

3-6.1225 Tax assessment—Notice requirements.¶

3-6.1226 Tax assessment—Hearing—Application and determination.¶

3-6.1227 Conviction for chapter violation—Taxes not waived.¶

3-6.1228 Violation deemed misdemeanor—Penalty.¶

3-6.1229 Severability.¶

3-6.1230 Effect of State and Federal reference/authorization.¶

3-6.1231 Remedies cumulative.¶

3-6.1232 Amendment or repeal.¶

3-6.1301 Cannabis business tax revenue apportionment—Advisory.¶

3-6.1400 Alcohol sales education and regulatory fee.¶

3-6.1401 Fee imposed.¶

3-6.1402 Collection of fees.¶

3-6.1403 Penalties and interest.¶

3-6.1404 Place of payment.¶

3-6.1501 Title.¶

3-6.1502 Program priorities.¶

3-6.1503 Operative date.¶

3-6.1504 Purpose.¶

3-6.1505 Contract with State.¶

3-6.1506 Transactions tax rate.¶

3-6.1507 Place of sale.¶

3-6.1508 Use tax rate.¶

3-6.1509 Adoption of provisions of State law.¶

3-6.1510 Limitations on adoption of State law and collection of use taxes.¶

3-6.1511 Permit not required.¶

3-6.1512 Exemptions and exclusions.¶

3-6.1513 Amendments.¶

3-6.1514 Enjoining collection forbidden.¶

3-6.1515 Annual audit and public report.¶

3-6.1516 Termination date.¶