Chapter III REVENUE, FINANCE AND TAXATION
This chapter is included in your selections.
- 3-1 SALES AND USE TAX
- 3-1.1 Short Title.
- 3-1.2 Rate.
- 3-1.3 Operative Date.
- 3-1.4 Purpose.
- 3-1.5 Contract with State.
- 3-1.6 Sales Tax.
- 3-1.7 Place of Sale.
- 3-1.8 Use Tax.
- 3-1.9 Adoption of Provisions of State Law.
- 3-1.10 Limitations on Adoption of State Law.
- 3-1.11 Permit Not Required.
- 3-1.12 Exclusions and Exemptions.
- 3-1.13 Exclusions and Exemptions.
- 3-1.14 Amendments.
- 3-1.15 Enjoining Collection Forbidden.
- 3-1.16 Penalties.
- 3-2 REAL PROPERTY TRANSFER TAX
- 3-3 TRANSIENT OCCUPANCY TAX
- 3-3.1 Title.
- 3-3.2 Definitions.
- 3-3.3 Tax Imposed.
- 3-3.4 Exemption.
- 3-3.5 Operator’s Duties and Accounting Procedures.
- 3-3.6 Registration.
- 3-3.7 Reporting and Remitting.
- 3-3.7A Cessation of Business, Reporting and Remitting Requirements.
- 3-3.8 Penalties and Interest.
- 3-3.9 Failure to Collect or Report Tax.
- 3-3.10 Administrative Remedies and Appeals.
- 3-3.11 Records.
- 3-3.12 Refunds.
- 3-3.13 Action to Collect Taxes and Enforcement Liens.
- 3-3.14 Violations and Criminal Proceedings.
- 3-3.15 Supersession of County Ordinance.
- 3-3.16 Duty of Successor of Operator.
- 3-3.17 Liability of Successor for Failure to Withhold: Notice of Amount Due.
- 3-4 PURCHASING AND SALES
- 3-4.1 Adoption of a Purchasing System.
- 3-4.2 Purchasing Agent Designated.
- 3-4.3 Purchases by City Council—Competitive Bidding.
- 3-4.4 Purchasing Award—Responsiveness, Responsibility Factors to Be Considered.
- 3-4.5 Exceptions to Competitive Bidding Requirements.
- 3-4.6 Purchases of Less than Twenty-Five Thousand ($25,000.00) Dollars—Procedure.
- 3-4.6A Local Vendor Preference.
- 3-4.7 Purchase Orders.
- 3-4.8 Availability of Sufficient Funds.
- 3-4.9 Inspection and Review.
- 3-4.10 Surplus Supplies and Equipment.
- 3-4.11 Splitting Orders Prohibited.
- 3-4.12 Exceptions—Public Projects.
- 3-4.13 Recycled Products.
- 3-4.14 Gratuities.
- 3-4.15 Unlawful Purchases.
- 3-4.16 Informal Bid Procedures.
- 3-5 FIRE MITIGATION FEE
- 3-5.1 Title.
- 3-5.2 Need.
- 3-5.3 Purpose.
- 3-5.4 Definitions.
- 3-5.5 Establishment of Fire Service Impact Fees Under New Development.
- 3-5.5.50 Prior Agreements and in Lieu Dedication.
- 3-5.6 Deposit and Expenditure of Fees.
- 3-5.7 Exemptions.
- 3-5.7.50 Required Actions of Affected Fire Service Providers.
- 3-5.8 Fire Mitigation Fee Ceiling Established.
- 3-5.9 Fire Mitigation Fee Payment.
- 3-5.10 Fee Fund Records and Report.
- 3-5.11 Termination of Fee Collection.
- 3-6 PUBLIC SAFETY TRANSACTIONS AND USE TAX
- 3-6.1 Title.
- 3-6.2 Operative Date.
- 3-6.3 Purpose.
- 3-6.4 Contract with State.
- 3-6.5 Transactions Tax Rate.
- 3-6.6 Place of Sale.
- 3-6.7 Use Tax Rate.
- 3-6.8 Proceeds of Tax.
- 3-6.9 Annual Budget Action.
- 3-6.10 Maintenance of Effort for the General Fund.
- 3-6.11 Adoption of Provisions of State Law.
- 3-6.12 Limitations on Adoption of State Law and Collection of Use Taxes.
- 3-6.13 Permit Not Required.
- 3-6.14 Exemptions and Exclusions.
- 3-6.15 Amendments.
- 3-6.16 Enjoining Collection Forbidden.
- 3-6.17 Appropriations Limit Adjustment.
- 3-6.18 Severability.
- 3-6.19 Effective Date.
- 3-6.20 Statutory Authority for Tax.
- 3-6.21 Election Required.
- 3-6.22 Alternative Transaction Tax Rate.
- 3-6.23 Alternative Use Tax Rate.
- 3-7 CITY OF CLEARLAKE ROAD MAINTENANCE AND IMPROVEMENT TRANSACTIONS AND USE TAX
- 3-7.1 Title.
- 3-7.2 Operative Date.
- 3-7.3 Purpose.
- 3-7.4 Contract with State.
- 3-7.5 Transactions Tax Rate.
- 3-7.6 Place of Sale.
- 3-7.7 Use Tax Rate.
- 3-7.8 Adoption of Provisions of State Law.
- 3-7.9 Limitations on Adoption of State Law and Collection of Use Taxes.
- 3-7.10 Permit Not Required.
- 3-7.11 Exemptions and Exclusions.
- 3-7.12 Amendments.
- 3-7.13 Enjoining Collection Forbidden.
- 3-7.14 Citizen Oversight Committee.
- 3-7.15 Sunset.
- 3-8 DEVELOPMENT IMPACT FEES
- 3-8.1 Purpose.
- 3-8.2 Establishment of Fees.
- 3-8.3 Imposition of Fees.
- 3-8.4 Creation of Special Funds.
- 3-8.5 Fee Payment.
- 3-8.6 Use of Funds.
- 3-8.7 Expenditure and Reimbursement of Fees.
- 3-8.8 Exemptions.
- 3-8.9 Refund of Fees Paid.
- 3-8.10 Developer Construction of Facilities.
- 3-8.11 Annual Review.
- 3-8.12 Controlling State Law.
- 3-8.13 Superseding Provisions.