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City of Avalon, CA
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2023-01-17
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Title 3: Finance
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Chapter 3-3 Taxes
Adopting Ordinance
Ch AO
Adopting Ordinance
Title 1: General Provisions
Ch 1-1
Adoption of Code
Ch 1-2
Penalty Provisions
Ch 1-3
Rules of Construction
Ch 1-4
Appeals
Ch 1-5
Citation Procedure
Ch 1-6
General Liability Insurance
Ch 1-7
Service Fees
Ch 1-8
Reasonable Accommodation
Ch 1-9
Administrative Citations
Title 2: Administration
Ch 2-1
City Council
Ch 2-2
Officers and Employees
Ch 2-3
(Reserved)
Ch 2-4
Official Notices
Ch 2-5
Official Seal
Ch 2-6
Employer-Employee Relations
Title 3: Finance
Ch 3-1
Business Licensing
Ch 3-2
Funds
Ch 3-3
Taxes
Ch 3-3 Art 1
Property Taxes
§ 3-3.101
Taxes to be Collected Pursuant to Government Code Provisions.
§ 3-3.102
Assessment and Collection Duties to be Performed by County.
Ch 3-3 Art 2
Sales and Use Tax
§ 3-3.201
Short Title.
§ 3-3.202
Rate.
§ 3-3.203
Operative Date.
§ 3-3.204
Purpose.
§ 3-3.205
Contract with State Board of Equalization.
§ 3-3.206
Sales Taxes.
§ 3-3.207
Place of Sale.
§ 3-3.208
Use Taxes.
§ 3-3.209
Adoption of State Law Provisions.
§ 3-3.210
Limitations on Adoption of State Law Provisions.
§ 3-3.211
Permits Not Required.
§ 3-3.212(a)
Exclusions and Exemptions.
§ 3-3.212(b)
Exclusions and Exemptions.
§ 3-3.213
Amendments.
§ 3-3.214
Enjoining Collection Forbidden.
§ 3-3.215
Penalties.
§ 3-3.216
Severability.
Ch 3-3 Art 3
Entertainment and Amusement Taxes
§ 3-3.301
Definitions.
§ 3-3.302
Imposition of Tax.
§ 3-3.303
Collection of Tax.
§ 3-3.304
Reports.
§ 3-3.305
Interest and Penalties.
§ 3-3.306
Failure to Collect and Report Tax.
§ 3-3.307
Records.
§ 3-3.308
Cessation of Business.
§ 3-3.309
Temporary Places of Amusement or Entertainment.
§ 3-3.310
Exceptions to Provisions.
§ 3-3.311
Federal Tax.
§ 3-3.312
Violations of Provisions.
§ 3-3.313
Effective Date of Provisions.
Ch 3-3 Art 4
Transient Occupancy Tax
§ 3-3.401
Title of Provisions.
§ 3-3.402
Definitions.
§ 3-3.403
Imposition of Tax.
§ 3-3.404
Exemptions from Provisions.
§ 3-3.405
Operator's Duties.
§ 3-3.406
Registration and Permit.
§ 3-3.407
Reporting and Remitting.
§ 3-3.408
Penalties and Interest.
§ 3-3.409
Failure to Collect and Report Tax.
§ 3-3.410
Determinations of Director of Finance: Appeals.
§ 3-3.411
Records.
§ 3-3.412
Refunds.
§ 3-3.413
Tax a Debt to City: Suits for Recovery.
§ 3-3.414
Violations of Provisions.
§ 3-3.415
Revocation of Permit.
§ 3-3.416
Closure of Hotel Without Permit.
§ 3-3.417
Recording Certificate of Lien.
§ 3-3.418
Priority and Lien of Tax.
§ 3-3.419
Warrant for Collection of Tax.
§ 3-3.420
Seizure and Sale.
§ 3-3.421
Duties on Transfer of Business.
§ 3-3.422
(Reserved)
§ 3-3.423
Withhold Notice.
§ 3-3.424
Stacking Prohibited.
Ch 3-3 Art 5
Real Property Transfer Tax
§ 3-3.501
Title.
§ 3-3.502
Tax Imposed.
§ 3-3.503
Person Responsible for Payment.
§ 3-3.504
Debt Security Instruments Exempted.
§ 3-3.505
Governmental Agencies Exempted.
§ 3-3.506
Bankruptcies and Receiverships.
§ 3-3.507
Securities and Exchange Commission.
§ 3-3.508
Partnerships.
§ 3-3.509
Administration.
§ 3-3.510
Claims for Refunds.
§ 3-3.511
Operative Date.
Ch 3-3 Art 6
Utility User Tax
§ 3-3.601
Tax Imposed.
§ 3-3.602
Purpose.
§ 3-3.603
Definitions.
§ 3-3.604
Exemptions.
§ 3-3.605
Electricity User Tax.
§ 3-3.606
Interest and Penalty.
§ 3-3.607
Debt.
§ 3-3.608
Duty to Collect — Procedures.
§ 3-3.609
Additional Powers and Duties of Tax Administrator.
§ 3-3.610
Assessment — Administrative Remedy.
§ 3-3.611
Records.
§ 3-3.612
Refunds.
§ 3-3.613
Termination or Suspension of Utility User Tax.
§ 3-3.614
Operative Date.
Ch 3-3 Art 7
New Construction Tax
§ 3-3.701
Tax Imposed.
§ 3-3.702
Definitions.
§ 3-3.703
Purpose.
§ 3-3.704
New Construction Tax Rates.
§ 3-3.705
Exemptions.
§ 3-3.706
Duty to Collect — Procedures.
Ch 3-4
Purchasing System
Ch 3-5
State Video Service Franchises
Title 4: Public Safety
Ch 4-1
Bicycles, Pushmobiles, and Toy Vehicles
Ch 4-2
Civil Defense
Ch 4-3
Fire Prevention
Ch 4-4
Traffic
Ch 4-5
Weapons
Ch 4-6
Special Events.
Ch 4-7
Paramedic Service Fees
Ch 4-8
Athletic Activities Prohibited in Certain Areas
Ch 4-9
Encroachments of Streets, Alleys, Rights-Of-Way and Other Public Property
Ch 4-10
Bicycles on Public Property
Ch 4-11
Abatement of Nuisances
Ch 4-12
Tobacco Regulations
Ch 4-13
Aircraft Landings and Liftoffs
Ch 4-14
Sidewalk Maintenance
Ch 4-15
Street Performers
Title 5: Public Welfare, Morals, and Conduct
Ch 5-1
Advertising Matter
Ch 5-2
Graffiti Prohibition, Prevention and Removal
Ch 5-3
(Repealed)
Ch 5-4
Gambling
Ch 5-5
Littering
Ch 5-6
Minors
Ch 5-7
Obstructing Streets and Sidewalks
Ch 5-8
Camping
Ch 5-9
Solicitations
Ch 5-10
Unsightly Property
Ch 5-11
Vehicle and Boat Rentals
Ch 5-12
Alcoholic Beverages
Ch 5-13
Noise
Ch 5-14
Public Transportation
Ch 5-15
Motion Picture, Television and Photographic Reproduction
Ch 5-16
Removal of Abandoned Vehicles
Ch 5-17
Bingo
Ch 5-18
Illegal Activities
Ch 5-19
Tattoo Establishments.
Ch 5-20
Medical Cannabis Delivery Service Businesses and Other Cannabis Businesses and Activity
Ch 5-21
Sidewalk Vending
Ch 5-30
Personal Cannabis Cultivation Regulations
Ch 5-40
Nontransient Rental Inspections
Title 6: Sanitation and Health
Ch 6-1
Fowl, Dogs, and Other Animals
Ch 6-2
Solid Waste Collection
Ch 6-3
Health Code
Ch 6-4
House Trailers
Ch 6-5
Outdoor Restaurants
Ch 6-6
Water
Ch 6-7
Sewers
Ch 6-8
City Responsibility for Chapter 6.95 of the Health and Safety Code, Hazardous Materials Release Response Plans and Inventory
Ch 6-9
Floodplain Management
Ch 6-10
Miscellaneous Provisions
Ch 6-11
Regulation of Smoking
Ch 6-12
Water Efficient Landscape Regulations
Ch 6-13
Water Quality Control
Ch 6-14
Environmentally Acceptable Food Packaging
Title 7: Public Works
Ch 7-1
Datum Plane
Ch 7-2
Excavations
Ch 7-3
Overhead Utilities Conversion
Ch 7-4
Abandoned Utility Facilities
Title 8: Building Regulations
Ch 8-1
Building Code
Ch 8-2
Fire Zones
Ch 8-3
Building Numbering
Ch 8-4
California Electrical Code
Ch 8-5
Plumbing Code
Ch 8-6
Small Residential Rooftop Solar Systems
Ch 8-7
California Mechanical Code
Ch 8-8
Residential Code
Ch 8-9
Undergrounding of Utilities
Title 9: Planning and Zoning
Ch 9-1
Planning Commission
Ch 9-2
Subdivisions
Ch 9-3
General Provisions
Ch 9-4
Establishment of Zones
Ch 9-5
Residential Zones
Ch 9-6
Commercial Zones
Ch 9-7
General Standards of Development
Ch 9-8
Administration of Zoning Ordinance
Ch 9-9
Applicable Ordinance
Ch 9-10
Publicly-Owned Property
Ch 9-11
Affordable Housing
Ch 9-12
Annual Growth Policy
Ch 9-13
Multiple Unit Housing Regulations
Ch 9-14
Time-Share Projects
Ch 9-15
Development Agreements
Ch 9-16
Emergency Shelters
Ch 9-17
Special Needs Housing
Ch 9-18
Development Impact Fees
Title 10: Beaches, Parks, and Recreation
Ch 10-1
Fishing and Use of Equipment
Ch 10-2
Harbor Regulations
Ch 10-3
Marine Preserve
Ch 10-4
(Reserved)
Ch 10-5
(Reserved)
Ch 10-6
Swimming and Diving
Ch 10-7
(Reserved)
Disposition List
Ch DL
Disposition List
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Chapter 3-3
Taxes
Article 1
Property Taxes
chevron_right
§ 3-3.101
Taxes to be Collected Pursuant to Government Code Provisions.
chevron_right
§ 3-3.102
Assessment and Collection Duties to be Performed by County.
chevron_right
Article 2
Sales and Use Tax
chevron_right
§ 3-3.201
Short Title.
chevron_right
§ 3-3.202
Rate.
chevron_right
§ 3-3.203
Operative Date.
chevron_right
§ 3-3.204
Purpose.
chevron_right
§ 3-3.205
Contract with State Board of Equalization.
chevron_right
§ 3-3.206
Sales Taxes.
chevron_right
§ 3-3.207
Place of Sale.
chevron_right
§ 3-3.208
Use Taxes.
chevron_right
§ 3-3.209
Adoption of State Law Provisions.
chevron_right
§ 3-3.210
Limitations on Adoption of State Law Provisions.
chevron_right
§ 3-3.211
Permits Not Required.
chevron_right
§ 3-3.212(a)
Exclusions and Exemptions.
chevron_right
§ 3-3.212(b)
Exclusions and Exemptions.
chevron_right
§ 3-3.213
Amendments.
chevron_right
§ 3-3.214
Enjoining Collection Forbidden.
chevron_right
§ 3-3.215
Penalties.
chevron_right
§ 3-3.216
Severability.
chevron_right
Article 3
Entertainment and Amusement Taxes
chevron_right
§ 3-3.301
Definitions.
chevron_right
§ 3-3.302
Imposition of Tax.
chevron_right
§ 3-3.303
Collection of Tax.
chevron_right
§ 3-3.304
Reports.
chevron_right
§ 3-3.305
Interest and Penalties.
chevron_right
§ 3-3.306
Failure to Collect and Report Tax.
chevron_right
§ 3-3.307
Records.
chevron_right
§ 3-3.308
Cessation of Business.
chevron_right
§ 3-3.309
Temporary Places of Amusement or Entertainment.
chevron_right
§ 3-3.310
Exceptions to Provisions.
chevron_right
§ 3-3.311
Federal Tax.
chevron_right
§ 3-3.312
Violations of Provisions.
chevron_right
§ 3-3.313
Effective Date of Provisions.
chevron_right
Article 4
Transient Occupancy Tax
chevron_right
§ 3-3.401
Title of Provisions.
chevron_right
§ 3-3.402
Definitions.
chevron_right
§ 3-3.403
Imposition of Tax.
chevron_right
§ 3-3.404
Exemptions from Provisions.
chevron_right
§ 3-3.405
Operator's Duties.
chevron_right
§ 3-3.406
Registration and Permit.
chevron_right
§ 3-3.407
Reporting and Remitting.
chevron_right
§ 3-3.408
Penalties and Interest.
chevron_right
§ 3-3.409
Failure to Collect and Report Tax.
chevron_right
§ 3-3.410
Determinations of Director of Finance: Appeals.
chevron_right
§ 3-3.411
Records.
chevron_right
§ 3-3.412
Refunds.
chevron_right
§ 3-3.413
Tax a Debt to City: Suits for Recovery.
chevron_right
§ 3-3.414
Violations of Provisions.
chevron_right
§ 3-3.415
Revocation of Permit.
chevron_right
§ 3-3.416
Closure of Hotel Without Permit.
chevron_right
§ 3-3.417
Recording Certificate of Lien.
chevron_right
§ 3-3.418
Priority and Lien of Tax.
chevron_right
§ 3-3.419
Warrant for Collection of Tax.
chevron_right
§ 3-3.420
Seizure and Sale.
chevron_right
§ 3-3.421
Duties on Transfer of Business.
chevron_right
§ 3-3.422
(Reserved)
chevron_right
§ 3-3.423
Withhold Notice.
chevron_right
§ 3-3.424
Stacking Prohibited.
chevron_right
Article 5
Real Property Transfer Tax
chevron_right
§ 3-3.501
Title.
chevron_right
§ 3-3.502
Tax Imposed.
chevron_right
§ 3-3.503
Person Responsible for Payment.
chevron_right
§ 3-3.504
Debt Security Instruments Exempted.
chevron_right
§ 3-3.505
Governmental Agencies Exempted.
chevron_right
§ 3-3.506
Bankruptcies and Receiverships.
chevron_right
§ 3-3.507
Securities and Exchange Commission.
chevron_right
§ 3-3.508
Partnerships.
chevron_right
§ 3-3.509
Administration.
chevron_right
§ 3-3.510
Claims for Refunds.
chevron_right
§ 3-3.511
Operative Date.
chevron_right
Article 6
Utility User Tax
chevron_right
§ 3-3.601
Tax Imposed.
chevron_right
§ 3-3.602
Purpose.
chevron_right
§ 3-3.603
Definitions.
chevron_right
§ 3-3.604
Exemptions.
chevron_right
§ 3-3.605
Electricity User Tax.
chevron_right
§ 3-3.606
Interest and Penalty.
chevron_right
§ 3-3.607
Debt.
chevron_right
§ 3-3.608
Duty to Collect — Procedures.
chevron_right
§ 3-3.609
Additional Powers and Duties of Tax Administrator.
chevron_right
§ 3-3.610
Assessment — Administrative Remedy.
chevron_right
§ 3-3.611
Records.
chevron_right
§ 3-3.612
Refunds.
chevron_right
§ 3-3.613
Termination or Suspension of Utility User Tax.
chevron_right
§ 3-3.614
Operative Date.
chevron_right
Article 7
New Construction Tax
chevron_right
§ 3-3.701
Tax Imposed.
chevron_right
§ 3-3.702
Definitions.
chevron_right
§ 3-3.703
Purpose.
chevron_right
§ 3-3.704
New Construction Tax Rates.
chevron_right
§ 3-3.705
Exemptions.
chevron_right
§ 3-3.706
Duty to Collect — Procedures.
chevron_right