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City of Avalon, CA
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Title 3: Finance
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Chapter 3-3 Taxes
Chapter 3-3
Taxes
Article 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.
Article 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.
Article 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.
Article 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.
Article 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.
Article 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.
Article 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.