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City of Inglewood, CA
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2024-03-12
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Code of Ordinances
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Chapter 9 Taxes
Code of Ordinances
Ch 1
General Provisions
Ch 2
Administration
Ch 3
Motor Vehicles and Traffic
Ch 4
Animal Regulations
Ch 5
Offenses, Miscellaneous
Ch 6
Fire Prevention
Ch 7
Sanitation and Health Regulations
Ch 8
Businesses, Trades and Professions
Ch 9
Taxes
Art 9-1
GENERAL PROVISIONS
§ 9-1
County Assesses and Collects Taxes.
§ 9-2
Definitions.
§ 9-2.1
Continuous Occupancy (Parking Lot).
§ 9-2.2
Hotel.
§ 9-2.3
Live.
§ 9-2.4
Month.
§ 9-2.5
Occupant (Parking Lot).
§ 9-2.6
Occupancy (Hotel).
§ 9-2.7
Occupancy (Parking Lot).
§ 9-2.8
Operator (Hotel).
§ 9-2.9
Operator (Parking Lot).
§ 9-2.10
Parking Station.
§ 9-2.11
Rent (Hotel).
§ 9-2.12
Rent (Parking Lot).
§ 9-2.13
Service Supplier.
§ 9-2.14
Service User.
§ 9-2.15
Tax Administrator.
§ 9-2.16
Telephone Corporation, Electrical Corporation, Gas Corporation, Water Corporation, and Cable Television Corporation.
§ 9-2.17
Transient.
§ 9-3
Violation a Misdemeanor.
§ 9-4
Prosecution Additional Recourse.
§ 9-5
Exemptions.
Art 9-2
ADMISSIONS TAX
§ 9-6
Admissions Tax. Levy and Assessment.
§ 9-6.5
Definition of "Live."
§ 9-7
Exceptions.
§ 9-8
Collection and Payment.
§ 9-9
Accounting and Delivery to the City.
§ 9-10
Form of Return.
§ 9-11
Pass Book Admissions.
§ 9-12
Final Accounting Payment.
§ 9-13
Tax Delinquency. Penalty.
§ 9-14
Taxes a Debt to the City. Actions Thereon.
§ 9-15
Exemptions.
§ 9-16
Use of Proceeds.
Art 9-3
ALCOHOLIC BEVERAGE CONSUMPTION TAX
§ 9-17
Ordinance No. 1997.
Art 9-4
CIGARETTE TAX
§ 9-18
Ordinance No. 1789.
Art 9-5
PARKING TAX
§ 9-19
Imposition and Rate of Tax.
§ 9-20
Persons Liable for Tax.
§ 9-21
Collection of Tax by Operators. Receipt to Occupant. Rules for Collection Schedules.
§ 9-22
Registration of Operator.
§ 9-23
Records Required from Operators.
§ 9-24
Examination of Records.
§ 9-25
Authority to Require Reports.
§ 9-26
Time of Payment.
§ 9-27
Extension of Time to File.
§ 9-28
Deficiency Determination.
§ 9-29
Interest on Deficiency.
§ 9-30
Offsetting of Overpayments.
§ 9-31
Time for Payment of Amounts Found Due. Penalty for Delinquency.
§ 9-32
Manner of Serving Notices.
§ 9-33
Penalties. Failure to Pay Tax.
§ 9-34
Determination if no Return is Made.
§ 9-35
Interest on Amount Found Due.
§ 9-36
Appeals from Determinations of Finance Director.
§ 9-37
Violation by Operator Misdemeanor.
§ 9-38
Tax Deemed a Debt.
§ 9-39
Disposition of Tax Funds.
§ 9-40
Purpose of Tax.
Art 9-6
REAL PROPERTY TRANSFER TAX
§ 9-41
Real Property Transfer Tax.
§ 9-42
Imposition of Tax.
§ 9-43
Persons Responsible for Payment.
§ 9-44
Exceptions from Tax. Instrument to Secure Debt.
§ 9-45
Exemptions from Tax. Governmental Agencies.
§ 9-46
Other Exemptions.
§ 9-47
Application of Tax.
§ 9-48
Other Exceptions.
§ 9-49
County Recorder to Administer.
§ 9-50
Claims for Refund. How Governed.
Art 9-7
SALES AND USE TAX
§ 9-51
Purpose.
§ 9-52
Sales Tax.
§ 9-53
Use Tax.
§ 9-54
Amendments to State Code.
§ 9-54.1
Application of Provisions Relating to Exclusions and Exemptions.
§ 9-55
Enjoining Collection Forbidden.
§ 9-55.1
Existing Sales and Use Tax Suspended.
Art 9-8
TRANSIENT OCCUPANCY TAX
§ 9-56
Tax Imposed.
§ 9-57
Exemptions.
§ 9-58
Operator's Duties.
§ 9-59
Registration.
§ 9-60
Reporting and Remitting.
§ 9-61
Penalties and Interest.
§ 9-62
Failure to Collect and Report Tax. Determination of Tax by Tax Administrator.
§ 9-63
Appeal.
§ 9-64
Records.
§ 9-65
Refunds.
§ 9-66
Actions to Collect.
§ 9-67
Violations. Misdemeanor.
§ 9-68
Repealed.
Art 9-9
UTILITY USERS TAX
§ 9-69
Definitions.
§ 9-70
Telephone Users Tax.
§ 9-71
Electricity Users Tax.
§ 9-72
Gas Users Tax.
§ 9-73
Collection of Tax from Service Users Receiving Direct Purchase of Gas or Electricity.
§ 9-74
Water Users Tax.
§ 9-75
Video Users Tax.
§ 9-76
Effect of Commingling Taxable Items with Non-Taxable Items.
§ 9-77
Constitutional and Statutory Exemptions.
§ 9-78
Substantial Nexus/Minimum Contacts.
§ 9-79
Duty to Collect and Remit—Procedures.
§ 9-80
Filing Return and Payment.
§ 9-81
Collection Penalties—Service Suppliers or Self-collectors.
§ 9-82
Deficiency Determination and Assessment—Tax Application Errors.
§ 9-83
Administrative Remedy—Nonpaying Service Users.
§ 9-84
Actions to Collect.
§ 9-85
Additional Powers and Duties of the Tax Administrator.
§ 9-86
Records.
§ 9-87
Refunds.
§ 9-88
Utility Users Tax Refund for Low Income Senior Citizens.
§ 9-88.1
Refuse Collection and Water Services Fee Discount for Senior Citizens and Disabled Citizens.
§ 9-88.2
Repealed.
§ 9-88.3
Repealed.
§ 9-88.4
Repealed.
§ 9-88.5
Repealed.
§ 9-88.6
Repealed.
§ 9-88.7
Repealed.
§ 9-89
Appeals.
§ 9-89.1
No Injunction/Writ of Mandate.
§ 9-89.2
Remedies Cumulative.
§ 9-89.3
Notice of Changes to Ordinance.
§ 9-89.4
Severability.
§ 9-89.5
Penalties.
§ 9-89.6
Future Amendment to Cited Statute.
Art 9-10
CONDOMINIUM CONVERSION TAX
§ 9-90
Title.
§ 9-91
Definitions.
§ 9-92
Imposition of Tax.
§ 9-93
Amount of Tax.
§ 9-94
Tax; When Payable.
§ 9-95
Special Use Permit Approval.
§ 9-95.1
Conversion of Community Apartments.
§ 9-96
Tax Refund.
§ 9-97
Purpose of Tax.
Art 9-11
NEW DWELLING UNIT CONSTRUCTION TAX
§ 9-105
Title.
§ 9-106
Declaration of Purpose; Deposit of Funds.
§ 9-107
Definitions.
§ 9-108
Imposition of Tax.
§ 9-109
Tax; When Payable.
§ 9-110
Exemptions.
Art 9-12
NONRESIDENTIAL CONSTRUCTION TAX
§ 9-120
Title.
§ 9-121
Declaration of Purpose.
§ 9-122
Definitions.
§ 9-123
Imposition of Tax.
§ 9-124
Refund of Tax.
§ 9-125
Limitations on Refunds.
§ 9-126
Exemptions.
Art 9-13
POLICE BENEFIT ASSESSMENT DISTRICT PROCEDURAL ORDINANCE
§ 9-130
Short Title.
§ 9-131
Nonexclusiveness of Article.
§ 9-132
Assessment District; Benefited Territory.
§ 9-133
Assessment District; Territory Within City Limits.
§ 9-134
Assessment District; Contiguous or Noncontiguous Territory.
§ 9-135
Reference to Plan or Map on File and Open to Public Inspection; Construction.
§ 9-136
Liberal Construction of Part; Validity; Finality.
§ 9-137
Definitions.
§ 9-137.1
Assessment District.
§ 9-137.2
Clerk.
§ 9-137.3
Police Chief.
§ 9-137.4
Finance Director.
§ 9-137.5
Fiscal Year.
§ 9-137.6
Property Owner.
§ 9-137.7
Services.
§ 9-138
Purpose.
§ 9-139
Resolution.
§ 9-140
Notice.
§ 9-140.1
Clerk; Duty; Exception.
§ 9-140.2
Publication; Law Governing.
§ 9-140.3
Completion of Publication; Time.
§ 9-140.4
Posted Notices; Bulletin Boards.
§ 9-140.5
Mailed Notices; First-Class Mail; Effect.
§ 9-140.6
Mailed Notices; Hearings for Formation of District or Annexation of Territory.
§ 9-141
Reports.
§ 9-141.1
Fiscal Year Report.
§ 9-141.2
Contents of Report.
§ 9-141.3
Description of Services.
§ 9-141.4
Estimate of Costs; Contents.
§ 9-141.5
Diagram of District.
§ 9-141.6
Lines and Dimensions of Lots or Parcels; Conformance and Reference to Assessor's Map.
§ 9-141.7
Assessment; Reference to Fiscal Year; Contents.
§ 9-141.8
Net Amount; Apportionment.
§ 9-141.9
Classification into Zones.
§ 9-142
Organization of the Assessment District; Resolution.
§ 9-142.1
Filing of Report; Submission to Legislative Body; Modification; Approval.
§ 9-142.2
Resolution of Intention; Contents.
§ 9-142.3
Notice of Hearing.
§ 9-142.4
Written Protests; Grounds; Withdrawal.
§ 9-142.5
Hearing; Conduct.
§ 9-142.6
Changes by City Council; Exclusions and Inclusions of Territory.
§ 9-142.7
Existence of Majority Protest; Adjustment of Territory.
§ 9-142.8
Abandonment of Proceedings; Overruling Protest.
§ 9-142.9
Adoption of Resolution; Ordering Improvements and Formation of District; Effect.
§ 9-143
Changes of Organization of District.
§ 9-143.1
Proceedings.
§ 9-143.2
Provisions Governing.
§ 9-143.3
Annexation.
§ 9-143.4
Detachment.
§ 9-143.5
Dissolution.
§ 9-144
Levy of Assessments After Formation Where Changes in District are Desired.
§ 9-144.1
Proceedings.
§ 9-144.2
Resolution Describing Services or Changes; Report by Police Chief.
§ 9-144.3
Filing of Report; Submission to City Council; Modification; Approval.
§ 9-144.4
Resolution of Intention; Contents.
§ 9-144.5
Regular Meetings; Time and Place.
§ 9-144.6
Notice of Hearing; Publication of Resolution of Intention.
§ 9-144.7
Mailed Notice of Hearing; Categories of Property Owners.
§ 9-144.8
Written Protests; Grounds; Withdrawal.
§ 9-144.9
Hearing; Conduct; Continuance.
§ 9-144.10
Changes in Improvements, Zones and Diagram.
§ 9-144.11
Resolution Confirming Diagram and Assessment; Effect.
§ 9-145
Completion of Proceedings; Collection of Assessment.
§ 9-145.1
Filing Diagram and Assessment.
§ 9-145.2
Entry of Amount on County Roll.
§ 9-145.3
County Collection.
§ 9-145.4
Net Amount Payable to Finance Director.
§ 9-146
Financial Provisions.
§ 9-146.1
Surplus or Deficit; Effect on Next Assessment.
§ 9-146.2
Deficit; Provision for Contributions and Advances.
§ 9-146.3
Contributions; Acceptance; Deposit.
§ 9-146.4
Contributions; Deduction from Costs.
§ 9-146.5
Annual Installment Assessments; Costs in Excess of Single Assessment; Resolution.
§ 9-146.6
Annual Installment Assessments; Reports by Police Chief.
§ 9-146.7
Annual Installment Assessments; Accumulation of Funds; Temporary Advances.
§ 9-146.8
Exemptions.
§ 9-147
Invalidity Provision.
§ 9-150
Suspension of Fire Service Fee.
Art 9-14
SUPPLEMENTAL PROPERTY TAX FOR EMPLOYEES RETIREMENT SYSTEM
§ 9-200
Title.
§ 9-201
Purpose.
§ 9-202
Imposition.
§ 9-203
Amount of Tax.
§ 9-204
Manner of Collection.
§ 9-205
Legality of Tax.
§ 9-206
Invalidity Provision.
Art 9-15
COMMUNICATION USERS' TAX
§ 9-300
Repealed.
§ 9-301
Repealed.
§ 9-302
Repealed.
§ 9-303
Repealed.
§ 9-304
Repealed.
§ 9-305
Repealed.
§ 9-306
Repealed.
§ 9-307
Repealed.
§ 9-308
Repealed.
§ 9-309
Repealed.
§ 9-310
Repealed.
§ 9-311
Repealed.
§ 9-312
Repealed.
§ 9-313
Repealed.
§ 9-330
Short Title.
§ 9-331
Definitions.
§ 9-332
Constitutional, Statutory, and Other Exemptions.
§ 9-333
Communication Users' Tax.
§ 9-334
Bundling Taxable Items with Nontaxable Items.
§ 9-335
Substantial Nexus/Minimum Contacts.
§ 9-336
Duty to Collect—Procedures.
§ 9-337
Collection Penalties—Service Suppliers.
§ 9-338
Actions to Collect.
§ 9-339
Deficiency Determination and Assessment—Tax Application Errors.
§ 9-340
Administrative Remedy—Nonpaying Service Users.
§ 9-341
Additional Powers and Duties of the Tax Administrator.
§ 9-342
Records.
§ 9-343
Refunds.
§ 9-344
Communication Users' Tax Refund for Low Income Senior Citizens.
§ 9-345
Appeals.
§ 9-346
No Injunction/Writ of Mandate.
§ 9-347
Notice of Changes to Ordinance.
§ 9-348
Future Amendment to Cited Statute.
§ 9-349
Use of Tax Proceeds.
§ 9-350
Independent Audit of Tax Collection, Exemption, Remittance, and Expenditure.
§ 9-351
Interaction with Prior Tax.
§ 9-352
No Increase in Tax Percentage or Change in Methodology without Voter Approval.
Art 9-16
VITAL CITY SERVICES TRANSACTIONS AND USE TAX
§ 9-400
Title.
§ 9-401
Operative Date.
§ 9-402
Purpose.
§ 9-403
Contract With State.
§ 9-404
Transactions Tax Rate.
§ 9-405
Place of Sale.
§ 9-406
Use Tax Rate.
§ 9-407
Adoption of Provisions of State Law.
§ 9-408
Limitations on Adoption of State Law and Collection of Use Taxes.
§ 9-409
Permit Not Required.
§ 9-410
Exemptions and Exclusions.
§ 9-411
Amendments.
§ 9-412
Enjoining Collection Forbidden.
§ 9-413
Segregated Fund and Accountability.
§ 9-414
Severability.
§ 9-415
Effective Date.
Ch 10
Public Works
Ch 11
Building Regulations
Ch 12
Planning and Zoning
Ch 13
Residential Mortgage Revenue Bond Law
Ch 14
Industrial Revenue Bond Law
Statutory References
Ch SR
Statutory References for California Cities
Tables
Ch OL
Ordinance List and Disposition Table
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Chapter 9
Taxes
Article 1
GENERAL PROVISIONS
chevron_right
§ 9-1
County Assesses and Collects Taxes.
chevron_right
§ 9-2
Definitions.
chevron_right
§ 9-2.1
Continuous Occupancy (Parking Lot).
chevron_right
§ 9-2.2
Hotel.
chevron_right
§ 9-2.3
Live.
chevron_right
§ 9-2.4
Month.
chevron_right
§ 9-2.5
Occupant (Parking Lot).
chevron_right
§ 9-2.6
Occupancy (Hotel).
chevron_right
§ 9-2.7
Occupancy (Parking Lot).
chevron_right
§ 9-2.8
Operator (Hotel).
chevron_right
§ 9-2.9
Operator (Parking Lot).
chevron_right
§ 9-2.10
Parking Station.
chevron_right
§ 9-2.11
Rent (Hotel).
chevron_right
§ 9-2.12
Rent (Parking Lot).
chevron_right
§ 9-2.13
Service Supplier.
chevron_right
§ 9-2.14
Service User.
chevron_right
§ 9-2.15
Tax Administrator.
chevron_right
§ 9-2.16
Telephone Corporation, Electrical Corporation, Gas Corporation, Water Corporation, and Cable Television Corporation.
chevron_right
§ 9-2.17
Transient.
chevron_right
§ 9-3
Violation a Misdemeanor.
chevron_right
§ 9-4
Prosecution Additional Recourse.
chevron_right
§ 9-5
Exemptions.
chevron_right
Article 2
ADMISSIONS TAX
chevron_right
§ 9-6
Admissions Tax. Levy and Assessment.
chevron_right
§ 9-6.5
Definition of "Live."
chevron_right
§ 9-7
Exceptions.
chevron_right
§ 9-8
Collection and Payment.
chevron_right
§ 9-9
Accounting and Delivery to the City.
chevron_right
§ 9-10
Form of Return.
chevron_right
§ 9-11
Pass Book Admissions.
chevron_right
§ 9-12
Final Accounting Payment.
chevron_right
§ 9-13
Tax Delinquency. Penalty.
chevron_right
§ 9-14
Taxes a Debt to the City. Actions Thereon.
chevron_right
§ 9-15
Exemptions.
chevron_right
§ 9-16
Use of Proceeds.
chevron_right
Article 3
ALCOHOLIC BEVERAGE CONSUMPTION TAX
chevron_right
§ 9-17
Ordinance No. 1997.
chevron_right
Article 4
CIGARETTE TAX
chevron_right
§ 9-18
Ordinance No. 1789.
chevron_right
Article 5
PARKING TAX
chevron_right
§ 9-19
Imposition and Rate of Tax.
chevron_right
§ 9-20
Persons Liable for Tax.
chevron_right
§ 9-21
Collection of Tax by Operators. Receipt to Occupant. Rules for Collection Schedules.
chevron_right
§ 9-22
Registration of Operator.
chevron_right
§ 9-23
Records Required from Operators.
chevron_right
§ 9-24
Examination of Records.
chevron_right
§ 9-25
Authority to Require Reports.
chevron_right
§ 9-26
Time of Payment.
chevron_right
§ 9-27
Extension of Time to File.
chevron_right
§ 9-28
Deficiency Determination.
chevron_right
§ 9-29
Interest on Deficiency.
chevron_right
§ 9-30
Offsetting of Overpayments.
chevron_right
§ 9-31
Time for Payment of Amounts Found Due. Penalty for Delinquency.
chevron_right
§ 9-32
Manner of Serving Notices.
chevron_right
§ 9-33
Penalties. Failure to Pay Tax.
chevron_right
§ 9-34
Determination if no Return is Made.
chevron_right
§ 9-35
Interest on Amount Found Due.
chevron_right
§ 9-36
Appeals from Determinations of Finance Director.
chevron_right
§ 9-37
Violation by Operator Misdemeanor.
chevron_right
§ 9-38
Tax Deemed a Debt.
chevron_right
§ 9-39
Disposition of Tax Funds.
chevron_right
§ 9-40
Purpose of Tax.
chevron_right
Article 6
REAL PROPERTY TRANSFER TAX
chevron_right
§ 9-41
Real Property Transfer Tax.
chevron_right
§ 9-42
Imposition of Tax.
chevron_right
§ 9-43
Persons Responsible for Payment.
chevron_right
§ 9-44
Exceptions from Tax. Instrument to Secure Debt.
chevron_right
§ 9-45
Exemptions from Tax. Governmental Agencies.
chevron_right
§ 9-46
Other Exemptions.
chevron_right
§ 9-47
Application of Tax.
chevron_right
§ 9-48
Other Exceptions.
chevron_right
§ 9-49
County Recorder to Administer.
chevron_right
§ 9-50
Claims for Refund. How Governed.
chevron_right
Article 7
SALES AND USE TAX
chevron_right
§ 9-51
Purpose.
chevron_right
§ 9-52
Sales Tax.
chevron_right
§ 9-53
Use Tax.
chevron_right
§ 9-54
Amendments to State Code.
chevron_right
§ 9-54.1
Application of Provisions Relating to Exclusions and Exemptions.
chevron_right
§ 9-55
Enjoining Collection Forbidden.
chevron_right
§ 9-55.1
Existing Sales and Use Tax Suspended.
chevron_right
Article 8
TRANSIENT OCCUPANCY TAX
chevron_right
§ 9-56
Tax Imposed.
chevron_right
§ 9-57
Exemptions.
chevron_right
§ 9-58
Operator's Duties.
chevron_right
§ 9-59
Registration.
chevron_right
§ 9-60
Reporting and Remitting.
chevron_right
§ 9-61
Penalties and Interest.
chevron_right
§ 9-62
Failure to Collect and Report Tax. Determination of Tax by Tax Administrator.
chevron_right
§ 9-63
Appeal.
chevron_right
§ 9-64
Records.
chevron_right
§ 9-65
Refunds.
chevron_right
§ 9-66
Actions to Collect.
chevron_right
§ 9-67
Violations. Misdemeanor.
chevron_right
§ 9-68
Repealed.
chevron_right
Article 9
UTILITY USERS TAX
chevron_right
§ 9-69
Definitions.
chevron_right
§ 9-70
Telephone Users Tax.
chevron_right
§ 9-71
Electricity Users Tax.
chevron_right
§ 9-72
Gas Users Tax.
chevron_right
§ 9-73
Collection of Tax from Service Users Receiving Direct Purchase of Gas or Electricity.
chevron_right
§ 9-74
Water Users Tax.
chevron_right
§ 9-75
Video Users Tax.
chevron_right
§ 9-76
Effect of Commingling Taxable Items with Non-Taxable Items.
chevron_right
§ 9-77
Constitutional and Statutory Exemptions.
chevron_right
§ 9-78
Substantial Nexus/Minimum Contacts.
chevron_right
§ 9-79
Duty to Collect and Remit—Procedures.
chevron_right
§ 9-80
Filing Return and Payment.
chevron_right
§ 9-81
Collection Penalties—Service Suppliers or Self-collectors.
chevron_right
§ 9-82
Deficiency Determination and Assessment—Tax Application Errors.
chevron_right
§ 9-83
Administrative Remedy—Nonpaying Service Users.
chevron_right
§ 9-84
Actions to Collect.
chevron_right
§ 9-85
Additional Powers and Duties of the Tax Administrator.
chevron_right
§ 9-86
Records.
chevron_right
§ 9-87
Refunds.
chevron_right
§ 9-88
Utility Users Tax Refund for Low Income Senior Citizens.
chevron_right
§ 9-88.1
Refuse Collection and Water Services Fee Discount for Senior Citizens and Disabled Citizens.
chevron_right
§ 9-88.2
Repealed.
chevron_right
§ 9-88.3
Repealed.
chevron_right
§ 9-88.4
Repealed.
chevron_right
§ 9-88.5
Repealed.
chevron_right
§ 9-88.6
Repealed.
chevron_right
§ 9-88.7
Repealed.
chevron_right
§ 9-89
Appeals.
chevron_right
§ 9-89.1
No Injunction/Writ of Mandate.
chevron_right
§ 9-89.2
Remedies Cumulative.
chevron_right
§ 9-89.3
Notice of Changes to Ordinance.
chevron_right
§ 9-89.4
Severability.
chevron_right
§ 9-89.5
Penalties.
chevron_right
§ 9-89.6
Future Amendment to Cited Statute.
chevron_right
Article 10
CONDOMINIUM CONVERSION TAX
chevron_right
§ 9-90
Title.
chevron_right
§ 9-91
Definitions.
chevron_right
§ 9-92
Imposition of Tax.
chevron_right
§ 9-93
Amount of Tax.
chevron_right
§ 9-94
Tax; When Payable.
chevron_right
§ 9-95
Special Use Permit Approval.
chevron_right
§ 9-95.1
Conversion of Community Apartments.
chevron_right
§ 9-96
Tax Refund.
chevron_right
§ 9-97
Purpose of Tax.
chevron_right
Article 11
NEW DWELLING UNIT CONSTRUCTION TAX
chevron_right
§ 9-105
Title.
chevron_right
§ 9-106
Declaration of Purpose; Deposit of Funds.
chevron_right
§ 9-107
Definitions.
chevron_right
§ 9-108
Imposition of Tax.
chevron_right
§ 9-109
Tax; When Payable.
chevron_right
§ 9-110
Exemptions.
chevron_right
Article 12
NONRESIDENTIAL CONSTRUCTION TAX
chevron_right
§ 9-120
Title.
chevron_right
§ 9-121
Declaration of Purpose.
chevron_right
§ 9-122
Definitions.
chevron_right
§ 9-123
Imposition of Tax.
chevron_right
§ 9-124
Refund of Tax.
chevron_right
§ 9-125
Limitations on Refunds.
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§ 9-126
Exemptions.
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Article 13
POLICE BENEFIT ASSESSMENT DISTRICT PROCEDURAL ORDINANCE
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§ 9-130
Short Title.
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§ 9-131
Nonexclusiveness of Article.
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§ 9-132
Assessment District; Benefited Territory.
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§ 9-133
Assessment District; Territory Within City Limits.
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§ 9-134
Assessment District; Contiguous or Noncontiguous Territory.
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§ 9-135
Reference to Plan or Map on File and Open to Public Inspection; Construction.
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§ 9-136
Liberal Construction of Part; Validity; Finality.
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§ 9-137
Definitions.
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§ 9-137.1
Assessment District.
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§ 9-137.2
Clerk.
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§ 9-137.3
Police Chief.
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§ 9-137.4
Finance Director.
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§ 9-137.5
Fiscal Year.
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§ 9-137.6
Property Owner.
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§ 9-137.7
Services.
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§ 9-138
Purpose.
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§ 9-139
Resolution.
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§ 9-140
Notice.
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§ 9-140.1
Clerk; Duty; Exception.
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§ 9-140.2
Publication; Law Governing.
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§ 9-140.3
Completion of Publication; Time.
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§ 9-140.4
Posted Notices; Bulletin Boards.
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§ 9-140.5
Mailed Notices; First-Class Mail; Effect.
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§ 9-140.6
Mailed Notices; Hearings for Formation of District or Annexation of Territory.
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§ 9-141
Reports.
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§ 9-141.1
Fiscal Year Report.
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§ 9-141.2
Contents of Report.
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§ 9-141.3
Description of Services.
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§ 9-141.4
Estimate of Costs; Contents.
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§ 9-141.5
Diagram of District.
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§ 9-141.6
Lines and Dimensions of Lots or Parcels; Conformance and Reference to Assessor's Map.
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§ 9-141.7
Assessment; Reference to Fiscal Year; Contents.
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§ 9-141.8
Net Amount; Apportionment.
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§ 9-141.9
Classification into Zones.
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§ 9-142
Organization of the Assessment District; Resolution.
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§ 9-142.1
Filing of Report; Submission to Legislative Body; Modification; Approval.
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§ 9-142.2
Resolution of Intention; Contents.
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§ 9-142.3
Notice of Hearing.
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§ 9-142.4
Written Protests; Grounds; Withdrawal.
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§ 9-142.5
Hearing; Conduct.
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§ 9-142.6
Changes by City Council; Exclusions and Inclusions of Territory.
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§ 9-142.7
Existence of Majority Protest; Adjustment of Territory.
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§ 9-142.8
Abandonment of Proceedings; Overruling Protest.
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§ 9-142.9
Adoption of Resolution; Ordering Improvements and Formation of District; Effect.
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§ 9-143
Changes of Organization of District.
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§ 9-143.1
Proceedings.
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§ 9-143.2
Provisions Governing.
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§ 9-143.3
Annexation.
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§ 9-143.4
Detachment.
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§ 9-143.5
Dissolution.
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§ 9-144
Levy of Assessments After Formation Where Changes in District are Desired.
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§ 9-144.1
Proceedings.
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§ 9-144.2
Resolution Describing Services or Changes; Report by Police Chief.
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§ 9-144.3
Filing of Report; Submission to City Council; Modification; Approval.
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§ 9-144.4
Resolution of Intention; Contents.
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§ 9-144.5
Regular Meetings; Time and Place.
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§ 9-144.6
Notice of Hearing; Publication of Resolution of Intention.
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§ 9-144.7
Mailed Notice of Hearing; Categories of Property Owners.
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§ 9-144.8
Written Protests; Grounds; Withdrawal.
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§ 9-144.9
Hearing; Conduct; Continuance.
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§ 9-144.10
Changes in Improvements, Zones and Diagram.
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§ 9-144.11
Resolution Confirming Diagram and Assessment; Effect.
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§ 9-145
Completion of Proceedings; Collection of Assessment.
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§ 9-145.1
Filing Diagram and Assessment.
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§ 9-145.2
Entry of Amount on County Roll.
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§ 9-145.3
County Collection.
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§ 9-145.4
Net Amount Payable to Finance Director.
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§ 9-146
Financial Provisions.
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§ 9-146.1
Surplus or Deficit; Effect on Next Assessment.
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§ 9-146.2
Deficit; Provision for Contributions and Advances.
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§ 9-146.3
Contributions; Acceptance; Deposit.
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§ 9-146.4
Contributions; Deduction from Costs.
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§ 9-146.5
Annual Installment Assessments; Costs in Excess of Single Assessment; Resolution.
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§ 9-146.6
Annual Installment Assessments; Reports by Police Chief.
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§ 9-146.7
Annual Installment Assessments; Accumulation of Funds; Temporary Advances.
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§ 9-146.8
Exemptions.
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§ 9-147
Invalidity Provision.
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§ 9-150
Suspension of Fire Service Fee.
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Article 14
SUPPLEMENTAL PROPERTY TAX FOR EMPLOYEES RETIREMENT SYSTEM
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§ 9-200
Title.
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§ 9-201
Purpose.
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§ 9-202
Imposition.
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§ 9-203
Amount of Tax.
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§ 9-204
Manner of Collection.
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§ 9-205
Legality of Tax.
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§ 9-206
Invalidity Provision.
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Article 15
COMMUNICATION USERS' TAX
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§ 9-300
Repealed.
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§ 9-301
Repealed.
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§ 9-302
Repealed.
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§ 9-303
Repealed.
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§ 9-304
Repealed.
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§ 9-305
Repealed.
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§ 9-306
Repealed.
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§ 9-307
Repealed.
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§ 9-308
Repealed.
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§ 9-309
Repealed.
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§ 9-310
Repealed.
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§ 9-311
Repealed.
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§ 9-312
Repealed.
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§ 9-313
Repealed.
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§ 9-330
Short Title.
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§ 9-331
Definitions.
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§ 9-332
Constitutional, Statutory, and Other Exemptions.
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§ 9-333
Communication Users' Tax.
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§ 9-334
Bundling Taxable Items with Nontaxable Items.
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§ 9-335
Substantial Nexus/Minimum Contacts.
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§ 9-336
Duty to Collect—Procedures.
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§ 9-337
Collection Penalties—Service Suppliers.
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§ 9-338
Actions to Collect.
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§ 9-339
Deficiency Determination and Assessment—Tax Application Errors.
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§ 9-340
Administrative Remedy—Nonpaying Service Users.
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§ 9-341
Additional Powers and Duties of the Tax Administrator.
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§ 9-342
Records.
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§ 9-343
Refunds.
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§ 9-344
Communication Users' Tax Refund for Low Income Senior Citizens.
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§ 9-345
Appeals.
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§ 9-346
No Injunction/Writ of Mandate.
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§ 9-347
Notice of Changes to Ordinance.
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§ 9-348
Future Amendment to Cited Statute.
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§ 9-349
Use of Tax Proceeds.
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§ 9-350
Independent Audit of Tax Collection, Exemption, Remittance, and Expenditure.
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§ 9-351
Interaction with Prior Tax.
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§ 9-352
No Increase in Tax Percentage or Change in Methodology without Voter Approval.
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Article 16
VITAL CITY SERVICES TRANSACTIONS AND USE TAX
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§ 9-400
Title.
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§ 9-401
Operative Date.
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§ 9-402
Purpose.
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§ 9-403
Contract With State.
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§ 9-404
Transactions Tax Rate.
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§ 9-405
Place of Sale.
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§ 9-406
Use Tax Rate.
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§ 9-407
Adoption of Provisions of State Law.
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§ 9-408
Limitations on Adoption of State Law and Collection of Use Taxes.
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§ 9-409
Permit Not Required.
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§ 9-410
Exemptions and Exclusions.
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§ 9-411
Amendments.
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§ 9-412
Enjoining Collection Forbidden.
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§ 9-413
Segregated Fund and Accountability.
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§ 9-414
Severability.
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§ 9-415
Effective Date.
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