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City of Woodland, CA chevron_right chevron_right Code of Ordinances chevron_right Title 3 Taxation and Purchasing

Title 3 Taxation and Purchasing

Chapter 3.04 IN GENERAL
§ 3.04.010 Tax rate.
§ 3.04.020 Publication of notices required by chapter.
§ 3.04.030 Transfer of City tax functions to County.
§ 3.04.040 Abolition of offices of City Assessor and City Tax Collector.
Chapter 3.08 SALES AND USE TAXES
§ 3.08.010 Short title.
§ 3.08.020 Rate.
§ 3.08.030 Purpose of chapter.
§ 3.08.040 Contract with State prerequisite to effectiveness of chapter.
§ 3.08.050 Imposition of sales tax.
§ 3.08.060 Sales deemed consummated at place of delivery.
§ 3.08.070 Imposition of use tax.
§ 3.08.080 Adoption of provisions of State law.
§ 3.08.090 Additional seller's permit not required.
§ 3.08.100 Exclusions and exemptions generally.
§ 3.08.110 Additional exclusions and exemptions.
§ 3.08.120 Applicability of provisions relating to exclusions and exemptions.
§ 3.08.130 Adoption of amendments to State law.
§ 3.08.140 Injunctions, etc., against collection of taxes.
§ 3.08.150 Penalty for violation of chapter.
§ 3.08.160 Suspension of existing ordinances.
Chapter 3.12 TRANSIENT OCCUPANCY TAX
§ 3.12.010 Short title.
§ 3.12.020 Definitions.
§ 3.12.030 Imposition—Amount—When and where payable.
§ 3.12.040 Persons deemed exempt from tax.
§ 3.12.050 Collection by operators—Prohibited acts.
§ 3.12.060 Registration of hotels—Registration certificates.
§ 3.12.070 Returns and remittances.
§ 3.12.080 Penalties for failure to remit tax when due.
§ 3.12.090 Failure to collect and remit tax—Determination—Notice and hearing on tax determined.
§ 3.12.100 Appeal from determination of Tax Administrator.
§ 3.12.110 Operator to retain records for three years.
§ 3.12.120 Refunds.
§ 3.12.130 Action by City to collect tax.
§ 3.12.140 Violation of chapter a misdemeanor—Penalties.
Chapter 3.16 REAL PROPERTY TRANSFER TAX
§ 3.16.010 Short title—Adoption authority.
§ 3.16.020 Imposition.
§ 3.16.030 Payment.
§ 3.16.040 Exemptions from tax—Instruments to secure debts.
§ 3.16.050 Public agencies.
§ 3.16.060 Plans of reorganization or adjustment.
§ 3.16.070 Orders of Securities and Exchange Commission.
§ 3.16.080 Partnerships.
§ 3.16.090 Administration.
§ 3.16.100 Refunds.
§ 3.16.110 Operative date.
Chapter 3.20 TRANSACTIONS AND USE TAX
§ 3.20.010 Definitions.
§ 3.20.020 Purpose of chapter.
§ 3.20.030 Contract with State.
§ 3.20.040 Imposition of transactions tax—Transactions tax rate.
§ 3.20.050 Place of sale.
§ 3.20.060 Imposition of use tax—Use tax rate.
§ 3.20.070 Adoption of provisions of State law.
§ 3.20.080 Permit not required.
§ 3.20.090 Exemptions and exclusions.
§ 3.20.100 Adoption of amendments to State law.
§ 3.20.110 Enjoining collection forbidden.
§ 3.20.120 Severability.
Chapter 3.24 WOODLAND VISITOR ATTRACTION DISTRICT
§ 3.24.010 Authority.
§ 3.24.020 Purpose.
§ 3.24.030 Definitions.
§ 3.24.040 Boundaries of visitor attraction district.
§ 3.24.050 Applicability and findings of benefit.
§ 3.24.060 Businesses subject to assessments.
§ 3.24.070 Computation of assessments.
§ 3.24.080 Time and manner of collecting assessments.
§ 3.24.090 Use of assessments.
§ 3.24.100 Amendments and modifications.
§ 3.24.110 Accountability and disposition of assessments.
§ 3.24.120 Voluntary contribution.
§ 3.24.130 Duration of assessments.
Chapter 3.28 SUPPLEMENTAL TRANSACTIONS AND USE TAX
§ 3.28.010 Short title of chapter.
§ 3.28.020 Definitions.
§ 3.28.030 Purpose.
§ 3.28.040 Contract with State.
§ 3.28.050 Imposition of transactions and use tax—Rate.
§ 3.28.060 Place of sale.
§ 3.28.070 Imposition of use tax—Use tax rate.
§ 3.28.080 Adoption of provisions of State law.
§ 3.28.090 Permit not required.
§ 3.28.100 Exemptions and exclusions.
§ 3.28.110 Adoption of amendments to State law.
§ 3.28.120 Enjoining collection prohibited.
Chapter 3.32 PURCHASING SYSTEM
§ 3.32.010 Definitions.
§ 3.32.020 Centralized purchasing division and purchasing system.
§ 3.32.030 Purchasing Officer.
§ 3.32.040 General purchasing regulations, policies and procedures.
§ 3.32.050 Bidding requirements—Public projects.
§ 3.32.060 Bidding requirements—Maintenance and general services.
§ 3.32.070 Bidding requirements—Professional services.
§ 3.32.080 Bidding requirements—Materials, supplies and equipment.
§ 3.32.090 Public projects—Formal bidding procedure.
§ 3.32.100 Public projects—Informal bidding procedure.
§ 3.32.110 Non-public projects—Formal bidding procedure.
§ 3.32.120 Non-public projects—Informal bidding procedure.
§ 3.32.130 Exceptions to competitive bidding—Public projects.
§ 3.32.140 Exceptions to competitive bidding—Non-public projects.
§ 3.32.150 Surplus materials, supplies and equipment.
Chapter 3.36 CANNABIS BUSINESS TAX
§ 3.36.010 Title.
§ 3.36.020 Authority and purpose.
§ 3.36.030 Intent.
§ 3.36.040 Definitions.
§ 3.36.050 Tax Imposed.
§ 3.36.060 Registration, reporting and remittance of tax.
§ 3.36.070 Payments and communications—Timely remittance.
§ 3.36.080 Payment—When taxes deemed delinquent.
§ 3.36.090 Notice not required by the City.
§ 3.36.100 Penalties and interest.
§ 3.36.110 Refunds and credits.
§ 3.36.120 Refunds and procedures.
§ 3.36.130 Personal cultivation not taxed.
§ 3.36.140 Administration of the tax.
§ 3.36.150 Appeal procedure.
§ 3.36.160 Enforcement—Action to collect.
§ 3.36.170 Apportionment.
§ 3.36.180 Constitutionality and legality.
§ 3.36.190 Audit and examination of premises and records.
§ 3.36.200 Other licenses, permits, taxes, fees or charges.
§ 3.36.210 Payment of tax does not authorize unlawful business.
§ 3.36.220 Deficiency determinations.
§ 3.36.230 Failure to report—Nonpayment, fraud.
§ 3.36.240 Tax assessment—Notice requirements.
§ 3.36.250 Tax assessment—Hearing, application and determination.
§ 3.36.260 Conviction for violation—Taxes not waived.
§ 3.36.270 Violation deemed misdemeanor.
§ 3.36.280 Severability.
§ 3.36.290 Remedies cumulative.
§ 3.36.300 Amendment or repeal.
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