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City of Pico Rivera, CA
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Code of Ordinances
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Title 3 Revenue and Finance
Title 3
Revenue and Finance
Chapter 3.04
GENERAL FUND
§ 3.04.010
Created—Source of funds—Expenditures.
Chapter 3.08
SPECIAL GAS TAX STREET IMPROVEMENT FUND
§ 3.08.010
Created—Name.
§ 3.08.020
Source of moneys.
§ 3.08.030
Expenditures.
Chapter 3.10
AIR QUALITY
§ 3.10.010
Definitions.
§ 3.10.020
Administration of fees and trust fund.
Chapter 3.12
EQUIPMENT REPLACEMENT FUND
§ 3.12.010
Created—Name.
§ 3.12.020
Source of moneys—Basis of rental rates.
§ 3.12.030
Expenditure restrictions.
Chapter 3.16
CLAIMS AND WARRANTS
§ 3.16.010
Definitions.
§ 3.16.020
City council—Statutory powers.
§ 3.16.030
Presentation of claims.
§ 3.16.040
Sufficient money for payment.
§ 3.16.050
Auditing of other claims.
§ 3.16.060
Forms for claims.
§ 3.16.070
Approval procedure.
§ 3.16.080
Auditing by director of finance.
§ 3.16.090
City council action.
§ 3.16.100
Approval, endorsement and payment.
§ 3.16.110
Warrants and voucher checks.
Chapter 3.20
PURCHASING
§ 3.20.010
System adopted—Purpose—Statutory authority.
§ 3.20.020
Administration—Purchasing authority.
§ 3.20.025
Vehicle purchasing authority.
§ 3.20.030
Exemptions from chapter application.
§ 3.20.040
Purchasing officer powers and duties.
§ 3.20.045
Compliance with federal, state, and local grant requirements.
new_releases
§ 3.20.050
Estimates of requirements.
§ 3.20.060
Requisition forms.
§ 3.20.070
Purchase orders.
§ 3.20.075
Change orders.
§ 3.20.080
Bid procedures required when.
§ 3.20.090
Encumbrance of funds.
§ 3.20.100
Open market procedure.
new_releases
§ 3.20.105
Personal and professional services excluded.
new_releases
§ 3.20.110
Formal contract procedure.
new_releases
§ 3.20.120
Notices inviting bids.
§ 3.20.130
Bidder's security.
§ 3.20.140
Bid opening procedure.
§ 3.20.150
Rejection of bids.
§ 3.20.160
Award of contracts.
§ 3.20.170
Tie bids.
§ 3.20.180
Performance bonds.
§ 3.20.190
Inspection and testing of materials.
§ 3.20.200
Sale of surplus supplies and equipment.
§ 3.20.210
City procurement and approval thresholds.
new_releases
§ 3.20.215
Procurement Policies and Procedures.
new_releases
Chapter 3.24
TAX ASSESSMENT PROCEDURE
§ 3.24.010
Date when property assessed.
§ 3.24.020
Assessment performed by the county.
Chapter 3.28
SALES AND USE TAX
§ 3.28.010
Short title.
§ 3.28.020
Purpose.
§ 3.28.030
Sales tax—Levied.
§ 3.28.040
Sales tax—Alternative exclusions and exceptions.
§ 3.28.050
Sales tax—Operability.
§ 3.28.060
Use tax—Levied.
§ 3.28.070
Use tax—Alternative exclusive exemptions.
§ 3.28.080
Use tax—Operability.
§ 3.28.090
Amendments.
§ 3.28.100
City sales and use tax—Credit for taxes due to redevelopment agency.
§ 3.28.110
Contract for administration.
§ 3.28.120
Enjoining collection forbidden.
§ 3.28.130
Violation—Penalty.
Chapter 3.32
TRANSACTIONS AND USE TAX
§ 3.32.010
Title.
§ 3.32.020
Operative date.
§ 3.32.030
Purpose.
§ 3.32.040
Contract with state.
§ 3.32.050
Transactions tax rate.
§ 3.32.060
Place of sale.
§ 3.32.070
Use tax rate.
§ 3.32.080
Adoption of provisions of state law.
§ 3.32.090
Limitations on adoption of state law and collection of use taxes.
§ 3.32.100
Permit not required.
§ 3.32.110
Exemptions and exclusions.
§ 3.32.120
New revenue use restriction.
§ 3.32.130
Amendments to state law.
§ 3.32.140
Enjoining collection forbidden.
§ 3.32.150
Severability.
§ 3.32.160
Effective date and submission to voters.
§ 3.32.170
Amendment and termination.
§ 3.32.180
Declaration.
§ 3.32.190
Accountability.
Chapter 3.36
UNIFORM TRANSIENT OCCUPANCY TAX
§ 3.36.010
Title for citation.
§ 3.36.020
Definitions.
§ 3.36.030
Imposed—Rate.
§ 3.36.040
Exemptions.
§ 3.36.050
Operator—Registration requirements.
§ 3.36.060
Operator—Collection duties.
§ 3.36.070
Reporting and remitting.
§ 3.36.080
Recordkeeping requirements.
§ 3.36.090
Refunds.
§ 3.36.100
Failure to collect and report.
§ 3.36.110
Late payment or fraud—Penalties.
§ 3.36.120
Actions to collect.
§ 3.36.130
Appeal procedure.
§ 3.36.140
Violation—Misdemeanor—Penalty.
Chapter 3.40
REAL PROPERTY TRANSFER TAX
§ 3.40.010
Title for citation—Statutory authority.
§ 3.40.020
Imposed—Amount.
§ 3.40.030
Administration of tax.
§ 3.40.040
Who must pay tax.
§ 3.40.050
Exemptions—Certain conveyances and orders.
§ 3.40.060
Exemptions—Instruments to secure debts.
§ 3.40.070
Exemptions—Partnership interests.
§ 3.40.080
Exemptions—Plans of reorganization.
§ 3.40.090
Exemptions—Public entities.
§ 3.40.100
Refunds.
Chapter 3.44
BUILDING TAX FOR PARKS AND RECREATION
§ 3.44.010
Title for citation—Statutory authority.
§ 3.44.020
Definitions.
§ 3.44.030
Amount—Who must pay.
§ 3.44.040
Time for payment.
§ 3.44.050
Use of funds—Restrictions.
Chapter 3.48
ALTERNATIVE BIDDING PROCEDURES FOR PUBLIC PROJECTS
§ 3.48.010
Findings and purpose.
§ 3.48.020
Definitions.
§ 3.48.030
Responsibilities of purchasing officer.
§ 3.48.040
Alternative bidding procedures.
new_releases
§ 3.48.050
Development, maintenance and use of list of qualified contractors.
§ 3.48.060
Plans, specifications and working details.
§ 3.48.070
Informal contract projects—Identifying and inviting bids.
§ 3.48.080
Opening of bids and award of contract.
new_releases
§ 3.48.090
Rejection of informal bids.
§ 3.48.100
Formal bidding.
new_releases
§ 3.48.110
Procedure for emergencies.
§ 3.48.120
Economic Opportunities Program.
Chapter 3.50
COMMUNICATION USERS' TAX
§ 3.50.010
Short title.
§ 3.50.020
Definitions.
§ 3.50.030
Constitutional, statutory, and other exemptions.
§ 3.50.040
Communication users' tax.
§ 3.50.050
Bundling taxable items with nontaxable items.
§ 3.50.060
Substantial nexus/minimum contacts.
§ 3.50.070
Duty to collect—Procedures.
§ 3.50.080
Collection penalties—Service suppliers.
§ 3.50.090
Actions to collect.
§ 3.50.100
Deficiency determination and assessment—Tax application errors.
§ 3.50.110
Administrative remedy—Nonpaying service users.
§ 3.50.120
Additional powers and duties of the tax administrator.
§ 3.50.130
Records.
§ 3.50.140
Refunds.
§ 3.50.150
Appeals.
§ 3.50.160
No injunction/writ of mandate.
§ 3.50.170
Notice of changes to ordinance.
§ 3.50.180
Effect of state and federal reference/authorization.
§ 3.50.190
Independent audit of tax collection, exemption, remittance and expenditure.
§ 3.50.200
Interaction with prior tax.
Chapter 3.52
UTILITY USERS TAX
§ 3.52.010
Definitions.
§ 3.52.020
Telephone users tax.
§ 3.52.030
Electricity users tax.
§ 3.52.040
Gas users tax.
§ 3.52.050
Collection of tax from service users receiving direct purchase of gas or electricity.
§ 3.52.060
Video users tax.
§ 3.52.070
Effect of bundling nontaxable with taxable items.
§ 3.52.080
Substantial nexus/minimum contacts.
§ 3.52.090
Constitutional and statutory exemptions.
§ 3.52.100
Duty to collect—Procedures.
§ 3.52.120
Filing return and payment.
§ 3.52.130
Collection penalties—Service suppliers or self-collectors.
§ 3.52.140
Deficiency determination and assessment—Tax application errors.
§ 3.52.150
Administrative remedy—Nonpaying service users.
§ 3.52.160
Actions to collect.
§ 3.52.170
Additional powers and duties of the tax administrator.
§ 3.52.180
Records.
§ 3.52.190
Refunds.
§ 3.52.200
Appeals.
§ 3.52.210
No injunction/writ of mandate.
§ 3.52.220
Remedies cumulative.
§ 3.52.230
Notice of changes to ordinance.
§ 3.52.240
Severability.
§ 3.52.250
Penalties.
§ 3.52.260
Future amendment or recodification of cited statute or regulation.
§ 3.52.270
Annual review.
Chapter 3.56
CLAIMS AGAINST THE CITY
§ 3.56.010
Authority.
§ 3.56.020
Claims required.
§ 3.56.025
Special claims procedure.
§ 3.56.030
Form of claim.
§ 3.56.040
Claim prerequisite to suit.
§ 3.56.050
Suit.