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City of Ojai, CA
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2024-03-28
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Code of Ordinances
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Title 8 Finance, Revenue, and Taxation
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Chapter 1 TAXATION
Ttl SHT
Supplement History Table
Ch AO
Adopting Ordinance
Code of Ordinances
Ttl 1
General Provisions
Ttl 2
Administration
Ttl 3
Public Safety
Ttl 4
Public Welfare, Morals, and Conduct
Ttl 5
Sanitation and Health
Ttl 6
Businesses, Professions, and Trades
Ttl 7
Public Works
Ttl 8
Finance, Revenue, and Taxation
Ch 8-1
TAXATION
Ch 8-1 Art 1
Uniform Local Sales and Use Taxes
§ 8-1.101
Short title.
§ 8-1.102
Rate.
§ 8-1.103
Operative date.
§ 8-1.104
Purpose.
§ 8-1.105
Contract with State Board of Equalization.
§ 8-1.106
Sales taxes.
§ 8-1.107
Place of sale.
§ 8-1.108
Use taxes.
§ 8-1.109
Adoption of State law provisions.
§ 8-1.110
Limitations on adoption of State law provisions.
§ 8-1.111
Permits not required.
§ 8-1.112
Exclusions and exemptions.
§ 8-1.113
Exclusions and exemptions.
§ 8-1.114
Application of provisions relating to exclusions and exemptions.
§ 8-1.115
Amendments.
§ 8-1.116
Enjoining collection forbidden.
§ 8-1.117
Violations.
§ 8-1.118
Severability.
Ch 8-1 Art 2
Property Taxes
§ 8-1.201
Assessments and collections to be made by County.
Ch 8-1 Art 3
Real Property Transfer Taxes
§ 8-1.301
Title.
§ 8-1.302
Tax imposed.
§ 8-1.303
Person responsible for payment.
§ 8-1.304
Debt security instruments exempted.
§ 8-1.305
Governmental agencies exempted.
§ 8-1.306
Bankruptcies and receiverships.
§ 8-1.307
Securities and Exchange Commission.
§ 8-1.308
Partnerships.
§ 8-1.309
Administration.
§ 8-1.310
Claims for refunds.
§ 8-1.311
Operative date.
Ch 8-1 Art 4
Uniform Transient Occupancy Tax
§ 8-1.401
Title.
§ 8-1.402
Definitions: Scope.
§ 8-1.403
Person defined.
§ 8-1.404
Hotel defined.
§ 8-1.405
Occupancy defined.
§ 8-1.406
Transient defined.
§ 8-1.407
Rent defined.
§ 8-1.408
Operator defined.
§ 8-1.409
Tax Collector defined.
§ 8-1.410
Tax imposed.
§ 8-1.411
Payment by transients.
§ 8-1.412
Duties of operators.
§ 8-1.413
Records of operators.
§ 8-1.414
Registration required.
§ 8-1.415
Posting of certificates.
§ 8-1.416
Contents of certificates.
§ 8-1.417
Reporting and remitting by operators.
§ 8-1.418
Payment of taxes.
§ 8-1.419
Taxes held in trust.
§ 8-1.420
Original delinquencies.
§ 8-1.421
Continued delinquencies.
§ 8-1.422
Fraud.
§ 8-1.423
Interest.
§ 8-1.424
Penalties and interest merged with taxes.
§ 8-1.425
Determinations by Tax Collector.
§ 8-1.426
Determinations by Tax Collector: Notices.
§ 8-1.427
Determinations by Tax Collector: Applications for hearings.
§ 8-1.428
Determinations by Tax Collector: Hearings.
§ 8-1.429
Notices of appeals.
§ 8-1.430
Notices of appeals: Hearings: Notices.
§ 8-1.431
Notices of appeals: Hearings: Conduct.
§ 8-1.432
Notices of appeals: Hearings: Decisions.
§ 8-1.433
Refunds: Filing of claims.
§ 8-1.434
Refunds: Credit to operators.
§ 8-1.435
Refunds to operators.
§ 8-1.436
Refunds to transients and guests.
§ 8-1.437
Refunds: Written records.
§ 8-1.438
Taxes deemed a debt to City.
§ 8-1.439
Actions to collect.
§ 8-1.440
Violations.
§ 8-1.441
Violations: Punishment.
§ 8-1.442
Payment of tax prior to suit.
Ch 8-1 Art 5
Park and Recreational Tax
§ 8-1.501
Purpose.
§ 8-1.502
Dwelling unit defined.
§ 8-1.503
Exclusions.
§ 8-1.504
Person defined.
§ 8-1.505
Imposition of tax.
§ 8-1.506
Payment of tax.
§ 8-1.507
Conversions.
§ 8-1.508
Refunds.
§ 8-1.509
Park and Recreational Fund.
Ch 8-1 Art 6
Library Special Tax
§ 8-1.601
Definitions.
§ 8-1.602
Exemptions.
§ 8-1.603
Special tax.
§ 8-1.604
Purpose.
§ 8-1.605
Tax rate; contingency.
§ 8-1.606
Term.
§ 8-1.607
Adjustments and refunds.
§ 8-1.608
Amendments.
Ch 8-1 Art 7
Cannabis Business General Tax
§ 8-1.701
Title.
§ 8-1.702
Effective date.
§ 8-1.703
Purpose.
§ 8-1.704
Definitions.
§ 8-1.705
Cannabis business general tax.
§ 8-1.706
Registration of cannabis business.
§ 8-1.707
Payment obligation.
§ 8-1.708
Tax payment does not authorize activity.
§ 8-1.709
Cannabis tax is not a sales tax.
§ 8-1.710
Amendments, rate adjustments, and administration.
§ 8-1.711
Returns and remittances.
§ 8-1.712
Failure to pay timely.
§ 8-1.713
Refunds.
§ 8-1.714
Enforcement.
§ 8-1.715
Successor and assignee responsibility.
§ 8-1.716
Debts, deficiencies, and assessments.
§ 8-1.717
Apportionment.
Ttl 9
Building Regulations
Ttl 10
Planning and Zoning
Ttl 11
Rent Stabilization—Just Cause Eviction—Tenant Protections
Statutory References
Ttl SR
Statutory References for California Cities
Tables
Ttl OL
Ordinance List and Disposition Tables
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Chapter 1
TAXATION
Article 1
Uniform Local Sales and Use Taxes
chevron_right
§ 8-1.101
Short title.
chevron_right
§ 8-1.102
Rate.
chevron_right
§ 8-1.103
Operative date.
chevron_right
§ 8-1.104
Purpose.
chevron_right
§ 8-1.105
Contract with State Board of Equalization.
chevron_right
§ 8-1.106
Sales taxes.
chevron_right
§ 8-1.107
Place of sale.
chevron_right
§ 8-1.108
Use taxes.
chevron_right
§ 8-1.109
Adoption of State law provisions.
chevron_right
§ 8-1.110
Limitations on adoption of State law provisions.
chevron_right
§ 8-1.111
Permits not required.
chevron_right
§ 8-1.112
Exclusions and exemptions.
chevron_right
§ 8-1.113
Exclusions and exemptions.
chevron_right
§ 8-1.114
Application of provisions relating to exclusions and exemptions.
chevron_right
§ 8-1.115
Amendments.
chevron_right
§ 8-1.116
Enjoining collection forbidden.
chevron_right
§ 8-1.117
Violations.
chevron_right
§ 8-1.118
Severability.
chevron_right
Article 2
Property Taxes
chevron_right
§ 8-1.201
Assessments and collections to be made by County.
chevron_right
Article 3
Real Property Transfer Taxes
chevron_right
§ 8-1.301
Title.
chevron_right
§ 8-1.302
Tax imposed.
chevron_right
§ 8-1.303
Person responsible for payment.
chevron_right
§ 8-1.304
Debt security instruments exempted.
chevron_right
§ 8-1.305
Governmental agencies exempted.
chevron_right
§ 8-1.306
Bankruptcies and receiverships.
chevron_right
§ 8-1.307
Securities and Exchange Commission.
chevron_right
§ 8-1.308
Partnerships.
chevron_right
§ 8-1.309
Administration.
chevron_right
§ 8-1.310
Claims for refunds.
chevron_right
§ 8-1.311
Operative date.
chevron_right
Article 4
Uniform Transient Occupancy Tax
chevron_right
§ 8-1.401
Title.
chevron_right
§ 8-1.402
Definitions: Scope.
chevron_right
§ 8-1.403
Person defined.
chevron_right
§ 8-1.404
Hotel defined.
chevron_right
§ 8-1.405
Occupancy defined.
chevron_right
§ 8-1.406
Transient defined.
chevron_right
§ 8-1.407
Rent defined.
chevron_right
§ 8-1.408
Operator defined.
chevron_right
§ 8-1.409
Tax Collector defined.
chevron_right
§ 8-1.410
Tax imposed.
chevron_right
§ 8-1.411
Payment by transients.
chevron_right
§ 8-1.412
Duties of operators.
chevron_right
§ 8-1.413
Records of operators.
chevron_right
§ 8-1.414
Registration required.
chevron_right
§ 8-1.415
Posting of certificates.
chevron_right
§ 8-1.416
Contents of certificates.
chevron_right
§ 8-1.417
Reporting and remitting by operators.
chevron_right
§ 8-1.418
Payment of taxes.
chevron_right
§ 8-1.419
Taxes held in trust.
chevron_right
§ 8-1.420
Original delinquencies.
chevron_right
§ 8-1.421
Continued delinquencies.
chevron_right
§ 8-1.422
Fraud.
chevron_right
§ 8-1.423
Interest.
chevron_right
§ 8-1.424
Penalties and interest merged with taxes.
chevron_right
§ 8-1.425
Determinations by Tax Collector.
chevron_right
§ 8-1.426
Determinations by Tax Collector: Notices.
chevron_right
§ 8-1.427
Determinations by Tax Collector: Applications for hearings.
chevron_right
§ 8-1.428
Determinations by Tax Collector: Hearings.
chevron_right
§ 8-1.429
Notices of appeals.
chevron_right
§ 8-1.430
Notices of appeals: Hearings: Notices.
chevron_right
§ 8-1.431
Notices of appeals: Hearings: Conduct.
chevron_right
§ 8-1.432
Notices of appeals: Hearings: Decisions.
chevron_right
§ 8-1.433
Refunds: Filing of claims.
chevron_right
§ 8-1.434
Refunds: Credit to operators.
chevron_right
§ 8-1.435
Refunds to operators.
chevron_right
§ 8-1.436
Refunds to transients and guests.
chevron_right
§ 8-1.437
Refunds: Written records.
chevron_right
§ 8-1.438
Taxes deemed a debt to City.
chevron_right
§ 8-1.439
Actions to collect.
chevron_right
§ 8-1.440
Violations.
chevron_right
§ 8-1.441
Violations: Punishment.
chevron_right
§ 8-1.442
Payment of tax prior to suit.
chevron_right
Article 5
Park and Recreational Tax
chevron_right
§ 8-1.501
Purpose.
chevron_right
§ 8-1.502
Dwelling unit defined.
chevron_right
§ 8-1.503
Exclusions.
chevron_right
§ 8-1.504
Person defined.
chevron_right
§ 8-1.505
Imposition of tax.
chevron_right
§ 8-1.506
Payment of tax.
chevron_right
§ 8-1.507
Conversions.
chevron_right
§ 8-1.508
Refunds.
chevron_right
§ 8-1.509
Park and Recreational Fund.
chevron_right
Article 6
Library Special Tax
chevron_right
§ 8-1.601
Definitions.
chevron_right
§ 8-1.602
Exemptions.
chevron_right
§ 8-1.603
Special tax.
chevron_right
§ 8-1.604
Purpose.
chevron_right
§ 8-1.605
Tax rate; contingency.
chevron_right
§ 8-1.606
Term.
chevron_right
§ 8-1.607
Adjustments and refunds.
chevron_right
§ 8-1.608
Amendments.
chevron_right
Article 7
Cannabis Business General Tax
chevron_right
§ 8-1.701
Title.
chevron_right
§ 8-1.702
Effective date.
chevron_right
§ 8-1.703
Purpose.
chevron_right
§ 8-1.704
Definitions.
chevron_right
§ 8-1.705
Cannabis business general tax.
chevron_right
§ 8-1.706
Registration of cannabis business.
chevron_right
§ 8-1.707
Payment obligation.
chevron_right
§ 8-1.708
Tax payment does not authorize activity.
chevron_right
§ 8-1.709
Cannabis tax is not a sales tax.
chevron_right
§ 8-1.710
Amendments, rate adjustments, and administration.
chevron_right
§ 8-1.711
Returns and remittances.
chevron_right
§ 8-1.712
Failure to pay timely.
chevron_right
§ 8-1.713
Refunds.
chevron_right
§ 8-1.714
Enforcement.
chevron_right
§ 8-1.715
Successor and assignee responsibility.
chevron_right
§ 8-1.716
Debts, deficiencies, and assessments.
chevron_right
§ 8-1.717
Apportionment.
chevron_right