Article 3
Taxes and Licenses
Section Contents
Chapter 3.1 Introduction to Article 3
3.1.10 Purpose of this Article
Chapter 3.2 Uniform Local Sales and Use Tax Ordinance
3.2.10 Short Title
3.2.20 Rate
3.2.30 Operative Date
3.2.40 Purpose
3.2.50 Contract with State
3.2.60 Sales Tax
3.2.70 Place of Sale
3.2.80 Use Tax
3.2.90 Adoption of Provisions of State Law
3.2.100 Limitations on Adoption of State Law
3.2.110 Permit Not Required
3.2.120 Exclusions and Exemptions
3.2.130 Amendments
3.2.140 Enjoining Collection Forbidden
3.2.150 Severability
Chapter 3.3 Uniform Real Property Transfer Tax
3.3.10 Short Title
3.3.20 Imposition of Tax
3.3.30 Payment
3.3.40 Exemption; Security
3.3.50 Exemption; Governmental Agencies
3.3.60 Exemption; Miscellaneous Proceedings
3.3.70 Exemption; Securities and Exchange Commission
3.3.80 Partnerships
3.3.90 Administration by County Recorder
3.3.100 Claims for Refund
Chapter 3.4 Fire Tax
3.4.10 Purpose of this Chapter
3.4.20 Imposition of Fire Tax
3.4.30 Maximum Tax Amounts
3.4.40 Exemptions
3.4.50 Administrative Determinations; Appeal Procedures
3.4.60 Special Fund; Use of Tax Proceeds; Accountability Measures
3.4.70 Annual Determination of Tax Amounts: Inflation Adjustments
3.4.80 Collection with Property Taxes
Chapter 3.5 Home Occupation Business Licenses
3.5.10 Purpose of this Chapter
3.5.20 Definition of Home Occupation
3.5.30 Fee
3.5.40 Requirements for Issuance of a Home Occupation Business License
3.5.50 Revocation
Chapter 3.6 Regulation of Certain Businesses
3.6.10 Purpose of this Chapter
3.6.20 Adoption of License Ordinance
3.6.30 Amendment
3.6.40 Contractors
3.6.50 Vehicles
3.6.60 Resource Extraction Businesses
Chapter 3.7 Special Gas Tax Street Improvement Fund
3.7.10 Purpose of this Chapter
3.7.20 Special Gas Tax Street Improvement Fund
Chapter 3.8 Air Quality Improvement Fund
3.8.10 Purpose of this Chapter
3.8.20 Definitions
3.8.30 Establishment of Fund
3.8.40 Audits