DIVISION 2
FINANCE AND TAXATION Revised 10/19

TABLE OF CONTENTS

Part I - Finance General

Chapter 1 - Demands Against the City

Article 1 - Presenting, Auditing and Payment

21.1.1.    Demand requirements.

21.1.2.    Auditing prior to payment.

21.1.3.    Preparation and listing of warrants.

21.1.4.    Certification by Finance Director.

21.1.5.    Duty of Treasurer to pay warrants.

21.1.6.    Delegation of duties.

Article 2 - Disposition of City’s Obsolete Personal Property

21.2.1.    Definitions.

21.2.2.    Authority to dispose of obsolete personal property.

21.2.3.    Methods of disposition of obsolete personal property.

21.2.4.    Restrictions applicable to disposition of personal property.

Article 3 - Refund of Monies Collected

21.3.1.    Approval of refund.

21.3.2.    Administrative expenses; limitations.

21.3.3.    Requests for refund.

21.3.4.    Qualifications for refund.

21.3.5.    Application of refund to debt.

Chapter 2 - Purchases of Personal Property and Services Revised 10/19

Article 1 - Generally

22.1.1.    Purpose.

22.1.2.    City Manager’s responsibility.

22.1.3.    Definitions.

22.1.4.    Lowest responsible bidder.

22.1.5.    Disasters.

22.1.6.    Unauthorized purchases.

Article 2 - Public Works Projects

22.2.1.    Public works projects and contracts defined.

22.2.2.    Awarding public works contracts.

22.2.3.    Other public works contracts.

22.2.4.    Emergencies.

22.2.5.    Force account projects.

Article 3 - Formal Bidding

22.3.1.    Formal bids.

22.3.2.    Notices inviting bids.

22.3.3.    Publication and posting of notices.

22.3.4.    Bidders’ list.

22.3.5.    Bidders’ security.

22.3.6.    Bid opening procedure.

22.3.7.    Rejection of bids.

22.3.8.    Tie bids.

22.3.9.    Award of contracts.

22.3.10.    Waiver of defects and technicalities.

22.3.11.    Performance and payment bonds.

22.3.12.    Emergencies.

22.3.13.    Exception; professional services.

22.3.14.    Exception; auditors.

22.3.15.    Exception; cooperative purchases.

22.3.16.    Exception; repairs.

22.3.17.    Exception; sole-source purchases.

22.3.18.    Exception; special opportunity purchases.

22.3.19.    Exception; computer and networking hardware and software purchases.

22.3.20.    Multi-step sealed bidding.

22.3.21.    Pre-bid conferences in multi-step sealed bidding.

22.3.22.    Procedure for phase one of multi-step sealed bidding.

22.3.23.    Mistakes during multi-step sealed bidding.

22.3.24.    Procedure for phase two.

Article 4 - Informal Price Quotations Revised 10/19

22.4.1.    Open market purchases. Revised 10/19

22.4.2.    Minimum number of quotations.

22.4.3.    Notice inviting quotations.

22.4.4.    Repealed by O-3380.

22.4.5.    Special opportunity purchases.

Article 5 - Repealed by O-3278

Chapter 3 - City of Torrance Health Facility Revenue Bond Law

Article 1 - General Provisions and Definitions

23.1.1.    Citation.

23.1.2.    Declaration of necessity.

23.1.3.    Definitions.

Article 2 - Financing Health Facilities

23.2.1.    Loan for health facility.

23.2.2.    Loan to refund or refinance health facility.

23.2.3.    Sale or lease of health facility by City.

23.2.4.    Recovery of costs and expenses by City.

23.2.5.    Insurance or guarantee of payment.

23.2.6.    Fixing rents, fees, rates, etc.

23.2.7.    Deeds of trust or mortgages as security.

23.2.8.    Employment of experts and consultants.

23.2.9.    Do all things necessary and convenient.

Article 3 - Bonds

23.3.1.    Issue limited obligation bonds.

23.3.2.    Amount of bonds.

23.3.3.    Type, form and sale of bonds.

23.3.4.    Terms and conditions of bonds.

23.3.5.    Pledge of revenues.

23.3.6.    Liability of Council and officers.

23.3.7.    Purchase of bonds by City.

23.3.8.    Compelling performance.

23.3.9.    Refunding bonds; use of proceeds.

23.3.10.    Independent validity of bonds.

Article 4 - Supplemental Provisions

23.4.1.    Liberal construction.

23.4.2.    Effect of omission or defect.

23.4.3.    Authority.

23.4.4.    Provisions of this article are complete; alternative.

Chapter 4 - Revenue Bond Procedural Law

Article 1 - General Provisions

24.1.1.    Citation.

24.1.2.    Procedure for issuing revenue bonds.

Chapter 5 - City of Torrance Economic Development Revenue Bond Law

Article 1 - General Provisions and Definitions

25.1.1.    Declaration of necessity.

25.1.2.    Definitions.

Article 2 - Financing Facilities

25.2.1.    Loan to construct facility.

25.2.2.    Loan to refinance facility.

25.2.3.    Application for loan.

25.2.4.    Equal opportunity employment.

25.2.5.    Standards and procedures.

25.2.6.    Recovery of costs and expenses.

25.2.7.    Insurance or guaranty of payment.

25.2.8.    Fixing rents, fees and rates.

25.2.9.    Deeds of trust or mortgages as security.

25.2.10.    Employment of experts and consultants.

25.2.11.    Do all things necessary and convenient.

Article 3 - Bonds

25.3.1.    Issue limited obligation bonds.

25.3.2.    Amount of bonds.

25.3.3.    Type, form and sale of Bonds.

25.3.4.    Terms and conditions of bonds.

25.3.5.    Pledge of revenues.

25.3.6.    Liability of Council and officers.

25.3.7.    Purchase of bonds by City.

25.3.8.    Compelling performance.

25.3.9.    Refunding bonds; use of proceeds.

25.3.10.    Independent validity of bonds.

Article 4 - Supplemental Provisions

25.4.1.    Liberal construction.

25.4.2.    Effect of omission or defect.

25.4.3.    Authority.

25.4.4.    Provisions of this Chapter complete.

Chapter 6 - Seismic Safety Building Rehabilitation Bond Procedural Ordinance

Article 1 - General Provision

26.1.1.    Citation.

26.1.2.    Procedure for issuing bonds or other obligations.

Article 2 - Procedures for Forming Assessment Districts and Levying Assessments

26.2.1.    Construction governed by definitions.

26.2.2.    Reference to map on file and open to public inspection.

26.2.3.    Power to construct, acquire, install, etc., improvements; Acquisition of land and easements.

26.2.4.    Resolution of intention.

26.2.5.    Payment of cost and expenses out of general fund authorized.

26.2.6.    Call for report.

26.2.7.    Contents of report.

26.2.8.    Allowance for interest.

26.2.9.    Presumption that improvements will benefit undeveloped or underdeveloped properties.

26.2.10.    Specification and description of boundaries of district.

26.2.11.    Assessment of land; Credit for dedications and improvements.

26.2.12.    Loans to special funds.

26.2.13.    Consideration of report; Modification.

26.2.14.    Public hearing of protests.

26.2.15.    Waiver of protest hearing and notices.

26.2.16.    Notice of passage of resolution of intention; Posting.

26.2.17.    Contents of notice.

26.2.18.    Publication of notice.

26.2.19.    Effect of failure to post.

26.2.20.    Notice to owners; Effect of failure to mail notice.

26.2.21.    Contents of notice to owners.

26.2.22.    Affidavit of city clerk or assessment engineer.

26.2.23.    Filing of protests; Evidence of property ownership; Duties of city clerk or assessment engineer.

26.2.24.    Waiver of right to protest.

26.2.25.    Correction of error or informality.

26.2.26.    Majority protest; Withdrawal of protests.

26.2.27.    Majority protest; Determination of ownership of signers; Evidence considered.

26.2.28.    Resolutions; Confirmation of assessment.

26.2.29.    Authority for City Council to make changes before completion of proceedings; boundaries not to be changed to include territory not benefited.

26.2.30.    Changes to be made on notice and hearing; Exceptions.

26.2.31.    Resolution; Description of proposed changes; Reference to maps, plats, etc.; Publication.

26.2.32.    Proposals to include additional territory or to increase assessment; To whom copy to be mailed.

26.2.33.    Written objection to proposed changes; Filing with City Clerk; Hearing and determination; Jurisdiction to order changes; Conclusiveness of order.

26.2.34.    Annual estimate of expenditures for ensuing year; Authority to levy special assessment or fee.

26.2.35.    Notice of hearing regarding special assessment or fee.

26.2.36.    Proceedings when supplemental assessment deemed necessary; Credit.

26.2.37.    Contest of validity.

26.2.38.    Diagram and assessment; Transmission and recordation.

26.2.39.    Recording diagram and assessment; effect.

26.2.40.    Recordation of notice of assessment; Time; Effect.

26.2.41.    Time for payment of assessment; Penalty.

26.2.42.    Notice to owners of recordation of assessment.

26.2.43.    Payment of assessments.

26.2.44.    Purpose of assessment.

26.2.45.    Sale; Redemption.

26.2.46.    Effect of certificate of sale or deed.

26.2.47.    Purchase by the City.

26.2.48.    Purchase subject to unpaid assesments.

26.2.49.    Powers of City Council.

26.2.50.    Use of revenue; Collection; Penalties.

26.2.51.    Assessment liens; Priority; Continuance; Notice.

26.2.52.    Supplemental and additional powers.

26.2.53.    Bonds.

26.2.54.    Amendment.

26.2.55.    Action to determine validity; Law governing.

Chapter 7 - Mobile Source Air Pollution Reduction Funds

Article 1 - Fund Created

27.1.1.    Fund created.

Article 2 - Purpose of Fund

27.2.2.    Support of Clean Air Act.

27.2.3.    Use of funds.

Chapter 8 - Industrial Development Authority

Article 1 - Activation

28.1.1.    Statutory method of origination.

28.1.2.    Activation of authority.

Chapter 9 - Impact Fees

Article 1 - Transportation Impact Fees

29.1.1.    Findings and intent.

29.1.2.    Residential transportation impact fees required.

29.1.3.    Non-residential transportation impact fees required.

29.1.4.    Transportation impact fees - exemption or reduction.

29.1.5.    Appeals.

29.1.6.    Use of funds.

29.1.7.    Fee amount applicable to pending projects.

29.1.8.    Periodic adjustment to fee amount.

Article 2 - Utility Undergrounding Impact Fees

29.2.1.    Findings and intent.

29.2.2.    Residential utility undergrounding impact fees required.

29.2.3.    Non-residential utility undergrounding impact fees required.

29.2.4.    Utility undergrounding impact fees - Exemption or reduction

29.2.5.    Appeals.

29.2.6.    Use of funds.

29.2.7.    Fee amount applicable to pending projects.

29.2.8.    Periodic adjustment to fee amount.

Article 3 - Storm Drain Impact Fees

29.3.1.    Findings and intent.

29.3.2.    Residential storm drain impact fees required.

29.3.3.    Non-residential storm drain impact fees required.

29.3.4.    Storm drain impact fees - Exemption or reduction.

29.3.5.    Appeals.

29.3.6.    Use of funds.

29.3.7.    Fee amount applicable to pending projects.

29.3.8.    Periodic adjustment to fee amount.

Article 4 - Sewer Impact Fees

29.4.1.    Findings and intent.

29.4.2.    Residential sewer impact fees required.

29.4.3.    Non-residential sewer impact fees required.

29.4.4.    Sewer impact fees - Exemption or reduction

29.4.5.    Appeals.

29.4.6.    Use of funds.

29.4.7.    Fee amount applicable to pending projects.

29.4.8.    Periodic adjustment to fee amount.

Article 5 - Fire Facilities Impact Fees

29.5.1.    Findings and intent.

29.5.2.    Residential fire facilities impact fees required.

29.5.3.    Non-residential fire facilities impact fees required.

29.5.4.    Fire facilities impact fees - Exemption or reduction.

29.5.5.    Appeals.

29.5.6.    Use of funds.

29.5.7.    Fee amount applicable to pending projects.

29.5.8.    Periodic adjustment to fee amount.

Article 6 - Police Facilities Impact Fees

29.6.1.    Findings and intent.

29.6.2.    Residential police facilities impact fees required.

29.6.3.    Non-residential police facilities impact fees required.

29.6.4.    Police facilities impact fees - Exemption or reduction.

29.6.5.    Appeals.

29.6.6.    Use of funds.

29.6.7.    Fee amount applicable to pending projects.

29.6.8.    Periodic adjustment to fee amount.

Part II - Funds and Accounts

Chapter 10 - Special Deposits Fund

Article 1 - Fund Created

210.1.1.    Creation of fund.

Article 2 - General

210.2.1.    Receipts.

210.2.2.    Disbursements.

210.2.3.    Auditing of demands.

210.2.4.    Preparation of warrants.

210.2.5.    Separate warrant register.

210.2.6.    Examination by Finance Committee.

Chapter 11 - Special Fund for Capital Outlays

Article 1 - Fund Created

211.1.1.    Creation of Fund.

Article 2 - General

211.2.1.    Designation; restrictions as to disbursements.

211.2.2.    Taxes levied to raise monies permitted; limitation upon levies.

211.2.3.    Transferral of monies to fund.

Chapter 12 - Special Gas Tax Street Improvement Fund

Article 1 - Fund Created

212.1.1.    Creation of fund.

Article 2 - General

212.2.1.    Source of revenue.

212.2.2.    Expenditures.

Chapter 13 - Drainage Improvement Fund

Article 1 - Repealed by O-3675

Article 2 - Repealed by O-3675

Article 3 - Repealed by O-3675

Article 4 - Repealed by O-3675

Article 5 - Repealed by O-3675

Article 6 - Repealed by O-3675

Article 7 - Repealed by O-3675

Article 8 - Repealed by O-3675

Article 9 - Repealed by O-3675

Article 10 - Repealed by O-3675

Article 11 - Repealed by O-3675

Article 12 - Repealed by O-3675

Chapter 14 - Sewer Fund

Article 1 - Repealed by O-3675

Article 2 - Repealed by O-3675

Chapter 15 - Right-of-Way Acquisition and Improvement Fund

Article 1 - Fund Created

215.1.1.    Creation of fund.

215.1.2.    Use of funds.

Article 2 - General

215.2.1.    Access standards.

215.2.2.    Computation of contributions.

215.2.3.    Disposal of proceeds.

Chapter 16 - Secret Service Account

Article 1 - Account Created

216.1.1.    Created; administration.

216.1.2.    Purpose.

Article 2 - General

216.2.1.    Appropriation of funds.

216.2.2.    Use of funds.

216.2.3.    Accounting to Director of Finance.

216.2.4.    Report to City Council.

216.2.5.    Expenditures confidential.

216.2.6.    Manner of drawing funds.

216.2.7.    Payment of demands.

216.2.8.    Services not within classified service.

216.2.9.    Delegation of authority.

Chapter 17 - Payroll Revolving Fund

Article 1 - Fund Created

217.1.1.    Creation of fund; amount.

Article 2 - Repealed by O-3078

Chapter 18 - Water Revenue Fund

Article 1 - Fund Created

218.1.1.    Creation of fund.

Article 2 - General.

218.2.1.    Use of revenue.

218.2.2.    Surplus funds.

Chapter 19 - Underground Utilities Fund

Article 1 - Repealed by O-3675

Article 2 - Repealed by O-3675

Article 3 - Repealed by O-3675

Part III - Taxation

Chapter 20 - Sales and Use Tax

Article 1 - Sales of Tangible Personal Property at Retail; Sales Tax

220.1.1.    Imposition and rate of tax.

220.1.2.    In addition to all other taxes.

220.1.3.    Tax levied in same manner as State tax.

220.1.4.    Adoption of State Sales and Use Tax Law; additional exemptions.

220.1.5.    Allocation of duties to City officials.

220.1.6.    Appointment and duties of delinquent sales tax administrator.

220.1.7.    Adoption of rules and regulations of State Board of Equalization.

220.1.8.    Effect of inclusion of portions of State law verbatim relative to adoption.

220.1.9.    Permit required; application.

220.1.10.    Permit fee.

220.1.11.    Issuance of permit; separate permit required for each place of business.

220.1.12.    Permit not assignable; fee for change of location of business.

220.1.13.    Display of permit.

220.1.14.    Revocation of permit; issuance of new permit after revocation.

220.1.15.    Fee for issuance of new permit after revocation.

220.1.16.    Carrying on business without permit.

220.1.17.    When tax due and payable; granting of extension; penalty on delinquent payments.

220.1.18.    Tax to be collected from consumer.

220.1.19.    Representations by retailer as to absorption of tax prohibited.

220.1.20.    Taxes payable to City Clerk; collection by civil suit.

220.1.21.    Evidence that sale is not a sale at retail.

220.1.22.    Disposition of proceeds.

220.1.23.    Information not to be divulged by City officials; exceptions.

220.1.24.    False or fraudulent returns.

Article 2 - Use Tax

220.2.1.    Defined.

220.2.2.    Imposition and rate of tax.

220.2.3.    Use tax levied in same manner as State tax.

220.2.4.    Adoption of State Use Tax Law by reference; exceptions.

220.2.5.    Adoption of rules and regulations by reference.

220.2.6.    Interpretation.

220.2.7.    Duty to collect tax.

220.2.8.    Persons liable to tax.

220.2.9.    Collection of tax by retailer.

220.2.10.    Separate display of tax from list or other price.

220.2.11.    Personal property to which tax applied.

220.2.12.    Exemptions.

220.2.13.    Registration of retailers.

220.2.14.    Due date of taxes.

220.2.15.    Returns.

220.2.16.    Extension of time; waiver of compromise.

220.2.17.    Schedules for payment of tax.

220.2.18.    Suit for tax.

220.2.19.    Resale certificate.

220.2.20.    Disposition of proceeds.

220.2.21.    Divulging of information forbidden.

220.2.22.    False or fraudulent returns.

220.2.23.    Failure to make return or furnish data.

Article 3 - Uniform Local Sales and Use Tax

220.3.1.    Short Title.

220.3.2.    Purpose.

220.3.3.    Contract with State.

220.3.4.    Sales tax.

220.3.5.    Use tax.

220.3.6.    Amendments.

220.3.7.    Enjoining collection forbidden.

220.3.8.    Place of sale.

220.3.9.    Adoption of provisions of State law.

220.3.10.    Limitations on adoption of State law.

220.3.11.    Permit not required.

220.3.12.    Rate.

220.3.13.    Operative date.

220.3.14.    Exclusions and exemptions.

220.3.15.    Exclusions and exemptions.

220.3.16.    Application of provisions relating to exclusions and exemptions.

220.3.17.    Existing sales and use tax provisions suspended.

220.3.18.    Credit against taxes due and payable to redevelopment agency.

Chapter 21 - Cigarette Tax

221.1.1.    Suspended by O-1809; 10 cents to be collected by State; 3 cents to be returned to City effective 10-1-67.

Chapter 22 - Uniform Occupancy Tax

Article 1 - General

222.1.1.    Title.

222.1.2.    Definitions.

Article 2 - Regulations

222.2.1.    Tax imposed.

222.2.2.    Exemptions.

222.2.3.    Operator’s duties.

222.2.4.    Registration.

222.2.5.    Reporting and remitting.

222.2.6.    Penalties and interest.

222.2.7.    Failure to collect and report tax; determination of tax by Tax Administrator.

222.2.8.    Right of appeal.

222.2.9.    Records.

222.2.10.    Refunds.

222.2.11.    Actions to collect.

222.2.12.    Violations; infraction.

Chapter 23 - Park and Recreation Facilities Tax

Article 1 - General

223.1.1.    Title.

223.1.2.    Creation of fund.

223.1.3.    Purpose.

223.1.4.    Definitions.

Article 2 - Regulations

223.2.1.    Taxes; application.

223.2.2.    Taxes; amount.

223.2.3.    Taxes; when payable.

223.2.4.    Exemption from tax.

223.2.5.    Refund of tax.

Chapter 24 - Real Property Transfer Tax

224.1.1.    Authority to levy.

224.1.2.    Tax imposed.

224.1.3.    Liability to pay.

224.1.4.    Mortgages.

224.1.5.    Governmental agencies.

224.1.6.    Plans for reorganization and adjustment.

224.1.7.    Orders of Securities and Exchange Commission.

224.1.8.    Partnership interests.

224.1.9.    Administration.

224.1.10.    Claims for refunds.

Chapter 25 - Utility Users’ Tax

225.1.1.    Definitions.

225.1.2.    Constitutional exemptions.

225.1.3.    Telephone communications services tax.

225.1.4.    Electricity users’ tax.

225.1.5.    Gas users’ tax.

225.1.6.    Water users’ tax.

225.1.7.    Cable television users’ tax.

225.1.8.    Powers and duties of Director.

225.1.9.    Duty to collect; procedure.

225.1.10.    Failure to remit; penalty and interest.

225.1.11.    Records.

225.1.12.    Failure to pay; penalty and interest.

225.1.13.    Assessment.

225.1.14.    Actions to collect.

225.1.15.    Refunds.

225.1.16.    Tenant users.

225.1.17.    Utility users’ tax exemption.

225.1.18.    Processing of exemption.

225.1.19.    Continuance of exemption.

225.1.20.    Notification re: nonexempt user.

225.1.21.    Right of appeal.

225.1.22.    Bundling taxable and nontaxable charges.

225.1.23.    Effect of state and federal authorization.

225.1.24.    Independent audit.

Chapter 27 - Remittance of Alcoholic Beverage Consumption Tax

Article 1 - General

227.1.1.    Purpose.

227.1.2.    Deposit in special fund.

227.1.3.    Taxes to be remitted.

227.1.4.    Collection and payment.

227.1.5.    Schedule of remittance.

227.1.6.    Penalties and interest.

227.1.7.    Records.

227.1.8.    Refunds.

227.1.9.    Actions.

Chapter 28 - Severance Tax Law

Article 1 - Definitions

228.1.1.    Chapter title.

228.1.2.    Governing definitions.

228.1.3.    Person.

228.1.4.    Oil.

228.1.5.    Producer.

228.1.6.    Operator.

228.1.7.    Produced.

228.1.8.    Severing.

228.1.9.    Barrel.

228.1.10.    Director.

228.1.11.    In the City.

Article 2 - Imposition of Tax

228.2.1.    Barrel rate.

228.2.2.    Operative date.

228.2.3.    Tax on producer.

228.2.4.    Responsibility of purchaser.

228.2.5.    Tax a debt.

Article 3 - Permits

228.3.1.    Application for permit.

228.3.2.    Permit fee.

228.3.3.    Issuance of permit.

228.3.4.    Assignability of permit.

228.3.5.    Duration of permit.

228.3.6.    Revocation of permit.

228.3.7.    Issuance of permit after revocation.

228.3.8.    Operation without permit.

Article 4 - Returns and Payments

228.4.1.    Date payable.

228.4.2.    Quarterly filing.

228.4.3.    Remittance.

228.4.4.    Less than quarterly filing.

228.4.5.    Extensions.

228.4.6.    Extension interest.

Article 5 - Deficiency Determinations

228.5.1.    Amount of deficiency.

228.5.2.    Interest.

228.5.3.    Overpayments.

228.5.4.    Negligence penalty.

228.5.5.    Fraud penalty.

228.5.6.    Notice of determination.

228.5.7.    Exceptions.

Article 6 - Determinations Where No Return

228.6.1.    Estimate of amount due.

228.6.2.    Overpayments.

228.6.3.    Fraud penalty.

228.6.4.    Notice of determination.

Article 7 - Jeopardy Determinations

228.7.1.    Determination of amount.

228.7.2.    Finalization of determination.

228.7.3.    Petition for redetermination.

Article 8 - Redeterminations

228.8.1.    Thirty day period.

228.8.2.    Hearing for reconsideration.

228.8.3.    Final decision.

228.8.4.    Payable upon finalization.

228.8.5.    Notice of determination.

Article 9 - Interest and Penalties

228.9.1.    Interest and penalty.

Article 10 - Security for Tax

228.10.1.    Security limits.

228.10.2.    Bonds.

228.10.3.    Depositing of bonds.

228.10.4.    Sale and payment.

Article 11 - Claim for Refund

228.11.1.    Credit for overpayment.

228.11.2.    Filing period.

228.11.3.    Grounds of claim.

228.11.4.    Waiver of claim.

228.11.5.    Notice of disallowance.

228.11.6.    Interest on overpayment.

228.11.7.    Disallowance of interest.

Article 12 - Suits for Tax

228.12.1.    Authority of Director.

228.12.2.    Duty of City Attorney.

Article 13 - Administration

228.13.1.    Enforcement by Director.

228.13.2.    Representatives of Director.

228.13.3.    Records of transactions.

228.13.4.    Examination for verification.

228.13.5.    Confidentiality of records.

Article 14 - Disposition of Proceeds

228.14.1.    Payment of remittance.

228.14.2.    Repealed by O-3079.

Chapter 29 - Construction Tax Law

Article 1 - General

229.1.1.    Purpose.

229.1.2.    Chapter title.

Article 2 - Definitions

229.2.1.    Definitions governing.

Article 3 - Imposition of Tax

229.3.1.    Construction prohibited.

229.3.2.    Rate of tax.

229.3.3.    Valuation.

229.3.4.    Time of payment.

229.3.5.    Payment required.

229.3.6.    Exception; painted signs.

Article 4 - Refund of Tax

229.4.1.    Refund of tax.

229.4.2.    Limitations on refunds.

Article 5 - Credits

229.5.1.    Credits.

Chapter 30 - Bicycle Transportation Fund

Article 1 - Fund Created

230.1.1.    Creation of fund.

230.1.2.    Use of funds.

230.1.3.    Funds derived from auction of bicycles.

Chapter 31 - Dwelling Unit Tax

231.1.1.    Title.

231.1.2.    Definitions.

231.1.3.    Taxes, application.

231.1.4.    Tax, amount.

231.1.5.    Taxes; when payable.

231.1.6.    Exemption from tax.