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