Title 3
REVENUE AND FINANCE
Chapters:
3.04 Fiscal Procedure
3.08 Funds
3.12 Purchase of Supplies and Equipment
3.16 Real Property Transfer Tax
3.20 Sales and Use Tax
3.24 Uniform Transient Occupancy Tax
3.28 Restitution and Destruction of Unclaimed Property
3.32 Master Fee Schedule
Chapter 3.04
FISCAL PROCEDURE
Sections:
3.04.010 Statutory authority.
3.04.020 Demands against city-Presentation to clerk.
3.04.030 Demands against city-Audit by clerk-Approval or rejection by council.
3.04.010 Statutory authority.
The ordinance codified in this chapter is adopted pursuant to the provisions of Sections 37201 and 37202 of the Government Code of the state.
(Ord. 8 § l, 1961).
3.04.020 Demands against city-Presentation to clerk.
All demands against the city shall be presented to the clerk.
(Ord. 8 § 2, 1961).
3.04.030 Demands against city-Audit by clerk-Approval or rejection by council.
All such demands shall be audited by the clerk and submitted for examination and approval or rejection to the council in the manner provided for in Section 37202 of the Government Code.
(Ord. 8 § 3, 1961).
Chapter 3.08 Sections:
3.08.010 Special gas tax street improvement fund.
3.08.020 City publicity or advertising fund.
3.08.030 Revenues from sanitary fill sources.
3.08.010 Special gas tax street improvement fund.
A. Created. To comply with the provisions of Chapter 3, Division 3 of the California Streets and Highways Code, there is created in the city treasury a special fund to be known as the "special gas tax street improvement fund."
B. Source of Moneys. All moneys received by the city from the state under the provisions of the Streets and Highways Code for the acquisition of real property or interests therein, or for engineering, or for the construction, maintenance or improvement of streets or highways by the city shall be paid into the fund.
C. Expenditures. All moneys in the fund shall be expended exclusively for the purposes authorized by, and subject to the provisions of Chapter 3, Division 3 of the California Streets and Highways Code.
(Ord. 261 §§ 13, 14, 1980; Ord. 20 §§ 1, 2, 3, 1962).
3.08.020 City publicity or advertising fund.
A. Established. There is established a "city publicity or advertising fund."
B. Purposes. The city publicity or advertising fund shall be used for the following purposes:
1. Bonanza art festival;
2. Miss Brisbane contest;
3. Entertaining visiting officials and dignitaries;
4. Chamber of commerce;
5. Community promotion.
(Ord. 54 § 1, 3, 1963).
3.08.030 Revenues from sanitary fill sources.
Revenues received from sanitary fill sources shall be appropriated as follows:
A. The first one hundred thousand dollars ($100,000.00) annually shall be devoted exclusively to capital improvement projects such as, but not limited to, streets, sidewalks, curbs, gutters, civic centers, parks and stormwater and sewer facilities.
B. The balance of the funds shall be placed in a general fund.
(Ord. 129 § l, 1968).
Chapter 3.12 Sections:
3.12.010 Adoption of purchasing system.
3.12.020 Purchasing officer-Designated-Powers.
3.12.030 Exemptions from centralized purchasing.
3.12.040 Requisitions.
3.12.050 Bidding procedure.
3.12.060 Purchase orders.
3.12.070 Encumbrance of funds.
3.12.080 Purchases greater than five thousand dollars-Procedure.
3.12.090 Purchases greater than five thousand dollars-Notices inviting bids-Advertising pending purchases.
3.12.100 Purchases greater than five thousand dollars-Bidder's security.
3.12.110 Purchases greater than five thousand dollars-Bid opening procedure.
3.12.120 Purchases greater than five thousand dollars-Rejection of bids.
3.12.130 Purchases greater than five thousand dollars-Award of contract.
3.12.140 Purchases greater than five thousand dollars-Tie bids.
3.12.150 Purchases greater than five thousand dollars-Performance bonds.
3.12.160 Purchases of five thousand dollars or less-Procedure.
3.12.170 Purchases of five thousand dollars or less-Minimum number of bids.
3.12.180 Purchases of five thousand dollars or less-Notice inviting bids.
3.12.190 Purchases of five thousand dollars or less-Written bids.
3.12.200 Inspection and testing.
3.12.010 Adoption of purchasing system.
In order to establish efficient procedures for the purchase of supplies and equipment, to secure for the city supplies and equipment at the lowest possible cost commensurate with quality needed, to exercise positive financial control over purchases, to clearly define authority for the purchasing function and to assure the quality of purchases, a purchasing system is adopted.
(Ord. 42 § 1, 1962).
3.12.020 Purchasing officer-Designated-Powers.
There is created the position of purchasing officer, who shall be the city manager-clerk or his duly authorized agent. The purchasing officer shall have authority to:
A. Purchase or contract for supplies and equipment required by any using agency in accordance with purchasing procedures prescribed by this chapter, such administrative regulations as the purchasing officer shall adopt and such other rules and regulations as shall be prescribed by the city council;
B. Negotiate and recommend execution of contracts for the purchase of supplies and equipment;
C. Act to procure for the city the needed quality in supplies and equipment at least expense to the city;
D. Discourage uniform bidding and endeavor to obtain as full and open competition as possible on all purchases;
E. Prepare and recommend to the city council rules governing the purchase of supplies and equipment for the city;
F. Prepare and recommend to the city council revisions and amendments to the purchasing rules;
G. Keep informed of current developments in the field of purchasing, prices, market conditions and new products;
H. Prescribe and maintain such forms as are reasonably necessary to the operation of this chapter and other rules and regulations;
I. Supervise the inspection of all supplies and equipment purchased to insure conformance with specifications;
J. Recommend the transfer or surplus or unused supplies and equipment between departments as needed and the sale of all supplies and equipment which cannot be used by any agency or which have become unsuitable for city use;
K. Maintain a bidders' list, vendors' catalog file, and records needed for the efficient operation of the purchasing department.
(Ord. 42 § 2, 1962).
3.12.030 Exemptions from centralized purchasing.
The purchasing officer, with approval of the city council, may authorize, in writing, any agency to purchase or contract for specified supplies and equipment independently of the purchasing department, but he shall require that such purchases or contracts shall be made in conformity with the procedures established by this chapter, and shall further require periodic reports from the agency on the purchases and contracts made under such written authorization.
(Ord. 42 § 3, 1962).
3.12.040 Requisitions.
Using agencies shall submit requests for supplies and equipment to the purchasing officer by standard requisition forms.
(Ord. 42 § 4, 1962).
3.12.050 Bidding procedure.
Purchases of supplies and equipment shall be by bid procedures pursuant to Sections 3.12.080 through 3.12.190. Bidding shall be dispensed with only when an emergency requires that an order be placed with the nearest available source of supply, when the amount involved is less than one hundred dollars ($100.00) or when the commodity can be obtained from only one vendor.
(Ord. 42 § 5, 1962).
3.12.060 Purchase orders.
Purchases of supplies and equipment shall be made only by purchase order.
(Ord. 42 § 6, 1962).
3.12.070 Encumbrance of funds.
Except in cases of emergency, the purchasing officer shall not issue any purchase order for supplies or equipment unless there exists an unencumbered appropriation in the fund account against which the purchase is to be charged.
(Ord. 42 § 7, 1962).
3.12.080 Purchases greater than five thousand dollars-Procedure.
Except as otherwise provided in this chapter, purchases and contracts for supplies and equipment of estimated value greater than five thousand dollars ($5,000.00) shall be by written contract with the lowest responsible bidder pursuant to the procedure prescribed in Sections 8.12.090 through 8.12.150.
(Ord. 261 § 15, 1980: Ord. 42 § 8(part), 1962).
3.12.090 Purchases greater than five thousand dollars-Notices inviting bids-Advertising pending purchases.
A. Notice Inviting Bids. Notices inviting bids shall include a general description of the articles to be purchased, shall state where bids blanks and specifications may be secured, and the time and place for opening bids.
B. Published Notice. Notice inviting bids shall be published as may be required by Section 37903 of the California Government Code.
C. Bidders' List. The purchasing officer shall also solicit sealed bids from all responsible prospective suppliers whose names are on the bidders' list or who have requested their names to be added thereto.
D. Bulletin Board. The purchasing officer shall also advertise pending purchases by a notice posted on a public bulletin board in the City Hall.
(Ord. 261 § 18, 1980; Ord. 42 § 8(a), 1962).
3.12.100 Purchases greater than five thousand dollars-Bidder's Security.
When deemed necessary by the purchasing officer, or as required by Sections 37902 and 37931 of the Government Code, bidder's security may be prescribed in the public notices inviting bids. Bidders shall be entitled to return of bid security; provided, that a successful bidder shall forfeit his bid security upon refusal or failure to execute the contract within ten (10) days after the notice of award of contract has been mailed, unless the city is responsible for the delay. The city council may, on refusal or failure of the successful bidder to execute the contract, award it to the next lowest responsible bidder. If the city council awards the contract to the next lowest bidder, the amount of the lowest bidder's security shall be applied by the city to the difference between the low bid and the second lowest bid, and the surplus, if any, shall be returned to the lowest bidder.
(Ord. 42 § 8(b), 1962).
3.12.110 Purchases greater than five thousand dollars-Bid opening procedure.
Sealed bids shall be submitted to the purchasing officer and shall be identified as bids on the envelope. Bids shall be opened in public at the time and place stated in the public notices. A tabulation of all bids received shall be open for public inspection during regular business hours for a period of not less than thirty (30) calendar days after the bid opening.
(Ord. 42 § 8(c), 1962).
3.12.120 Purchases greater than five thousand dollars-Rejection of bids.
In its discretion, the city council may reject any and all bids presented and readvertise for bids.
(Ord. 42 § 8(d), 1962).
3.12.130 Purchases greater than five thousand dollars-Award of contract.
Contracts shall be awarded by the city council to the lowest responsible bidder except as otherwise provided in this chapter.
(Ord. 42 § 8(e), 1962).
3.12.140 Purchases greater than five thousand dollars-Tie bids. If two (2) or more bids received are for the same total amount or unit price, quality and service being equal, and if the public interest will not permit the delay of re-advertising for bids, the city council may accept the one it chooses or accept the lowest bid made by negotiation with the tie bidders at the time of the bid opening.
(Ord. 42 § 8(f), 1962).
3.12.150 Purchases greater than five thousand dollars-Performance bonds.
The city council shall have authority to require a performance bond before entering a contract in such amount as it shall find reasonably necessary to protect the best interests of the city. If the city council requires a performance bond, the form and amount of the bond shall be described in the notice inviting bids.
(Ord. 42 § 8(g), 1962).
3.12.160 Purchases of five thousand dollars or less-Procedure.
Purchases of supplies and equipment of an estimated value in the amount of five thousand dollars ($5,000.00) or less may be made by the purchasing officer in the open market without observing the procedure prescribed by Sections 8.12.080 through 8.12.150.
(Ord. 261 § 16, 1980: Ord. 42 § 9(part), 1962).
3.12.170 Purchases of five thousand dollars or less-Minimum number of bids.
Open market purchases shall, where-ever possible, be based on at least three (3) bids, and shall be awarded to the lowest responsible bidder.
(Ord. 42 § 9(a), 1962).
3.12.180 Purchases of five thousand dollars or less-Notice inviting bids.
The purchasing officer shall solicit bids by written requests to prospective vendors, by telephone, and by public notice posted in a public bulletin board in the City Hall.
(Ord. 42 § 9(b), 1962).
3.12.190 Purchases of five thousand dollars or less-Written bids.
Sealed written bids shall be submitted to the purchasing officer who shall keep a record of all open market orders and bids for a period of one (1) year after the submission of bids or the placing of orders. This record, while so kept, shall be open to public inspection.
(Ord. 42 § 9 (c) , 1962) .
3.12.200 Inspection and testing.
The purchasing officer shall inspect supplies and equipment delivered to determine their conformance with the specifications set forth in the order or contract. The purchasing officer shall have authority to require chemical and physical tests of samples submitted with bids and samples of deliveries which are necessary to determine their quality and conformance with specifications.
(Ord. 42 § 10, 1962).
Chapter 3.16 Sections:
3.16.010 Title-Statutory authority.
3.16.020 Imposition-Rate.
3.16.030 Person responsible for payment.
3.16.040 Exemption-Instruments to secure debt.
3.16.050 Exemption-Instruments by which public agencies acquire title.
3.16.060 Exemption-Instruments given as result of or in lieu of foreclosure.
3.16.070 Exemption-Instruments of transfer or conveyance for reorganization or adjustment.
3.16.080 Exemption-Conveyances to make effective order of Securities and Exchange Commission.
3.16.090 Applicability to realty held by partnership.
3.16.100 Claims for refund.
3.16.110 Administration.
3.16.010 Title-Statutory authority.
The ordinance codified in this chapter shall be known as the "real property transfer tax ordinance of the city." It is adopted pursuant to the authority contained in Part 6.7, commencing with Section 11901, of Division 2 of the Revenue and Taxation Code of the state.
(Ord. 124 § 1, 1967).
3.16.020 Imposition-Rate.
There is imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the city shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his or their direction, when the consideration or value of the interests or property conveyed, exclusive of the value of any lien or encumbrances remaining thereon at the time of sale, exceeds one hundred dollars ($100.00), a tax at the rate of twenty-seven and one-half cents ($0.275) for each five hundred dollars ($500.00), or fractional part thereof.
(Ord. 124 § 2, 1967).
3.16.030 Person responsible for payment.
Any tax imposed pursuant to Section 3.16.020 shall be paid by any person who makes, signs or issues any document or instrument subject to the tax, or for whose use or benefit the same is made, signed or issued.
(Ord. 124 § 3, 1967).
3.16.040 Exemption-Instruments to secure debt.
Any tax imposed pursuant to this chapter shall not apply to any instrument in writing given to secure a debt.
(Ord. 124 § 4, 1967).
3.16.050 Exemption-Instruments by which public agencies acquire title.
Any deed, instrument or writing to which the United States or any agency or instrumentality thereof, any state or territory, or political subdivision thereof, is a party shall be exempt from any tax imposed pursuant to this chapter when the exempt agency is acquiring title.
(Ord. 261 § 19, 1980: Ord. 124 § 5, 1967).
3.16.060 Exemption-Instruments given as result of or in lieu of foreclosure.
Any tax imposed pursuant to this chapter shall not apply with respect to any deed, instrument or writing to a beneficiary or mortgagee, which is taken from the mortgagor or trustor as the result of or in lieu of foreclosure; provided, that such tax shall apply to the extent that the consideration exceeds the unpaid debt, including accrued interest and the costs of foreclosure. Consideration, unpaid debt amount and identification of grantee as beneficiary or mortgagee shall be noted on said deed, instrument or writing or stated in an affidavit or declaration under penalty of perjury for tax purposes.
(Ord. 261 § 20, 1980: Ord. 124 § 5.5, 1967).
3.16.070 Exemption-Instruments of transfer or conveyance for reorganization or adjustment.
Any tax imposed pursuant to this chapter shall not apply to the making, delivering or filing of conveyances to make effective any plan of reorganization or adjustment:
A. Confirmed under the Federal Bankruptcy Act, as amended;
B. Approved in an equity receivership proceeding in a court involving a railroad corporation, as defined in subdivision (m) of Section 205 of Title 11 of the United States Code, as amended;
C. Approved in an equity receivership proceeding in a court involving a corporation, as defined in subdivision (3) of Section 506 of Title 11 of the United States Code, as amended; or
D. Whereby a mere change in identity, form or place of organization is effected. Subsections A and D, inclusive, of this section shall only apply if the making, delivery or filing of instruments of transfer or conveyances occurs within five (5) years from the date of such confirmation, approval or change.
(Ord. 124 § 6, 1967).
3.16.080 Exemption-Conveyances to make effective order of Securities and Exchange Commission.
Any tax imposed pursuant to this chapter shall not apply to the making or delivery of conveyances to make effective any order of the Securities and Exchange Commission, as defined in subdivision (a) of Section 1083 of the Internal Revenue Code of 1954, but only if:
A. The order of the Securities and Exchange Commission in obedience to which such conveyance is made recites that such conveyance is necessary or appropriate to effectuate the provisions of Section 79k of Title 15 of the United States Code, relating to the Public Utility Holding Company Act of 1935;
B. Such order specifies the property which is ordered to be conveyed;
C. Such conveyance is made in obedience to such order.
(Ord.. 124 § 7, 1967).
3.16.090 Applicability to realty held by partnership.
A. In the case of any realty held by a partnership, no levy shall be imposed pursuant to this chapter by reason of any transfer of an interest in a partnership or otherwise if:
1. Such partnership, or another partnership, is considered a continuing partnership within the meaning of Section 708 of the Internal Revenue Code of 1954; and
2. Such continuing partnership continues to hold the realty concerned.
B. If there is a termination of any partnership within the meaning of Section 708 of the Internal Revenue Code of 1954, for purposes of this chapter, such partnership shall be treated as having executed an instrument whereby there was conveyed, for fair market value, exclusive of the value of any lien or encumbrance remaining thereon, all realty held by such partnership at the time of such termination.
C. Not more than one (1) tax be imposed pursuant to this chapter by reason of a termination described in subsection B of this section, and any transfer pursuant thereto, with respect to the realty held by such partnership at the time of such termination.
(Ord. 124 § 8, 1967).
3.16.100 Claims for refund.
Claims for refund of taxes imposed pursuant to this chapter shall be governed by the provisions of Chapter 5, commencing with Section 5096, of Part 9 of Division 1 of the Revenue and Taxation Code of the state, and by the provisions of Ordinance No. 1867 of the county.
(Ord. 124 § 10, 1967).
3.16.110 Administration.
The county recorder shall administer this chapter in conformity with the provisions of Part 6.7 of Division 2 of the Revenue and Taxation Code and the provisions of any county ordinance adopted pursuant thereto.
(Ord. 124 § 9, 1967).
Chapter 3.20 Sections:
3.20.010 Short title.
3.20.020 Purpose.
3.20.030 Rate.
3.20.040 Sales tax.
3.20,050 Place of sale.
3.20.060 Use tax.
3.20.070 Adoption of provisions of state law.
3.20.080 Limitations on adoption of state law.
3.20.090 Permit not required.
3.20.100 Exclusions and exemptions.
3.20.104 Alternative exclusions and exemptions.
3.20.106 Operability of Sections 3.20.100 and 3.20.104.
3.20.110 Amendments.
3.20.120 Enjoining collection forbidden.
3.20.130 Operative date.
3.20.140 Contract with state.
3.20.150 Violation-Penalty.
3.20.010 Short title.
The ordinance codified in this chapter shall be known as the "uniform local sales and use tax ordinance."
(Ord. 187 § 1, 1973).
3.20.020 Purpose.
The city council declares that the ordinance codified in this chapter is adopted to achieve the following, among other, purposes, and directs that the provisions of this chapter be interpreted in order to accomplish those purposes:
A. To adopt a sales and use tax ordinance which complies with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code;
B. To adopt a sales and use tax ordinance which incorporates provisions identical to those of the Sales and Use Tax Law of the state insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code;
C. To adopt a sales and use tax ordinance which imposes a tax and provides a measure therefor that can be administered and collected by the State Board of Equalization in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from the existing statutory and administrative procedures followed by the State Board of Equalization in administering and collecting the California State Sales and Use Taxes;
D. To adopt a sales and use tax ordinance which can be administered in a manner that will, to the degree possible consistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting city sales and use taxes and at the same time minimize the burden of record keeping upon persons subject to taxation under the provisions of this chapter.
(Ord. 187 § 4, 1973).
3.20.030 Rate.
The rate of sales tax and use tax imposed by this chapter shall be ninety-five one hundredths percent (.95%).
(Ord. 187 § 2, 1973).
3.20.040 Sales tax.
For the privilege of selling tangible personal property at retail, a tax is imposed upon all retailers in the city at the rate stated in Section 3.20.030 of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the city on and after the operative date.
(Ord. 187 § 6, 1973).
3.20.050 Place of sale.
For the purposes of this chapter, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the state or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization.
(Ord. 187 § 7, 1973).
3.20.060 Use tax.
An excise tax is imposed on the storage, use or other consumption in the city of tangible personal property purchased from any retailer on and after the operative date for storage, use or other consumption in the city at the rate stated in Section 3.20.030 of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made.
(Ord. 187 § 8, 1973).
3.20.070 Adoption of provisions of state law. Except as otherwise provided in this chapter and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 of Division 2 of the Revenue and Taxation Code are adopted and made a part of this chapter as though fully set forth in this chapter.
(Ord. 187 § 9, 1973).
3.20.080 Limitations on adoption of state law.
In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, wherever the state is named or referred to as the taxing agency, the name of the city shall be substituted therefor. The substitution, however, shall not be made when the word "state" is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, the State Treasury, or the Constitution of the state; the substitution shall not be made when the result of that substitution would require action to be taken by or against the city, or any agency thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this chapter; the substitution shall not be made in those sections, including, but not necessarily limited to, sections referring to the exterior boundaries of the state, where the result of the substitution would be to provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the state under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or to impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the said provisions of that Code; the substitution shall not be made in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code; and the substitution shall not be made for the word "state" in the phrase "retailer engaged in business in this state" in Section 6203 or in the definition of that phrase in Section 6203.
(Ord. 187 § 10, 1973).
3.20.090 Permit not required.
If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional seller's permit shall not be required by this chapter.
(Ord. 187 § 11, 1973).
3.20.100 Exclusions and exemptions.
A. The amount subject to tax shall not include any sales or use tax imposed by the state upon a retailer or consumer.
B. The storage, use, or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to tax under a sales and use tax ordinance enacted in accordance with Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, or city, in this state shall be exempt from the tax due under this chapter.
C. There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this state, the United States, or any foreign government.
D. In addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code the storage, use, or other consumption of tangible personal property purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this state, the United States, or any foreign government is exempted from the use tax.
(Ord. 296 § 1, 1983: Ord. 187 § 13, 1973).
3.20.104 Alternative exclusions and exemptions.
A. The amount subject to tax shall not include any sales or use tax imposed by the state upon a retailer or consumer.
B. The storage, use, or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to tax under a sales and use tax ordinance enacted in accordance with Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, or city in this state shall be exempted from the tax due under this chapter.
C. There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of waterborne vessels to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes.
D. The storage, use, or other consumption of tangible personal property purchased by operators of waterborne vessels and used or consumed by such operators directly and exclusively in the carriage of persons or property of such vessels for commercial purposes is exempted from the use tax.
E. There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this state, the United States, or any foreign government.
F. In addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code the storage, use, or other consumption of tangible personal property purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this state, the United States, or any foreign government is exempted from the use tax.
(Ord. 296 § 2, 1983).
3.20.106 Operability of Sections 3.20.100 and 3.20.104.
A. Section 3.20.100 shall be operative January 1, 1984.
B. Section 3.20.104 shall be operative on the operative date of any act of the Legislature of the state of California which amends Section 7202 of the Revenue and Taxation Code or which repeals and reenacts Section 7202 of the Revenue and Taxation Code to provide an exemption for city sales and use taxes for operators of waterborne vessels in the same, or substantially the same, language as that existing in subdivisions (i)(7) and (i)(8) of Section 7202 as those subdivisions read on October 1, 1983.
(Ord. 296 §§ 3, 4, 1984).
3.20.110 Amendments.
All subsequent amendments of the Revenue and Taxation Code which relate to the sales and use tax and which are not inconsistent with Part 1.5 of Division 2 of the Revenue and Taxation Code shall automatically become a part of this chapter.
(Ord. 187 § 15, 1973).
3.20.120 Enjoining collection forbidden.
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the state or the city, or against any officer of the state or the city, to prevent or enjoin the collection under this chapter, or Part 1.5 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.
(Ord. 187 § 16, 1963).
3.20.130 Operative date.
The ordinance codified in this chapter shall be operative on January 1, 1974.
(Ord. 187 § 3, 1973).
3.20.140 Contract with state.
Prior to the operative date, the city shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this sales and use tax ordinance; provided, that if the city shall not have contracted with the State Board of Equalization prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract rather than the first day of the first calendar quarter following the adoption of the ordinance codified in this chapter.
(Ord. 187 § 5, 1973).
3.20.150 Violation-Penalty.
Any person violating any of the provisions of this chapter shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not more than five hundred dollars ($500.00), or by imprisonment for a period of not more than six (6) months, or by both such fine and imprisonment.
(Ord. 187 § 17, 1973).
Chapter 3.24 Sections:
3.24.010 Title.
3.24.020 Definitions.
3.24.030 Tax imposed.
3.24.040 Exemptions.
3.24.050 Operators duties.
3.24.060 Registration.
3.24.070 Reporting and remitting.
3.24.080 Penalties and interest.
3.24.090 Failure to collect and report tax-Determination of tax by tax administrator.
3.24.100 Appeal.
3.24.110 Records.
3.24.120 Refunds.
3.24.130 Collection of tax.
3.24.140 Violations of chapter.
3.24.010 Title.
This chapter shall be known as the "uniform transient occupancy tax ordinance of the city."
(Ord. 450 § 1(part), 2000).
3.24.020 Definitions.
A. "Hotel" means any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodginghouse, roominghouse, dormitory, public or private club, suite hotel for long term guests or other similar structure or portion thereof. "Hotel" does not mean any of the following: any hospital, sanitarium, medical clinic, convalescent home, rest home, home for aged people, foster home or other similar facility operated for the care or treatment of human beings; any asylum, jail, prison, orphanage or other facility in which human beings are detained and housed under legal restraint; any housing owned or controlled by any educational institution or used exclusively to house students, faculty or other employees, and any fraternity or sorority house or similar facility occupied exclusively by students or employees of such educational institution, and officially recognized or approved by it; any housing operated or used exclusively for religious, charitable or educational purposes by any organization having qualification for exemption from property taxes under the laws of California; or any housing owned by a governmental agency and used to house its employees or for governmental purposes.
B. "Occupancy" means the use or possession, or right to use or possession, of any room or rooms or portion thereof, in any hotel for dwelling, lodging or sleeping purposes.
C. "Operator" means the person who is proprietor of the hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee or any other capacity. Where the operator performs his functions through a managing agent or any type of character other than an employee, the managing agent of any type or character is an operator for the purposes of this chapter and shall have the same duties and liabilities as his principal. Compliance with the provisions of this chapter by either the principal or the managing agent shall, however, be considered to be compliance by both.
D. "Person" means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate or any other group or combination acting as a unit.
E. "Rent" means the consideration charged, whether or not received, for the occupancy of space in a hotel valued in money, whether to be received in money, goods, labor or otherwise, without any deduction therefrom whatsoever. The value of complimentary meals or other similar services or inducements shall not be deducted. In the event of dispute, the tax administrator shall determine the proper rent.
F. "Tax administrator" means the city's finance director or his designated representative.
G. "Transient" means any person who exercises occupancy or is entitled to occupancy of a specific room in a hotel by reason of concession, permit, right of access, license or other agreement. Any person so occupying space in a hotel shall be deemed to be a transient until such person has ceased occupancy of the room.
(Ord. 450 § 1(part), 2000).
3.24.030 Tax imposed.
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of ten percent (10%) of the rent charged by the operator. This tax is also applicable to the rent of hotel rooms by businesses on a long-term basis for temporary use by their clients or employees. Such tax constitutes a debt owed by the transient to the city, which is extinguished only by payment to the operator or to the city. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient's ceasing to occupy space or rent space for potential occupancy, in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the tax administrator may require that such tax shall be paid directly to the tax administrator.
(Ord. 450 § 1(part), 2000).
3.24.040 Exemptions.
No tax shall be imposed upon:
A. Any person as to whom, or any occupancy as to which it is beyond the power of the city to impose this tax; provided, employees of the state or federal government are exempt only if room charges are paid directly by their employing agency. (State and federal employees are not exempt. 46 Ops. Atty.Gen. 16.)
B. Any properly credentialed officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
No exemption shall be granted except under a claim therefor made at the time rent is collected upon a form prescribed by the tax administrator.
(Ord. 450 § 1(part), 2000).
3.24.050 Operators duties.
Each operator shall collect the tax imposed by this chapter to the same extent and at the same time as the rent is collected from every transient. The amount of tax shall be separately stated from the amount of the rent charged, and each transient shall receive a receipt for payment from the operator. No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator, or that it will not be added to the rent, or that, if added, any part will be refunded except in the manner provided in this chapter.
(Ord. 450 § 1(part), 2000).
3.24.060 Registration.
No more than five (5) days after commencing business or after a change in operator, each operator of any hotel in the city renting occupancy to transients shall register the hotel with the tax administrator and obtain from him a "transient occupancy registration certificate" to be at all times posted in a conspicuous place on the premiss. The certificate shall, among other things, state the following:
A. The name of the operator;
B. The address of the hotel;
C. The date upon which the certificate was issued;
D. The following statement:
This Transient Occupancy Registration Certificate signifies that the person named on the face thereof has fulfilled the requirements of the uniform transient occupancy tax ordinance by registering with the tax administrator for the purpose of collecting from transients the transient occupancy tax and remitting said tax to the tax administrator. This certificate does not authorize any person to conduct any unlawful business or to conduct any lawful business in an unlawful manner, nor to operate a hotel without strictly complying with all local applicable laws, including but not limited to those requiring a permit from any board, commission, department or office of the City of Brisbane. This certificate does not constitute a permit.
(Ord. 450 § 1(part), 2000).
3.24.070 Reporting and remitting.
A. Each operator shall, on or before the last day of each month, make a return to the tax administrator, on forms provided by him, of the total rents charged and the amount of tax calculated for transient occupancies for the preceding month. Unless a separate bank account is established as hereinafter set forth, the full amount of the tax calculated shall be remitted to the tax administrator at the time the return is filed. The tax administrator may establish shorter reporting and/or remitting periods for any operator and may require additional information in any return. Such actions of the tax administrator may be appealed pursuant to Section 3.24.100. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this chapter shall be held in trust for the account of the city until payment thereof is made to the tax administrator.
B. All operators shall make weekly deposits of such taxes into a separate bank account established for each operator in the city's bank; such account shall be payable only to the city, shall be at no cost to the operator, and any interest thereon shall accrue to the city. The tax administrator shall establish procedures for the deposit and withdrawal of funds from such accounts in the city bank. He may require that a bond, as described in the following paragraph, be posted if an operator fails to make timely deposits to its account.
C. In lieu of such a separate bank account, an operator may post a bond guaranteeing payment of taxes, equal to one quarter's tax as determined by the tax administrator. Any such bond must provide for no less than ten (10) days prior written notice of cancellation to the city. The tax administrator may require, in lieu of a bond, that a cash deposit equal to one quarter's tax as determined by the tax administrator be deposited with the city as guarantee of payment of taxes. The cash deposit shall be held in trust by the tax administrator; interest earned on the cash deposit shall accrue to the depositor.
(Ord. 450 § 1(part), 2000).
3.24.080 Penalties and interest.
A. Original Delinquency. Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty of ten percent (10%) of the amount of the tax in addition to the amount of the tax.
B. Continued Delinquency. Any operator who fails to remit any delinquent remittance on or before a period of thirty (30) days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten percent (10%) of the amount of the tax in addition to the amount of the tax and the ten percent (10%) penalty first imposed.
C. Fraud. If the tax administrator determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of twenty-five percent (25%) of the amount of the tax shall be added thereto, in addition to the penalties stated in subsections A and B of this section.
D. Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this chapter shall pay interest at the rate of one percent (1%) per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
E. Penalties Merged with Tax. Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax required to be paid by this chapter.
(Ord. 450 § 1(part), 2000).
3.24.090 Failure to collect and report tax-Determination of tax by tax administrator.
A. Assessment of Estimated Tax. If any operator shall fail or refuse to collect the tax and to make, within the time provided in this chapter, any report and remittance of the tax or any portion thereof required by this chapter, the tax administrator shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the tax administrator shall procure such facts and information as he is able to obtain upon which to base the assessment of any tax imposed by this chapter and payable by any operator who has failed or refused to collect the same and to make such report and remittance, he shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this chapter. He may include in the assessment costs of any necessary audits or investigations.
B. Notice of Assessment-Determination of Tax. Where a determination and assessment of the tax is made under the preceding paragraph, the tax administrator shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at his last known place of address. Such operator may, within ten (10) days after the serving or mailing of such notice, make application in writing to the tax administrator for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the tax administrator shall become final and conclusive and immediately due and payable. If such application is made, the tax administrator shall give not less than five (5) days' written notice in the manner prescribed herein to the operator to show cause at a time and place fixed in the notice why the amount specified therein should not be fixed for such tax, interest and penalties. At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing, the tax administrator shall determine the proper tax to be remitted and shall thereafter give written notice to the operator in the manner prescribed herein of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be paid in full within fifteen (15) days unless an appeal is taken as provided in Section 3.24.100.
(Ord. 450 § 1(part), 2000).
3.24.100 Appeal.
Any operator aggrieved by any decision of the tax administrator with respect to the amount of such tax, interest and penalties, if any, may appeal to the city council by filing a notice of appeal with the city clerk within fifteen (15) days of the serving or mailing of the determination of tax due. The city council shall fix a time and place for hearing such appeal, and the city clerk shall give notice in writing to such operator at his last known place of address. The findings of the city council shall be final and conclusive and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of the notice.
(Ord. 450 § 1(part), 2000).
3.24.110 Records.
It shall be the duty of every operator liable for the collection and payment to the city of any tax imposed by this chapter to keep and preserve, for a period of three (3) years, all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and payment to the city, which records the tax administrator shall have the right to inspect at all reasonable times. Such records shall be maintained at the operator's premises or shall be available for delivery to the tax administrator within one week after request. Such records shall be so maintained for at least six (6) months after a change of operator. The records shall include at least the following:
A. Daily summaries of room occupancies;
B. A record of each occupancy charge for which an exemption is claimed, including the name of the individual occupying the room, dates of occupancy, reasons for exemption and a copy of the claim of the completed and duly executed claim of exemption;
C. Lists of bad debts claimed for exemption, including names and addresses of debtor and amount of room rent unpaid;
D. Bank statements for the separate account required in Section 3.24.070.
(Ord. 450 § 1(part), 2000).
3.24.120 Refunds.
A. Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the city under this chapter, it may be refunded as provided in subsections B and C of this section provided a claim in writing therefor, stating under penalty or perjury the specific grounds upon which the claim is founded, is filed with the tax administrator within three (3) years of the date of payment or the date the tax was due, whichever was earlier. The claim shall be presented in a form approved by the tax administrator.
B. An operator may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established to the satisfaction of the tax administrator that the person from whom the tax has been collected was not a transient; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the person who paid the tax or credited to rent subsequently payable by such person to the operator.
C. A transient may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the city by filing a claim in the manner provided in subsection A of this section, but only when the tax was paid by the transient directly to the tax administrator, or when the transient, having paid the tax to the operator, establishes to the satisfaction of the tax administrator that the transient has been unable to obtain a refund from the operator who collected the tax.
D. No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement to such refund.
(Ord. 450 § 1(part), 2000).
3.24.130 Collection of tax.
A. Actions to Collect. Any tax required to be paid by any transient under the provisions of this chapter shall be deemed a debt owed by the transient to the city. Any such tax collectible by any operator which has not been paid to the city shall be deemed a debt owed by the operator to the city. Any person owing money to the city under the provisions of this chapter shall be liable to an action brought in the name of the city for the recovery of such amount.
B. Notice of Intent to Record Lien-Hearing. If any amount required to be paid to the city under this chapter is not paid when due, the tax administrator may within three (3) years after the amount is due, and in addition to any other rights and remedies available for collection of such amount, give written notice to the person liable for such tax of the city's intention to record a lien against the property on which the operator's hotel is located. The notice shall specify a time and place at which a hearing will be conducted by the tax administrator to consider any objections by the operator to the recording of such lien, which shall be not less than fifteen (15) days from the date of the notice. The date of the hearing may be continued by the tax administrator from time to time. At the conclusion of the hearing, the tax administrator shall render a decision as to whether a lien should be filed with respect to any amount payable to the city under this chapter which the tax administrator finds is then delinquent. The decision of the tax administrator may be appealed to the city council as provided in Section 3.24.100.
C. Recordation and Enforcement of Tax Lien. Upon a final determination of the amount of the delinquency by the tax administrator or by the city council on appeal, as the case may be, the tax administrator may file for record in the office of the San Mateo County recorder a tax lien specifying the amount of tax, penalties and interest due, the name and address as it appears on the records of the operator liable for the same, and the legal description of the property on which the operator's hotel is located. From the time of the filing for record, the amount required to be paid together with penalties and interest constitutes a lien upon such real property. Such lien shall be valid for a period of ten (10) years and may be enforced by an action to foreclose the lien in the manner provided by law.
D. Successor's Liability-Withholding by Purchaser. If any operator liable for any amount under this chapter sells or transfers his hotel or any ownership interest therein, his successor or transferee shall withhold sufficient funds out of the purchase price to cover such amount until the former owner produces a receipt from the tax administrator showing that it has been paid or a certificate stating that no amount is due.
E. Liability of Purchaser– -Release. If the purchaser of a hotel fails to withhold funds from the purchase price as required, he shall become personally liable for the payment of the amount required to be withheld by him to the extent of the purchase price, valued in money. Within sixty (60) days after receiving a written request from the purchaser for a transient occupancy registration certificate, or within sixty (60) days from the date the former owner's records are made available for audit, whichever period expires the later, but in any event, not later than ninety (90) days after receiving the request, the tax administrator shall either issue the certificate or mail notice to the purchaser at his address as it appears on the records of the tax administrator of the amount that must be paid as a condition of issuing the certificate. Failure of the tax administrator to mail the notice shall release the purchaser from any further obligation to withhold purchase price as above provided.
F. Continued Liability of Operator. Sale of a hotel, dismissal of the operator or other termination of his rights to operate the facility shall not relieve him from liability for taxes due or owing under this chapter.
(Ord. 450 § 1(part), 2000).
3.24.140 Violations of chapter.
A. Any person violating any of the provisions of this chapter shall be guilty of a misdemeanor and shall be punishable therefor by a fine of not more than one thousand dollars ($1,000.00) or by imprisonment for a period of not more than six (6) months or by both such fine and imprisonment.
B. Any operator or other person who fails or refuses to register as required herein, or to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the tax administrator, or who renders a false or fraudulent report or claim, is guilty of a misdemeanor, and is punishable as aforesaid. Any person required to make, render, sign or verify any report or claim who makes any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by this chapter to be made, is guilty of a misdemeanor and is punishable as aforesaid.
(Ord. 450 § 1(part), 2000).
Chapter 3.28 Sections:
3.28.010 Legislative authority.
3.28.020 Property record to be kept by chief of police.
3.28.030 Disposition of unclaimed property.
3.28.040 State statutes.
3.28.010 Legislative authority.
The ordinance codified in this chapter is adopted pursuant to authority granted in Section 2080.4 of the Civil Code of the state.
(Ord. 201 § 1, 1975).
3.28.020 Property record to be kept by chief of police.
All property or money taken from persons under arrest; or taken under suspicion or with knowledge of its having been stolen or feloniously obtained; all property or money constituting evidence or proceeds of crime; or taken from intoxicated or insane persons, or other persons incapable of taking care of themselves; and all property or money lost or abandoned, that may come into the possession of any member of the police department, shall be delivered to the chief of police, who shall enter or cause to be entered in a record to be kept by him for that purpose, a detailed description of the same, together with the name of the person, or persons from whom received, the names of any claimants thereto, the time of the seizure, and the final disposition thereof.
(Ord. 201 § 2, 1975).
3.28.030 Disposition of unclaimed property.
All unclaimed property that has been in the possession of the police department for at least four (4) months (except that unclaimed bicycles shall be held for a period of at least three (3) months) and is no longer needed as evidence shall be disposed of by the chief of police in one of the following ways:
A. It shall be destroyed, if so directed by federal, state or city laws, and may be destroyed if authorized by said laws.
B. All guns or firearms which are not required or authorized to be destroyed by federal or state laws shall be destroyed in the manner specified in the Dangerous Weapons Control Law of the state.
C. If the use of any such property is requested by any department of the city and the property so requested is not subject to destruction under applicable federal, state or city laws, or as provided in this chapter, said property shall be turned over to the city manager of the city, who shall sign a receipt therefor, for distribution to the department making the request.
D. All such property which is not disposed of as provided in subsections A, B and C of this section shall be sold at public auction to the highest bidder. Such public auction sale shall be held once each year at a time and place to be fixed by the city council. The chief of police shall give notice of the auction sale at least five (5) days before the time fixed therefor by publication once in a newspaper of general circulation published in the county. The notice shall state the day and hour when such sale shall commence, the place at which it is to be held, and shall contain a general description of the property to be sold, or shall refer to a list thereof on file with the city clerk. The notice shall be signed by the chief of police. The proceeds of such sale shall, together with all moneys unclaimed for a period of six (6) months, be paid into the city treasury.
E. Any property advertised and offered for sale but not sold and not suitable for appropriation to the use of the city shall be deemed to be of no value and shall be disposed of in such manner as the city manager directs.
(Ord. 201 § 3, 1975).
3.28.040 State statutes.
Notwithstanding any of the procedures set forth in this chapter, the procedures used by the city for disposition of unclaimed property shall not be contrary to any mandatory provisions of Section 2080 through 2080.7 of the Civil Code of the state as presently existing or as may be amended in the future or any other mandatory requirements of the state or federal laws.
(Ord. 201 § 5, 1975).
Chapter 3.32 Sections:
3.32.010 Establishment of cost recovery percentage.
3.32.020 Adoption of master fee schedule.
3.32.030 Amendments to fee schedule.
3.32.040 Public hearing.
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Prior Ord. History: 386.
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3.32.010 Establishment of cost recovery percentage.
The city council hereby declares that it is the general policy of the city to recover the full cost of providing special services from the users of such services. However, in certain cases the city council may decide, for public policy reasons, to subsidize a municipal service by charging fees that are less than the actual cost of providing the service. Prior to adoption of the master fee schedule referred to in Section 3.32.020, the city council shall establish, by resolution, a percentage of cost recovery for each user fee or service charge set forth in the fee schedule. Unless a lower percentage is specifically authorized in the resolution, the percentage of cost recovery for any user fee or service charge contained in the master fee schedule shall be deemed to be one hundred percent (100%). In no event shall the percentage of cost recovery for any user fee or service charge contained in the fee schedule exceed one hundred percent (100%).
(Ord. 468 § 1(part), 2002).
3.32.020 Adoption of master fee schedule.
The city council shall adopt, by resolution, a master fee schedule containing the fees and charges for services rendered by the various departments of the city for which payment is required to be made by the user of such service, including, but not limited to, the processing of applications for permits and land use entitlements by the planning and engineering departments, participation in recreational activities conducted by the parks and recreation department, issuance of special permits by the fire department, and requests to the police department for investigative services. The amount of each user fee or service charge contained in the schedule shall be based upon the percentage of cost the fee is intended to recover, as established in the cost recovery resolution adopted by the city council pursuant to Section 3.32.020.
(Ord. 468 § 1(part), 2002).
3.32.030 Amendments to fee schedule.
The master fee schedule and/or the percentage of cost recovery for any user fee or service charge, may be amended at any time by resolution of the city council.
FUNDS
PURCHASE OF SUPPLIES AND EQUIPMENT
REAL PROPERTY TRANSFER TAX
SALES AND USE TAX
UNIFORM TRANSIENT OCCUPANCY TAX
RESTITUTION AND DESTRUCTION OF UNCLAIMED PROPERTY
MASTER FEE SCHEDULE*