Novato Municipal Code Ch. XVI Taxation

16-1.1 Fund Created. To comply with the provisions of the State Streets and Highways Code, Sections 180 to 207, there is hereby created in the city treasury a special fund to be known as the "Special Gas Tax Street Improvement Fund".

(Ord. No. 23, § 1)

16-1.2 Monies Paid into Account. All monies received by the city from the State under the provisions of the State Streets and Highways Code, Sections 180 to 207, of the acquisition of real property or interests therein, or for the construction, maintenance, or improvement of streets or highways other than State highways shall be paid into the Special Gas Tax Street Improvement Fund.

(Ord. No. 23, § 2)

16-1.3 Monies Expended. All monies in the Special Gas Tax Street Improvement Fund shall be expended exclusively for the purposes authorized by and subject to all of the provisions of the State Streets and Highways Code, Sections 180 to 207.

(Ord. No. 23, § 3)

16-2.1 Title. This section shall be known as the "Uniform Occupancy Hotel Room Tax of the City of Novato".

(Ord. No. 275, § 1; Ord. No. 1366, § 1)

16-2.2 Definitions. As used in this section:

a. "Person" shall mean 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.

b. "Hotel" shall mean 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, short-term rental of all or a portion of a dwelling unit for less than 30 days consecutive tenancy, lodging house, apartment house, dormitory, public or private club, mobile home or house trailer, or house trailer tie down pad, at a fixed location, or houseboats or berthing facilities or other similar structure or portion thereof.

c. "Occupancy" shall mean the use or possession, or the right to use or possession of any room or rooms or portion thereof, in any hotel for dwelling, lodging or sleeping purposes.

d. "Transient" shall mean any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days. Any such person so occupying space in a hotel shall be deemed to be a transient until the period of 30 days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of this section may be considered.

e. "Rent" shall mean 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, including all receipts, cash, credits and property and services of any kind or nature, without any deduction therefrom, whatsoever.

f. "Operator" shall mean the person who is proprietor of the hotel, whether in the capacity of owner, lessee, sub-lessee, mortgagee in possession, licensee, or any other capacity. Where the operator performs his function through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for the purpose of this section and shall have the same duties and liabilities as his principal. Compliance with the provisions of this section by either the principal or the managing agent shall, however, be considered to be compliance by both.

g. "Tax collector" shall mean the duly authorized and constituted city manager of Novato or such other person as may be designated by the city manager to collect the tax provided for herein. In the event State law is, at any time, changed to provide for collection of the tax imposed herein by officials of the State of California, "tax collector" shall thereafter mean such person or agency as may be designated by applicable State law.

(Ord. No. 275, § 2; Ord. No. 1668, § II, 2-23-2021)

16-2.3 Tax Imposed. The rate of the uniform hotel room tax imposed by this section shall be twelve percent (12%). For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of twelve percent (12%) of the rent charged by the operator. The proceeds of said tax shall be placed in the general fund to be used for general fund purposes. 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 ceasing to occupy space in the hotel. This tax constitutes a debt owed by the transient to the city which is extinguished only by payment from the operator to the city. If for any reason the tax is not paid to the operator of the hotel, the tax collector may require that such tax shall be paid directly to the tax collector.

(Ord. No. 275, § 3; Ord. No. 1165A, § 1)

(Ord. No. 1661, § 2, 12-8-2020)

16-2.4 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 the tax herein provided:

b. Any officer or employee of a foreign government who is exempt by reason or express provision of Federal law of international treaty. No exemption shall be granted except upon a claim therefor made at the time the rent is collected and under penalty of perjury upon a form prescribed by the tax collector.

c. Any occupancy paid for by the American Red Cross when housing disaster victims in a hotel on a temporary basis.

(Ord. No. 275, § 4; Ord. No. 1271, § 1)

16-2.5 Operator's Duties. Each operator shall collect the tax imposed by this section 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 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 hereinafter provided.

(Ord. No. 275, § 5)

16-2.6 Registration. Within 60 days after the effective date of this section, or within 30 days after commencing business, whichever is later, each operator of any hotel renting occupancy to transients shall register the hotel with the tax collector and obtain from him a "Transient Occpancy Registration Certificate" to be at all times posted in a conspicuous place on the premises. 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. "This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Uniform Hotel Room Tax by registering with the Tax Collector for the purpose of collecting from transients the Hotel Room Tax and remitting said tax to the Tax Collector. 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 this city. This certificate does not constitute a permit."

(Ord. No. 275, § 6; Ord. No. 1366, § 2)

16-2.7 Reporting and Remitting. Each operator shall, on or before the last day of the month following the close of each calendar quarter, or at the close of any shorter reporting period which may be established by the tax collector, make a return to the tax collector, on forms provided by him, of the total rents charged and received and the amount of tax collected for transient occupancies. At the time the return is filed, the full amount of the tax collected shall be remitted to the tax collector. The tax collector may establish shorter reporting periods for any certificate holder if he deems it necessary in order to insure collection of the tax and he may require further information in the returns. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this section shall be held in trust for the account of the city until payment thereof is made to the tax collector.

(Ord. No. 275, § 7)

16-2.8 Penalties and Interest.

a. Original/Delinquency. Any operator who fails to remit any tax imposed by this section within the time required shall pay a penalty of ten percent of the amount of the tax in addition to the amount of tax.

b. Continued Delinquency. Any operator who fails to remit any delinquent remittance on or before a period of 30 days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten percent of the amount of the tax in addition to the amount of the tax and the ten percent penalty first imposed.

c. Fraud. If the tax collector determines that the non-payment of any remittance due under this section is due to fraud, a penalty of 25 percent of the amount of the tax shall be added thereto in addition to the penalties stated in paragraphs a and b of this subsection.

d. Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this section shall pay interest at the rate of one-half of one percent 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 herein required to be paid.

(Ord. No. 275, § 8)

16-2.9 Failure to Collect and Report Tax. Determination of tax by tax collector. If any operator shall fail or refuse to collect the tax and to make, within the time provided in this section, any report and remittance of the tax or any portion thereof required by this section, the tax collector 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 collector shall procure such facts and information as he is able to obtain upon which to base the assessment of any tax imposed by this section 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 section. In case such determination is made, the tax collector 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 days after the serving or mailing of such notice make application in writing to the tax collector 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 collector, shall become final and conclusive and immediately due and payable. If such application is made, the tax collector shall give not less than five days written notice in the manner prescribed herein to the operator to show cause at a time and place fixed in said notice why said 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 collector shall determine the proper tax to be remitted and shall thereafter give written notice to the person 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 payable after 15 days unless an appeal is taken as provided in subsection 16-2.10.

(Ord. No. 275, § 9)

16-2.10 Appeal. Any operator aggrieved by any decision of the tax collector with respect to the amount of such tax, interest and penalty, if any, may appeal to the city council by filing a notice of appeal with the city clerk within 15 days of the serving or mailing of the determination of tax due. The city clerk shall fix a time for hearing such appeal and 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 notice.

(Ord. No. 275, § 10)

16-2.11 Records. It shall be the duty of every operator liable for the collection and payment to the city of any tax imposed by this section to keep and preserve, for a period of three 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 collector shall have the right to inspect at all reasonable times.

(Ord. No. 275, § 11)

16-2.12 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 section it may be refunded as provided in paragraph b and c of this subsection provided a claim in writing therefor, which complies with the procedures and provisions contained in section 2-17.3 of this code, is filed with the tax collector. The claim shall be on forms furnished by the tax collector.

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 in a manner prescribed by the tax collector 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 transient or credited to rent subsequently payable by the transient 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 paragraph a of this subsection, but only when the tax was paid by the transient directly to the tax collector, or when the transient, having paid the tax to the operator, establishes to the satisfaction of the tax collector that the transient has been unable to obtain a refund from the operator who collected the tax.

d. No refund shall be paid under provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto.

(Ord. No. 275, § 12; Ord. No. 1466 § 2)

16-2.13 Actions to Collect. Any tax required to be paid by a transient under the provisions of this section shall be deemed a debt owed by the transient to the city. Any such tax collected by an 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 section shall be liable to an action brought in the name of the City of Novato for the recovering of such amount. In such action, the city shall be entitled to add to the judgment a reasonable sum as and for attorney's fees.

(Ord. No. 275, § 13)

16-2.14 Violations; Misdemeanor. Any person violating any of the provisions of this section shall be guilty of a misdemeanor and shall be liable to the penalty stated in Chapter I, section 1-5.

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 collector, or who renders a false or fraudulent return 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 section to be made, is guilty of a misdemeanor and is punishable as aforesaid.

(Ord. No. 275, § 14)

16-3.1 Short Title. This section shall be known as the Uniform Local Sales and Use Tax Ordinance.

(Ord. No. 574, § 1)

16-3.2 Rate. The rate of sales tax and use tax imposed by this section shall be one percent.

(Ord. No. 574, § 2)

16-3.3 Operative Date. This section shall be operative on January 1, 1974.

(Ord. No. 574, § 3)

16-3.4 Purpose. The city council hereby declares that this section is adopted to achieve the following, among other, purposes, and directs that the provisions hereof 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 of California 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 section.

(Ord. No. 574, § 4)

16-3.5 Contract with State. Prior to the operative date this 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 this 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 this section.

(Ord. No. 574, § 5)

16-3.6 Sales Tax. For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the city at the rate stated in subsection 16-3.2 of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in this city on and after the operative date.

(Ord. No. 574, § 6)

16-3.7 Place of Sale. For the purposes of this section 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. No. 574, § 7)

16-3.8 Use Tax. An excise tax is hereby imposed on the storage, use or other consumption in this city of tangible personal property purchased from any retailer on and after the operative date for storage, use or other consumption in this city at the rate stated in subsection 16-3.2 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. No. 574, § 8)

16-3.9 Adoption of Provisions of State Law. Except as otherwise provided in this section 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 hereby adopted and made a part of this section as though fully set forth herein.

(Ord. No. 574, § 9)

16-3.10 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 of California is named or referred to as the taxing agency, the name of this 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 of California; 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 section; the substitution shall not be made in those sections, including, but not necessarily limited to, sections referring to the exterior boundaries of the State of California, 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 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. No. 574, § 10)

16-3.11 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 section.

(Ord. No. 574, § 11)

16-3.12 Exclusions and Exemptions. There shall be excluded from the measure of tax:

a. The amount subject to tax shall not include any sales or use tax imposed by the State of California 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 section.

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. No. 1047, § 1)

16-3.13 Exclusions and Exemptions. Subsection 16-3.13 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 from the 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.

There shall be excluded from the measure of tax:

a. The amount subject to tax shall not include any sales or use tax imposed by the State of California 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 section.

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. No. 574, § 13; Ord. No. 1042, § 1; Ord. No. 1047, § 2)

16-3.14 Reserved.

16-3.15 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 section.

(Ord. No. 574, § 15)

16-3.16 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 this city, or against any officer of the State or this city, to prevent or enjoin the collection under this section 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. No. 574, § 16)

16-3.17 Penalties. Any person violating any of the provisions of this section shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be liable to the penalty stated in Chapter I, section 1-5.

(Ord. No. 574, § 17)

16-4.1 Title. This tax shall be known as the "Residential Development Tax".

(Ord. No. 462, § 1)

16-4.2 Purpose. The city council hereby declares that the tax required to be paid is assessed pursuant to the taxing power of the City of Novato solely for the purpose of producing revenue.

(Ord. No. 462, § 2; Ord. No. 1125, § 1)

16-4.3 Definitions. As used in this section:

a. "Bedroom" shall mean any room which may lawfully be used, in whole or in part, for sleeping (except as otherwise determined under subsection 16-4.5).

b. "City" shall mean the City of Novato, California.

c. "Dwelling unit" shall mean each single-family dwelling unit and each unit of a duplex, multiple dwelling structure, townhouse or condominium designed as a separate habitation for one or more persons.

d. "Family" shall mean one or more persons occupying a premises and living as a single nonprofit domestic housekeeping unit.

e. "Mobile home space" shall mean each space in a mobile home park designed to be used for parking a mobile home on a temporary, semi-permanent or permanent basis,

f. "Person" shall mean every person, firm, or corporation constructing a dwelling unit or mobile home space directly or through the service of an employee, agent or independent contractor.

(Ord. No. 462, § 3; Ord. No. 1125, § 2)

16-4.4 Tax; Imposition and Application. A tax is hereby imposed by this section in amounts herein set forth and shall be applicable to every dwelling unit and mobile home space, as herein defined for which a building permit is issued or precise development plans approved after the effective date of this section. The tax shall be known as the residential development tax.

(Ord. No. 462, § 4)

16-4.5 Tax; Amount.

a. Every person constructing a dwelling unit, adding bedrooms to an existing dwelling unit, or providing a mobile home space within the City of Novato shall pay to the city the following tax:

1. The sum of two hundred ($200.00) dollars for each dwelling unit containing not more than one bedroom, plus the sum of one hundred ($100.00) dollars for a second bedroom, plus the sum of seventy ($70.00) dollars for each additional bedroom in excess of two.

2. The sum of seventy ($70.00) dollars for each bedroom added to an existing dwelling unit, provided that when an added bedroom replaces an existing bedroom that is converted to a use other than a bedroom, there shall be no charge.

3. The sum of two hundred ($200.00) dollars for each mobile home space.

b. The chief building official may exclude from the bedroom count any room which because of size, shape, location, adaptation to a different use or other factor, is not in his judgment reasonably likely to be used for sleeping purposes.

c. On July 1 of each year, commencing July 1, 1983, the above tax amounts and maximum tax shall be adjusted upward or downward in proportion to percentage increases or decreases in residential building costs after the effective date of this section. For purposes of this paragraph, "residential building costs," shall mean the following: a figure derived from the most recent "Building Valuation Data" published in Building Standards by the International Conference of Building Officials. The figure shall be one-half the combined cost per square foot of any "good" Type V wood-frame apartment houses and "good" Type V wood-frame dwellings. As of the date of this section, such figure is forty-seven dollars and eighty ($47.80) cents. The fee schedule derived from this computation shall be filed as of July 1 of each year with the city clerk.

(Ord. No. 804, § 1; Ord. No. 992, § 1)

16-4.6 Tax; When Payable. The tax imposed by subsection 16-4.4 shall be due and payable upon issuance of the building permit for the construction of any such dwelling unit or upon request for final approval and granting of a certificate of occupancy for a mobile home park. For all dwelling units, the tax shall be in addition to the fee required to be paid for the building permit and no such building permit shall be issued until the tax is paid. For all mobile home spaces, the tax shall be in addition to all inspection fees required to be paid in the construction of a mobile home park and no final approval or occupancy permit shall be granted until the tax is paid on all mobile home spaces. Such tax shall be refunded only if the building permit issued has expired and no construction is commenced. No refund shall be granted for mobile home spaces upon final approval of the mobile home park.

(Ord. No. 462, § 6)

16-4.7 Waiver of Required Tax. The city council may, upon receipt of a written request from the building permit applicant, waive the required tax for those dwelling units which are to be built as below market rate (BMR) units as defined by the Novato General Plan.

(Ord. No. 992, § 2; Ord. No. 1125, § 3)

16-4.8 Applicability. This section shall apply to all dwelling units on parcels in existence prior to December 18, 1986 or for which a tentative map was approved prior to December 18, 1986.

(Ord. No. 1125, § 4)

16-4.9 Reserved.

16-4.10 Disposition and Use of Tax Receipts. All of the sums collected pursuant to this section shall be deposited in the general fund.

(Ord. No. 462, § 10; Ord. No. 1125, § 5)

16-4.11 Refund Claims. Claims for the refund of taxes imposed pursuant to this chapter shall be governed by the provisions and procedures contained in section 2-17.3 of this code.

(Ord. No. 1466 § 4)

* Editor's Note: Former Section 16-5, Brookside Meadows Open Space Excise Tax, previously codified herein as adopted by the voters of Novato, 11-6-90, and containing portions of Ordinance Nos. 1239 and 1246 was repealed in its entirety by Ordinance No. 1274.

16-6.1 Title. This section shall be known as the City of Novato transactions and use tax ordinance. The City of Novato hereinafter shall be called "city." This section shall be applicable in the incorporated territory of the city.

16-6.2 Operative Date. "Operative date" means the first day of the first calendar quarter commencing more than 110 days after the adoption of this section, the date of such adoption being as set forth below.

16-6.3 Purpose. This section is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:

a. To impose a retail transactions and use tax in accordance with the provisions of part 1.6 (commencing with section 7251) of division 2 of the Revenue and Taxation Code and sections 7285.9 of part 1.7 of division 2 which authorizes the city to adopt this tax ordinance which shall be operative if a majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose.

b. To adopt a retail transactions and use tax ordinance that incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in part 1.6 of division 2 of the Revenue and Taxation Code.

c. To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefore 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 retail transactions and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of part 1.6 of division 2 of the Revenue and Taxation Code, minimize the cost of collecting the transactions and use taxes and, at the same time, minimize the burden of recordkeeping upon persons subject to taxation under the provisions of this section.

16-6.4 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 transactions 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.

16-6.5 Transactions Tax Rate. For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the city at the rate of 0.25% of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this section.

16-6.6 Place of Sale. For the purposes of this section, 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/her 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 prescribed and adopted by the state board of equalization.

16-6.7 Use Tax Rate. An excise tax is hereby 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 of this section for storage, use or other consumption in said territory at the rate of 0.25% 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.

16-6.8 Adoption of Provisions of State Law. Except as otherwise provided in this section and except insofar as they are inconsistent with the provisions of part 1.6 of division 2 of the Revenue and Taxation Code, all of the provisions of part 1 (commencing with section 6001) of division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this section as though fully set forth herein.

16-6.9 Limitations on Adoption of State Law and Collection of Use Taxes. In adopting the provisions of part 1 of division 2 of the Revenue and Taxation Code:

a. Wherever the State of California is named or referred to as the taxing agency, the name of the city shall be substituted therefor. However, the substitution shall not be made:

1. When the word "state" is used as a part of the title of the state controller, state treasurer, state board of control, state board of equalization, state treasury, or the Constitution of the State of California.

2. When the result of that substitution would require action to be taken by or against this city or any agency, officer, or employee thereof rather than by or against the state board of equalization, in performing the functions incident to the administration or operation of this section.

3. In those sections, including but not necessarily limited to, sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to:

(a) 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

(b) 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 provision of that code.

4. In sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code.

b. The word "city" shall be substituted for the word "state" in the phrase "retailer engaged in business in this state" in section 6203 and in the definition of that phrase in section 6203.

16-6.10 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 transactor's permit shall not be required by this section.

16-6.11 Exemptions and Exclusions.

a. There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley-Bums Uniform Local Sales and Use Tax Law or the amount of any state-administered transactions or use tax.

b. There are exempted from the computation of the amount of transactions tax the gross receipt from:

1. Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the county 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.

2. Sales of property to be used outside the city which is shipped to a point outside the city pursuant to the contract of sale by delivery to such point by the retailer or his/her agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this paragraph, delivery to a point outside the city shall be satisfied:

(a) With respect to vehicles (other than commercial vehicles) subject to registration pursuant to chapter 1 (commencing with section 4000) of division 2 of the Vehicle Code, aircraft licensed in compliance with section 21411 of the Public Utilities Code, and undocumented vessels registered under division 3.5 (commencing with section 9840) of the Vehicle Code by registration to an out-of-city address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and

(b) With respect to commercial vehicles, by registration to a place of business out-of-city and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address.

3. The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this section.

4. A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this section.

5. For the purposes of subparagraphs (3) and (4) of this subsection b., the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

c. There are exempted from the use tax imposed by this section, the storage, use or other consumption in this city of tangible personal property:

1. The gross receipts from the sale of which have been subject to a transactions tax under any state-administered transactions and use tax ordinance.

2. Other than fuel or petroleum products 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. This exemption is in addition to the exemptions provided in sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California.

3. If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this section.

4. If the possession or the exercise of any right or power over the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this section.

5. For the purposes of subparagraphs (3) and (4) of this subsection c., storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

6. Except as provided in subparagraph c.7., a retailer engaged in business in the city shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the city or participates within the city in making the sale of the property, including but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the city or through any representative, agent, canvasser, solicitor, subsidiary, or person in the city under the authority of the retailer.

7. "A retailer engaged in business in the city" shall also include any retailer of any of the following: vehicles subject to registration pursuant to chapter 1 (commencing with section 4000) of division 3 of the Vehicle Code, aircraft licensed in compliance with section 21411 of the Public Utilities Code, or undocumented vessels registered under division 3.5 (commencing with section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the city.

d. Any person subject to use tax under this section may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for a transactions tax pursuant to part 1.6 of division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage use or other consumption of which is subject to the use tax.

16-6.12 Amendments. All amendments subsequent to the effective date of this section to part 1 of division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with part 1.6 and part 1.7 of division 2 of the Revenue and Taxation Code, and all amendments to part 1.6 and part 1.7 of division 2 of the Revenue and Taxation Code, shall automatically become a part of this section, provided, however, that no such amendment shall operate so as to affect the rate of tax imposed by this section.

16-6.13 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 section, or part 1.6 of division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.

16-6.14 Citizens Oversight Committee. Prior to the operative date, the city council shall (a) adopt a resolution establishing the composition of a committee of no more than seven residents of Novato to review and report on the revenue and expenditure of funds from the tax adopted by this section, (b) define the scope of the committee's responsibilities, and (c) appoint at least a quorum of the members of the committee. City employees, consultants, or vendors are expressly precluded from serving as members of the citizens oversight committee. The committee's reports shall be made available to the council and public.

16-6.15: Review of the tax by the city council shall take place 20 years after the operative date of this section and every five years thereafter. At the time of said review periods, the city council may repeal the tax imposed by this section by a four-fifths vote of the city council.

(Ord. No. 1601, § 2, 11-3-2015)

Editor's note— Ord. No. 1601, § 2, adopted November 3, 2015, set out provisions to be titled, Transactions and Use Tax. For purposes of clarity, and at the editor's discretion, the title has been amended to read as herein set out.

16-7.1. Title. This section shall be known as the 2024 Novato transactions and use tax ordinance. The City of Novato hereinafter shall be called "city." This section shall be applicable in the incorporated territory of the city.

16-7.2. Operative Date. "Operative date" means the first day of the first calendar quarter commencing more than 110 days after the adoption of this section.

16-7.3. Purpose. This section is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:

a. To impose a retail transactions and use tax in accordance with the provisions of part 1.6 (commencing with section 7251) of division 2 of the Revenue and Taxation Code and section 7285.9 of part 1.7 of division 2 which authorizes the city to adopt this tax ordinance which shall be operative if a majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose.

b. To adopt a retail transactions and use tax ordinance that incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in part 1.6 of division 2 of the Revenue and Taxation Code.

c. To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefor that can be administered and collected by the California Department of Tax and Fee Administration 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 California Department of Tax and Fee Administration in administering and collecting the California State Sales and Use Taxes.

d. To adopt a retail transactions and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of part 1.6 of division 2 of the Revenue and Taxation Code, minimize the cost of collecting the transactions and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions of this section.

16-7.4. Contract with State. Prior to the operative date, the city shall contract with the California Department of Tax and Fee Administration to perform all functions incident to the administration and operation of this transactions and use tax ordinance; provided, that if the city shall not have contracted with the California Department of Tax and Fee Administration 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.

16-7.5. Transactions Tax Rate. For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the city at the rate of 0.75% of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this section.

16-7.6. Place of Sale. For the purposes of this section, 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 California Department of Tax and Fee Administration.

16-7.7. Use Tax Rate. An excise tax is hereby 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 of this section for storage, use or other consumption in said territory at the rate of 0.75% 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.

16-7.8. Adoption of Provisions of State Law. Except as otherwise provided in this section and except insofar as they are inconsistent with the provisions of part 1.6 of division 2 of the Revenue and Taxation Code, all of the provisions of part 1 (commencing with section 6001) of division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this section as though fully set forth herein.

16-7.9. Limitations on Adoption of State Law and Collection of Use Taxes. In adopting the provisions of part 1 of division 2 of the Revenue and Taxation Code:

a. Wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. However, the substitution shall not be made when:

1. The word "state" is used as a part of the title of the state controller, state treasurer, state treasury, or the Constitution of the State of California;

2. The result of that substitution would require action to be taken by or against this city or any agency, officer, or employee thereof rather than by or against the California Department of Tax and Fee Administration, in performing the functions incident to the administration or operation of this section.

3. In those sections, including, but not necessarily limited to sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to:

(a) 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;

(b) 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 provision of that code.

4. In sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code.

b. The word "city" shall be substituted for the word "state" in the phrase "retailer engaged in business in this state" in section 6203 and in the definition of that phrase in section 6203.

1. "A retailer engaged in business in the district" shall also include any retailer that, in the preceding calendar year or the current calendar year, has total combined sales of tangible personal property in this state or for delivery in the state by the retailer and all persons related to the retailer that exceeds five hundred thousand ($500,000) dollars. For purposes of this section, a person is related to another person if both persons are related to each other pursuant to section 267(b) of title 26 of the United States Code and the regulations thereunder.

16-7.10. 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 transactor's permit shall not be required by this section.

16-7.11. Exemptions and Exclusions.

a. There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law or the amount of any state-administered transactions or use tax.

b. There are exempted from the computation of the amount of transactions tax the gross receipts from:

1. Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the county 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.

2. Sales of property to be used outside the city which is shipped to a point outside the city, pursuant to the contract of sale, by delivery to such point by the retailer or his agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this paragraph, delivery to a point outside the city shall be satisfied:

(a) With respect to vehicles (other than commercial vehicles) subject to registration pursuant to chapter 1 (commencing with section 4000) of division 3 of the Vehicle Code, aircraft licensed in compliance with section 21411 of the Public Utilities Code, and undocumented vessels registered under division 3.5 (commencing with section 9840) of the Vehicle Code by registration to an out-of-city address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and

(b) With respect to commercial vehicles, by registration to a place of business out-of-city and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address.

3. The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this section.

4. A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this section.

5. For the purposes of subparagraphs (3) and (4) of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

c. There are exempted from the use tax imposed by this section, the storage, use or other consumption in this city of tangible personal property:

1. The gross receipts from the sale of which have been subject to a transactions tax under any state-administered transactions and use tax ordinance.

2. Other than fuel or petroleum products 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. This exemption is in addition to the exemptions provided in sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California.

3. If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this section.

4. If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this section.

5. For the purposes of subparagraphs (3) and (4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

6. Except as provided in subparagraph (7), a retailer engaged in business in the city shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the city or participates within the city in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the city or through any representative, agent, canvasser, solicitor, subsidiary, or person in the city under the authority of the retailer.

7. "A retailer engaged in business in the city" shall also include any retailer of any of the following: vehicles subject to registration pursuant to chapter 1 (commencing with section 4000) of division 3 of the Vehicle Code, aircraft licensed in compliance with section 21411 of the Public Utilities Code, or undocumented vessels registered under division 3.5 (commencing with section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the city.

d. Any person subject to use tax under this section may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for a transactions tax pursuant to part 1.6 of division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax.

16-7.12. Amendments. All amendments subsequent to the effective date of this section to part 1 of division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with part 1.6 and part 1.7 of division 2 of the Revenue and Taxation Code, and all amendments to part 1.6 and part 1.7 of division 2 of the Revenue and Taxation Code, shall automatically become a part of this section, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this section.

16-7.13. Term. The tax imposed by this section shall be effective until repealed by voters.

16-7.14. Citizens' Oversight. A five-member citizens' oversight committee will be created and shall meet annually to review the expenditure of revenues generated by the tax increase imposed under this section and to make recommendations to the city council regarding those expenditures. The minutes of the meetings of the citizens' oversight committee shall be provided to the city council and placed on the next available regular city council meeting agenda for informational purposes.

16-7.15. Audit and Review. The proceeds of the tax imposed by this section, as well as the expenditure thereof, shall be audited annually by an independent accounting firm. The city council shall discuss the results of such audit at a meeting of the city council that is open to the public. The report of such audit shall be posted on the city's website.

16-7.16. 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 section, or part 1.6 of division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.

(Ord. No. 1717, § 1, 11-5-2024)

Editor's note— Ord. No. 1717, § 1, adopted November 5, 2024, set out provisions to be titled, Transactions and Use Tax. For purposes of clarity, and at the editor's discretion, the title has been amended to read as herein set out.