City of Albany, CA
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2024-05-20
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Municipal Code
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Chapter 4 Finance
- The Charter
- Ch C Charter
- Municipal Code
- Ch 1 General Provisions
- Ch 2 Administration
- Ch 3 Personnel
- Ch 4 Finance
- Ch 4 Art 1 ASSESSMENT, LEVY AND COLLECTION OF TAXES
- § 4-1.1 Adoption of State Law; Exceptions and Construction of Terms.
- § 4-1.2 (Reserved)
- Ch 4 Art 2 UNIFORM LOCAL SALES AND USE TAXES
- § 4-2.1 Short Title.
- § 4-2.2 Rate.
- § 4-2.3 Operative Date.
- § 4-2.4 Purposes.
- § 4-2.5 Contract with State.
- § 4-2.6 Sales Tax.
- § 4-2.7 Place of Sale.
- § 4-2.8 Use Tax.
- § 4-2.9 Adoption of Provisions of State Law.
- § 4-2.10 Limitations on Adoption of State Law.
- § 4-2.11 Seller's Permit.
- § 4-2.12 Exclusions and Exemptions Concerning Aircraft.
- § 4-2.13 Exclusions and Exemptions Concerning Aircraft and Waterborne Vessels.
- § 4-2.14 Application of Provisions Relating to Exclusions and Exemptions.
- § 4-2.15 Amendments.
- § 4-2.16 Enjoining Collection Forbidden.
- § 4-2.17 Penalties.
- Ch 4 Art 3 HOTEL-MOTEL ROOM TAX
- § 4-3.1 Short Title.
- § 4-3.2 Definitions.
- § 4-3.3 Tax Imposed.
- § 4-3.4 Exemptions from Tax.
- § 4-3.5 Operator's Duties.
- § 4-3.6 Registration.
- § 4-3.7 Reporting and Remitting.
- § 4-3.8 Penalties and Interest.
- § 4-3.9 Failure to Collect and Report Tax; Determination of Tax by City Treasurer; Notice; Hearing.
- § 4-3.10 Appeal of Treasurer's Tax Determination.
- § 4-3.11 Accurate Records to be Kept by Operator.
- § 4-3.12 Refunds and Credits.
- § 4-3.13 Actions to Collect.
- § 4-3.14 Violations; Misdemeanor.
- Ch 4 Art 4 (RESERVED)
- Ch 4 Art 5 REAL PROPERTY TRANSFER TAX
- § 4-5.1 Title; Adoption.
- § 4-5.2 Imposition of Tax — Except as Otherwise Exempted.
- § 4-5.3 Who Shall Pay.
- § 4-5.4 Definitions.
- § 4-5.5 Exceptions/Document Securing Debts.
- § 4-5.6 Exception: Plans of Reorganization, Etc., Under Federal Bankruptcy Act, Involving Certain Corporations, Changing Identity.
- § 4-5.7 Orders of Securities and Exchange Commission.
- § 4-5.8 Exception: Instruments Dividing Community Property.
- § 4-5.9 Exception: Deed, Instrument or Other Writing for Conveyance of Realty by State or Political Subdivision or Agency with Agreement for Purchase to Reconvey.
- § 4-5.10 Exception: Instrument or Other Writing for Conveyance of Realty by State, Political Subdivision or Agency of Realty Financed by Obligations Issued by Nonprofit Corporation.
- § 4-5.11 Exemptions for Lack of Consideration.
- § 4-5.12 Administration of Tax.
- § 4-5.13 Due Dates, Delinquency, Penalties, Interest.
- § 4-5.14 Tax/Liens.
- § 4-5.15 Refunds.
- § 4-5.16 Administration.
- § 4-5.17 Declaration May Be Required.
- § 4-5.18 Determination of Deficiency.
- § 4-5.19 Notice of Determination.
- § 4-5.20 Manner of Giving Notice.
- § 4-5.21 Petition for Redetermination.
- § 4-5.22 Consideration of Petition; Hearing.
- § 4-5.23 Determination of Petition.
- § 4-5.24 Finality of Determination.
- § 4-5.25 Tax a Debt.
- Ch 4 Art 6 MUNICIPAL FACILITIES REVENUE BOND LAW
- § 4-6.1 Title.
- § 4-6.2 Purpose.
- § 4-6.3 Definitions.
- § 4-6.4 General Powers.
- § 4-6.5 Authorization of Bonds.
- § 4-6.6 Issuance of Bonds.
- § 4-6.7 Terms of Bonds.
- § 4-6.8 Issuance Under Indenture or Trust Agreement.
- § 4-6.9 Personal Liability.
- § 4-6.10 Refunding Bonds.
- § 4-6.11 Repayment of Bonds.
- § 4-6.12 Trust Funds.
- § 4-6.13 Purchase of Bonds by City.
- § 4-6.14 Bond Anticipation Notes.
- § 4-6.15 Grant Anticipation Notes.
- § 4-6.16 Liberal Construction.
- § 4-6.17 Provisions of This Section 4-6 Are Complete, Additional and Alternative.
- § 4-6.18 Judicial Validation Proceedings.
- § 4-6.19 Amendment of Section 4-6.
- § 4-6.20 Section 4-6 Controlling.
- Ch 4 Art 7 EMERGENCY MEDICAL SERVICES, ADVANCED LIFE SUPPORT, AND FIRE PROTECTION SPECIAL TAX
- § 4-7.1 Title; Declaration of Findings and Purpose.
- § 4-7.2 Special Tax.
- § 4-7.3 Annual Audit.
- § 4-7.4 Examination of Books and Records.
- § 4-7.5 Collection of Tax; Interest and Penalties.
- § 4-7.6 Collection of Unpaid Taxes.
- § 4-7.7 Refund of Tax, Penalty, or Interest Paid More Than Once; or Erroneously or Illegally Collected.
- § 4-7.8 Savings Clause.
- § 4-7.9 Regulations.
- § 4-7.10 Increase Appropriations Limit.
- § 4-7.11 Reduction in Tax and Limited Authority to Increase.
- Ch 4 Art 8 (RESERVED)
- Ch 4 Art 9 COMMUNITY FACILITIES DISTRICT NO. 1 SPECIAL TAX
- § 4-9.1 Preamble.
- § 4-9.2 Tax Imposed.
- § 4-9.3 Authority of City Administrator.
- § 4-9.4 Exemption; Maximum Tax.
- § 4-9.5 Use of Tax.
- § 4-9.6 Collection of Tax; Delinquent Payments.
- § 4-9.7 Savings Clause.
- Ch 4 Art 10 ALBANY STREET PAVING AND STORM DRAIN FACILITY IMPROVEMENT TAX
- § 4-10.1 Title.
- § 4-10.2 Necessity, Authority, and Purpose.
- § 4-10.3 Tax Levied.
- § 4-10.4 Purposes and Uses of Tax.
- § 4-10.5 Exemptions.
- § 4-10.6 Computation and Collection of Tax.
- § 4-10.7 Accountability.
- § 4-10.8 Examination of Books and Records and Annual Audit.
- § 4-10.9 Property Tax.
- § 4-10.10 Collection of Tax: Interest and Penalties.
- § 4-10.11 Collection of Unpaid Taxes.
- § 4-10.12 Refund of Tax, Penalty, or Interest Paid More Than Once; or Erroneously or Illegally Collected.
- § 4-10.13 Savings Clause.
- § 4-10.14 Regulations.
- § 4-10.15 Increase Appropriations Limit.
- § 4-10.16 Effective Date.
- Ch 4 Art 11 UTILITY USER'S TAX
- § 4-11.1 Short Title.
- § 4-11.2 Definitions.
- § 4-11.3 Constitutional, Statutory, and Other Exemptions.
- § 4-11.4 Communication Users' Tax.
- § 4-11.5 Electricity Users Tax.
- § 4-11.6 Gas Users' Tax.
- § 4-11.7 Collection of Tax from Service Users Receiving Direct Purchase of Gas or Electricity.
- § 4-11.8 Bundling Taxable Items.
- § 4-11.9 Substantial Nexus/Minimum Contacts.
- § 4-11.10 Duty to Collect Procedures.
- § 4-11.11 Collection Penalties-Service Suppliers.
- § 4-11.12 Actions to Collect.
- § 4-11.13 Deficiency Determination and Assessment-Tax Application Errors.
- § 4-11.14 Administrative Remedy-Nonpaying Service Users.
- § 4-11.15 Additional Powers and Duties of the Tax Administrator.
- § 4-11.16 Records.
- § 4-11.17 Refunds.
- § 4-11.18 Appeals.
- § 4-11.19 No Injunction/Writ of Mandate.
- § 4-11.20 Notice of Changes to Section/Collection of Tax.
- § 4-11.21 Effect of State and Federal Reference/Authorization.
- § 4-11.22 No Increase in Tax Percentage or Change in Methodology Without Voter Approval, Amendment or Repeal.
- § 4-11.23 Independent Audit of Tax Collection, Exemption, Remittance, and Expenditure.
- § 4-11.24 Remedies Cumulative.
- § 4-11.25 through § 4-11.26. (Reserved)
- § 4-11.27 Water Users' Tax.
- Ch 4 Art 12 TRANSACTIONS AND USE TAX
- § 4-12.1 Title.
- § 4-12.2 Operative Date.
- § 4-12.3 Purpose.
- § 4-12.4 Contract with State.
- § 4-12.5 Transactions Tax Rate.
- § 4-12.6 Place of Sale.
- § 4-12.7 Use Tax Rate.
- § 4-12.8 Adoption of Provisions of State Law.
- § 4-12.9 Limitations on Adoption of State Law and Collection of Use Taxes.
- § 4-12.10 Permit Not Required.
- § 4-12.11 Exemptions and Exclusions.
- § 4-12.12 Amendments.
- § 4-12.13 Enjoining Collection Forbidden.
- § 4-12.14 Annual Audit.
- § 4-12.15 Severability.
- § 4-12.16 Effective Date.
- § 4-12.17 Termination Date.
- Ch 4 Art 13 SUGAR-SWEETENED BEVERAGE PRODUCT DISTRIBUTION TAX
- § 4-13.1 Excise tax.
- § 4-13.2 Exemptions.
- § 4-13.3 Definitions.
- § 4-13.4 Definition of Gross Receipts.
- § 4-13.5 Duties, Responsibilities and Authority of the City Manager.
- § 4-13.6 Collection.
- § 4-13.7 Refunds.
- § 4-13.8 Enforcement.
- § 4-13.9 Not a Sales and Use Tax.
- § 4-13.10 Annual Study Session for Public Input on Tax Expenditures.
- § 4-13.11 Annual Audit.
- Ch 4 Art 14 SAFE AND ACCESSIBLE SIDEWALKS SPECIAL PARCEL TAX
- § 4-14.1 Title.
- § 4-14.2 Definitions.
- § 4-14.3 Tax Imposed.
- § 4-14.4 Tax Rates.
- § 4-14.5 Collection of Tax.
- § 4-14.6 Collection of Unpaid Tax.
- § 4-14.7 Use of Tax Revenue.
- § 4-14.8 Accountability.
- § 4-14.9 Administration of Tax.
- § 4-14.10 Amendments.
- § 4-14.11 Expiration of Tax.
- Ch 4 Art 15 PARKS AND OPEN SPACE SPECIAL PARCEL TAX
- § 4-15.1 Title.
- § 4-15.2 Definitions.
- § 4-15.3 Tax Imposed.
- § 4-15.4 Tax Rates.
- § 4-15.5 Collection of Tax.
- § 4-15.6 Collection of Unpaid Tax.
- § 4-15.7 Use of Tax Revenue.
- § 4-15.8 Accountability.
- § 4-15.9 Administration of Tax.
- § 4-15.10 Amendments.
- § 4-15.11 Termination of Tax.
- Ch 5 General Licensing and Business Regulations
- Ch 6 Community Antenna Television Systems
- Ch 6A State-Franchised Video Service Providers
- Ch 7 Ranked Choice Voting Elections
- Ch 8 Law Enforcement
- Ch 9 Motor Vehicles and Traffic
- Ch 10 Animal Control
- Ch 11 Fire Prevention
- Ch 12 Building and Housing
- Ch 13 Public Works Projects, Contracts and Procedures
- Ch 14 Work on Public Property
- Ch 15 Sewers and Sanitation
- Ch 16 (Reserved)
- Ch 17 Public Health
- Ch 18 Nuisances
- Land Development Volume
- Ch 19 Waterfront
- Ch 20 Planning and Zoning
- Ch 22 Subdivision
- Ch 23 Grading Ordinance
- Cross Reference
- Ch DL Disposition of Legislation
Editor's Note: For State law as to taxation generally, see Rev. & Tax. C.A., § 1 et seq. As to admission tax at horse racing meets, see subsections 5-14.20 to 5-14.25 of this Code. As to licenses and license taxes generally, see Chapter 5. For provisions establishing the offices of the City Assessor and Tax Collector, see §§ 2-7 and 2-8 of this Code.
