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Union City, CA
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Code of Ordinances
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Title 3 Revenue and Finance
Title 3
Revenue and Finance
Chapter 3.04
SALES AND USE TAX
§ 3.04.010
Short title.
§ 3.04.020
Rate.
§ 3.04.030
Operative date.
§ 3.04.040
Purpose.
§ 3.04.050
Contract with State.
§ 3.04.060
Sales tax.
§ 3.04.070
Place of sale.
§ 3.04.080
Use tax.
§ 3.04.090
Adoption of provisions of State law.
§ 3.04.100
Limitations on adoption of State law.
§ 3.04.110
Permit not required.
§ 3.04.120
Exclusions and exemptions.
§ 3.04.150
Amendments.
§ 3.04.160
Enjoining collection forbidden.
Chapter 3.08
DOCUMENTARY STAMP TAX
§ 3.08.010
Short title—Adoption authority.
§ 3.08.020
Imposition—Rate.
§ 3.08.030
Tax inapplicable to instrument in writing.
§ 3.08.040
Payment by whom.
§ 3.08.050
Government exemptions.
§ 3.08.060
Tax inapplicable to deed in lieu of foreclosure.
§ 3.08.070
Tax inapplicable to certain conveyances.
§ 3.08.080
Tax inapplicable to conveyances to make order of Securities and Exchange Commission effective.
§ 3.08.090
Partnerships.
§ 3.08.100
Administration.
§ 3.08.110
Refund claim.
Chapter 3.12
SPECIAL GAS TAX STREET IMPROVEMENT FUND
§ 3.12.010
Creation.
§ 3.12.020
Moneys paid into fund.
§ 3.12.030
Expenditure of funds.
Chapter 3.16
CITY FUNDS DEPOSITORY
§ 3.16.010
Authorization to deposit funds.
§ 3.16.020
Warrants—Designation of drawing funds.
Chapter 3.18
TRANSIENT OCCUPANCY TAX
§ 3.18.010
Definitions.
§ 3.18.020
Tax imposed.
§ 3.18.025
Rate.
§ 3.18.030
Exemptions.
§ 3.18.040
Operator's duties.
§ 3.18.050
Registration.
§ 3.18.060
Reporting and remitting.
§ 3.18.070
Penalties and interest.
§ 3.18.080
Failure to collect and report tax.
§ 3.18.090
Appeal.
§ 3.18.100
Records.
§ 3.18.110
Refunds.
§ 3.18.120
Actions to collect.
§ 3.18.130
Violations—Designated.
§ 3.18.150
Remedies cumulative.
Chapter 3.20
PUBLIC SAFETY SERVICES EXCISE TAX
§ 3.20.010
Definitions.
§ 3.20.020
Tax imposed.
§ 3.20.030
Amount of tax.
§ 3.20.040
Use of tax proceeds.
§ 3.20.050
Determination of occupancy uses.
§ 3.20.060
Collection.
§ 3.20.070
Exemptions.
§ 3.20.080
Refunds—Improved parcels.
§ 3.20.090
Refunds—Claim required.
§ 3.20.100
Untimely or unpaid taxes.
§ 3.20.110
Appropriations limitation.
§ 3.20.120
Administrative interpretation.
Chapter 3.22
TRANSACTIONS AND USE TAX
§ 3.22.010
Title.
§ 3.22.020
Operative date.
§ 3.22.030
Purpose.
§ 3.22.040
Contract with State.
§ 3.22.050
Transactions tax rate.
§ 3.22.060
Place of sale.
§ 3.22.070
Use tax rate.
§ 3.22.080
Adoption of provisions of State law.
§ 3.22.090
Limitations on adoption of State law and collection of use taxes.
§ 3.22.100
Permit not required.
§ 3.22.110
Exemptions and exclusions.
§ 3.22.120
Amendments.
§ 3.22.130
Enjoining collection forbidden.
§ 3.22.140
Citizens oversight committee and independent audit.
§ 3.22.150
Termination date.
Chapter 3.24
CANNABIS BUSINESS TAX
§ 3.24.010
Short title.
§ 3.24.020
General excise tax.
§ 3.24.030
Purpose.
§ 3.24.040
Definitions.
§ 3.24.050
Tax imposed.
§ 3.24.060
Reporting and remittance of tax.
§ 3.24.070
Payments and communications—Timely remittance.
§ 3.24.080
Payment—When taxes deemed delinquent.
§ 3.24.090
Notice not required by the City.
§ 3.24.100
Penalties and interest.
§ 3.24.110
Refunds and credits.
§ 3.24.120
Refunds and procedures.
§ 3.24.130
Administration of the tax.
§ 3.24.140
Apportionment.
§ 3.24.150
Construction.
§ 3.24.160
Audit and examination of records and equipment.
§ 3.24.170
Other licenses, permits, taxes, fees or charges.
§ 3.24.180
Payment of tax does not authorize unlawful business.
§ 3.24.190
Deficiency determinations.
§ 3.24.200
Failure to report—Nonpayment, fraud.
§ 3.24.210
Tax assessment—Notice requirements.
§ 3.24.220
Tax assessment—Hearing, application and determination.
§ 3.24.230
Appeal procedure.
§ 3.24.240
Conviction for violation—Taxes not waived.
§ 3.24.250
Violation deemed misdemeanor.
§ 3.24.260
Actions to collect.
§ 3.24.270
Remedies cumulative.
§ 3.24.280
Annual audit.
§ 3.24.290
Amendment or repeal.
Chapter 3.28
UTILITY USERS TAX
§ 3.28.010
Title.
§ 3.28.020
Definitions.
§ 3.28.030
Statutory, constitutional and other exemptions.
§ 3.28.040
Telecommunications users tax.
§ 3.28.050
Video users tax.
§ 3.28.060
Electricity users tax.
§ 3.28.070
Gas users tax.
§ 3.28.080
Collection of tax from service users receiving direct purchase of gas or electricity.
§ 3.28.090
Bundling taxable items with non-taxable items.
§ 3.28.100
Substantial nexus/minimum contacts.
§ 3.28.110
Duty to collect—Procedures.
§ 3.28.120
Collection penalties—Service suppliers.
§ 3.28.130
Actions to collect.
§ 3.28.140
Deficiency determination and assessment—Tax application errors.
§ 3.28.150
Administrative remedy—Non-paying service users.
§ 3.28.160
Additional powers and duties of the Tax Administrator.
§ 3.28.170
Records.
§ 3.28.180
Refunds.
§ 3.28.190
Appeals.
§ 3.28.200
No injunction/writ of mandate.
§ 3.28.210
Notice of changes to provisions.
§ 3.28.220
Effect of State and Federal reference—Authorization.
§ 3.28.230
Citizens Oversight Committee and independent audit.
§ 3.28.240
Remedies cumulative.
§ 3.28.250
Termination of utility users tax.