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County of Sacramento, CA
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2024-01-23
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Code of Ordinances
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Volume I
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Title 3 Revenue and Taxation
The Charter
Ch CHA
Sacramento County Charter
Code of Ordinances
Volume I
Ttl 1
General Provisions
Ttl 2
Administration and Personnel
Ttl 3
Revenue and Taxation
Ch 3.04
UNIFORM SALES AND USE TAX
§ 3.04.010
Short Title.
§ 3.04.020
Purpose.
§ 3.04.030
Imposed.
§ 3.04.035
Gross Receipts—Exclusions.
§ 3.04.036
Exclusion Revisions.
§ 3.04.040
Excise Tax.
§ 3.04.045
Tax Due—Exemptions.
§ 3.04.046
Exemption Revisions.
§ 3.04.050
Credit.
§ 3.04.051
Tax Credit Revisions.
§ 3.04.055
Tax Credit.
§ 3.04.060
Prevention of Collection Prohibited.
§ 3.04.070
Amendments.
§ 3.04.075
Special Operative and Inoperative Dates.
§ 3.04.076
New Sections—Operative Dates.
§ 3.04.080
Inoperative Date.
Ch 3.08
SACRAMENTO COUNTY TRANSIENT OCCUPANCY TAX ORDINANCE
§ 3.08.010
Short Title.
§ 3.08.020
Definitions.
§ 3.08.030
Imposed.
§ 3.08.040
Exemptions.
§ 3.08.050
Operator's Duties.
§ 3.08.060
Registration.
§ 3.08.070
Reporting and Remitting.
§ 3.08.080
Uncollectible Accounts.
§ 3.08.090
Penalties—Interest.
§ 3.08.100
Determination of Tax—Failure to Collect and Report.
§ 3.08.110
Appeal.
§ 3.08.120
Records.
§ 3.08.130
Refunds.
§ 3.08.140
Actions to Collect.
§ 3.08.150
Penalty for Violations.
Ch 3.12
REAL PROPERTY TRANSFER TAX ORDINANCE OF THE COUNTY OF SACRAMENTO
§ 3.12.010
Short Title—Authority—Purpose.
§ 3.12.020
Imposition.
§ 3.12.025
Requirement of Tax Roll Parcel Number.
§ 3.12.030
Liability.
§ 3.12.110
Administration and Allocation of Proceeds.
§ 3.12.130
Refunds.
§ 3.12.140
Construction.
§ 3.12.150
Investigation.
§ 3.12.160
Penalty.
Ch 3.20
CAPITAL OUTLAY FUND
§ 3.20.010
Fund Created.
§ 3.20.020
Purpose.
§ 3.20.030
Method of Raising Funds.
§ 3.20.040
Transfer of Funds.
§ 3.20.050
Transferal From Library Fund.
§ 3.20.060
Uses Limited.
Ch 3.24
WARRANTS
§ 3.24.010
Loss.
Ch 3.28
REASSESSMENT OF PROPERTY DAMAGED AS A RESULT OF MISFORTUNE OR CALAMITY
§ 3.28.010
Purpose.
§ 3.28.020
Application for Reassessment.
§ 3.28.025
Misfortune or Calamity Defined.
§ 3.28.030
Assessor's Duty.
§ 3.28.040
Assessment Appeals Board.
§ 3.28.050
Auditor's Duty.
§ 3.28.060
Refunds.
Ch 3.29
DEFERRED PAYMENT OF 1985-86 FISCAL YEAR SUPPLEMENTAL ROLL TAXES REGARDING FLOOD DAMAGE OCCURRING IN FEBRUARY 1986
§ 3.29.010
Purposes.
§ 3.29.020
Definition—Eligible Property.
§ 3.29.030
Definition—Supplemental Taxes.
§ 3.29.040
Deferral of Supplemental Taxes—Claim Required.
§ 3.29.050
Deferral of Supplemental Taxes—Reassessment and Corrected Tax Bill.
Ch 3.30
FINANCE TAX COLLECTION FEES
§ 3.30.010
Miscellaneous Department of Finance Tax Collection Fees.
§ 3.30.020
Annual Department of Finance Tax Collection Fee Adjustment.
Ch 3.32
CALIFORNIA LAND CONSERVATION CONTRACTS
§ 3.32.010
Effect of Condemnation or Cancellation.
Ch 3.33
URBAN AGRICULTURE INCENTIVE ZONE
§ 3.33.010
Purpose.
§ 3.33.020
General provisions.
§ 3.33.030
Approval process.
§ 3.33.040
Contract cancellation.
§ 3.33.050
Sunset provision.
Ch 3.34
RECOVERY OF PROBATION COSTS
§ 3.34.010
Penal Code Provisions Applicable.
Ch 3.36
SPECIAL TAX FOR INCREASED LAW ENFORCEMENT SERVICES
§ 3.36.010
Purposes.
§ 3.36.020
Definitions.
§ 3.36.030
Definitions—Assessor.
§ 3.36.040
Definitions—Parcel.
§ 3.36.050
Definitions—Land Use Code.
§ 3.36.060
Definitions—Residential.
§ 3.36.070
Definitions—Apartment.
§ 3.36.080
Definitions—Commercial.
§ 3.36.090
Definitions—Vacant Land—Residential/Commercial.
§ 3.36.100
Definitions—Agricultural.
§ 3.36.110
Definitions—CPI.
§ 3.36.120
Definitions—Fiscal Year.
§ 3.36.130
Definitions—Support Personnel.
§ 3.36.140
Special Tax Levied.
§ 3.36.150
Special Tax Levied—Limit.
§ 3.36.160
Tax Amount.
§ 3.36.170
Tax Lien.
§ 3.36.180
Tax Collection.
§ 3.36.190
Tax Bills.
§ 3.36.200
Use of Tax Revenue.
§ 3.36.210
Administrative Procedures.
§ 3.36.220
Exemptions.
§ 3.36.230
Appropriations Limit Changed.
§ 3.36.240
Severability.
§ 3.36.250
Operative Date.
Ch 3.38
COUNTY JAIL BOOKING AND PROCESSING FEES
§ 3.38.010
Purpose.
§ 3.38.020
Findings.
§ 3.38.030
Definitions.
§ 3.38.040
Fee Levied on Designated Public Agencies.
§ 3.38.050
Criminal Justice Administration Fee.
§ 3.38.060
Calculation of Fee.
§ 3.38.070
Invoices.
Ch 3.40
UTILITY USER TAX
§ 3.40.010
Short Title.
§ 3.40.020
Tax Imposed.
§ 3.40.030
Disposition of Tax Revenue.
§ 3.40.040
Definitions.
§ 3.40.050
Constitutional Exemption.
§ 3.40.060
Exemptions.
§ 3.40.070
Electricity User Tax.
§ 3.40.080
Gas User Tax.
§ 3.40.090
Telephone User Tax.
§ 3.40.100
Cable Television Users Tax.
§ 3.40.110
Sewer Service User Tax.
§ 3.40.120
Interest and Penalty.
§ 3.40.130
Actions to Collect.
§ 3.40.140
Duty to Collect—Procedures.
§ 3.40.150
Additional Powers and Duties of Tax Administrator.
§ 3.40.160
Assessment—Administrative Remedy.
§ 3.40.170
Records.
§ 3.40.180
Refunds.
§ 3.40.190
Delays in Implementation.
§ 3.40.200
Severability.
Ch 3.42
ADMINISTRATION FEE FOR EMPLOYMENT OF OFF-DUTY SHERIFF'S DEPUTIES
§ 3.42.010
Purpose and Intent.
§ 3.42.020
Fee.
Ch 3.43
DELEGATION OF AUTHORITY TO THE TREASURER TO INVEST FUNDS IN THE COUNTY TREASURY
§ 3.43.100
Delegation of Authority to the Treasurer to Invest Funds in the County Treasury.
Ch 3.44
TRANSACTIONS AND USE TAX
§ 3.44.010
Title.
§ 3.44.020
Purpose.
§ 3.44.030
Contract with State.
§ 3.44.040
Transactions and Use Tax.
§ 3.44.050
Ballot Proposition.
§ 3.44.060
Place of Sale.
§ 3.44.070
Adoption of Provisions of State Law.
§ 3.44.080
Limitations on Adoption of State Law and Collection of Use Taxes.
§ 3.44.090
Permit Not Required.
§ 3.44.100
Exemptions and Exclusions.
§ 3.44.110
Amendments.
§ 3.44.120
Sunset.
§ 3.44.130
Enjoining Collection Forbidden.
§ 3.44.140
Severability.
Ttl 4
Business Regulation
Ttl 5
Franchises
Ttl 6
Health and Sanitation
Ttl 7
Memorials
Volume II
Ttl 8
Animals
Ttl 9
Public Peace, Morals and Safety
Ttl 10
Vehicles and Traffic
Ttl 11
Airports
Ttl 12
Streets and Sidewalks
Ttl 13
Watercourses
Ttl 14
Agricultural Activities and Water Use and Conservation
Ttl 15
Water and Sewers
Ttl 16
Buildings and Construction
Ttl 17
Fire Prevention
Ttl 18
Signs (Repealed)
Ttl 19
Trees
Ttl 20
Environmental Protection
Ttl 21
Plans
Ttl 22
Land Development
Statutory References
Ttl SR
Statutory References for California Counties
Tables
Ttl RS
Table of Repealed Sections
Ttl OL
Ordinance List
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Title 3
Revenue and Taxation
Chapter 3.04
UNIFORM SALES AND USE TAX
chevron_right
§ 3.04.010
Short Title.
chevron_right
§ 3.04.020
Purpose.
chevron_right
§ 3.04.030
Imposed.
chevron_right
§ 3.04.035
Gross Receipts—Exclusions.
chevron_right
§ 3.04.036
Exclusion Revisions.
chevron_right
§ 3.04.040
Excise Tax.
chevron_right
§ 3.04.045
Tax Due—Exemptions.
chevron_right
§ 3.04.046
Exemption Revisions.
chevron_right
§ 3.04.050
Credit.
chevron_right
§ 3.04.051
Tax Credit Revisions.
chevron_right
§ 3.04.055
Tax Credit.
chevron_right
§ 3.04.060
Prevention of Collection Prohibited.
chevron_right
§ 3.04.070
Amendments.
chevron_right
§ 3.04.075
Special Operative and Inoperative Dates.
chevron_right
§ 3.04.076
New Sections—Operative Dates.
chevron_right
§ 3.04.080
Inoperative Date.
chevron_right
Chapter 3.08
SACRAMENTO COUNTY TRANSIENT OCCUPANCY TAX ORDINANCE
chevron_right
§ 3.08.010
Short Title.
chevron_right
§ 3.08.020
Definitions.
chevron_right
§ 3.08.030
Imposed.
chevron_right
§ 3.08.040
Exemptions.
chevron_right
§ 3.08.050
Operator's Duties.
chevron_right
§ 3.08.060
Registration.
chevron_right
§ 3.08.070
Reporting and Remitting.
chevron_right
§ 3.08.080
Uncollectible Accounts.
chevron_right
§ 3.08.090
Penalties—Interest.
chevron_right
§ 3.08.100
Determination of Tax—Failure to Collect and Report.
chevron_right
§ 3.08.110
Appeal.
chevron_right
§ 3.08.120
Records.
chevron_right
§ 3.08.130
Refunds.
chevron_right
§ 3.08.140
Actions to Collect.
chevron_right
§ 3.08.150
Penalty for Violations.
chevron_right
Chapter 3.12
REAL PROPERTY TRANSFER TAX ORDINANCE OF THE COUNTY OF SACRAMENTO
chevron_right
§ 3.12.010
Short Title—Authority—Purpose.
chevron_right
§ 3.12.020
Imposition.
chevron_right
§ 3.12.025
Requirement of Tax Roll Parcel Number.
chevron_right
§ 3.12.030
Liability.
chevron_right
§ 3.12.110
Administration and Allocation of Proceeds.
chevron_right
§ 3.12.130
Refunds.
chevron_right
§ 3.12.140
Construction.
chevron_right
§ 3.12.150
Investigation.
chevron_right
§ 3.12.160
Penalty.
chevron_right
Chapter 3.20
CAPITAL OUTLAY FUND
chevron_right
§ 3.20.010
Fund Created.
chevron_right
§ 3.20.020
Purpose.
chevron_right
§ 3.20.030
Method of Raising Funds.
chevron_right
§ 3.20.040
Transfer of Funds.
chevron_right
§ 3.20.050
Transferal From Library Fund.
chevron_right
§ 3.20.060
Uses Limited.
chevron_right
Chapter 3.24
WARRANTS
chevron_right
§ 3.24.010
Loss.
chevron_right
Chapter 3.28
REASSESSMENT OF PROPERTY DAMAGED AS A RESULT OF MISFORTUNE OR CALAMITY
chevron_right
§ 3.28.010
Purpose.
chevron_right
§ 3.28.020
Application for Reassessment.
chevron_right
§ 3.28.025
Misfortune or Calamity Defined.
chevron_right
§ 3.28.030
Assessor's Duty.
chevron_right
§ 3.28.040
Assessment Appeals Board.
chevron_right
§ 3.28.050
Auditor's Duty.
chevron_right
§ 3.28.060
Refunds.
chevron_right
Chapter 3.29
DEFERRED PAYMENT OF 1985-86 FISCAL YEAR SUPPLEMENTAL ROLL TAXES REGARDING FLOOD DAMAGE OCCURRING IN FEBRUARY 1986
chevron_right
§ 3.29.010
Purposes.
chevron_right
§ 3.29.020
Definition—Eligible Property.
chevron_right
§ 3.29.030
Definition—Supplemental Taxes.
chevron_right
§ 3.29.040
Deferral of Supplemental Taxes—Claim Required.
chevron_right
§ 3.29.050
Deferral of Supplemental Taxes—Reassessment and Corrected Tax Bill.
chevron_right
Chapter 3.30
FINANCE TAX COLLECTION FEES
chevron_right
§ 3.30.010
Miscellaneous Department of Finance Tax Collection Fees.
chevron_right
§ 3.30.020
Annual Department of Finance Tax Collection Fee Adjustment.
chevron_right
Chapter 3.32
CALIFORNIA LAND CONSERVATION CONTRACTS
chevron_right
§ 3.32.010
Effect of Condemnation or Cancellation.
chevron_right
Chapter 3.33
URBAN AGRICULTURE INCENTIVE ZONE
chevron_right
§ 3.33.010
Purpose.
chevron_right
§ 3.33.020
General provisions.
chevron_right
§ 3.33.030
Approval process.
chevron_right
§ 3.33.040
Contract cancellation.
chevron_right
§ 3.33.050
Sunset provision.
chevron_right
Chapter 3.34
RECOVERY OF PROBATION COSTS
chevron_right
§ 3.34.010
Penal Code Provisions Applicable.
chevron_right
Chapter 3.36
SPECIAL TAX FOR INCREASED LAW ENFORCEMENT SERVICES
chevron_right
§ 3.36.010
Purposes.
chevron_right
§ 3.36.020
Definitions.
chevron_right
§ 3.36.030
Definitions—Assessor.
chevron_right
§ 3.36.040
Definitions—Parcel.
chevron_right
§ 3.36.050
Definitions—Land Use Code.
chevron_right
§ 3.36.060
Definitions—Residential.
chevron_right
§ 3.36.070
Definitions—Apartment.
chevron_right
§ 3.36.080
Definitions—Commercial.
chevron_right
§ 3.36.090
Definitions—Vacant Land—Residential/Commercial.
chevron_right
§ 3.36.100
Definitions—Agricultural.
chevron_right
§ 3.36.110
Definitions—CPI.
chevron_right
§ 3.36.120
Definitions—Fiscal Year.
chevron_right
§ 3.36.130
Definitions—Support Personnel.
chevron_right
§ 3.36.140
Special Tax Levied.
chevron_right
§ 3.36.150
Special Tax Levied—Limit.
chevron_right
§ 3.36.160
Tax Amount.
chevron_right
§ 3.36.170
Tax Lien.
chevron_right
§ 3.36.180
Tax Collection.
chevron_right
§ 3.36.190
Tax Bills.
chevron_right
§ 3.36.200
Use of Tax Revenue.
chevron_right
§ 3.36.210
Administrative Procedures.
chevron_right
§ 3.36.220
Exemptions.
chevron_right
§ 3.36.230
Appropriations Limit Changed.
chevron_right
§ 3.36.240
Severability.
chevron_right
§ 3.36.250
Operative Date.
chevron_right
Chapter 3.38
COUNTY JAIL BOOKING AND PROCESSING FEES
chevron_right
§ 3.38.010
Purpose.
chevron_right
§ 3.38.020
Findings.
chevron_right
§ 3.38.030
Definitions.
chevron_right
§ 3.38.040
Fee Levied on Designated Public Agencies.
chevron_right
§ 3.38.050
Criminal Justice Administration Fee.
chevron_right
§ 3.38.060
Calculation of Fee.
chevron_right
§ 3.38.070
Invoices.
chevron_right
Chapter 3.40
UTILITY USER TAX
chevron_right
§ 3.40.010
Short Title.
chevron_right
§ 3.40.020
Tax Imposed.
chevron_right
§ 3.40.030
Disposition of Tax Revenue.
chevron_right
§ 3.40.040
Definitions.
chevron_right
§ 3.40.050
Constitutional Exemption.
chevron_right
§ 3.40.060
Exemptions.
chevron_right
§ 3.40.070
Electricity User Tax.
chevron_right
§ 3.40.080
Gas User Tax.
chevron_right
§ 3.40.090
Telephone User Tax.
chevron_right
§ 3.40.100
Cable Television Users Tax.
chevron_right
§ 3.40.110
Sewer Service User Tax.
chevron_right
§ 3.40.120
Interest and Penalty.
chevron_right
§ 3.40.130
Actions to Collect.
chevron_right
§ 3.40.140
Duty to Collect—Procedures.
chevron_right
§ 3.40.150
Additional Powers and Duties of Tax Administrator.
chevron_right
§ 3.40.160
Assessment—Administrative Remedy.
chevron_right
§ 3.40.170
Records.
chevron_right
§ 3.40.180
Refunds.
chevron_right
§ 3.40.190
Delays in Implementation.
chevron_right
§ 3.40.200
Severability.
chevron_right
Chapter 3.42
ADMINISTRATION FEE FOR EMPLOYMENT OF OFF-DUTY SHERIFF'S DEPUTIES
chevron_right
§ 3.42.010
Purpose and Intent.
chevron_right
§ 3.42.020
Fee.
chevron_right
Chapter 3.43
DELEGATION OF AUTHORITY TO THE TREASURER TO INVEST FUNDS IN THE COUNTY TREASURY
chevron_right
§ 3.43.100
Delegation of Authority to the Treasurer to Invest Funds in the County Treasury.
chevron_right
Chapter 3.44
TRANSACTIONS AND USE TAX
chevron_right
§ 3.44.010
Title.
chevron_right
§ 3.44.020
Purpose.
chevron_right
§ 3.44.030
Contract with State.
chevron_right
§ 3.44.040
Transactions and Use Tax.
chevron_right
§ 3.44.050
Ballot Proposition.
chevron_right
§ 3.44.060
Place of Sale.
chevron_right
§ 3.44.070
Adoption of Provisions of State Law.
chevron_right
§ 3.44.080
Limitations on Adoption of State Law and Collection of Use Taxes.
chevron_right
§ 3.44.090
Permit Not Required.
chevron_right
§ 3.44.100
Exemptions and Exclusions.
chevron_right
§ 3.44.110
Amendments.
chevron_right
§ 3.44.120
Sunset.
chevron_right
§ 3.44.130
Enjoining Collection Forbidden.
chevron_right
§ 3.44.140
Severability.
chevron_right