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City of Dixon, CA
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Municipal Code
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Title 4 Revenue and Finance
Title 4
Revenue and Finance
Chapter 4.01
FISCAL ADMINISTRATION
§ 4.01.010
Purpose of chapter.
§ 4.01.020
Collection and deposit of City funds.
§ 4.01.030
Investment of City funds in City Treasury.
§ 4.01.040
Accounting and auditing.
§ 4.01.050
Drawing checks upon the City Treasury.
§ 4.01.060
Definitions.
§ 4.01.070
City Treasurer utilization of staff.
§ 4.01.080
City Treasurer duties, responsibilities, and powers.
Chapter 4.02
BUSINESS LICENSE TAX
§ 4.02.010
Purpose.
§ 4.02.020
Definitions.
§ 4.02.030
Imposition of tax.
§ 4.02.035
Marijuana business tax.
§ 4.02.040
License and penalties constitute debt to City.
§ 4.02.050
Payment – Due date.
§ 4.02.060
Payment – Penalties.
§ 4.02.070
Exemptions.
§ 4.02.080
Exemptions – Claim for.
§ 4.02.090
Exemptions – Revocation.
§ 4.02.100
Exclusions.
§ 4.02.110
Refunds.
§ 4.02.120
Appeals.
Chapter 4.03
TRANSFER OF CITY TAX FUNCTIONS TO COUNTY
§ 4.03.010
Transfer under authority of State law.
§ 4.03.020
Assessment, etc., by County officials – Deviation of County's responsibility.
Chapter 4.04
UNIFORM LOCAL SALES AND USE TAXES
§ 4.04.010
Short title.
§ 4.04.020
Purpose.
§ 4.04.030
Operative date – Contract with State.
§ 4.04.040
Sales tax generally.
§ 4.04.050
Use tax generally.
§ 4.04.060
Amendments to State law.
§ 4.04.070
Suits to enjoin collection.
Chapter 4.05
REAL PROPERTY TRANSFER TAX
§ 4.05.010
Short title – Adoption authority.
§ 4.05.020
Imposition.
§ 4.05.030
Payment.
§ 4.05.040
Exemptions from tax – Instruments to secure debts.
§ 4.05.050
Exemptions from tax – Public agencies.
§ 4.05.060
Exemptions from tax – Plans of reorganization or adjustment.
§ 4.05.070
Exemptions from tax – Orders of Securities and Exchange Commission.
§ 4.05.080
Exemptions from tax – Partnerships.
§ 4.05.090
Administration.
§ 4.05.100
Refunds.
Chapter 4.06
TRANSIENT OCCUPANCY TAX
§ 4.06.010
Short title – Adoption authority.
§ 4.06.020
Definitions.
§ 4.06.030
Imposition of tax.
§ 4.06.040
Collection and reporting.
§ 4.06.050
Security for collection of tax.
§ 4.06.060
Penalties and interest.
§ 4.06.070
Shortening of pay period.
§ 4.06.080
Advertisements.
§ 4.06.090
Violation an infraction.
§ 4.06.100
Willful violation a misdemeanor.
Chapter 4.07
CAPITAL FACILITIES FEES
§ 4.07.010
Purpose of chapter.
§ 4.07.020
Findings.
§ 4.07.030
Drainage improvement impact fee.
§ 4.07.040
Park and recreation facilities impact fee.
§ 4.07.050
Transportation system.
§ 4.07.060
Police facilities impact fee.
§ 4.07.070
Fire facilities impact fee.
§ 4.07.080
Administrative facilities impact fee.
§ 4.07.090
Public works administrative facilities impact fee.
§ 4.07.100
Sewer connection fee.
§ 4.07.110
Limited use of revenues.
§ 4.07.120
Developer construction of facilities.
§ 4.07.130
Collection of fees.
§ 4.07.140
Fee adjustments, waivers and reclassifications.
§ 4.07.150
Annual review.
§ 4.07.160
Effective date for fees for residential projects.
Chapter 4.08
PURCHASING
Chapter 4.09
AGRICULTURAL MITIGATION IN-LIEU FEE
§ 4.09.010
Purpose and findings.
§ 4.09.020
Definitions.
§ 4.09.030
Agricultural mitigation in-lieu fee established.
§ 4.09.040
Payment of in-lieu fee.
§ 4.09.050
In-lieu fee account.
Chapter 4.10
FUNDING AGREEMENTS
§ 4.10.005
Declaration of policy.
§ 4.10.010
Definitions.
§ 4.10.020
Applicability.
§ 4.10.030
Deposit requirements.
Chapter 4.11
DIXON QUALITY OF LIFE/ESSENTIAL CITY SERVICES MEASURE
§ 4.11.010
Title.
§ 4.11.020
Operative date.
§ 4.11.030
Purpose.
§ 4.11.040
Contract with State.
§ 4.11.050
Transaction tax rate.
§ 4.11.060
Place of sale.
§ 4.11.070
Use tax rate.
§ 4.11.080
Adoption of provisions of State law.
§ 4.11.090
Limitation on adoption of State law and collection of use taxes.
§ 4.11.100
Permit not required.
§ 4.11.110
Exemptions and exclusions.
§ 4.11.120
Amendments to State law.
§ 4.11.130
Enjoining collection forbidden.
§ 4.11.140
Annual accountability report.
§ 4.11.150
Annual audit and review.