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City of Patterson, CA
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Municipal Code
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Title 3 Revenue and Finance
Title 3
Revenue and Finance
Chapter 3.08
PROCUREMENT
§ 3.08.010
Purpose and scope.
§ 3.08.020
Definitions.
§ 3.08.030
Procurement policy.
§ 3.08.040
Code of conduct.
§ 3.08.050
Procurement procedure.
§ 3.08.060
Public projects.
§ 3.08.070
State funded projects.
§ 3.08.080
Federally funded projects.
§ 3.08.090
Debarment and suspension.
§ 3.08.100
Additional requirements for transportation specific projects.
Chapter 3.12
FUNDS
§ 3.12.010
Capital outlay fund—Establishment authority—Surplus funds disposition.
§ 3.12.020
Gas tax street improvement fund—Created.
§ 3.12.030
Gas tax street improvement fund—Payment into fund.
§ 3.12.040
Gas tax street improvement fund—Expenditure.
Chapter 3.16
TRANSFER OF TAX ASSESSMENT AND COLLECTION DUTIES TO COUNTY
§ 3.16.010
Definitions.
§ 3.16.020
Transfer of duties.
§ 3.16.030
Abolition of offices of the city assessor and city tax collector.
§ 3.16.040
City funds held by county treasurer to be paid to city.
Chapter 3.20
SALES AND USE TAX
§ 3.20.010
Short title.
§ 3.20.020
Purpose.
§ 3.20.030
Operative date—Contract with state.
§ 3.20.040
Sales tax—Imposition—Rate.
§ 3.20.050
Sales tax—Place of business.
§ 3.20.060
Sales tax—Adoption of state provisions.
§ 3.20.070
Sales tax—Limitations on the adoption of state provisions.
§ 3.20.080
Sales tax—Seller's permit not required when.
§ 3.20.090
Sales tax—Exclusions.
§ 3.20.100
Sales tax—Exclusions.
§ 3.20.110
Use tax—Imposition—Rate.
§ 3.20.120
Use tax—Adoption of state provisions.
§ 3.20.130
Use tax—Limitations on the adoption of state provisions.
§ 3.20.140
Use tax—Exemptions.
§ 3.20.150
Use tax—Exemptions.
§ 3.20.160
Amendments.
§ 3.20.170
Application of provisions relating to exclusions and exemptions.
§ 3.20.180
Enjoining collection forbidden.
§ 3.20.190
Existing ordinances suspended—Effect.
§ 3.20.200
Penalty for violations.
Chapter 3.24
REAL PROPERTY TRANSFER TAX
§ 3.24.010
Title.
§ 3.24.020
Operative date.
§ 3.24.030
Imposed—Rate.
§ 3.24.040
Paid by whom.
§ 3.24.050
Securing debt exempt.
§ 3.24.060
Governmental agencies exempt.
§ 3.24.070
Reorganizations or adjustments exempt.
§ 3.24.080
Securities and Exchange Commission conveyances exempt.
§ 3.24.090
Realty partnerships exempt.
§ 3.24.100
Adhesive stamps defined—Purchase—Sale, proceeds disposition.
§ 3.24.110
Administration—Tax allocation and distribution.
§ 3.24.120
Recordation.
§ 3.24.130
Stamp cancellation.
§ 3.24.140
Refunds.
§ 3.24.150
Interpretation of provisions.
§ 3.24.160
Recorder's action for nonpayment.
§ 3.24.170
Violation a misdemeanor.
Chapter 3.28
GENERAL GOVERNMENT IMPACT FEE
§ 3.28.010
Purpose.
§ 3.28.020
Definitions.
§ 3.28.030
General government impact fee established.
§ 3.28.040
Applicability of provisions.
§ 3.28.050
Payment of fees.
§ 3.28.060
General government impact fee fund established.
Chapter 3.32
PLANNING FEES
§ 3.32.010
Planning fees.
Chapter 3.40
STREET IMPROVEMENT IMPACT FEES
§ 3.40.010
Establishment—Purpose—Use of street improvement impact fee.
§ 3.40.020
Definitions.
§ 3.40.030
Relationship between need for capital street improvements and type of development.
§ 3.40.040
Residential, commercial and industrial development fees.
§ 3.40.045
Credit.
§ 3.40.050
Relationship between the fee use and type of development.
§ 3.40.060
Payment of fee.
§ 3.40.070
Exempted activities.
§ 3.40.080
Accounting of funds.
Chapter 3.44
CLAIMS PROCEDURES
§ 3.44.010
Purposes and definitions.
Chapter 3.48
COMMUNITY FACILITIES IMPACT FEE
§ 3.48.010
Purpose.
§ 3.48.020
Definitions.
§ 3.48.030
Community facilities impact fee established.
§ 3.48.040
Applicability of provisions.
§ 3.48.050
Payment of fees.
§ 3.48.060
Community facilities impact fee fund established.
Chapter 3.52
PUBLIC SAFETY IMPACT FEE
§ 3.52.010
Purpose.
§ 3.52.020
Definitions.
§ 3.52.030
Public safety impact fee established.
§ 3.52.040
Applicability of provisions.
§ 3.52.050
Payment of fees.
§ 3.52.060
Public safety impact fee fund established.
Chapter 3.56
GENERAL PLAN REIMBURSEMENT FEE
§ 3.56.010
Purpose.
§ 3.56.020
General plan reimbursement fee established.
§ 3.56.030
Payment of fees.
Chapter 3.64
NEW DEVELOPMENT IMPACT FEES
§ 3.64.010
Purpose.
§ 3.64.020
Establishment of development impact fees.
§ 3.64.030
Development agreements.
§ 3.64.040
Limited use of fees.
§ 3.64.050
Developer construction of facilities.
§ 3.64.060
Fee adjustments.
§ 3.64.070
Unexpended funds.
Chapter 3.68
TRANSIENT OCCUPANCY TAX
§ 3.68.010
Title.
§ 3.68.020
Definitions.
§ 3.68.030
Tax imposed—Payment and collection.
§ 3.68.040
Exemptions.
§ 3.68.050
Operator duties.
§ 3.68.060
Registration certificates.
§ 3.68.070
Reports and remittances.
§ 3.68.080
Delinquency—Interest.
§ 3.68.090
Determination of delinquency.
§ 3.68.100
Appeal and hearing.
§ 3.68.110
Records required.
§ 3.68.120
Refunds.
§ 3.68.130
Collection by court action.
§ 3.68.140
Proceeds deposited in general fund.
§ 3.68.150
Violation—Penalty.
Chapter 3.70
AGRICULTURAL MITIGATION IN LIEU FEE
§ 3.70.010
Purpose and findings.
§ 3.70.020
Definitions.
§ 3.70.030
Agricultural mitigation in lieu fee established.
§ 3.70.040
Payment of in lieu fee.
§ 3.70.050
In lieu fee account.
§ 3.70.060
Severability.