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Palo Alto Overview
Palo Alto Municipal Code
PALO ALTO MUNICIPAL CODE
CHARTER OF THE CITY OF PALO ALTO
Title 1 GENERAL PROVISIONS
Title 2 ADMINISTRATIVE CODE*
Chapter 2.04 COUNCIL ORGANIZATION AND PROCEDURE*
Chapter 2.06 OFFICIAL CITY SEAL AND LOGO
Chapter 2.07 POST-GOVERNMENT EMPLOYMENT REGULATIONS
Chapter 2.08 OFFICERS AND DEPARTMENTS*
Chapter 2.09 CONFLICT OF INTEREST CODE FOR DESIGNATED POSITIONS
Chapter 2.10 CABLE TELEVISION AND OPEN VIDEO SYSTEMS - AWARD OF FRANCHISES BY THE CITY COUNCIL*
Chapter 2.11 VIDEO SERVICE PROVIDERS - APPLICABLE REQUIREMENTS
Chapter 2.12 EMERGENCY ORGANIZATION AND FUNCTIONS
Chapter 2.16 BOARDS AND COMMISSIONS GENERALLY
Chapter 2.18 PUBLIC ART COMMISSION*
Chapter 2.20 PLANNING AND TRANSPORTATION COMMISSION*
Chapter 2.21 ARCHITECTURAL REVIEW BOARD
Chapter 2.22 HUMAN RELATIONS COMMISSION
Chapter 2.23 UTILITIES ADVISORY COMMISSION
Chapter 2.24 LIBRARY ADVISORY COMMISSION*
Chapter 2.25 PARKS AND RECREATION COMMISSION
Chapter 2.26 VISUAL ART IN PUBLIC PLACES
Chapter 2.27 HISTORIC RESOURCES BOARD
Chapter 2.28 FISCAL PROCEDURES*
Chapter 2.30 CONTRACTS AND PURCHASING PROCEDURES*
Chapter 2.31 PROPERTY CONTROL
Chapter 2.32 SALES AND USE TAX
Chapter 2.33 TRANSIENT OCCUPANCY TAX
Chapter 2.34 REAL PROPERTY TRANSFER TAX
Chapter 2.35 UTILITY USERS TAX
Chapter 2.36 PERSONNEL PROCEDURES
Chapter 2.37 BUSINESS TAX
2.37.010 Title.
2.37.020 Definitions.
2.37.030 Obligation to pay business tax.
2.37.040 Imposition of business tax.
2.37.045 Order of calculations.
2.37.050 Annual adjustment of tax rate and cap.
2.37.060 Disposition of tax revenue.
2.37.070 Exemptions from tax.
2.37.080 Business tax offsets.
2.37.090 Quarterly tax payments.
2.37.100 Business tax filing for a new business.
2.37.110 Quarterly tax returns.
2.37.120 Agreements for installment payments.
2.37.130 Businesses operating in the same location.
2.37.140 Delinquent taxes (penalties and interest).
2.37.150 Administrative procedure to assess or correct tax.
2.37.160 General administrative remedy.
2.37.170 Appeals.
2.37.180 Constitutional apportionment.
2.37.190 Refunds.
2.37.200 Audits.
2.37.210 Maintenance and review of records.
2.37.220 Confidentiality of records.
2.37.230 Action to collect delinquent taxes.
2.37.240 Errors not binding on the city.
2.37.250 Dates.
2.37.260 Rules and regulations.
2.37.270 City council amendments.
2.37.280 Severability.
2.37.290 Savings clause.
2.37.300 Sunset.
Chapter 2.40 MUNICIPAL ELECTIONS
Chapter 2.44 OFFICIAL NEWSPAPER
Chapter 2.48 SOLAR TAX CREDIT
Chapter 2.49 ELECTRONIC SIGNATURES
Title 3 RESERVED
Title 4 BUSINESS LICENSES AND REGULATIONS*
Title 5 HEALTH AND SANITATION*
Title 6 ANIMALS
Title 7 RESERVED
Title 8 TREES AND VEGETATION
Title 9 PUBLIC PEACE, MORALS AND SAFETY*
Title 10 VEHICLES AND TRAFFIC*
Title 11 ENVIRONMENTAL IMPACT PROCEDURE
Title 12 PUBLIC WORKS AND UTILITIES
Title 13 IMPROVEMENT PROCEDURE*
Title 14 RESERVED
Title 15 FIRE PREVENTION*
Title 16 BUILDING REGULATIONS*
Title 17 HAZARDOUS MATERIALS STORAGE*
Title 18 ZONING*
Title 19 MASTER PLAN*
Title 20 PRECISE PLANS*
Title 21 SUBDIVISIONS AND OTHER DIVISIONS OF LAND*
Title 22 PARKS*
ORDINANCE LIST AND DISPOSITION TABLE
2.37.260   Rules and regulations.
   (a)   The tax administrator may adopt rules and regulations that are not inconsistent with the provisions of this chapter as may be necessary to aid in the application and enforcement of this chapter.
   (b)   The tax administrator may adopt rules providing for the service or filing of any notices, filings, returns, or submittals required by this chapter. These rules may provide alternative means for serving or filing any notice, filing, return, or submittal, and may clarify the method of serving or filing any notice, filing, return, or submittal provided for in this chapter.
(Ord. 5581 § 1 (part), 2022)
2.37.270   City council amendments.
   (a)   The city council may amend this chapter in any way it deems necessary without the approval of the electorate, provided the amendment does not increase the amount of tax that any person would pay.
   (b)   Any amendment to this chapter that would reduce the amount of tax any taxpayer would pay, either temporarily or permanently, must be approved by two-thirds (2/3) of the members of the city council.
   (c)   Notwithstanding subdivision (a) of this section, the city council may with the approval of two-thirds (2/3) of its members and without approval of the electorate reduce, revise, or eliminate any of the business tax offsets in Section 2.37.080.
(Ord. 5581 § 1 (part), 2022)
2.37.280   Severability.
   If any word, phrase, sentence, part, section, subsection, or other portion of this chapter, or any application thereof to any person or circumstance is declared void, unconstitutional, or invalid for any reason, then such word, phrase, sentence, part, section, subsection, or other portion, or the prescribed application thereof, shall be severable, and the remaining provisions of this chapter, and all applications thereof, not having been declared void, unconstitutional or invalid, shall remain in full force and effect. The People of the City of Palo Alto hereby declare that they would have passed this ordinance, and each section, subsection, sentence, clause and phrase thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses or phrases had been declared invalid or unconstitutional.
(Ord. 5581 § 1 (part), 2022)
2.37.290   Savings clause.
   No section, clause, part, or provision of this chapter shall be construed as requiring the payment of any tax that would be in violation of the Constitution or laws of the United States of America or of the Constitution or laws of the State of California.
(Ord. 5581 § 1 (part), 2022)
2.37.300   Sunset.
   The tax imposed by this chapter shall cease to be imposed on January 1, 2058.
(Ord. 5581 § 1 (part), 2022)

Disclaimer: This Code of Ordinances and/or any other documents that appear on this site may not reflect the most current legislation adopted by the Municipality. American Legal Publishing provides these documents for informational purposes only. These documents should not be relied upon as the definitive authority for local legislation. Additionally, the formatting and pagination of the posted documents varies from the formatting and pagination of the official copy. The official printed copy of a Code of Ordinances should be consulted prior to any action being taken. For further information regarding the official version of any of this Code of Ordinances or other documents posted on this site, please contact the Municipality directly or contact American Legal Publishing toll-free at 800-445-5588.

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