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Sacramento, CA Code of Ordinances
SACRAMENTO CITY CODE
CHARTER
Title 1 GENERAL PROVISIONS
Title 2 ADMINISTRATION AND PERSONNEL
Title 3 REVENUE AND FINANCE
Chapter 3.04 FISCAL PROVISIONS GENERALLY
Chapter 3.08 BUSINESS OPERATIONS TAX
Article I. General Provisions
Article II. Certificates and Records
Article III. Application and Issuance
Article IV. Determination, Calculation and Payment of the Business Operations Tax
Article V. Enforcement
Chapter 3.12 REAL PROPERTY TRANSFER TAX
Chapter 3.16 ADDITIONAL REAL PROPERTY TRANSFER TAX
Chapter 3.20 GENERAL TAX ON CITY UTILITIES
Chapter 3.24 SALES AND USE TAX
Chapter 3.27 TRANSACTIONS AND USE TAX
Chapter 3.28 UNIFORM TRANSIENT OCCUPANCY TAX
Chapter 3.32 UTILITY USER TAX
Chapter 3.36 BUILDING EXCISE TAX
Chapter 3.40 TAX ON CONSTRUCTION OF MOBILEHOME LOTS AND RESIDENTIAL DWELLING UNITS
Chapter 3.44 MAILED BALLOT PROCEDURES FOR PROPERTY ASSESSMENTS AND FEES
Chapter 3.48 ANN LAND AND BERTHA HENSCHEL MEMORIAL FUNDS
Chapter 3.52 E.B. CROCKER ART GALLERY AND WILLIAM LAND PARK FUND
Chapter 3.54 NON-DISCRIMINATION IN EMPLOYEE BENEFITS BY CITY CONTRACTORS
Chapter 3.56 PROCUREMENT
Chapter 3.58 LIVING WAGE
Chapter 3.60 ADDITIONAL PROCUREMENT REQUIREMENTS FOR PUBLIC PROJECTS
Chapter 3.62 PROCEDURES FOR CONSIDERING CRIMINAL CONVICTION INFORMATION IN THE EMPLOYMENT APPLICATION PROCESS
Chapter 3.64 PARTICIPATION OF LOCAL BUSINESS ENTERPRISES
Chapter 3.68 LEASES OF CITY-OWNED REAL PROPERTY
Chapter 3.72 CONCESSION CONTRACTS
Chapter 3.74 FRANCHISES
Chapter 3.76 REVOCABLE PERMITS
Chapter 3.80 DISPOSITION OF SURPLUS PERSONAL PROPERTY
Chapter 3.82 DISPOSITION OF WEAPONS, BADGES AND CANINES
Chapter 3.84 LOST AND UNCLAIMED PROPERTY
Chapter 3.88 SALE OF CITY-OWNED REAL PROPERTY
Chapter 3.92 SPECIAL ASSESSMENT PROCEEDINGS FOR PUBLIC IMPROVEMENTS
Chapter 3.96 OLD SACRAMENTO BUSINESS IMPROVEMENT AREA
Chapter 3.100 FRANKLIN BOULEVARD BUSINESS IMPROVEMENT AREA
Chapter 3.104 DOWNTOWN PLAZA BUSINESS IMPROVEMENT AREA
Chapter 3.106 SUTTER BUSINESS IMPROVEMENT AREA
Chapter 3.108 DEL PASO BOULEVARD BUSINESS IMPROVEMENT AREA
Chapter 3.112 STOCKTON BOULEVARD BUSINESS IMPROVEMENT AREA
Chapter 3.116 NONPROFIT PUBLIC BENEFIT CORPORATION FACILITIES FINANCING LAW
Chapter 3.120 FINANCING OF PUBLIC FACILITIES IN URBAN AREAS
Chapter 3.124 MAINTENANCE ASSESSMENT DISTRICTS AND COMMUNITY FACILITIES DISTRICTS FOR MAINTENANCE SERVICES
Chapter 3.128 MAINTENANCE BENEFIT AREAS
Chapter 3.132 ASSESSMENT DISTRICT FOR ADDITIONAL POLICE SERVICES
Chapter 3.136 ASSESSMENT DISTRICT FOR ADDITIONAL LIBRARY SERVICES
Chapter 3.140 ASSESSMENT DISTRICT FOR FRANKLIN VILLA NEIGHBORHOOD REVITALIZATION AND RELATED SERVICES
Chapter 3.144 STORM DRAINAGE FEES AND SANITARY SEWER FEES FOR THE BELL AVENUE BENEFIT AREA
Chapter 3.148 PARCEL TAX FOR LIBRARY SERVICES
Chapter 3.152 ENTERPRISE REVENUE BOND LAW
Chapter 3.154 TOT REVENUE BOND LAW
Title 4 ETHICS AND OPEN GOVERNMENT
Title 5 BUSINESS LICENSES AND REGULATIONS
Title 6 (RESERVED)
Title 7 (RESERVED)
Title 8 HEALTH AND SAFETY
Title 9 PUBLIC PEACE, MORALS AND WELFARE
Title 10 VEHICLES AND TRAFFIC
Title 11 (RESERVED)
Title 12 STREETS, SIDEWALKS AND PUBLIC PLACES
Title 13 PUBLIC SERVICES
Title 14 (RESERVED)
Title 15 BUILDINGS AND CONSTRUCTION
Title 16 (Reserved)
Title 17 PLANNING AND DEVELOPMENT CODE
Title 18 ADDITIONAL DEVELOPMENT REQUIREMENTS
TABLES
Chapter 3.08
BUSINESS OPERATIONS TAX
Sections:
Article I. General Provisions
3.08.010   Business operations tax.
3.08.020   Definitions.
3.08.030   Exemptions.
3.08.040   Revenue measure only.
3.08.050   Effect on other ordinances.
Article II. Certificates and Records
3.08.060   Contents of certificate.
3.08.070   Validity of certificate.
3.08.080   Separate certificate required.
3.08.090   Transferability.
3.08.100   Posting and keeping certificate.
3.08.110   Records to be kept-Information confidential.
Article III. Application and Issuance
3.08.120   Application for first certificate.
3.08.130   Determination of type or class of business.
3.08.140   Statement for renewal of business tax certificate.
3.08.150   Notice not required.
3.08.160   Certificate withheld.
Article IV. Determination, Calculation and Payment of the Business Operations Tax
3.08.170   Gross receipts.
3.08.180   Professionals.
3.08.190   Contractors.
3.08.200   Housing and shelter.
3.08.205   Marijuana businesses.
3.08.210   Businesses without fixed place of business within city.
3.08.220   When and how payable.
3.08.230   Constitutional apportionment.
3.08.240   Penalties.
3.08.250   Refunds.
Article V. Enforcement
3.08.260   Enforcement.
3.08.270   Violation.
3.08.280   Rules and regulations-Apportionment.
3.08.290   Failure to file return and remit tax-Determination of tax due by administrator.
3.08.300   Deficiency determination-Recomputation of tax-Authority to make.
3.08.310   Notice of administrator determination.
3.08.320   Hearing-Director of finance determination.
3.08.330   Appeal.
Article I. General Provisions

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