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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
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
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3.08.110   Records to be kept-Information confidential.
   A.   Records. All persons subject to the provisions of this chapter shall keep complete records of business activities and transactions including sales, receipts, purchases, expenditures and any other record and data relevant to establishing and verifying tax liability hereunder; and shall retain all such records and data for examination by the administrator for a period of at least three years. No person required to keep records under this section shall refuse to allow authorized representatives of the administrator to examine said records at reasonable times and places for the purpose of administering and enforcing this chapter.
   B.   Confidentiality. The administrator and his or her deputies or authorized representatives shall not make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any person required to pay a tax under the provisions of this chapter or divulge the amount or source of income, profits, losses, expenditures or any particular thereof, set forth in any statement of application, or permit any statement or application, or copy of either, or any other document relating thereto which contains specific information as to the amount or source of income or expenditures of any person obtaining a certificate to be seen or examined by any person; provided that nothing in this section shall be construed to prevent the disclosure to or examination of records by another city agent for the sole purpose of administering or enforcing any of the provisions of the chapter or auditing of accounts of the administrator; federal or state officials; a grand jury or court of law, upon subpoena, or in a proceeding to determine the existence or amount of any tax liability of the particular taxpayer to the city; nor shall the disclosure of the names and addresses of persons to whom certificates have been issued and the general type of their business, together with general statistics regarding business taxes collected or business done in the city, be prohibited hereunder. (Prior code § 23.02.206)
Article III. Application and Issuance
3.08.120   Application for first certificate.
   A person making application for the first certificate to be issued, or for a newly established business or for a new ownership of a previously established business, shall furnish to the administrator a sworn statement, on a form provided by the administrator, setting forth the following information:
   A.   The exact nature or kind of business for which a certificate is requested;
   B.   The place where such business is to be carried on, and if the business is not to be carried on at any permanent place of business, the places of residence of the owners of the business;
   C.   The fictitious name or names under which the business will be operated, if any, and the name of the person to whom the certificate is issued;
   D.   Such further information as the administrator may deem necessary to enable him or her to issue the certificate applied for, including, but not limited to, gross receipts information for the current and prior years.
   The administrator may also collect demographic information from each applicant. This data shall be provided on a voluntary basis. (Ord. 2010-020 § 3; prior code § 23.03.301)
3.08.130   Determination of type or class of business.
   The determination of the type or class of business or businesses a taxpayer is engaged in or about to engage in shall be an administrative function of the administrator.
   In cases where a taxpayer believes he or she is placed in the wrong business or class of business or businesses, he or she may apply in writing to the administrator for a change in his or her classification, setting forth in full his or her reason for requesting such change. The administrator shall conduct an investigation and shall thereupon render his or her decision in writing as to the proper classification or classifications.
   If the taxpayer is aggrieved by the administrator's decision, he or she shall have the right of appeal to the director of finance. (Prior code § 23.03.302)
3.08.140   Statement for renewal of business tax certificate.
   Every person subject to a business tax shall, upon the time of renewal of the business tax certificate, file with the revenue division a sworn statement setting forth the then applicable factor or factors that constitute the measure of the tax, together with such other information as shall be required by the revenue division to enable it to administer the provisions of this article and shall pay at such time the amount of the tax computed thereon. (Prior code § 23.03.303)
3.08.150   Notice not required.
   The administrator is not required to send a renewal, delinquency or other notice or bill to any person subject to the provisions of this chapter and failure to send such notice or bill shall not affect the validity of any tax or penalty due under the provisions of this chapter. (Prior code § 23.03.304)
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