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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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3.08.120   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)
3.08.160   Certificate withheld.
   A.   Pending Action. The administrator is prohibited from issuing a certificate to any person for conducting any business when there are pending before the director of finance charges referred by the administrator against the holder of any certificate at the same location until such charges have been disposed of by the director.
   B.   Debt to City. No certificates for any ensuing, current or unexpired period shall knowingly be issued to any person who at the time of making application thereof is indebted to the city for any unpaid business operations tax.
   C.   Checks Returned. If any person shall have upon two or more occasions made payment for his or her certificate with a check which was returned by the bank upon which it was drawn unpaid, the administrator may thereafter require that such person make payment of his or her business operations tax by cash payment or by money order or certified check. (Prior code § 23.03.305)
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