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Sacramento Overview
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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3.08.200   Housing and shelter.
   A.   Rental of Residential Real Property. Every person engaging in the business of offering residential real property for rental shall pay an annual business operations tax of twenty-five dollars ($25.00) plus one dollar and seventy-five cents ($1.75) for each rental unit in excess of four units. Any person with fewer than four units is exempt from payment of the business operations tax. The maximum annual tax payable by any person is five thousand dollars ($5,000.00).
   B.   Hotels, Motels. Every person engaging in the business of renting out accommodations substantially on a transient occupancy basis shall pay an annual business operations tax of fifty dollars ($50.00) plus seventy-five cents for each rental unit in excess of four units per situs. The maximum annual tax payable for any situs is five thousand dollars ($5,000.00).
   C.   Rental of Nonresidential Real Property. Persons engaging in the business of offering nonresidential real property for lease or rental shall be taxed pursuant to Section 3.08.170 of this chapter. (Prior code § 23.04.404)
3.08.205   Marijuana businesses.
   A.   Every person engaged in a marijuana business shall pay an annual business operations tax as follows:
      1.   On and after July 1, 2011, four percent of each dollar of gross receipts for the reporting period.
      2.   Notwithstanding the tax rate imposed in subsection (A)(1), the city council may, in its discretion, at any time by resolution implement any lower tax rate it deems appropriate, and may by resolution increase such tax rate from time to time, not to exceed the maximum rate established under subsection (A)(1).
   B.   For purposes of this section, the following terms have the following meanings:
   "Gross receipts" has the meaning as defined in Section 3.08.020, as it pertains to the marijuana business' reporting period, and includes receipts from the sale of marijuana and from the sale of paraphernalia used for consuming marijuana and any other products, goods, or services sold or provided by the marijuana business.
   "Marijuana" or "Cannabis" has the meaning as defined in California Health and Safety Code Section 11018.
   "Marijuana business" means a business activity including, but not limited to, planting, cultivation, harvesting, transporting, manufacturing, compounding, converting, processing, preparing, storing, packaging, providing, or selling wholesale and/or retail sales of marijuana. A marijuana business includes any facility, building, structure or location, whether fixed, mobile, permanent or temporary, where marijuana is made available, sold, given, distributed, or otherwise provided in accordance with Health and Safety Code Section 11362.5 and Article 2.5 of Chapter 6 of Division 10 of the Health and Safety Code (Health and Safety Code Section 11362.7 et seq.). A marijuana business includes medical marijuana "cooperatives" and "collectives" that are established as not for profit businesses.
   "Reporting period" means a year, quarter or calendar month, as determined by the administrator.
   C.   The provisions of Section 3.08.210 do not apply to any marijuana business. (Ord. 2010-020 § 5)
3.08.210   Businesses without fixed place of business within city.
   Every person, other than a contractor, not having a fixed place of business within the city who engages in business within the city shall pay a business operations tax calculated pursuant to Section 3.08.170 of this chapter; provided, however, that as to any person who would be taxed pursuant to Section 3.08.080 of this chapter if the person had a fixed location within the city, the tax due shall not exceed the tax which would have been payable under Section 3.08.080 of this chapter if the person had a fixed place of business within the city. (Prior code § 23.04.405)
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