Chapter 15 Finance and Taxation
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Chapter 15 of the Davis Municipal Code.
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15.01.0 IN GENERAL
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15.01.010 Offices of city assessor and city tax collector abolished.
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15.01.020 Transfer of certain assessment and tax collection duties to county.
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15.01.030 Payment of claims, demands, etc.
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15.01.040 Special gas tax street improvement fund—Created.
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15.01.050 Same—Source of money.
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15.01.060 Same—Expenditures.
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15.01.070 Capital outlay fund—Created.
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15.01.080 Same—Source of money.
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15.01.090 Same—Expenditures.
15.02.0 PURCHASES*
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15.02.010 Definitions.
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15.02.020 Purchasing system adopted; purpose of article.
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15.02.030 Purchasing officer.
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15.02.040 Procedures generally.
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15.02.050 Procedure for purchases involving more than twenty thousand dollars and certain sales.
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15.02.060 Local vendor preference.
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15.02.070 Purchase of recycled products.
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15.02.080 Inspection and testing.
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15.02.090 Surplus supplies and equipment.
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15.02.100 Acceptance of gifts and rebates prohibited.
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15.02.110 Determination of lowest responsible bidder.
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15.02.120 Right of city council to make or execute contracts or purchases.
15.03.0 SALES AND USE TAX*
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15.03.010 Rate.
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15.03.020 Operative date.
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15.03.030 Purpose of article.
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15.03.040 Contract with state.
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15.03.050 Sales tax generally.
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15.03.060 Place of sale.
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15.03.070 Use tax generally.
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15.03.080 Adoption of state law provisions.
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15.03.090 Limitations on adoption of state law.
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15.03.100 Additional permit not required.
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15.03.110 Exclusions and exemptions.
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15.03.120 Exclusions and exemptions.
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15.03.130 Same—Additional.
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15.03.140 Applicability of provisions relating to exclusions and exemptions.
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15.03.150 Adoption of state law amendments.
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15.03.160 Enjoining collection forbidden.
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15.03.170 Violation; penalties.
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15.03.180 Severability.
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15.03.190 Suspension of existing sales and use tax regulations.
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15.03.200 Credit for taxes due to redevelopment agency of the city.
15.04.0 REAL PROPERTY TRANSFER TAX*
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15.04.010 Levied; amount.
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15.04.020 Person by whom paid.
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15.04.030 Exemption—Instrument given to secure debt.
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15.04.040 Same—Governmental entities.
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15.04.050 Same—Instruments involving bankruptcy, etc.
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15.04.060 Same—Instruments issued pursuant to orders of securities and exchange commission.
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15.04.070 Same—Partnership transfers.
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15.04.080 Administration.
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15.04.090 Refunds.
15.05.0 TRANSIENT OCCUPANCY TAX*
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15.05.010 Definitions.
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15.05.020 Levied; amount of tax; payment by transient.
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15.05.030 Exemptions from imposition.
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15.05.040 Collection by operators; advertisement that tax not to be collected, etc., prohibited.
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15.05.050 Registration of hotels; registration certificate.
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15.05.060 Reporting and remitting of collections.
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15.05.070 Penalties and interest.
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15.05.080 Failure to collect and report tax; determination of tax due.
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15.05.090 Appeals.
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15.05.100 Records to be kept.
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15.05.110 Refunds.
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15.05.120 Collection by court action.
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15.05.130 Violations.
15.06.0 ART IN PUBLIC WORKS FUND ALLOCATION
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15.06.010 Purpose.
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15.06.020 Definitions.
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15.06.030 Requests and authorization for appropriations.
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15.06.040 Commission authority.
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15.06.050 Placement of works of art.
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15.06.060 Establishment of Municipal Arts Fund.
15.07.0 CONSTRUCTION TAX
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15.07.010 Purpose.
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15.07.020 Definitions.
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15.07.030 Construction tax imposed.
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15.07.040 Same—Modification computed from cost index.
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15.07.050 Applicability generally.
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15.07.060 When due.
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15.07.070 Place of payment.
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15.07.080 Use of revenues for public purposes.
15.08.0 PUBLIC SAFETY CHARGES
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15.08.010 Findings.
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15.08.020 Charges.
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15.08.030 Same—Yearly increase.
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15.08.040 Disposition of revenue.
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15.08.050 City council may suspend or reinstate.
15.09.0 MUNICIPAL SERVICE TAX
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15.09.010 Findings.
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15.09.020 Municipal services tax.
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15.09.030 Annual adjustment.
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15.09.040 Disposition of revenue.
15.10.0 BUSINESS IMPROVEMENT DISTRICT
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15.10.010 Authority.
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15.10.020 Purpose.
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15.10.030 Definitions.
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15.10.040 Boundaries and benefit zones.
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15.10.050 Applicability and findings of benefit.
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15.10.060 Classification of businesses.
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15.10.070 Computation of fees.
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15.10.080 Assessments.
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15.10.090 Amendment and modification procedures.
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15.10.100 Collection of fees.
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15.10.110 Exemptions for home-based businesses.
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15.10.120 Hardship.
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15.10.130 Accountability and disposition of fees.
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15.10.140 Voluntary contribution.
15.11.0 INFORMAL BIDDING FOR PUBLIC PROJECTS*
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15.11.010 Definitions.
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15.11.020 Public projects contracting procedures.
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15.11.030 Contractors list.
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15.11.040 Informal bidding—Notice.
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15.11.050 Award of contracts.
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15.11.060 Rejection of bids.
15.12.0 MAJOR PROJECTS FINANCING FEE
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15.12.010 Purpose.
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15.12.020 Major projects financing fee.
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15.12.030 Limited use of fees.
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15.12.040 Developer construction of facilities.
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15.12.050 Fee adjustments.
15.13.0 SPECIAL TAX AND ASSESSMENT DISTRICT LIEN DISCLOSURE
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15.13.010 Disclosure requirements pertaining to districts.
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15.13.020 Additional disclosure requirements.
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15.13.030 No additional cause of action.
15.14.0 PARK MAINTENANCE TAX
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15.14.010 Findings.
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15.14.020 Legal authority.
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15.14.030 Definitions.
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15.14.040 Park maintenance tax.
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15.14.050 Collection.
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15.14.060 No adjustment of tax rate.
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15.14.070 Limitation on disposition of revenue.
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15.14.080 Exemptions.
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15.14.090 Effective date—Sunset provision.
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15.14.100 Appeals.
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15.14.110 Severability.
15.15.0 SCHOOL MITIGATION FEE
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15.15.010 Purpose.
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15.15.020 School mitigation fee.
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15.15.030 Exemptions.
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15.15.040 Computation of fees.
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15.15.050 Time and manner of payment of fee.
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15.15.060 Deposit in special fund.
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15.15.070 Use of funds.
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15.15.080 Refunds of fees paid.
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15.15.090 Fee adjustments.
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15.15.100 Fee protests.
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15.15.110 Review and adjustment of fees.
15.16.0 LOW INCOME REFUND PROGRAM FOR CITY SPECIAL TAXES
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15.16.010 Findings
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15.16.020 Definitions
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15.16.030 Low Income Refund Program
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15.16.040 Disbursement of a Refund
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15.16.050 Effective Date; Sunset Provision
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15.16.060 Severability
15.17.0 OPEN SPACE PROTECTION TAX
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15.17.010 Findings.
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15.17.020 Legal Authority.
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15.17.030 Definitions.
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15.17.040 Open Space Protection Tax.
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15.17.050 Collection.
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15.17.060 No Adjustment of Tax Rate.
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15.17.070 Limitation on Disposition of Revenue.
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15.17.080 Exemptions.
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15.17.090 Effective Date; Sunset Provision.
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15.17.100 Appeals.
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15.17.110 Severability.
15.18.0 DAVIS VISITOR ATTRACTION DISTRICT
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15.18.010 Authority
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15.18.020 Purpose
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15.18.030 Definitions
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15.18.040 Boundaries of Visitor Attraction District
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15.18.050 Expansion of District; University of California, Davis
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15.18.060 Applicability and Findings of Benefit
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15.18.070 Business Subject to Assessment
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15.18.080 Computation of Assessment
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15.18.090 Time and Manner of Collecting Assessments
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15.18.100 Use of Assessments
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15.18.110 Amendment and Modification Procedure
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15.18.120 Accountability and Disposition of Assessments.
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15.18.130 Voluntary Contribution.
15.19.0 TRANSACTIONS AND USE TAX OF THE CITY OF DAVIS
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15.19.010 Short Title
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15.19.020 Definitions
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15.19.030 Purpose of Article
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15.19.040 Contract with State
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15.19.050 Imposition of Transactions Tax; Transactions Tax Rate
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15.19.060 Place of Sale
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15.19.070 Imposition of Use Tax; Use Tax Rate
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15.19.080 Adoption of Provisions of State Law
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15.19.090 Adoption of Provisions of State Law — Limitations; Limitations on Collection of Use Taxes
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15.19.100 Permit Not Required
