Davis Municipal Code/15

Davis Municipal Code

Chapter 15 Finance and Taxation

Chapter 15 of the Davis Municipal Code.

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15.01.0 IN GENERAL

• 15.01.010 Offices of city assessor and city tax collector abolished.
• 15.01.020 Transfer of certain assessment and tax collection duties to county.
• 15.01.030 Payment of claims, demands, etc.
• 15.01.040 Special gas tax street improvement fund—Created.
• 15.01.050 Same—Source of money.
• 15.01.060 Same—Expenditures.
• 15.01.070 Capital outlay fund—Created.
• 15.01.080 Same—Source of money.
• 15.01.090 Same—Expenditures.

15.02.0 PURCHASES*

• 15.02.010 Definitions.
• 15.02.020 Purchasing system adopted; purpose of article.
• 15.02.030 Purchasing officer.
• 15.02.040 Procedures generally.
• 15.02.050 Procedure for purchases involving more than twenty thousand dollars and certain sales.
• 15.02.060 Local vendor preference.
• 15.02.070 Purchase of recycled products.
• 15.02.080 Inspection and testing.
• 15.02.090 Surplus supplies and equipment.
• 15.02.100 Acceptance of gifts and rebates prohibited.
• 15.02.110 Determination of lowest responsible bidder.
• 15.02.120 Right of city council to make or execute contracts or purchases.

15.03.0 SALES AND USE TAX*

• 15.03.010 Rate.
• 15.03.020 Operative date.
• 15.03.030 Purpose of article.
• 15.03.040 Contract with state.
• 15.03.050 Sales tax generally.
• 15.03.060 Place of sale.
• 15.03.070 Use tax generally.
• 15.03.080 Adoption of state law provisions.
• 15.03.090 Limitations on adoption of state law.
• 15.03.100 Additional permit not required.
• 15.03.110 Exclusions and exemptions.
• 15.03.120 Exclusions and exemptions.
• 15.03.130 Same—Additional.
• 15.03.140 Applicability of provisions relating to exclusions and exemptions.
• 15.03.150 Adoption of state law amendments.
• 15.03.160 Enjoining collection forbidden.
• 15.03.170 Violation; penalties.
• 15.03.180 Severability.
• 15.03.190 Suspension of existing sales and use tax regulations.
• 15.03.200 Credit for taxes due to redevelopment agency of the city.

15.04.0 REAL PROPERTY TRANSFER TAX*

• 15.04.010 Levied; amount.
• 15.04.020 Person by whom paid.
• 15.04.030 Exemption—Instrument given to secure debt.
• 15.04.040 Same—Governmental entities.
• 15.04.050 Same—Instruments involving bankruptcy, etc.
• 15.04.060 Same—Instruments issued pursuant to orders of securities and exchange commission.
• 15.04.070 Same—Partnership transfers.
• 15.04.080 Administration.
• 15.04.090 Refunds.

15.05.0 TRANSIENT OCCUPANCY TAX*

• 15.05.010 Definitions.
• 15.05.020 Levied; amount of tax; payment by transient.
• 15.05.030 Exemptions from imposition.
• 15.05.040 Collection by operators; advertisement that tax not to be collected, etc., prohibited.
• 15.05.050 Registration of hotels; registration certificate.
• 15.05.060 Reporting and remitting of collections.
• 15.05.070 Penalties and interest.
• 15.05.080 Failure to collect and report tax; determination of tax due.
• 15.05.090 Appeals.
• 15.05.100 Records to be kept.
• 15.05.110 Refunds.
• 15.05.120 Collection by court action.
• 15.05.130 Violations.

15.06.0 ART IN PUBLIC WORKS FUND ALLOCATION

• 15.06.010 Purpose.
• 15.06.020 Definitions.
• 15.06.030 Requests and authorization for appropriations.
• 15.06.040 Commission authority.
• 15.06.050 Placement of works of art.
• 15.06.060 Establishment of Municipal Arts Fund.

15.07.0 CONSTRUCTION TAX

• 15.07.010 Purpose.
• 15.07.020 Definitions.
• 15.07.030 Construction tax imposed.
• 15.07.040 Same—Modification computed from cost index.
• 15.07.050 Applicability generally.
• 15.07.060 When due.
• 15.07.070 Place of payment.
• 15.07.080 Use of revenues for public purposes.

15.08.0 PUBLIC SAFETY CHARGES

• 15.08.010 Findings.
• 15.08.020 Charges.
• 15.08.030 Same—Yearly increase.
• 15.08.040 Disposition of revenue.
• 15.08.050 City council may suspend or reinstate.

15.09.0 MUNICIPAL SERVICE TAX

• 15.09.010 Findings.
• 15.09.020 Municipal services tax.
• 15.09.030 Annual adjustment.
• 15.09.040 Disposition of revenue.

15.10.0 BUSINESS IMPROVEMENT DISTRICT

• 15.10.010 Authority.
• 15.10.020 Purpose.
• 15.10.030 Definitions.
• 15.10.040 Boundaries and benefit zones.
• 15.10.050 Applicability and findings of benefit.
• 15.10.060 Classification of businesses.
• 15.10.070 Computation of fees.
• 15.10.080 Assessments.
• 15.10.090 Amendment and modification procedures.
• 15.10.100 Collection of fees.
• 15.10.110 Exemptions for home-based businesses.
• 15.10.120 Hardship.
• 15.10.130 Accountability and disposition of fees.
• 15.10.140 Voluntary contribution.

15.11.0 INFORMAL BIDDING FOR PUBLIC PROJECTS*

• 15.11.010 Definitions.
• 15.11.020 Public projects contracting procedures.
• 15.11.030 Contractors list.
• 15.11.040 Informal bidding—Notice.
• 15.11.050 Award of contracts.
• 15.11.060 Rejection of bids.

15.12.0 MAJOR PROJECTS FINANCING FEE

• 15.12.010 Purpose.
• 15.12.020 Major projects financing fee.
• 15.12.030 Limited use of fees.
• 15.12.040 Developer construction of facilities.
• 15.12.050 Fee adjustments.

15.13.0 SPECIAL TAX AND ASSESSMENT DISTRICT LIEN DISCLOSURE

• 15.13.010 Disclosure requirements pertaining to districts.
• 15.13.020 Additional disclosure requirements.
• 15.13.030 No additional cause of action.

15.14.0 PARK MAINTENANCE TAX

• 15.14.010 Findings.
• 15.14.020 Legal authority.
• 15.14.030 Definitions.
• 15.14.040 Park maintenance tax.
• 15.14.050 Collection.
• 15.14.060 No adjustment of tax rate.
• 15.14.070 Limitation on disposition of revenue.
• 15.14.080 Exemptions.
• 15.14.090 Effective date—Sunset provision.
• 15.14.100 Appeals.
• 15.14.110 Severability.

15.15.0 SCHOOL MITIGATION FEE

• 15.15.010 Purpose.
• 15.15.020 School mitigation fee.
• 15.15.030 Exemptions.
• 15.15.040 Computation of fees.
• 15.15.050 Time and manner of payment of fee.
• 15.15.060 Deposit in special fund.
• 15.15.070 Use of funds.
• 15.15.080 Refunds of fees paid.
• 15.15.090 Fee adjustments.
• 15.15.100 Fee protests.
• 15.15.110 Review and adjustment of fees.

15.16.0 LOW INCOME REFUND PROGRAM FOR CITY SPECIAL TAXES

• 15.16.010 Findings
• 15.16.020 Definitions
• 15.16.030 Low Income Refund Program
• 15.16.040 Disbursement of a Refund
• 15.16.050 Effective Date; Sunset Provision
• 15.16.060 Severability

15.17.0 OPEN SPACE PROTECTION TAX

• 15.17.010 Findings.
• 15.17.020 Legal Authority.
• 15.17.030 Definitions.
• 15.17.040 Open Space Protection Tax.
• 15.17.050 Collection.
• 15.17.060 No Adjustment of Tax Rate.
• 15.17.070 Limitation on Disposition of Revenue.
• 15.17.080 Exemptions.
• 15.17.090 Effective Date; Sunset Provision.
• 15.17.100 Appeals.
• 15.17.110 Severability.

15.18.0 DAVIS VISITOR ATTRACTION DISTRICT

• 15.18.010 Authority
• 15.18.020 Purpose
• 15.18.030 Definitions
• 15.18.040 Boundaries of Visitor Attraction District
• 15.18.050 Expansion of District; University of California, Davis
• 15.18.060 Applicability and Findings of Benefit
• 15.18.070 Business Subject to Assessment
• 15.18.080 Computation of Assessment
• 15.18.090 Time and Manner of Collecting Assessments
• 15.18.100 Use of Assessments
• 15.18.110 Amendment and Modification Procedure
• 15.18.120 Accountability and Disposition of Assessments.
• 15.18.130 Voluntary Contribution.

15.19.0 TRANSACTIONS AND USE TAX OF THE CITY OF DAVIS

• 15.19.010 Short Title
• 15.19.020 Definitions
• 15.19.030 Purpose of Article
• 15.19.040 Contract with State
• 15.19.050 Imposition of Transactions Tax; Transactions Tax Rate
• 15.19.060 Place of Sale
• 15.19.070 Imposition of Use Tax; Use Tax Rate
• 15.19.080 Adoption of Provisions of State Law
• 15.19.090 Adoption of Provisions of State Law — Limitations; Limitations on Collection of Use Taxes
• 15.19.100 Permit Not Required