TITLE 8. FINANCE, REVENUE, AND TAXATION

CHAPTER 1    PROPERTY TAXES

8-1.01    Transfer of Collection Duties to County

8-1.02    Drawing of Tax Funds

8-1.03    Duties of the City Clerk

CHAPTER 2    SALES AND USE TAX

8-2.01    Purposes

8-2.02    Sales Tax

8-2.03    Sites of Sale

8-2.04    Adoption of State Sales Tax Provisions

8-2.05    Modification of State Sales Tax Provisions

8-2.06    Duplicate Seller’s Permit Not Required

8-2.07    Exclusions from Sales Tax

8-2.08    Use Tax

8-2.09    Adoption of State Use Tax Provisions

8-2.10    Modification of State Use Tax Provisions

8-2.11    Exemptions from Use Tax

8-2.12    Amendments

8-2.13    Enjoining Collection Forbidden

CHAPTER 3    TRANSIENT OCCUPANCY TAX

8-3.01    Purpose

8-3.02    Definitions

8-3.03    Tax Imposed

8-3.04    Exemptions

8-3.05    Operator’s Duties

8-3.06    Registration

8-3.07    Reporting and Remitting

8-3.08    Penalties and Interest

8-3.09    Failure to Collect and Report Tax: Determination of Tax by Director of Finance

8-3.10    Appeals

8-3.11    Records

8-3.12    Refunds

8-3.13    Actions to Collect

8-3.14    Enjoining Collection Forbidden

8-3.15    Violations of Provisions

CHAPTER 4    REAL PROPERTY TRANSFER TAX

8-4.01    Popular Name: Authority

8-4.02    Imposition and Rate of Tax

8-4.03    Liability for Tax

8-4.04    Debt Security Exempted

8-4.05    Governmental Immunity

8-4.06    Bankruptcy, Receivership and Reorganization Exemption

8-4.07    Securities and Exchange Commission Order Exemption

8-4.08    Partnership Transfer Limitations

8-4.09    Administration

8-4.10    Claims for Refund

CHAPTER 5    PROPERTY DEVELOPMENT TAX

8-5.01    Tax

8-5.02    Time for Payment

8-5.03    Definitions

8-5.04    Capital Outlay Fund

8-5.05    Findings

CHAPTER 6    BUSINESS LICENSING

8-6.01    Purpose

8-6.02    Definitions

8-6.03    A Business License Does Not Permit Business Otherwise Prohibited

8-6.04    License Tax

8-6.05    Branch Establishments

8-6.06    Joint Licenses

8-6.07    Evidence of Doing Business

8-6.07.5    Claims for Exemption

8-6.08    Exemptions: Minimum Gross Receipts

8-6.09    Exemptions: Franchised Businesses

8-6.10    Exemptions: Interstate and Intercity Commerce

8-6.11    Exemptions: Charitable Organizations

8-6.12    License Application

8-6.13    Issuance of License

8-6.14    Renewal of License

8-6.15    Due Dates

8-6.16    Amount of License Tax

8-6.17    Statements Not Conclusive but Confidential

8-6.18    Appeals

8-6.19    Extension of Time

8-6.20    License Not Transferable

8-6.21    Duplicate Licenses

8-6.22    Posting and Keeping Licenses

8-6.23    Refunds

8-6.24    Penalties for Failure to Pay Tax or Provide Required Information When Due

8-6.25    Manufacturing and Wholesale

8-6.26    General Contractors

8-6.27    Subcontractors

8-6.28    Vehicle Delivery Businesses

8-6.29    Peddlers, Hawkers and Solicitors

8-6.30    Catering Trucks, Itinerant Restaurants

8-6.31    Circuses, Carnivals, Shows, Games, Amusements, Exhibitions, Etc.

8-6.32    Enforcement

8-6.33    License Tax a Debt

8-6.34    Remedies Cumulative

8-6.35    Penalty for Violation

8-6.36    Severability

8-6.37    Effect Upon Other Provisions of the Municipal Code

CHAPTER 7    BUSINESS IMPROVEMENT DISTRICTS

Article 1.    Walnut Creek Downtown Business Improvement District

8-7.101    Establishment of District

8-7.102    Description of District Boundaries

Article 2.    Walnut Creek South Downtown Business Improvement District

8-7.201    Establishment of District

8-7.202    Description of District Boundaries

Article 3.    Additional BID and SBID Provisions

8-7.301    Uses of Revenues

8-7.302    System of Charges

8-7.303    Exemption for Home Occupiers

8-7.304    Advisory Board/Annual Report

8-7.305    Subsequent Annual Levy of Assessments

8-7.306    Boundary and Assessment Modifications

8-7.307    Collection of Assessment

8-7.308    Penalty for Delinquent Payment

 

TITLE 8. FINANCE, REVENUE, AND TAXATION