TITLE 8. FINANCE, REVENUE, AND TAXATION Revised 2/23
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 Section
8-7.101 Establishment of District
8-7.102 Description of District Boundaries
Article 2. Walnut Creek South Downtown Business Improvement District Section
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
CHAPTER 8 TRANSACTIONS AND USE TAX Revised 2/23
8-8.01 Title Revised 2/23
8-8.02 Operative Date Revised 2/23
8-8.03 Purpose Revised 2/23
8-8.04 Contract with State Revised 2/23
8-8.05 Transactions Tax Rate Revised 2/23
8-8.06 Place of Sale Revised 2/23
8-8.07 Use Tax Rate Revised 2/23
8-8.08 Adoption of Provisions of State Law Revised 2/23
8-8.09 Limitations on Adoption of State Law and Collection of Use Taxes Revised 2/23
8-8.10 Permit Not Required Revised 2/23
8-8.11 Exemptions and Exclusions Revised 2/23
8-8.12 Amendments to State Law Revised 2/23
8-8.13 Enjoining Collection Forbidden Revised 2/23
8-8.14 Annual Audit; Citizens' Oversight Committee Revised 2/23
8-8.15 Termination Date Revised 2/23