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15.0.0 FINANCE AND TAXATION*
15.01.0 IN GENERAL
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15.01.010
Offices of city assessor and city tax collector abolished.
15.01.02
Sample
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*
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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 fifty 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*
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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*
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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*
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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
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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
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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
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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
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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
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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*
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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
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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
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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
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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 annual 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
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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
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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
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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
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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
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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
15.20.0 LIVING WAGE
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15.20.010
Title
15.20.020
Purpose and Findings
15.20.030
Definitions
15.20.040
Employers Subject to the Requirement of this Chapter
15.20.050
Waivers
15.20.060
Compensation Required to be Paid to Specific Employees
15.20.070
Required Contract Provisions
15.20.080
Exemptions
15.20.090
Retaliation and Discrimination Prohibited
15.20.100
Employee Complaints to City
15.20.110
Private Right of Action
15.20.120
Labor Relations Neutrality
15.20.130
Enforcement and Remedies
City of Davis, California
23 Russell Blvd.
Davis, Ca. 95616