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Alameda |
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Code of Ordinances |
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Chapter III. FINANCE AND TAXATION |
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Article II. TAXATION |
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Division IX. TAXES |
| Appendix 3-56. SALES AND USE TAX |
| § 3-56.1. Short Title. |
| § 3-56.2. Purpose. |
| § 3-56.3. Operative Date; Contract with State. |
| § 3-56.4. Imposition and Rate of Sales Tax. |
| § 3-56.5. Imposition and Rate of Use Tax. |
| § 3-56.6. Application of Provisions Relating to Exclusions and Exemptions. |
| § 3-56.7. Amendments. |
| § 3-56.8. Enjoining Collection Forbidden. |
| § 3-56.9. Existing Sales and Use Tax Ordinances Suspended. |
| § 3-56.10. Penalties. |
| Appendix 3-57. ALTERNATIVE SALES AND USE TAX. |
| § 3-57.1. Definitions. |
| § 3-57.2. Imposition and Rate of Tax. |
| § 3-57.3. Tax Levied in Same Manner as State Tax. |
| § 3-57.4. Adoption of State Sales Tax Law by Reference; Exceptions. |
| § 3-57.5. Exemptions. |
| § 3-57.6. Adoption of Rules and Regulations by Reference; Interpretations. |
| § 3-57.7. Verbatim Excerpts Shall Not Exclude Balance. |
| § 3-57.8. Application for Permit. |
| § 3-57.9. Issuance and Display of Permit. |
| § 3-57.10. Permit Fees. |
| § 3-57.11. Revocation of Permit. |
| § 3-57.12. Renewal of Permit. |
| § 3-57.13. Unlawful Acts. |
| § 3-57.14. Due Date. |
| § 3-57.15. Reimbursement. |
| § 3-57.16. Unlawful Advertising. |
| § 3-57.17. Suit for Tax. |
| § 3-57.18. Resale Certificate. |
| § 3-57.19. Extension of Time, Waiver or Compromise. |
| § 3-57.20. Disposition of Proceeds. |
| § 3-57.21. Divulging of Information Forbidden. |
| § 3-57.22. Penalties. |
| § 3-57.23. Imposition and Rate of Tax. |
| § 3-57.24. Use Tax Levied in Same Manner as State Tax. |
| § 3-57.25. Adoption of State Use Tax Law by Reference; Exemptions. |
| § 3-57.26. Adoption of Rules and Regulations by Reference. |
| § 3-57.27. Interpretation. |
| § 3-57.28. Duty to Collect Tax. |
| § 3-57.29. Persons Liable to Tax. |
| § 3-57.30. Collection of Tax by Retailer. |
| § 3-57.31. Separate Display of Tax From List or Other Price. |
| § 3-57.32. Personal Property to Which Tax Applies. |
| § 3-57.33. Registration of Retailers. |
| § 3-57.34. Due Date of Taxes. |
| § 3-57.35. Returns. |
| § 3-57.36. Extension of Time; Waiver or Compromise. |
| § 3-57.37. Schedules for Payment of Tax. |
| § 3-57.38. Suit for Tax. |
| § 3-57.39. Resale Certificate. |
| § 3-57.40. Disposition of Proceeds. |
| § 3-57.41. Divulging of Information Forbidden. |
| § 3-57.42. False and Fraudulent Returns. |
| § 3-57.43. Failure to Make Return or Furnish Data. |
| § 3-57.44. Penal Provisions. |
| Appendix 3-58. REAL PROPERTY TRANSACTION TAXES. |
| § 3-58.1. Title and Purpose. |
| § 3-58.2. Imposition of Tax. |
| § 3-58.3. Liability for Payment. |
| § 3-58.4. Exemption. |
| § 58.5. Reserved. |
| § 3-58.6. Administration of Tax. |
| § 3-58.7. Due Dates, Delinquencies, Penalties, Interest, Administrative Charges and Lien Release Recordation Fees. |
| § 3-58.8. Declaration Required. |
| § 3-58.9. Determination of Deficiency. |
| § 3-58.10. Notice of Determination. |
| § 3-58.11. Manner of Giving Notice. |
| § 3-58.12. Petition for Redetermination. |
| § 3-58.13. Consideration of Petition; Hearing. |
| § 3-58.14. Tax a Debt. |
| § 3-58.15. Tax a Lien. |
| § 3-58.16. Notice of Hearing on Lien. |
| § 3-58.17. Collection of Delinquent Taxes by Special Tax Roll Assessment. |
| § 3-58.18. Exemption, Family Transfer. |
| § 3-58.19. Deed, Instrument or Other Writing for Conveyance of Realty by State or Political Subdivision or Agency With Agreement for Purchaser to Reconvey. |
| § 3-58.20. Instrument or Other Writing for Conveyance of Realty by State, Political Subdivision or Agency of Realty Financed by Obligations Issued by Nonprofit Corporation. |
| Appendix 3-59. UTILITY USERS TAX. |
| § 3-59.1. Title and Purpose. |
| § 3-59.2. Definitions. |
| § 3-59.3. Constitutional, Statutory, Senior and Low Income Exemptions. |
| § 3-59.4. Telecommunication Users Tax. |
| § 3-59.5. Video Users Tax. |
| § 3-59.6. Electricity Users Tax. |
| § 3-59.7. Gas Users Tax. |
| § 3-59.8. Collection of Tax from Service Users Receiving Direct Purchase of Gas or Electricity. |
| § 3-59.9. Effect of Commingling Taxable Items with Nontaxable Items. |
| § 3-59.10. Substantial Nexus/Minimum Contacts. |
| § 3-59.11. Duty to Collect; Procedures. |
| § 3-59.12. Collection Penalties; Service Suppliers or Self-Collectors. |
| § 3-59.13. Deficiency Determination and Assessment; Tax Application Errors. |
| § 3-59.14. Administrative Remedy; Non-paying Service Users. |
| § 3-59.15. Actions to Collect. |
| § 3-59.16. Additional Powers and Duties of the Tax Administrator. |
| § 3-59.17. Records. |
| § 3-59.18. Refunds/Credits. |
| § 3-59.19. Appeals. |
| § 3-59.20. No Injunction/Writ of Mandate. |
| § 3-59.21. Remedies Cumulative. |
| § 3-59.22. Notice of Changes to Ordinance. |
| § 3-59.23. Future Amendment to Cited Statute. |
| § 3-59.24. Rate Review and Audit of Tax Collection, Exemption, Remittance and Expenditure. |
| § 3-59.25. No Increase in Tax Percentage or Change in Methodology Without Voter Approval; Amendment or Repeal. |
| Appendix 3-61. TRANSIENT OCCUPANCY TAX. |
| § 3-61.1. Title. |
| § 3-61.2. Definitions. |
| § 3-61.3. Tax Imposed. |
| § 3-61.4. Exemptions. |
| § 3-61.5. Operator's Duties. |
| § 3-61.6. Registration. |
| § 3-61.7. Reporting and Remitting. |
| § 3-61.8. Failure to Collect and Report Tax; Determination of Tax by Tax Administrator. |
| § 3-61.9. Appeal. |
| § 3-61.10. Records. |
| § 3-61.11. Refunds. |
| § 3-61.12. Actions to Collect. |
| § 3-61.13. Penalties and Interest. |
| § 3-61.14. Violations; Misdemeanor. |
| Appendix 3-62. IMPROVEMENT TAX. |
| § 3-62.1. Title. |
| § 3-62.2. Definitions. |
| § 3-62.3. Amounts Payable. |
| § 3-62.4. Use of Taxes. |
| § 3-62.5. Credits. |
| § 3-62.6. Exemption. |
| § 3-62.7. Reconstruction Exemption. |