Chapter 4 — FINANCE — Albany Municipal Code

FINANCE

	§ 4-1	§ 4-3.2.	Definitions.
ASSESSMENT, LEVY AND COLLECTION		§ 4-3.3.	Tax Imposed.
	OF TAXES	§ 4-3.4.	Exemptions from Tax.
§ 4-1.1.	Adoption of State Law; Exceptions and Construction of Terms.	§ 4-3.5. § 4-3.6. § 4-3.7.	Operator's Duties. Registration. Reporting and Remitting.
§ 4-1.2.	(Reserved)	§ 4-3.8.	Penalties and Interest.
		§ 4-3.9.	Failure to Collect and Report
§ 4-2 UNIFORM LOCAL SALES AND USE TAXES			Tax; Determination of Tax by City Treasurer; Notice;
			Hearing.
§ 4-2.1. § 4-2.2. § 4-2.3. § 4-2.4. § 4-2.5. § 4-2.6. § 4-2.7.	Short Title. Rate. Operative Date. Purposes. Contract with State. Sales Tax. Place of Sale.	§ 4-3.10. § 4-3.11. § 4-3.12. § 4-3.13. § 4-3.14.	Appeal of Treasurer's Tax Determination. Accurate Records to be Kept by Operator. Refunds and Credits. Actions to Collect. Violations; Misdemeanor.
§ 4-2.8. § 4-2.9.	Use Tax. Adoption of Provisions of State Law.		§ 4-4 (RESERVED)
§ 4-2.10.	Limitations on Adoption of		§ 4-5
	State Law.	REAL	PROPERTY TRANSFER TAX
§ 4-2.11.	Seller's Permit.
§ 4-2.12.	Exclusions and Exemptions	§ 4-5.1.	Title; Adoption.
	Concerning Aircraft.	§ 4-5.2.	Imposition of Tax — Except as
§ 4-2.13.	Exclusions and Exemptions		Otherwise Exempted.
	Concerning Aircraft and	§ 4-5.3.	Who Shall Pay.
	Waterborne Vessels.	§ 4-5.4.	Definitions.
§ 4-2.14.	Application of Provisions Relating to Exclusions and	§ 4-5.5.	Exceptions/Document Securing Debts.
§ 4-2.15.	Exemptions. Amendments.	§ 4-5.6.	Exception: Plans of Reorganization, Etc., Under
§ 4-2.16.	Enjoining Collection		Federal Bankruptcy Act,
	Forbidden.		Involving Certain
§ 4-2.17.	Penalties.		Corporations, Changing
			Identity.
	§ 4-3	§ 4-5.7.	Orders of Securities and
	HOTEL-MOTEL ROOM TAX		Exchange Commission.
		§ 4-5.8.	Exception: Instruments
§ 4-3.1.	Short Title.		Dividing Community Property.

ALBANY CODE

§ 4-5.9.	Exception: Deed, Instrument or	§ 4-6.9.	Personal Liability.
	Other Writing for Conveyance	§ 4-6.10.	Refunding Bonds.
	of Realty by State or Political Subdivision or Agency with Agreement for Purchase to Reconvey.	§ 4-6.11. § 4-6.12. § 4-6.13.	Repayment of Bonds. Trust Funds. Purchase of Bonds by City.
§ 4-5.10.	Exception: Instrument or Other	§ 4-6.14.	Bond Anticipation Notes.
	Writing for Conveyance of	§ 4-6.15.	Grant Anticipation Notes.
	Realty by State, Political	§ 4-6.16.	Liberal Construction.
	Subdivision or Agency of	§ 4-6.17.	Provisions of This Section 4-6
	Realty Financed by Obligations		Are Complete, Additional and
	Issued by Nonprofit		Alternative.
	Corporation.	§ 4-6.18.	Judicial Validation
§ 4-5.11.	Exemptions for Lack of		Proceedings.
	Consideration.	§ 4-6.19.	Amendment of Section 4-6.
§ 4-5.12.	Administration of Tax.	§ 4-6.20.	Section 4-6 Controlling.
§ 4-5.13.	Due Dates, Delinquency,
	Penalties, Interest.		§ 4-7
§ 4-5.14.	Tax/Liens.	EMERGENCY MEDICAL SERVICES,
§ 4-5.15.	Refunds.	ADVANCED	LIFE SUPPORT, AND FIRE
§ 4-5.16.	Administration.	PROTECTION SPECIAL TAX
§ 4-5.17.	Declaration May Be Required.
§ 4-5.18. § 4-5.19. § 4-5.20. § 4-5.21. § 4-5.22. § 4-5.23.	Determination of Deficiency. Notice of Determination. Manner of Giving Notice. Petition for Redetermination. Consideration of Petition; Hearing. Determination of Petition.	§ 4-7.1. § 4-7.2. § 4-7.3. § 4-7.4. § 4-7.5.	Title; Declaration of Findings and Purpose. Special Tax. Annual Audit. Examination of Books and Records. Collection of Tax; Interest and Penalties.
§ 4-5.24. § 4-5.25.	Finality of Determination. Tax a Debt.	§ 4-7.6. § 4-7.7.	Collection of Unpaid Taxes. Refund of Tax, Penalty, or
			Interest Paid More Than Once;
	§ 4-6		or Erroneously or Illegally
MUNICIPAL	FACILITIES REVENUE BOND		Collected.
	LAW	§ 4-7.8.	Savings Clause.
§ 4-6.1. § 4-6.2. § 4-6.3. § 4-6.4.	Title. Purpose. Definitions. General Powers.	§ 4-7.9. § 4-7.10. § 4-7.11.	Regulations. Increase Appropriations Limit. Reduction in Tax and Limited Authority to Increase.
§ 4-6.5.	Authorization of Bonds.
§ 4-6.6.	Issuance of Bonds.
§ 4-6.7.	Terms of Bonds.
§ 4-6.8.	Issuance Under Indenture or
	Trust Agreement.

FINANCE

§ 4-8 § 4-11 (RESERVED) UTILITY USER'S TAX

	§ 4-9	§ 4-11.1.	Short Title.
COMMUNITY FACILITIES DISTRICT NO. 1		§ 4-11.2.	Definitions.
	SPECIAL TAX	§ 4-11.3.	Constitutional, Statutory, and
			Other Exemptions.
§ 4-9.1.	Preamble.	§ 4-11.4.	Communication Users' Tax.
§ 4-9.2.	Tax Imposed.	§ 4-11.5.	Electricity Users Tax.
§ 4-9.3. § 4-9.4.	Authority of City Administrator. Exemption; Maximum Tax.	§ 4-11.6. § 4-11.7.	Gas Users' Tax. Collection of Tax from Service Users Receiving Direct
§ 4-9.5.	Use of Tax.		Purchase of Gas or Electricity.
§ 4-9.6.	Collection of Tax; Delinquent	§ 4-11.8.	Bundling Taxable Items.
	Payments.	§ 4-11.9.	Substantial Nexus/Minimum
§ 4-9.7.	Savings Clause.		Contacts.
		§ 4-11.10.	Duty to Collect Procedures.
§ 4-10 ALBANY STREET PAVING AND STORM DRAIN FACILITY IMPROVEMENT TAX		§ 4-11.11. § 4-11.12.	Collection Penalties-Service Suppliers. Actions to Collect.
§ 4-10.1. § 4-10.2.	Title. Necessity, Authority, and	§ 4-11.13.	Deficiency Determination and Assessment-Tax Application Errors.
§ 4-10.3.	Purpose. Tax Levied.	§ 4-11.14.	Administrative Remedy- Nonpaying Service Users.
§ 4-10.4.	Purposes and Uses of Tax.	§ 4-11.15.	Additional Powers and Duties
§ 4-10.5.	Exemptions.		of the Tax Administrator.
§ 4-10.6.	Computation and Collection of	§ 4-11.16.	Records.
	Tax.	§ 4-11.17.	Refunds.
§ 4-10.7.	Accountability.	§ 4-11.18.	Appeals.
§ 4-10.8.	Examination of Books and Records and Annual Audit.	§ 4-11.19.	No Injunction/Writ of Mandate.
§ 4-10.9.	Property Tax.	§ 4-11.20.	Notice of Changes to Section/
§ 4-10.10.	Collection of Tax: Interest and		Collection of Tax.
	Penalties.	§ 4-11.21.	Effect of State and Federal
§ 4-10.11.	Collection of Unpaid Taxes.		Reference/Authorization.
§ 4-10.12.	Refund of Tax, Penalty, or	§ 4-11.22.	No Increase in Tax Percentage
	Interest Paid More Than Once;		or Change in Methodology
	or Erroneously or Illegally		Without Voter Approval,
	Collected.		Amendment or Repeal.
§ 4-10.13.	Savings Clause.	§ 4-11.23.	Independent Audit of Tax
§ 4-10.14.	Regulations.		Collection, Exemption,
§ 4-10.15.	Increase Appropriations Limit.		Remittance, and Expenditure.
§ 4-10.16.	Effective Date.	§ 4-11.24.	Remedies Cumulative.
		§ 4-11.25.	through § 4-11.26. (Reserved)

ALBANY CODE

§	4-11.27.	Water Users' Tax.	§ 4-13.8.	Enforcement.
			§ 4-13.9.	Not a Sales and Use Tax.
		§ 4-12	§ 4-13.10.	Annual Study Session for
	TRANSACTIONS AND USE TAX			Public Input on Tax
				Expenditures.
§	4-12.1.	Title.	§ 4-13.11.	Annual Audit.
§	4-12.2.	Operative Date.
§	4-12.3.	Purpose.		§ 4-14
§	4-12.4.	Contract with State.	SAFE AND	ACCESSIBLE SIDEWALKS AND
§	4-12.5.	Transactions Tax Rate.	PATHWAYS SPECIAL PARCEL TAX
§ § §	4-12.6. 4-12.7. 4-12.8.	Place of Sale. Use Tax Rate. Adoption of Provisions of State Law.	§ 4-14.1. § 4-14.2. § 4-14.3.	Title. Definitions. Tax Imposed.
§	4-12.9.	Limitations on Adoption of	§ 4-14.4.	Tax Rates.
		State Law and Collection of Use	§ 4-14.5.	Collection of Tax.
		Taxes.	§ 4-14.6.	Collection of Unpaid Tax.
§	4-12.10.	Permit Not Required.	§ 4-14.7.	Use of Tax Revenue.
§	4-12.11.	Exemptions and Exclusions.	§ 4-14.8.	Accountability.
§	4-12.12.	Amendments.	§ 4-14.9.	Administration of Tax.
§	4-12.13.	Enjoining Collection	§ 4-14.10.	Amendments.
		Forbidden.	§ 4-14.11.	Expiration of Tax.
§	4-12.14.	Annual Audit.
§	4-12.15.	Severability.		§ 4-15
§	4-12.16.	Effective Date.	PARKS	AND OPEN SPACE SPECIAL
§	4-12.17.	Termination Date.		PARCEL TAX
		§ 4-13	§ 4-15.1.	Title.
	SUGAR-SWEETENED BEVERAGE		§ 4-15.2.	Definitions.
	PRODUCT DISTRIBUTION TAX		§ 4-15.3.	Tax Imposed.
			§ 4-15.4.	Tax Rates.
§	4-13.1.	Excise tax.	§ 4-15.5.	Collection of Tax.
§	4-13.2.	Exemptions.	§ 4-15.6.	Collection of Unpaid Tax.
§	4-13.3.	Definitions.	§ 4-15.7.	Use of Tax Revenue.
§	4-13.4.	Definition of Gross Receipts.	§ 4-15.8.	Accountability.
§	4-13.5.	Duties, Responsibilities and	§ 4-15.9.	Administration of Tax.
		Authority of the City Manager.	§ 4-15.10.	Amendments.
§	4-13.6.	Collection.	§ 4-15.11.	Termination of Tax.
§	4-13.7.	Refunds.

Editor's Note: For State law as to taxation generally, see Rev. & Tax. C.A., § 1 et seq. As to admission tax at horse racing meets, see subsections 5-14.20 to 5-14.25 of this Code. As to licenses and license taxes generally, see Chapter 5. For provisions establishing the offices of the City Assessor and Tax Collector, see §§ 2-7 and 2-8 of this Code.