Title 3 — REVENUE AND FINANCE
Brentwood Municipal Code · 2026-07 edition · updated 2026-10-01 · Brentwood
Sections in this part
- Chapter 3.08 — TRANSFER OF TAX FUNCTIONS
- Chapter 3.12 — REAL PROPERTY TRANSFER TAX
- Chapter 3.16 — SALES AND USE TAX
- Chapter 3.20 — TRANSIENT OCCUPANCY TAX
- Chapter 3.24 — SPECIAL GAS TAX STREET IMPROVEMENT FUND
- Chapter 3.26 — UTILITY BILLING
- Chapter 3.30 — BIDDING PROCEDURES FOR PUBLIC PROJECTS
- Chapter 3.40 — DRIVING UNDER THE INFLUENCE EMERGENCY COST RECOVERY
REVENUE AND FINANCE
| Chapter 3.08 | § 3.16.040. | Sales tax imposed. | ||
|---|---|---|---|---|
| TRANSFER OF TAX FUNCTIONS | § 3.16.050. | Effect of place of sale on | ||
| provisions. | ||||
| § | 3.08.010. | Transfer of functions to | § 3.16.060. | Use tax imposed. |
| § | 3.08.020. | county officials—Manner of assessment and collection prescribed by state law. Compensation for county officials—Established by Government Code. |
§ 3.16.070. § 3.16.080. § 3.16.090. |
Rate of sales and use tax. State law provisions adopted. Interpretation of adopted state law provisions. |
| § 3.16.100. | Seller's permit not required | |||
| Chapter 3.12 REAL PROPERTY TRANSFER TAX |
§ 3.16.110. | when. Enjoining collection |
||
| prohibited. | ||||
| § | 3.12.010. | Title and authority for adoption. |
§ 3.16.120. | Adoption of amendments to state law. |
| § | 3.12.020. | Tax imposed—Rate | § 3.16.130. | Exclusions and exemptions. |
| established. | § 3.16.140. | Operative date. | ||
| § | 3.12.030. | Liability for payment. | § 3.16.150. | Violation a misdemeanor— |
| § | 3.12.040. | Exemption—Debt | Penalty. | |
| transactions. | ||||
| § | 3.12.050. | Exemption—Government | Chapter 3.20 | |
| agencies acquiring title. | TRANSIENT OCCUPANCY TAX | |||
| § | 3.12.060. | Exemption—Conveyances effecting reorganization or |
§ 3.20.010. | Title. |
| adjustment. | § 3.20.020. | Definitions. | ||
| § | 3.12.070. | Exemption—Conveyances | § 3.20.030. | Imposed—Rate designated. |
| on order of Securities and | § 3.20.040. | Exemptions. | ||
| Exchange Commission. | § 3.20.050. | Collection and recording | ||
| § | 3.12.080. | Exemption—Realty held by | duties of operator—False | |
| partnership. | advertising prohibited. | |||
| § | 3.12.090. | Administration of chapter | § 3.20.060. | Time for |
| provisions. | registration—Transient | |||
| § | 3.12.100. | Authority for refund claims. | occupancy registration | |
| certificate. | ||||
| Chapter 3.16 | § 3.20.070. | Report and remittance. | ||
| SALES AND USE TAX | § 3.20.080. | Penalties and interest for | ||
| delinquency and fraud. | ||||
| § | 3.16.010. | Short title. | § 3.20.090. | Collection and |
| § | 3.16.020. | Intent of provisions. | remittance—Effect of failure | |
| § | 3.16.030. | Contract with state—Effect | to comply. | |
| on operative date. |
BRENTWOOD CODE
| § | 3.20.100. | Procedure for appeal of tax |
§ 3.26.150. | Inability to obtain a reading |
|---|---|---|---|---|
| administrator's decision. | of water consumption. | |||
| § | 3.20.110. | Records |
§ 3.26.160. | Billing of separate water |
| required—Inspection. | meters. | |||
| § | 3.20.120. | Refund claim procedure. |
§ 3.26.170. | Disputed bills. |
| § | 3.20.130. | Liability for |
§ 3.26.180. | Adjustments of water bills |
| payment—Actions by city. | due to meter error. | |||
| § | 3.20.140. | Violation a |
§ 3.26.190. | Adjustment. |
| misdemeanor—Penalty. | § 3.26.200. | Adjustments for billing | ||
| errors. | ||||
| Chapter 3.24 | § 3.26.210. | Payment deadline—Failure | ||
| SPECIAL GAS TAX STREET | to comply resulting in | |||
| IMPROVEMENT FUND | discontinuance of utility | |||
| service. | ||||
| § | 3.24.010. | Created in compliance with |
§ 3.26.220. | Discontinuation of utility |
| the Streets and Highways | service due to vacating | |||
| Code. | premises. | |||
| § | 3.24.020. | Moneys to be paid into fund. |
§ 3.26.230. | Discontinuation of utility |
| § | 3.24.030. | Expenditure of fund |
service. | |
| moneys. | § 3.26.240. | Discontinuation of water | ||
| service. | ||||
| Chapter 3.26 | § 3.26.250. | Notice to residential | ||
| UTILITY BILLING | customers if water service | |||
| terminated for nonpayment. | ||||
| § | 3.26.010. | Purpose and authority. |
§ 3.26.260. | Unauthorized turn on after |
| § | 3.26.020. | Utility service fees. |
delinquency. | |
| § | 3.26.030. | Failure or refusal to pay |
§ 3.26.270. | Payment of legal fees and |
| charges. | costs. | |||
| § | 3.26.040. | Establishing service. |
§ 3.26.280. | Responsibility for charges |
| § | 3.26.050. | Utility service without |
for discontinued or | |
| making application. | abandoned service. | |||
| § | 3.26.060. | Application for |
§ 3.26.290. | Re-establishing service after |
| service—Previous balance | interrupt or discontinuance. | |||
| outstanding. | § 3.26.300. | Collection on accounts. | ||
| § | 3.26.070. | Application fee. |
§ 3.26.310. | Director of finance and |
| § | 3.26.080. | Security deposit. |
information systems powers. | |
| § | 3.26.090. | Billing period. |
§ 3.26.320. | Civil debt. |
| § | 3.26.100. | When and where bills are |
||
| due and payable. | Chapter 3.30 | |||
| § | 3.26.110. | Method of payment of utility |
BIDDING | PROCEDURES FOR PUBLIC |
| bills. | PROJECTS | |||
| § § |
3.26.120. 3.26.130. |
Returned payments. Amortized payment arrangement. |
§ 3.30.010. § 3.30.020. |
Informal bid procedures. Contractors list. |
| § | 3.26.140. | Balanced billing program. |
§ 3.30.030. | Notice inviting informal bids. |
REVENUE AND FINANCE
| § | 3.30.040. | Award of contracts. | § 3.40.020. | Definitions. |
|---|---|---|---|---|
| § 3.40.030. | Emergency cost recovery. | |||
| Chapter 3.40 | § 3.40.040. | Calculation of emergency | ||
| DRIVING | UNDER THE INFLUENCE | response costs. | ||
| EMERGENCY COST RECOVERY | § 3.40.050. | Collection of charges. | ||
| § | 3.40.010. | Purpose. |
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