Title 3 — REVENUE AND FINANCE
Cotati Municipal Code · 2026-07 edition · updated 2026-10-02 · Cotati
Sections in this part
- Chapter 3.04 — UNIFORM SALES AND USE TAX
- Chapter 3.05 — TRANSACTIONS AND USE TAX
- Chapter 3.08 — DOCUMENTARY TRANSFER TAX
- Chapter 3.12 — TRANSIENT OCCUPANCY TAX
- Chapter 3.20
- Chapter 3.24 — TRANSFER OF TAXING FUNCTIONS TO COUNTY
- Chapter 3.28 — CLAIMS AND DEMANDS AGAINST CITY
- Chapter 3.32 — DWELLING UNIT AND BUILDING CONSTRUCTION TAX
- Chapter 3.36 — CITY PURCHASING PROCEDURE
- Chapter 3.40 — PUBLIC PROJECT CONTRACTS
- Chapter 3.42 — FEE AND SERVICE CHARGE REVENUE/COST COMPARISON SYSTEM
REVENUE AND FINANCE
| Chapter 3.04 | § 3.05.110. | Exemptions and exclusions. | ||
|---|---|---|---|---|
| UNIFORM SALES AND USE TAX | § 3.05.120. | Amendments. | ||
| § 3.05.130. | Enjoining collection | |||
| § | 3.04.010. | Short title. | forbidden. | |
| § | 3.04.020. | Rate. | § 3.05.140. | Annual audit and public |
| § | 3.04.030. | Operative date. | report. | |
| § | 3.04.040. | Purpose. | § 3.05.150. | Termination date. |
| § | 3.04.050. | Contract with state. | ||
| § | 3.04.060. | Sales tax. | Chapter 3.08 | |
| § | 3.04.070. | Place of sale. | DOCUMENTARY TRANSFER TAX | |
| § | 3.04.080. | Use tax. | ||
| § | 3.04.090. | Adoption of provisions of | § 3.08.010. | Title. |
| state law. | § 3.08.020. | Tax imposed. | ||
| § | 3.04.100. | Limitations on adoption of | § 3.08.030. | Payable by whom. |
| state law. | § 3.08.040. | Exemptions – Instrument to | ||
| § | 3.04.110. | Permit not required. | secure debt. | |
| § | 3.04.120. | Exclusions and exemptions. | § 3.08.050. | Exemptions – Instruments |
| § | 3.04.130. | Amendments. | of governmental agencies. | |
| § | 3.04.140. | Enjoining collection forbidden. |
§ 3.08.060. | Exemptions – Conveyances to effectuate plan of |
| § § |
3.04.150. 3.04.160. |
Violation – Penalty. Credit against taxes due and payable to redevelopment agency. |
§ 3.08.070. | reorganization. Exemptions – Conveyances to effectuate Securities and Exchange Commission order. |
| Chapter 3.05 TRANSACTIONS AND USE TAX |
§ 3.08.080. § 3.08.090. |
Exemptions – Realty held by partnership. Administration. |
||
| § | 3.05.010. | Title. | § 3.08.100. | Refund claims. |
| § § |
3.05.020. 3.05.030. |
Operative date. Purpose. |
Chapter 3.12 TRANSIENT OCCUPANCY TAX |
|
| § | 3.05.040. | Contract with state. | ||
| § | 3.05.050. | Transactions tax rate. | § 3.12.010. | Title. |
| § | 3.05.060. | Place of sale. | § 3.12.020. | Definitions. |
| § | 3.05.070. | Use tax rate. | § 3.12.030. | Tax imposed. |
| § § |
3.05.080. 3.05.090. |
Adoption of provisions of state law. Limitations on adoption of state law and collection of |
§ 3.12.040. § 3.12.050. § 3.12.060. |
Exemptions. Operator's duties. Registration. |
| use taxes. | § 3.12.070. | Reporting and remitting. | ||
| § | 3.05.100. | Permit not required. | § 3.12.080. | Penalties and interest. |
COTATI CODE
| § | 3.12.090. | Failure to collect and report | § 3.28.100. No enjoining collection of |
|---|---|---|---|
| tax – Action. | taxes, assessments, or fees/ | ||
| § | 3.12.100. | Appeal. | payments required as |
| § | 3.12.110. | Records. | condition to filing suit. |
| § § § |
3.12.120. 3.12.130. 3.12.140. |
Refunds. Actions to collect. Violations – Misdemeanor. |
Chapter 3.32 DWELLING UNIT AND BUILDING CONSTRUCTION TAX |
Chapter 3.32 DWELLING UNIT AND BUILDING CONSTRUCTION TAX
Chapter 3.20 SPECIAL GAS TAX STREET IMPROVEMENT FUND § 3.20.010. Created. § 3.20.020. Payments into fund. § 3.20.030. Expenditures authorized.
Chapter 3.24 TRANSFER OF TAXING FUNCTIONS TO COUNTY § 3.24.010. Transfer of duties. § 3.24.020. Abolition of offices of city assessor and city tax collector.
| Chapter 3.28 | ||
|---|---|---|
| CLAIMS | AND DEMANDS AGAINST | |
| CITY | ||
| § | 3.28.010. | State provisions and |
| applicability of chapter. | ||
| § | 3.28.020. | Presentation of claims – |
| Prerequisite for bringing | ||
| suit. | ||
| § | 3.28.030. | Authority of city manager. |
| § | 3.28.040. | Contents of claim – Review |
| for sufficiency. | ||
| § | 3.28.050. | Time limitation for |
| presentation of claims. | ||
| § | 3.28.060. | Time for action by city. |
| § | 3.28.070. | Application to file a late |
| claim. | ||
| § | 3.28.080. | Time barred claim. |
| § | 3.28.090. | Effective date of chapter. |
- § 3.32.010. Fees – Required. § 3.32.020. Fees – When payable. § 3.32.030. Definitions. § 3.32.040. Capital outlay fund. § 3.32.050. Tax – Need for.
Chapter 3.36 CITY PURCHASING PROCEDURE
§ 3.36.010. Expenditures – Compliance required.
§ 3.36.020. Delegated authority to purchase.
Chapter 3.40 PUBLIC PROJECT CONTRACTS
§ 3.40.010. Definition. § 3.40.020. Intent – Compliance with state policy.
§ 3.40.030. Force account and informal bidding – When allowed.
§ 3.40.040. Formal bidding – When required.
§ 3.40.050. List of qualified contractors. § 3.40.060. Informal bid invitation. § 3.40.070. Council approval for exceptions.
Chapter 3.42 FEE AND SERVICE CHARGE REVENUE/COST COMPARISON SYSTEM
§ 3.42.010. Findings and intent. § 3.42.020. Delegation of authority and direction to manager.
| § | 3.42.030. | Costs reasonably borne – |
|---|---|---|
| Defined. | ||
| § | 3.42.040. | Establishment of fees and |
| adoption of percentage of | ||
| said fees which must be | ||
| paid. |
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