Earlier editions: 2026-07
Chapter 15 — Finance and Taxation
Davis Municipal Code Art. 15.09 Municipal Service Tax
Davis Municipal Code · 2026-10 edition · updated 2026-10-04 · Davis
Cite as: Davis Municipal Code Article 15.09 · Text as of 2026-10-04
§ 15.09.010. Findings.¶
The city council hereby finds and declares that the city's ability to provide municipal services at the level of service being provided in Davis depends on the availability of funds for general municipal purposes. Further, the use of city services and the demand for city services is closely tied to the uses and occupancies of property within the city. The taxes levied herein are levied for the purpose of providing revenue to fund general municipal services.
(Ord. 1380 § 1)
§ 15.09.020. Municipal services tax.¶
(a) Commencing August 1, 1986, or at such later date as the council may specify by resolution, property within the City of Davis shall be assessed a monthly municipal services tax based on the use and occupancy of the property as set forth in Exhibit A herein and on display in the city clerk's office.
(b) The municipal service tax may be collected with other monthly municipal taxes, charges and/or fees.
Exhibit A
The Municipal Services Tax consists of two parts:
Part I: BASE RATE – All land uses All land use (types of property) lots and undivided property in the City of Davis will be charged a base rate service charge of $0.000021 per square foot.
Part II: PLUS – Improvements Plus all structure (buildings) improved property will be charged a unit dwelling household occupant rate or employee equivalent rate, as follows:
| (i) Residential: | |
|---|---|
| Single-family, duplex, split duplex and condominium | $3.13 per living unit |
| Multiple living units not included above | $3.13 per living unit |
| For each mobilehome | $3.13 per living unit site |
| Group living units include fraternities, sororities, senior citizen houses, convents, rectories, residence halls, lodging houses and any other dwelling unit in which five or more unrelated individuals reside, the rate shall be based on the allowable facility occupancy, according to the use permit or building code. Group living per each unit of five people or any fraction thereof | $3.13 per living unit |
| (ii) All commercial structure (buildings) improvements | $0.0041 per gross square foot |
| (iii) All industrial (each unit of 2.4 employees as verified each July 15) | $3.13 per unit of employees |
| (iv) Religious worship property | $3.13 per parcel |
The total parcel (lot) bill will be the sum total of the charges levied in Parts I and II above.
(Ord. 1380 § 2)
§ 15.09.030. Annual adjustment.¶
Unless waived by the city council by resolution adopted prior to July 1st of any year, commencing July 1, 1987, and each July 1st thereafter, the amounts specified in Section 15.09.020 shall be increased by three percent of the amount applicable to the preceding year. The finance director shall maintain a current schedule of rates and charges based upon the yearly increase specified herein and shall make the same available to any interested party upon request.
(Ord. 1380 § 3)
§ 15.09.040. Disposition of revenue.¶
Revenues derived under the provisions of this article shall be deposited in the general fund of the city and may be expended for any municipal purpose.
(Ord. 1380 § 4)
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