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Title 3 — REVENUE AND FINANCE

Chapter 3.08 — SALES AND USE TAX

Fortuna Municipal Code · 2026-07 edition · updated 2026-10-02 · Fortuna

§ 3.08.010. Citation of provisions.

§ 3.08.020. Purpose of provisions.

§ 3.08.030. Sales tax imposed.

§ 3.08.040. Use tax imposed.

§ 3.08.050. Determination of place of sale.

§ 3.08.060. Rate of tax.

§ 3.08.070. Contract with state.

§ 3.08.080. State law – Adopted by reference.

§ 3.08.090. State law – Interpretation under city adoption.

§ 3.08.100. Additional seller's permit not required.

§ 3.08.110. Exclusions and exemptions.

§ 3.08.120. Amendments.

§ 3.08.130. Enjoining collection prohibited.

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