Chapter 7 — CITY FINANCES, REVENUE, AND TAXATION
Article 3 — SALES TAX
Fresno Municipal Code · 2026-09 edition · updated 2026-10-02 · Fresno
SEC. 7-301. - IMPOSITION AND RATE OF TAX.¶
SEC. 7-302. - TAX LEVIED IN SAME MANNER AS STATE TAX.¶
SEC. 7-303. - ADOPTION OF STATE SALES TAX LAW BY REFERENCE; EXCEPTIONS.¶
SEC. 7-304. - SALE.¶
SEC. 7-305. - EXEMPTIONS.¶
SEC. 7-306. - ADOPTION OF RULES AND REGULATIONS BY REFERENCE.¶
SEC. 7-307. - APPLICATION FOR PERMIT.¶
SEC. 7-308. - ISSUANCE AND DISPLAY OF PERMIT.¶
SEC. 7-309. - REVOCATION OF PERMIT.¶
SEC. 7-310. - RENEWAL OF PERMIT.¶
SEC. 7-311. - UNLAWFUL ACTS.¶
SEC. 7-312. - DUE DATE.¶
SEC. 7-313. - REIMBURSEMENT.¶
SEC. 7-314. - UNLAWFUL ADVERTISING.¶
SEC. 7-315. - SUIT FOR TAX.¶
SEC. 7-316. - RESALE CERTIFICATE.¶
SEC. 7-317. - DISPOSITION OF PROCEEDS.¶
SEC. 7-318. - DIVULGING OF INFORMATION FORBIDDEN.¶
SEC. 7-319. - PENALTIES.¶
SEC. 7-320. - BOOKS AND AUDITS.¶
SEC. 7-321. - COMPLETE RECORD OF ALL BUSINESS TRANSACTIONS.¶
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