Chapter 7 — CITY FINANCES, REVENUE, AND TAXATION
Article 4 — USE TAX
Fresno Municipal Code · 2026-09 edition · updated 2026-10-02 · Fresno
SEC. 7-401. - "USE" DEFINED.¶
SEC. 7-402. - IMPOSITION AND RATE OF TAX.¶
SEC. 7-403. - USE TAX LEVIED IN SAME MANNER AS STATE TAX.¶
SEC. 7-404. - ADOPTION OF STATE USE TAX LAW BY REFERENCE; EXCEPTIONS.¶
SEC. 7-405. - ADOPTION OF RULES AND REGULATIONS BY REFERENCE.¶
SEC. 7-406. - INTERPRETATION.¶
SEC. 7-407. - AUTHORITY TO COLLECT TAX.¶
SEC. 7-408. - PERSONS LIABLE TO TAX.¶
SEC. 7-409. - COLLECTION OF TAX BY SELLER.¶
SEC. 7-410. - SEPARATE DISPLAY OF TAX FROM LIST OR OTHER PRICE.¶
SEC. 7-411. - PERSONAL PROPERTY TO WHICH TAX APPLIES.¶
SEC. 7-412. - EXEMPTIONS.¶
SEC. 7-413. - REGISTRATION OF SELLERS.¶
SEC. 7-414. - DUE DATE.¶
SEC. 7-415. - DELINQUENCY.¶
SEC. 7-416. - RETURNS.¶
SEC. 7-417. - SCHEDULES FOR PAYMENT OF TAX.¶
SEC. 7-418. - SUIT FOR TAX.¶
SEC. 7-419. - RESALE CERTIFICATE.¶
SEC. 7-420. - DISPOSITION OF PROCEEDS.¶
SEC. 7-421. - DIVULGING OF INFORMATION FORBIDDEN.¶
SEC. 7-422. - FALSE AND FRAUDULENT RETURNS.¶
SEC. 7-423. - FAILURE TO MAKE RETURN OR FURNISH DATA.¶
SEC. 7-424. - ADEQUATE RECORDS OF BUSINESS TRANSACTIONS.¶
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