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Title 5 — REVENUE AND FINANCE

Merced County Municipal Code · 2026-07 edition · updated 2026-10-02 · Merced County

REVENUE AND FINANCE

Chapter 5.04 CAPITAL OUTLAY FUND

§ 5.14.050. Limited authority to convey to public entities.

  • § 5.04.010. Created. § 5.04.020. Levy and collection. Chapter 5.12

  • PURCHASING

Chapter 5.16 REASSESSMENT OF DAMAGED OR DESTROYED PROPERTY

  • § 5.16.010. Assessor duties. § 5.16.020. Non-assessor initiated reassessments application—Eligibility.

  • § 5.16.030. Application—Filing.

  • § 5.12.010. Agent—Duties. § 5.12.020. Agent—Specific duties. § 5.12.025. Local business purchasing preference.

  • § 5.12.030. Emergency purchases. § 5.12.040. Emergency work related to public facilities.

  • § 5.12.050. Bidding—Not required—Procedure.

  • § 5.12.060. Requisitions—Authority to draw.

  • § 5.12.070. Unnecessary items of personal property—Report to purchasing agent.

  • § 5.12.080. Unnecessary items of personal property—Disposal.

  • § 5.12.090. Request for salvage material.

Chapter 5.20 REAL PROPERTY TRANSFER TAX

  • § 5.20.010. Title. § 5.20.020. Imposition. § 5.20.030. Responsible party designated.

  • § 5.20.040. Exemption—Instrument in writing to secure debt.

  • § 5.20.050. Exemptions—Political subdivisions designated.

  • § 5.20.060. Exemptions—Conveyances to effectuate plans of reorganization or adjustment.

  • § 5.20.070. Exemption—Application to beneficiaries and mortgagees.

  • § 5.20.080. Realties held by partnership. § 5.20.090. Exemptions—Allocation of assets between spouses.

  • § 5.20.100. Exemptions—Certain deeds with agreement for purchaser to reconvey.

  • § 5.20.110. Exemptions—Certain conveyances involving nonprofit corporations.

  • § 5.20.120. Claims of exemption. Credits.

  • Chapter 5.14

  • DELEGATED AUTHORITY FOR REAL PROPERTY TRANSACTIONS § 5.20.080. § 5.20.090.

  • § 5.14.010. Alternative leasing procedure. § 5.20.100.

  • § 5.14.020. Leases and licenses authorized.

  • § 5.14.030. Authority to execute leases § 5.20.110. and licenses.

  • § 5.14.040. Authority to acquire real property. § 5.20.120. § 5.20.130.

MERCED COUNTY CODE

§ 5.20.140. Administration—Allocation
of collected funds.
§ 5.20.150. Recordation of
documents—Payment of tax
required.
§ 5.20.160. Refunds.
§ 5.20.170. Investigation on unpaid
assessment.
§ 5.20.180. Violation—Penalty.
§ 5.20.190. Assessor's parcel number.
Chapter 5.24
SALES AND USE TAX
§ 5.24.010. Title.
§ 5.24.020. Purpose.
§ 5.24.030. Sales tax—Amount
designated.
§ 5.24.040. Sales tax—Consummation
of sale.
§ 5.24.050. Sales tax—Adoption and
application of Revenue and
Taxation Code.
§ 5.24.060. Sales tax—Exemptions.
§ 5.24.070. Excise tax—Designated.
§ 5.24.080. Excise tax—Adoption and
application of Revenue and
Taxation Code.
§ 5.24.090. Excise tax—Exemptions.
§ 5.24.100. Credit.
§ 5.24.110. Collection—Prevention,
enjoinment prohibited.
§ 5.24.120. Amendments to Revenue
and Taxation Code.
§ 5.24.130. Application of provision.
§ 5.24.140. Violation—Penalty.
Chapter 5.26
TRANSACTIONS AND USE TAX TO
FUND PUBLIC SAFETY SERVICES
§ 5.26.010. Title.
§ 5.26.020. Operative date.
§ 5.26.030. Purposes.
§ 5.26.040. Contract with state.
§ 5.26.050. Transactions tax rate.
§ 5.26.060. Place of sale.
§ 5.26.070. Use tax rate.
§ 5.26.080. Adoption of provisions of
state law.
§ 5.26.090. Limitations on adoption of
state law and collection of
use taxes.
§ 5.26.100. Permit not required.
§ 5.26.110. Exemptions and exclusions.
§ 5.26.120. Amendments.
§ 5.26.130. Enjoining collection
forbidden.
§ 5.26.140. Use of the taxes.
§ 5.26.150. Increase of appropriations
limit.
§ 5.26.160. Severability.
§ 5.26.170. Effective date.
§ 5.26.180. Non-supplantation element.
§ 5.26.190. Citizen oversight committee.
§ 5.26.200. Required audits.
§ 5.26.210. Penalties.
§ 5.26.220. Establishment of bonding
authority.
§ 5.26.230. Termination date.
Chapter 5.28
UNCLAIMED PROPERTY
§ 5.28.010. Disposition by auction.
§ 5.28.020. Unauctioned items.
Chapter 5.32
TRANSIENT OCCUPANCY TAX
§ 5.32.010. Adoption — Legislative
authority.
§ 5.32.020. Definitions.
§ 5.32.030. Exemptions.
§ 5.32.040. Amount — Payment by
transient.
§ 5.32.050. Refunds — Waiver.
§ 5.32.060. Collection.
§ 5.32.070. Registration of operators.
§ 5.32.080. Reporting and remitting.

REVENUE AND FINANCE

§ 5.32.090. Delinquency. § 5.38.050. Security for payment of
§ 5.32.100. Operator's failure to collect debts.
and report tax — Hearing. § 5.38.060. Terms of payment.
§ 5.32.110. Certificate of tax lien — § 5.38.070. Accountability.
Hearing. § 5.38.080. Account adjustment.
§ 5.32.120. Purchaser(s') and title § 5.38.090. Fraud.
company's withholding of
tax.		 § 5.38.100. Credit
reporting—Collections
§ 5.32.130. Purchaser(s') or title agency(s).
§
§		 5.32.140.
5.32.150.		 company's failure to collect
and report — Notice to
purchaser — Limited
liability.
Deficiency determinations.
Refunds.		 § 5.38.110.
§ 5.38.120.
§ 5.38.130.
§ 5.38.140.		 Confidentiality.
Legal support.
Titles used to effectuate
collections.
Fees.
§
§		 5.32.160.
5.32.170.		 Appeals.
Records.		 Chapter 5.40
DELEGATION OF INVESTMENT
§ 5.32.180. Tax deemed debt to county. AUTHORITY TO COUNTY
§ 5.32.190. Violations — Felony/ TREASURER
misdemeanor.
§ 5.32.200. Severability. § 5.40.010. Purpose.

Chapter 5.40 DELEGATION OF INVESTMENT AUTHORITY TO COUNTY TREASURER

Chapter 5.36 MERCED COUNTY CLERK'S/ RECORDER'S FEES

§ 5.36.010. Purpose. § 5.36.020. Fee for service.

Chapter 5.48 — CASTLE AIRPORT FEES

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Merced County Municipal Code

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