3.24 — PROPERTY DEVELOPMENT EXCISE TAX

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

§ 3.24.010. Definitions.¶

§ 3.24.020. Tax imposed.¶

§ 3.24.030. Rates of tax.¶

§ 3.24.040. Persons liable for tax—Collection.¶

§ 3.24.050. Constructing without paying tax.¶

§ 3.24.060. Occupying without paying tax.¶

§ 3.24.070. Tax due date.¶

§ 3.24.080. Delinquency penalty—Interest.¶

§ 3.24.090. Exceptions.¶

§ 3.24.100. Exclusions.¶

§ 3.24.110. Refunds.¶

§ 3.24.120. Disposition of proceeds.¶

§ 3.24.130. When tax effective.¶

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Napa Municipal Code

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