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Chapter 11

Oakdale Municipal Code · 2026-07 edition · updated 2026-09-27 · Oakdale

FINANCE AND TAXATION

ARTICLE I § 11-12.10.
Residents oversight committee.
In General § 11-12.11.
Effective date.
§ 11-12.12.
Certification; publication.
§ 11-1. Special gas tax street
§ 11-2. improvement fund –
Established.
Same – Accumulation of funds.
ARTICLE III
Transient Occupancy Tax.
§ 11-3. Same – Expenditures. § 11-13. Definitions.
§ 11-4. Transfer of duties of City tax § 11-14. Tax levied: payment of tax by
collector. transient.
§ 11-5. Transfer of duties of City § 11-15. Exemptions from imposition of
Assessor. tax.
§ 11-6. Offices of City Assessor and tax § 11-16. Collection by operator:
collector abolished. advertisements that tax not to
be collected, etc., prohibited.
ARTICLE II § 11-17. Registration of hotel;
Transactions and use tax. registration certificate.
§ 11-18. Reporting and remitting of
§ 11-7.1. Title. collections.
§ 11-7.2. Operative date. § 11-19. Penalties and interest.
§ 11-7.3. Purpose. § 11-20. Failure to collect and report
§ 11-8. Contract with state. tax; determination of tax by tax
§ 11-9. Transactions tax rate. administrator.
§ 11-10. Place of sale. § 11-21. Appeals.
§ 11-11. Use tax rate. § 11-22. Records.
§ 11-12. Adoption of provisions of state § 11-23. Refunds.
law. § 11-24. Collection by court action.
§ 11-12.1. Limitations on adoption of state § 11-25. Refusal to register, furnish
law and collection of use taxes. return, etc., prohibited; false
§ 11-12.2. Permit not required. reports or claims.
§ 11-12.3. Exemptions and exclusions.
§ 11-12.4. Amendments. ARTICLE IV
§ 11-12.5. Enjoining collection forbidden. Documentary Stamp Tax.
§
§
§
§
11-12.6.
11-12.7.
11-12.8.
11-12.9.
Severability.
Use of tax proceeds.
Termination date.
Annual audit.
§ 11-26.
§ 11-27.
§ 11-28.
Imposed; amount.
Person liable for tax.
Exemptions – Instruments to
secure debts.

1. For state law as to financial power of cities generally, see Gov. C., § 37200 et seq; see also Gov. C., §§ 43000 to 43904 and 53600 to 53921. As to the director of finance, see §§ 2-15 to 2-18 of this code. As to fees and charges for use of airport, see §§ 3-39 to 3-44. As to licenses generally, see Ch. 16. As to purchases generally, see Ch. 25. As to garbage collection fees, see § 26-12. As to sewer charges and fees, see §§ 28-17 to 28-29. As to unclaimed property and money, see Ch. 33. As to water rate schedule, see § 35-5.

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City of Oakdale, CA

OAKDALE CITY CODE

§ 11-29. Same – United States, states, § 11-68. Notice and hearing.
political subdivisions, etc. § 11-69. Parking and Business
§ 11-30. Same – Instruments involving Improvement Area established.
bankruptcy, receiverships, etc. § 11-70. "Area" description.
§ 11-31. Same – Instruments § 11-71. Applicability of tax.
§
§
11-32.
11-33.
effectuating orders of Securities
and Exchange Commission.
Same – Partnership transfers.
Administration of article.
§ 11-72.
§ 11-73.
§ 11-74.
Additional levy of license tax.
Collection of additional tax.
Exemption: voluntary
contribution.
§ 11-34. Refunds. § 11-75. Proposed uses.
§ 11-35. Operative date. § 11-76. Advisory Board.
§ 11-36. through § 11-39 (Reserved) § 11-77. Validity.
§ 11-78. Adoption.
ARTICLE V
Financial Plan ARTICLE IX
§ 11-40. Findings of council. East F Street Corridor Specific Plan
Infrastructure Fee
§ 11-41. Composition; adoption.
§ 11-42. Minor changes. § 11-79. Fee and Impact Nexus.
§ 11-80. Fee Established.
ARTICLE VI § 11-81. Fee Adjustment.
City Treasurer Investments § 11-82. Administration Fee
§
§
§
§
§
§
11-43.
11-44.
11-45.
11-46.
11-47.
11-48.
Delegation of authority.
Purchase of securities.
Redemption of securities.
Cancellation of City bonds.
Monthly reports.
Deposit and withdrawal for
§ 11-83.
§ 11-84.
§ 11-85.
§ 11-86.
§ 11-87.
Component.
Time of Payment.
Creation of Fee Account.
Use of Fee Revenue.
Environmental Review.
Severability.
securities. ARTICLE X
§ 11-49. through § 11-59. (Reserved) Crane Crossing Specific Plan - Plan Area Fee
Program
ARTICLE VII
Cannabis Business Tax § 11-88. Purpose.
§ 11-60. Definitions. § 11-89. Establishment of Plan Area Fee
Program.
§ 11-61. Cannabis Business Tax. § 11-90. Applicability.
§ 11-62. through § 11-65. (Reserved) § 11-91. Creation of Fee Account.
§ 11-92. Use of Fee Revenue.
ARTICLE VIII
Parking and Business Improvement Area
§ 11-93.
§ 11-94.
Time of Payment.
Administration.
§ 11-66. Authority. § 11-95. Future Adjustments.
§ 11-67. Resolution of intention.

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City of Oakdale, CA § 11-1

FINANCE AND TAXATION

§ 11-6

ARTICLE I In General

§ 11-1. Special gas tax street improvement fund – Established.[2] [Ord. No. 181, § 1.]

To comply with the provisions of chapter 3 of division 3 of the Streets and Highways Code, with particular reference to Section 2113 thereof, there is created in the City Treasury a special fund to be known as the "special gas tax street improvement fund."

§ 11-2. Same – Accumulation of funds. [Ord. No. 181, § 2.]

All money received by the Cityfrom the state under the provisions of the Streets and Highways Code for the acquisition of real property or interests therein or for the construction, maintenance or improvement of streets or highways, other than state highways, shall be paid into the fund.

§ 11-3. Same – Expenditures. [Ord. No. 181, § 3.]

All money in the special gas tax street improvement fund shall be expended exclusively for the purposes authorized by and subject to all of the provisions of the Streets and Highways Code.

§ 11-4. Transfer of duties of City tax collector. [Ord. No. 309, §§ 1, 2.]

The duties of the City Tax Collector in regard to collecting ad valorem taxes on property within the City are transferred to the county tax collector.

All duties of the City Tax Collector other than the collection of ad valorem property taxes are transferred to and shall be performed by the City clerk.

§ 11-5. Transfer of duties of City Assessor. [Ord. No. 290, §§ 1, 2; Ord. No. 332, § 2.]

The duties of the City Assessor in regard to assessing and listing all taxable property within the City are transferred to the county assessor.

All duties of the City Assessor other than the assessing of City property are transferred to and shall be performed by the fiscal officer of the City.

§ 11-6. Offices of City Assessor and tax collector abolished. [Ord. No. 290, § 3; Ord. No. 309, § 3.]

The offices of City Assessor and City Tax Collector are abolished.

2. As to streets and sidewalks generally, see Ch. 30 of this Code.

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City of Oakdale, CA § 11-7.1

FINANCE AND TAXATION

§ 11-9

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▸Contents — Oakdale Municipal Code
Oakdale Municipal Code
  1. Chapter 1
  2. Chapter 2
  3. Chapter 3
  4. Article IV — Fees and Charges.
  5. Chapter 4
  6. Article I — In General
  7. Article II — Dogs
  8. Article III
  9. Article IV — Permissible Household Pets, Etc.
  10. Article V — Abatement of Vicious Dogs
  11. Chapter 6
  12. Chapter 7
  13. Article I — Administration — General
  14. Article XIII — System Development Charges
  15. Article I
  16. Article II
  17. Article III
  18. Article 300.21 — (a) is added to read as follows:
  19. Article IV
  20. Article V
  21. Article VI — California Energy Code [Ord. No. 1243-16; amended…
  22. Article VII
  23. Article VIII
  24. Article IX
  25. Article X
  26. Article XI
  27. Chapter 8 — Referenced Standards is amended as follows:
  28. Article XII — Small Residential Rooftop Solar Energy System Pe…
  29. Article XIII
  30. Article XIV — Electric Vehicle Charging Station Permitting Str…
  31. Chapter 8
  32. Chapter 9
  33. Chapter 10
  34. Chapter 11
  35. Article II — Transactions and use tax.[3 ]
  36. Article III — Transient Occupancy Tax.[5 ]
  37. Article IV — Documentary Stamp Tax.[6 ]
  38. Article V — Financial Plan
  39. Article VI — City Treasurer Investments
  40. Article VII — Cannabis Business Tax [Added 12-10-2018 by Ord. …
  41. Article VIII — Parking and Business Improvement Area [Adopted …
  42. Article X — Crane Crossing Specific Plan - Plan Area Fee Progr…
  43. Chapter 12
  44. Chapter 1 — ADMINISTRATION PERMITS
  45. Chapter 1 — ADMINISTRATION
  46. Chapter 5 — FIRE SERVICE FEATURES FIRE APPARATUS ROADS
  47. Chapter 5
  48. Chapter 5
  49. Chapter 5
  50. Chapter 6
  51. Chapter 6
  52. Chapter 11
  53. Chapter 24 — FLAMABLE FINISHES
  54. Chapter 35
  55. Chapter 41
  56. Chapter 50 — HAZARDOUS MATERIALS GENERAL PROVISIONS
  57. Chapter 55
  58. Chapter 56
  59. Chapter 57
  60. Chapter 61
  61. Chapter 13
  62. Chapter 14
  63. Article VI — Disposal of Pharmaceutical Controlled Substances
  64. Article I — Waitresses and Entertainers
  65. Article II — Smoking at Council Meetings
  66. Article III — Smoking Pollution Control
  67. Article V — Waste Containers.
  68. Article VI — Disposal of Pharmaceutical Controlled Substances
  69. Chapter 15
  70. Chapter 16
  71. Chapter 17
  72. Chapter 18
  73. Article II — Abandoned, Wrecked, etc., Vehicles
  74. Article III — Railroad Crossing Permits
  75. Article IV
  76. Article V — Paid Parking Zones and Parking Permits[1 ]
  77. Article VI — Privately Owned and Maintained Roads and Parking …
  78. Article VII — Police Towing Services
  79. Article VIII — Traffic Rules
  80. Article X — Turning Movements
  81. Article XI — One-Way Alleys
  82. Article XII — Right-of-Way
  83. Article XIII — Public Offenses
  84. Article XIV — General Penalty
  85. Chapter 18A
  86. Chapter 19
  87. Article I — Offenses – Miscellaneous
  88. Article II — Graffiti[3 ]
  89. Article III
  90. Article IV — Coasting Devices
  91. Article V — Administrative Citation Process
  92. Article VI — Administrative Remedies
  93. Article VII
  94. Article VIII — Oakdale Massage Establishment Regulations
  95. Article X
  96. Article XI
  97. Article XII
  98. Article XIII
  99. Article XIV — Squatter Camps
  100. Article XV
  101. Article XVI — Noise Control [Added 5-6-2019 by Ord. No. 1263]
  102. Chapter 20
  103. Article III — Parks
  104. Article IV — Special Events
  105. Article V — Senior Citizens Commission
  106. Article VI — Drug Free Zones
  107. Chapter 21
  108. Chapter 22
  109. Article II — Police Relief and Pension Fund
  110. Chapter 23
  111. Chapter 24
  112. Chapter 25 — PURCHASES
  113. Chapter 26
  114. Article II — Collection and Disposal
  115. Article IV — Defacing Public and Private Property
  116. Article V — Legislative Recycling Mandates
  117. Chapter 28
  118. Article I — General Provisions
  119. Article II — Fees and Charges
  120. Article III — Sewer Mains and Sewer Laterals
  121. Article IV — Industrial Users
  122. Article V — Industrial Users' Discharge Permits
  123. Article VI — Enforcement
  124. Chapter 29
  125. Chapter 30
  126. Article II
  127. Article III — Trenching
  128. Article IV — Numbering of Streets
  129. Article V — Maintenance Districts
  130. Chapter 31
  131. Article II — Definitions and Responsibilities
  132. Article IV — Tentative Subdivision Maps
  133. Article V — Final Subdivision Maps
  134. Article VII — Vesting Tentative Maps for Residential Subdivisi…
  135. Article VIII — Dedications. Reservations, and Development Fees
  136. Article XI — Reversions to Acreage
  137. Article XII
  138. Article XIII — Correction and Amendment of Maps.
  139. Article XIV — Enforcement.
  140. Chapter 31A
  141. Chapter 32
  142. Chapter 33
  143. Article II — Disposition of Surplus Property
  144. Article III — Purchase by City Employees of Unclaimed or Surpl…
  145. Chapter 34
  146. Chapter 35
  147. Article II — Mains, Laterals and Hydrants
  148. Article III — Fees and Charges
  149. Article VII — Backflow and Cross-Connection Control
  150. Chapter 36
  151. Part I — General Provisions.
  152. Part II — Specific Plan Preparation Process.
  153. Part I — General Provisions
  154. Chapter 37
  155. Article II
  156. Article III — Regulations for Cannabis Businesses
  157. Article IV — Appeals and Enforcement
  158. Chapter DL

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