Chapter 11
Oakdale Municipal Code · 2026-07 edition · updated 2026-09-27 · Oakdale
FINANCE AND TAXATION
| ARTICLE I | § 11-12.10. | Residents oversight committee. |
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|---|---|---|---|---|
| In General | § 11-12.11. | Effective date. |
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| § 11-12.12. | Certification; publication. |
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| § | 11-1. | Special gas tax street | ||
| § | 11-2. | improvement fund – Established. Same – Accumulation of funds. |
ARTICLE III Transient Occupancy Tax. |
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| § | 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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- Chapter 1
- Chapter 2
- Chapter 3
- Article IV — Fees and Charges.
- Chapter 4
- Article I — In General
- Article II — Dogs
- Article III
- Article IV — Permissible Household Pets, Etc.
- Article V — Abatement of Vicious Dogs
- Chapter 6
- Chapter 7
- Article I — Administration — General
- Article XIII — System Development Charges
- Article I
- Article II
- Article III
- Article 300.21 — (a) is added to read as follows:
- Article IV
- Article V
- Article VI — California Energy Code [Ord. No. 1243-16; amended…
- Article VII
- Article VIII
- Article IX
- Article X
- Article XI
- Chapter 8 — Referenced Standards is amended as follows:
- Article XII — Small Residential Rooftop Solar Energy System Pe…
- Article XIII
- Article XIV — Electric Vehicle Charging Station Permitting Str…
- Chapter 8
- Chapter 9
- Chapter 10
- Chapter 11
- Article II — Transactions and use tax.[3 ]
- Article III — Transient Occupancy Tax.[5 ]
- Article IV — Documentary Stamp Tax.[6 ]
- Article V — Financial Plan
- Article VI — City Treasurer Investments
- Article VII — Cannabis Business Tax [Added 12-10-2018 by Ord. …
- Article VIII — Parking and Business Improvement Area [Adopted …
- Article X — Crane Crossing Specific Plan - Plan Area Fee Progr…
- Chapter 12
- Chapter 1 — ADMINISTRATION PERMITS
- Chapter 1 — ADMINISTRATION
- Chapter 5 — FIRE SERVICE FEATURES FIRE APPARATUS ROADS
- Chapter 5
- Chapter 5
- Chapter 5
- Chapter 6
- Chapter 6
- Chapter 11
- Chapter 24 — FLAMABLE FINISHES
- Chapter 35
- Chapter 41
- Chapter 50 — HAZARDOUS MATERIALS GENERAL PROVISIONS
- Chapter 55
- Chapter 56
- Chapter 57
- Chapter 61
- Chapter 13
- Chapter 14
- Article VI — Disposal of Pharmaceutical Controlled Substances
- Article I — Waitresses and Entertainers
- Article II — Smoking at Council Meetings
- Article III — Smoking Pollution Control
- Article V — Waste Containers.
- Article VI — Disposal of Pharmaceutical Controlled Substances
- Chapter 15
- Chapter 16
- Chapter 17
- Chapter 18
- Article II — Abandoned, Wrecked, etc., Vehicles
- Article III — Railroad Crossing Permits
- Article IV
- Article V — Paid Parking Zones and Parking Permits[1 ]
- Article VI — Privately Owned and Maintained Roads and Parking …
- Article VII — Police Towing Services
- Article VIII — Traffic Rules
- Article X — Turning Movements
- Article XI — One-Way Alleys
- Article XII — Right-of-Way
- Article XIII — Public Offenses
- Article XIV — General Penalty
- Chapter 18A
- Chapter 19
- Article I — Offenses – Miscellaneous
- Article II — Graffiti[3 ]
- Article III
- Article IV — Coasting Devices
- Article V — Administrative Citation Process
- Article VI — Administrative Remedies
- Article VII
- Article VIII — Oakdale Massage Establishment Regulations
- Article X
- Article XI
- Article XII
- Article XIII
- Article XIV — Squatter Camps
- Article XV
- Article XVI — Noise Control [Added 5-6-2019 by Ord. No. 1263]
- Chapter 20
- Article III — Parks
- Article IV — Special Events
- Article V — Senior Citizens Commission
- Article VI — Drug Free Zones
- Chapter 21
- Chapter 22
- Article II — Police Relief and Pension Fund
- Chapter 23
- Chapter 24
- Chapter 25 — PURCHASES
- Chapter 26
- Article II — Collection and Disposal
- Article IV — Defacing Public and Private Property
- Article V — Legislative Recycling Mandates
- Chapter 28
- Article I — General Provisions
- Article II — Fees and Charges
- Article III — Sewer Mains and Sewer Laterals
- Article IV — Industrial Users
- Article V — Industrial Users' Discharge Permits
- Article VI — Enforcement
- Chapter 29
- Chapter 30
- Article II
- Article III — Trenching
- Article IV — Numbering of Streets
- Article V — Maintenance Districts
- Chapter 31
- Article II — Definitions and Responsibilities
- Article IV — Tentative Subdivision Maps
- Article V — Final Subdivision Maps
- Article VII — Vesting Tentative Maps for Residential Subdivisi…
- Article VIII — Dedications. Reservations, and Development Fees
- Article XI — Reversions to Acreage
- Article XII
- Article XIII — Correction and Amendment of Maps.
- Article XIV — Enforcement.
- Chapter 31A
- Chapter 32
- Chapter 33
- Article II — Disposition of Surplus Property
- Article III — Purchase by City Employees of Unclaimed or Surpl…
- Chapter 34
- Chapter 35
- Article II — Mains, Laterals and Hydrants
- Article III — Fees and Charges
- Article VII — Backflow and Cross-Connection Control
- Chapter 36
- Part I — General Provisions.
- Part II — Specific Plan Preparation Process.
- Part I — General Provisions
- Chapter 37
- Article II
- Article III — Regulations for Cannabis Businesses
- Article IV — Appeals and Enforcement
- Chapter DL