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Title 4 — REVENUE AND FINANCE

Chapter 4.12 — CIGARETTE TAX

Oakland Municipal Code · 2026-09 edition · updated 2026-10-02 · Oakland

4.12.010 - Title.

4.12.020 - Definitions.

4.12.030 - Tax imposed.

4.12.040 - Registration.

4.12.050 - Records and statements required.

4.12.060 - Reporting and remitting.

4.12.070 - Penalties and interest.

4.12.080 - Failure to collect and report tax—Determination of tax by Tax Administrator.

4.12.090 - Appeal.

4.12.100 - Refund.

4.12.110 - Actions to collect.

4.12.120 - Violations—Infraction.

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