Title 5

Pleasant Hill Municipal Code · 2026-07 edition · updated 2026-09-27 · Pleasant Hill

REVENUE AND FINANCE

		Chapter 5.05	§ 5.05.230.	Procedure for claiming
	BUSINESS LICENSES			exemption.
			§ 5.05.240.	Exempt activities and
		Article I		organizations.
		General Provisions	§ 5.05.250.	Compliance with permit
				requirements.
§	5.05.010.	Purpose.	§ 5.05.260.	Appeal procedure.
§	5.05.020.	Definitions.
				Article IV
		Article II		Enforcement By City
	Business License Requirements
			§ 5.05.270.	License tax and penalty as
§	5.05.030.	Business license required –		debt to city.
		Amount of tax.	§ 5.05.280.	Examination by city.
§	5.05.040.	Application.	§ 5.05.290.	Revocation or suspension.
§	5.05.050.	New businesses.	§ 5.05.300.	Enforcement remedies.
§	5.05.060.	Renewal.
§	5.05.070.	Display of license.		Article V
§	5.05.080.	Record keeping.		Administration
§	5.05.090.	License nontransferable.
§	5.05.100.	Change of business location.	§ 5.05.310.	Administration, inspection
§	5.05.110.	Business closure.		and enforcement.
§	5.05.120.	Duplicate license.	§ 5.05.320.	Disclosure of information.
§	5.05.130.	Licensing separate places and types of businesses.		Chapter 5.10
§	5.05.140.	Compliance with	PURCHASING AND CONTRACTS
§	5.05.150.	requirements. Annual adjustments.		Article I General
§	5.05.160.	Tax payment due date.
§	5.05.170.	Proration of tax.	§ 5.10.010.	Purpose.
§	5.05.180.	Delinquent dates.	§ 5.10.020.	Types of purchases and
§	5.05.190.	Penalty.		contracts.
			§ 5.10.030.	Definitions.
		Article III	§ 5.10.040.	Implementation.
	Adjustments – Exemptions – Taxpayer Relief		§ 5.10.050. § 5.10.055.	Contracting authority. Local preferences.
§ §	5.05.200. 5.05.210.	Reclassification procedure. Apportionment.	Article II Goods And General Services
§	5.05.220.	Refund of overpayment.
			§ 5.10.060.	Purchase of goods.

PLEASANT HILL CODE

§ 5.10.070.	General services contracts.	§ 5.25.030.	Definitions.
§ 5.10.080.	Procedures – Goods or	§ 5.25.040.	Contract with State Board
	general services up to		of Equalization.
	$50,000.	§ 5.25.050.	Sales tax imposed.
§ 5.10.090.	Procedures – Goods or	§ 5.25.060.	Use tax imposed.
§ 5.10.100.	general services for more than $50,000. Exceptions – Emergency,	§ 5.25.070. § 5.25.080.	Tax rate. Determination of place of sale.
	sole source, cooperative purchasing, negotiated purchases.	§ 5.25.090. § 5.25.100.	Adoption of state law. Legal process against collection prohibited.
	Article III	§ 5.25.110.	Seller's permit.
	Professional Services	§ 5.25.120.	Exclusions and exemptions.
§ 5.10.110.	Professional services		Chapter 5.27
	contracts.	TRANSACTIONS AND USE TAX
	Article IV	§ 5.27.010.	Title.
Environmental Preferences		§ 5.27.020.	Operative date.
		§ 5.27.030.	Purpose.
§ 5.10.150.	Purpose and limitation.	§ 5.27.040.	Contract with state.
§ 5.10.160.	Implementation.	§ 5.27.050.	Transactions tax rate.
§ 5.10.170.	Source reduction.	§ 5.27.060.	Place of sale.
§ 5.10.180.	Purchases, practices and use	§ 5.27.070.	Use tax rate.
	of products.	§ 5.27.080.	Adoption of provisions of
			state law.
	Chapter 5.15	§ 5.27.090.	Limitations on adoption of
DISPOSITION OF PROPERTY			state law and collection of
			use taxes.
§ 5.15.010.	Disposal of surplus	§ 5.27.100.	Permit not required.
	property.	§ 5.27.110.	Exemptions and exclusions.
§ 5.15.020.	Lost property.	§ 5.27.120.	Annual audit.
Chapter 5.20 TAX ASSESSMENT AND COLLECTION DUTIES		§ 5.27.130. § 5.27.140.	Amendments. Enjoining collection forbidden.
		§ 5.27.150.	Severability.
§ 5.20.010.	Transfer designated.	§ 5.27.160.	Oversight committee.
		§ 5.27.170.	Termination date.
	Chapter 5.25
UNIFORM LOCAL SALES AND USE			Chapter 5.30
	TAX	UNIFORM	TRANSIENT OCCUPANCY
			TAX
§ 5.25.010.	Title.
§ 5.25.020.	Purpose.	§ 5.30.010.	Short title.
		§ 5.30.020.	Definitions.

REVENUE AND FINANCE

§	5.30.030.	Tax imposed.		Chapter 5.45
§	5.30.040.	Exemptions.	UTILITY USERS TAX
§	5.30.050.	Transient occupancy
		registration certificate.	§ 5.45.010.	Definitions.
§	5.30.060.	Duty of operator.	§ 5.45.020.	Administration and
§	5.30.070.	Reporting and remitting.		enforcement.
§	5.30.080.	Noncompliance, assessment.	§ 5.45.030.	Telephone users tax.
§	5.30.090.	Collection by court action.	§ 5.45.035.	Exemptions.
§	5.30.100.	Delinquent payment –	§ 5.45.040.	Duty to collect.
		Penalties.	§ 5.45.050.	Refusal to collect and report
§	5.30.110.	Refunds.		tax.
§	5.30.120.	Appeals.	§ 5.45.060.	Delinquent taxes.
			§ 5.45.070.	Actions to collect.
		Chapter 5.35	§ 5.45.080.	Refunds.
	REAL PROPERTY TRANSFER TAX		§ 5.45.090.	Records.
			§ 5.45.100.	Appeal procedure.
§	5.35.010.	Short title and authority.	§ 5.45.110.	Constitutional exemptions.
§	5.35.020.	Administration.
§	5.35.030.	Tax imposed.		Chapter 5.50
§	5.35.040.	Exception.	GAS TAX	STREET IMPROVEMENT
§	5.35.050.	Exemption of public		FUND
		agencies.
§	5.35.060.	Partnership interest.	§ 5.50.010.	Created.
§	5.35.070.	Tax liability.	§ 5.50.020.	Accumulation of funds.
§	5.35.080.	Refunds.	§ 5.50.030.	Use of funds.
		Chapter 5.40 BEDROOM TAX	Chapter 5.55 TRAFFIC MITIGATION FEE
§	5.40.010.	Findings.	§ 5.55.010.	Intent and purpose.
§	5.40.020.	Definitions.	§ 5.55.020.	Findings.
§	5.40.030.	Applicability.	§ 5.55.030.	Definitions.
§ § §	5.40.040. 5.40.050. 5.40.060.	Tax imposed. When due – Delinquent tax. Exceptions.	§ 5.55.040. § 5.55.050.	Applicability – Time of payment. Establishing the fee – Fee amount – Annual
§	5.40.070.	Payment required.		adjustment.
§	5.40.080.	Fund created.	§ 5.55.060.	Exemptions.
§ §	5.40.090. 5.40.100.	Tax liability and enforcement. Refunds.	§ 5.55.070. § 5.55.080. § 5.55.090.	Use of funds. Refunds. Accounting.
			§ 5.55.100.	Appeals.
			§ 5.55.110.	Supplementary provisions.

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Pleasant Hill Municipal Code

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