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Earlier editions: 2026-09

Sacramento Municipal Code Title 3 Revenue and Finance

Sacramento Municipal Code · 2026-10 edition · updated 2026-10-04 · Sacramento

Cite as: Sacramento Municipal Code Title 3 · Text as of 2026-10-04

Chapters:

  • 3.04 Fiscal Provisions Generally

  • 3.08 Business Operations Tax

  • 3.12 Real Property Transfer Tax

  • 3.16 Additional Real Property Transfer Tax

  • 3.20 General Tax on City Utilities

  • 3.24 Sales and Use Tax

  • 3.27 Transactions and Use Tax

  • 3.28 Uniform Transient Occupancy Tax

  • 3.32 Utility User Tax

  • 3.36 Building Excise Tax

  • 3.40 Tax on Construction of Mobilehome Lots and Residential Dwelling Units

  • 3.44 Mailed Ballot Procedures for Property Assessments and Fees

  • 3.48 Ann Land and Bertha Henschel Memorial Funds

  • 3.52 E.B. Crocker Art Gallery and William Land Park Fund

  • 3.54 Non-Discrimination in Employee Benefits by City Contractors

  • 3.56 Procurement

  • 3.58 Living Wage

  • 3.60 Additional Procurement Requirements for Public Projects

  • 3.62 Procedures for Considering Criminal Conviction Information in the Employment Application Process

  • 3.64 Participation of Local Business Enterprises

  • 3.68 Leases of City-Owned Real Property

  • 3.72 Concession Contracts

  • 3.74 Franchises

  • 3.76 Revocable Permits

  • 3.80 Disposition of Surplus Personal Property

  • 3.82 Disposition of Weapons, Badges and Canines

  • 3.84 Lost and Unclaimed Property

  • 3.88 Sale of City-Owned Real Property

  • 3.92 Special Assessment Proceedings for Public Improvements

  • 3.96 Old Sacramento Business Improvement Area

  • 3.100 Franklin Boulevard Business Improvement Area

  • 3.104 Downtown Plaza Business Improvement Area

  • 3.106 Sutter Business Improvement Area

  • 3.108 Del Paso Boulevard Business Improvement Area

  • 3.112 Stockton Boulevard Business Improvement Area

  • 3.116 Nonprofit Public Benefit Corporation Facilities Financing Law

  • 3.120 Financing of Public Facilities in Urban Areas

  • 3.124 Maintenance Assessment Districts and Community Facilities Districts for Maintenance Services

  • 3.128 Maintenance Benefit Areas

  • 3.132 Assessment District for Additional Police Services

  • 3.136 Assessment District for Additional Library Services

  • 3.140 Assessment District for Franklin Villa Neighborhood Revitalization and Related Services

  • 3.144 Storm Drainage Fees and Sanitary Sewer Fees for Bell Avenue Benefit Area

  • 3.148 Parcel Tax for Library Services

  • 3.152 Enterprise Revenue Bond Law

  • 3.154 TOT Revenue Bond Law

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