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Article 1 — REMITTANCE, AND

San Leandro Municipal Code · 2026-09 edition · updated 2026-09-27 · San Leandro

General EXPENDITURE.

§ 2-17-110. CONSTITUTIONAL, Chapter 2-18

STATUTORY, AND EMERGENCY COMMUNICATION OTHER EXEMPTIONS. SYSTEM ACCESS TAX

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§ 2-17-115. COMMUNICATION

USERS' TAX. Article 1

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§ 2-17-120. BUNDLING TAXABLE General

ITEMS WITH NON- TAXABLE ITEMS. § 2-18-200. TITLE/PURPOSE. § 2-17-125. SUBSTANTIAL NEXUS/ § 2-18-201. DEFINITIONS. MINIMUM CONTACTS. § 2-18-205. FINDINGS. § 2-17-130. NONRESIDENTIAL USER § 2-18-210. IMPOSITION OF REBATE. EMERGENCY

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§ 2-17-135. DUTY TO COMMUNICATION

COLLECT—PROCEDURES. SYSTEM ACCESS TAX. § 2-17-140. COLLECTION § 2-18-215. EXEMPTIONS. PENALTIES—SERVICE § 2-18-220. ANNUAL REPORT. SUPPLIERS. § 2-18-230. COLLECTION OF TAX. § 2-17-145. ACTIONS TO COLLECT. § 2-18-235. EMERGENCY

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§ 2-17-150. DEFICIENCY COMMUNICATION

DETERMINATION AND SYSTEM ACCESS FUND. ASSESSMENT—TAX § 2-18-240. LIABILITY FOR TAX. APPLICATION ERRORS. § 2-18-245. REGISTRATION,

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§ 2-17-155. ADMINISTRATIVE REPORTING AND

REMEDY—NON-PAYING REMITTING. SERVICE USERS. § 2-18-250. INTEREST AND

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§ 2-17-160. ADDITIONAL POWERS PENALTIES.

AND DUTIES OF THE § 2-18-255. FAILURE TO COLLECT TAX ADMINISTRATOR. AND REPORT

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§ 2-17-175. APPEALS. DIRECTOR.

§ 2-17-180. NO INJUNCTION/WRIT § 2-18-260. REFUNDS. OF MANDATE. § 2-18-270. ADMINISTRATIVE

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§ 2-17-185. NOTICE OF CHANGES AGREEMENTS.

TO ORDINANCE.

§ 2-18-275. APPEALS OF DECISION § 2-19-165. CITIZENS OVERSIGHT
OF THE FINANCE COMMITTEE.
DIRECTOR. § 2-19-170. TERMINATION DATE.

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§ 2-18-280. CALIFORNIA PUBLIC

UTILITIES COMMISSION Chapter 2-20 JURISDICTION. COMMUNITY BENEFIT DISTRICTS

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§ 2-18-281. ADMINISTRATIVE

RULES AND § 2-20-010. PURPOSE. REGULATIONS. § 2-20-020. ALTERNATIVE

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§ 2-18-282. SEVERABILITY. PROCEDURES.

§ 2-18-283. HOLD HARMLESS. § 2-20-030. PETITION

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§ 2-18-284. EFFECTIVE DATE. REQUIREMENT.

§ 2-18-285. AMENDMENT OR § 2-20-040. ADVANCE AND REPEAL. REIMBURSEMENT OF

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§ 2-18-286. SEVERABILITY. FORMATION COSTS.

§ 2-18-287. RATIFICATION OF § 2-20-050. DURATION OF A PRIOR FEE. COMMUNITY BENEFIT DISTRICT. § 2-18-288. EXECUTION.

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§ 2-20-060. DISESTABLISHMENT OF

A COMMUNITY BENEFIT Chapter 2-19 DISTRICT. TRANSACTIONS AND USE TAX

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§ 2-19-100. TITLE. Chapter 2-21

CANNABIS BUSINESS TAX § 2-19-105. OPERATIVE DATE.

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§ 2-21-200. PURPOSE AND INTENT. STATE.

§ 2-21-300. DEFINITIONS. § 2-19-120. TRANSACTIONS TAX

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§ 2-21-400. TAX IMPOSED. RATE.

§ 2-21-450. DECLARATION § 2-19-125. PLACE OF SALE. STATEMENT REQUIRED. § 2-19-130. USE TAX RATE. § 2-21-500. PAYMENT—TIMING. § 2-19-135. ADOPTION OF

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§ 2-21-600. AUDIT OF PROVISIONS OF STATE

DECLARATION LAW. STATEMENT AND § 2-19-140. LIMITATIONS ON PAYMENT. ADOPTION OF STATE

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§ 2-21-700. NOTICE NOT REQUIRED LAW AND COLLECTION

BY CITY. OF USE TAXES. § 2-21-800. TAX DEEMED DEBT TO § 2-19-145. PERMIT NOT REQUIRED. CITY. § 2-19-150. EXEMPTIONS AND

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§ 2-21-900. DEFICIENCY EXCLUSIONS.

DETERMINATIONS. § 2-19-155. AMENDMENTS. § 2-21-1000. TAX § 2-19-160. ENJOINING ASSESSMENT—NONPAYMENT—FRAUD. COLLECTION FORBIDDEN.

§ 2-21-1100. TAX § 2-21-1300. REMEDIES FOR
ASSESSMENT—NOTICE CHAPTER
REQUIREMENTS. VIOLATION—TAXES

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§ 2-21-1200. TAX NOT WAIVED.

ASSESSMENT—HEARING. § 2-21-1400. AMENDMENTS OF CHAPTER.

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§ 2-21-1500. ADMINISTRATIVE

REGULATIONS.

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