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Chapter 3.26 — PROPERTY DEVELOPMENT EXCISE TAX

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

3.26.010 - Title.

3.26.020 - Purpose.

3.26.030 - Definitions.

3.26.040 - Tax imposed.

3.26.050 - Rates of tax.

3.26.051 - Established.

3.26.060 - Persons liable for tax.

3.26.070 - Construction without paying tax.

3.26.080 - Due date.

3.26.090 - Delinquency, penalty and interest.

3.26.100 - Exceptions.

3.26.110 - Exclusions.

3.26.120 - Refunds.

3.26.130 - Disposition of proceeds.

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