Chapter 3.12 — SALES AND USE TAX

Shasta County Municipal Code · 2026-09 edition · updated 2026-09-27 · Shasta County

3.12.010 - Purposes—Interpretation.¶

3.12.020 - Gross receipts tax—Imposed—Amount.¶

3.12.030 - Gross receipts tax—Point of sale defined.¶

3.12.040 - Gross receipts tax—State statutes adopted.¶

3.12.050 - Gross receipts tax—Exclusions.¶

3.12.060 - Excise tax—Imposed—Amount.¶

3.12.070 - Excise tax—State statutes adopted.¶

3.12.080 - Excise tax—Exemptions.¶

3.12.090 - Credit for city taxes paid.¶

3.12.100 - Limit on actions.¶

3.12.110 - Termination.¶

3.12.120 - Amendments —Operative date.¶

3.12.130 - Operation of alternating exemption provisions.¶

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Shasta County Municipal Code

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