Chapter 5.12 — SALES AND USE TAX

Sierra County Municipal Code · 2026-09 edition · updated 2026-10-02 · Sierra County

5.12.010 Statement of purpose.¶

5.12.020 Contract with state.¶

5.12.030 One and one-quarter percent sales tax.¶

5.12.040 Delivery of goods defined.¶

5.12.050 Provisions of Revenue and Taxation Code incorporated.¶

5.12.060 State and county regulations defined.¶

5.12.070 Seller’s permit.¶

5.12.080 State assessment greater than local assessment.¶

5.12.090 State assessment equal to local assessment.¶

5.12.100 One and one-quarter percent excise tax.¶

5.12.110 Provisions of Revenue and Taxation Code incorporated.¶

5.12.120 State and county regulations defined.¶

5.12.130 State assessment greater than local assessment.¶

5.12.140 State assessment equal to local assessment.¶

5.12.150 Credit for city tax.¶

5.12.160 Restriction of remedies.¶

5.12.170 Incorporation of amendments.¶

5.12.180 Termination.¶

5.12.190 Compliance with Government Code.¶

5.12.200 Duplicate taxation prohibited.¶

5.12.210 Operation date.¶

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Sierra County Municipal Code

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