Chapter 3.100 — COMMUNICATIONS USERS' TAX
Stockton Municipal Code · 2026-09 edition · updated 2026-09-27 · Stockton
§ 3.100.010. Short title.¶
§ 3.100.020. Definitions.¶
§ 3.100.030. Constitutional, statutory and other exemptions.¶
§ 3.100.040. Communication users' tax.¶
§ 3.100.050. Bundling taxable items with non-taxable items.¶
§ 3.100.060. Substantial nexus/minimum contacts.¶
§ 3.100.070. Duty to collect—Procedures.¶
§ 3.100.080. Collection penalties—Service suppliers.¶
§ 3.100.090. Actions to collect.¶
§ 3.100.100. Deficiency determination and assessment—Tax application errors.¶
3.100.150 of this chapter is a prerequisite to a suit thereon.¶
§ 3.100.110. Administrative remedy—Non-paying service users.¶
§ 3.100.120. Additional powers and duties of the Tax Administrator.¶
§ 3.100.130. Records.¶
§ 3.100.140. Refunds.¶
§ 3.100.150. Appeals.¶
§ 3.100.160. No injunction/writ of mandate.¶
§ 3.100.170. Notice of changes to this part.¶
Section 799.¶
§ 3.100.180. Effect of State and Federal reference/authorization.¶
§ 3.100.190. Independent audit of tax collection, exemption, remittance and expenditure.¶
§ 3.100.200. Interaction with prior tax.¶
3.24.070 (unless repealed) shall automatically continue to apply with respect to any…¶
3.24.070 on that service, so long as the tax is paid with respect to a service provided no¶
§ 5.04.030. Singular and plural.¶
§ 5.04.140. Refunds.¶
§ 5.04.230. Rules and regulations.¶
§ 5.04.270. Sticker for substitute vehicles.¶
§ 5.08.150. Advertising, handbills, etc.¶
§ 5.08.310. Fortunetelling.¶
§ 5.12.040. Revocation of exemption.¶
§ 5.16.010. Licenses or permits required.¶
§ 5.20.100. Enforcement.¶
§ 5.24.210. Certain wholesale and retail sales—Exempt.¶
§ 5.24.220. Regularly conducted auctions by same operator—Exemption.¶
§ 5.28.040. Exemption from the permit requirement.¶
§ 5.28.210. Intoxicated persons.¶
§ 5.28.250. Suspension and revocation.¶
§ 5.28.270. Cumulative remedies, procedures and penalties.¶
§ 5.28.400. Transfer of license.¶
§ 5.28.510. Business license.¶
§ 5.32.330. Violation of State laws not contemplated.¶
§ 5.36.060. Posting of fee schedules.¶
§ 5.36.120. Exceptions.¶
§ 5.40.170. Appeals.¶
§ 5.44.030. Guest register to be open for inspection.¶
§ 5.48.190. Procedure—Time limitations.¶
§ 5.48.490. List of services.¶
§ 5.52.120. Violation.¶
§ 5.56.100. Grounds for denial of the permit.¶
§ 5.56.400. Time limit for obtaining permit.¶
§ 5.60.210. Additional penalties.¶
§ 5.60.410. Return of work permit.¶
§ 5.64.150. Other licenses and permits.¶
§ 5.68.120. Penalty.¶
§ 5.70.010. Findings and purpose.¶
§ 5.70.050. Construction.¶
§ 5.72.160. Penalty.¶
§ 5.76.230. Occupancy of camp cars (trailers) or motor vehicles parked in streets,…¶
§ 5.80.100. List of room charges.¶
§ 5.80.470. Other licenses, permits required.¶
§ 5.84.020. Penalties.¶
§ 5.84.110. Surrender of certificate.¶
§ 5.84.190. Acceptance of personal property—Prohibited.¶
§ 5.84.250. Taxicab to display placard.¶
§ 5.84.320. Age of vehicle.¶
§ 5.84.420. Response times—Exceptions.¶
§ 5.84.460. Permit license fee.¶
§ 5.84.470. Parking other vehicles in taxicab stands.¶
§ 5.84.480. Public liability insurance.¶
§ 5.88.120. Taxicab drivers—List of taxicab companies.¶
§ 5.90.320. Strict liability offenses.¶
§ 5.90.340. General pedicab operation.¶
§ 5.92.230. Stops only as designated.¶
§ 5.96.040. Ambulance station location.¶
§ 5.96.060. Definitions.¶
§ 5.96.190. Renewal of permit.¶
§ 5.96.200. Fees.¶
§ 5.96.260. Exemption.¶
§ 5.96.280. Inspection.¶
§ 5.96.350. Decision.¶
§ 5.96.370. Preparation of zone lists.¶
§ 5.96.470. Rates.¶
§ 5.98.020. Workforce diversity incentive program.¶
§ 5.99.040. Effective date of this chapter.¶
§ 5.100.080. Limitation on types and number of operators permits.¶
§ 5.100.320. Amendment by City Council permitted.¶
§ 5.102.010. Adoption of Tenant Protection Act.¶
§ 5.104.180. Prohibition on sale of flavored tobacco products – Exception.¶
§ 5.104.211. Administrative guidelines.¶
§ 5.106.090. Administration and enforcement.¶
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