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Chapter 3.04 — SALES AND USE TAX

Union City Municipal Code · 2026-07 edition · updated 2026-09-27 · Union City

  • § 3.04.010. Short title. § 3.04.020. Rate. § 3.04.030. Operative date. § 3.04.040. Purpose. § 3.04.050. Contract with State. § 3.04.060. Sales tax. § 3.04.070. Place of sale. § 3.04.080. Use tax. § 3.04.090. Adoption of provisions of State law.

  • § 3.04.100. Limitations on adoption of State law.

  • § 3.04.110. Permit not required.

  • § 3.04.120. Exclusions and exemptions. § 3.04.150. Amendments.

  • § 3.04.160. Enjoining collection forbidden.

  • § 3.08.110. Refund claim.

Chapter 3.12 SPECIAL GAS TAX STREET IMPROVEMENT FUND

  • § 3.12.010. Creation.

  • § 3.12.020. Moneys paid into fund. § 3.12.030. Expenditure of funds.

Chapter 3.16 CITY FUNDS DEPOSITORY

  • § 3.16.010. Authorization to deposit funds.

  • § 3.16.020. Warrants—Designation of drawing funds.

Chapter 3.18 TRANSIENT OCCUPANCY TAX

  • § 3.18.010. Definitions.

Chapter 3.08 DOCUMENTARY STAMP TAX

  • § 3.08.010. Short title—Adoption authority.

  • § 3.08.020. Imposition—Rate.

  • § 3.08.030. Tax inapplicable to instrument in writing.

  • § 3.08.040. Payment by whom.

  • § 3.08.050. Government exemptions.

  • § 3.08.060. Tax inapplicable to deed in lieu of foreclosure.

  • § 3.08.070. Tax inapplicable to certain conveyances.

  • § 3.08.080. Tax inapplicable to conveyances to make order of Securities and Exchange Commission effective.

  • § 3.08.090. Partnerships.

    • § 3.18.020. Tax imposed.

    • § 3.18.025.

    • § 3.18.025. Rate. § 3.18.030. Exemptions.

    • § 3.18.040. Operator's duties. § 3.18.050. Registration.

      • Reporting and remitting. Penalties and interest.

    • § 3.18.060.

    • § 3.18.070.

    • § 3.18.080. Failure to collect and report tax.

    • § 3.18.090. Appeal.

    • § 3.18.090.

    • § 3.18.100.

    • § 3.18.100. Records. § 3.18.110. Refunds.

    • § 3.18.120. Actions to collect.

    • § 3.18.130. Violations—Designated.

    • § 3.18.150. Remedies cumulative.

  • § 3.08.100. Administration.

UNION CITY CODE

Chapter 3.20 Chapter 3.24
PUBLIC SAFETY SERVICES EXCISE CANNABIS BUSINESS TAX
TAX
§ 3.24.010. Short title.
§ 3.20.010.
Definitions.		 § 3.24.020. General excise tax.
§ 3.20.020.
Tax imposed.		 § 3.24.030. Purpose.
§ 3.20.030.
Amount of tax.		 § 3.24.040. Definitions.
§ 3.20.040.
Use of tax proceeds.		 § 3.24.050. Tax imposed.
§ 3.20.050.
Determination of occupancy		 § 3.24.060. Reporting and remittance of
uses. tax.
§ 3.20.060.
Collection.		 § 3.24.070. Payments and
§ 3.20.070.
Exemptions.		 communications—Timely
§ 3.20.080.
Refunds—Improved parcels.		 remittance.
§ 3.20.090.
Refunds—Claim required.		 § 3.24.080. Payment—When taxes
§ 3.20.100.
Untimely or unpaid taxes.		 deemed delinquent.
§
§		 3.20.110.
3.20.120.
Appropriations limitation.

Administrative
interpretation.		 § 3.24.090.
§ 3.24.100.		 Notice not required by the
City.
Penalties and interest.
§ 3.24.110. Refunds and credits.
Chapter 3.22 § 3.24.120. Refunds and procedures.
TRANSACTIONS AND USE TAX § 3.24.130. Administration of the tax.
§ 3.24.140. Apportionment.
§ 3.22.010.
Title.		 § 3.24.150. Construction.
§ 3.22.020.
Operative date.		 § 3.24.160. Audit and examination of
§ 3.22.030.
Purpose.		 records and equipment.
§ 3.22.040.
Contract with State.		 § 3.24.170. Other licenses, permits,
§ 3.22.050.
Transactions tax rate.		 taxes, fees or charges.
§ 3.22.060.
Place of sale.		 § 3.24.180. Payment of tax does not
§ 3.22.070.
Use tax rate.		 authorize unlawful business.
§ 3.22.080.
Adoption of provisions of		 § 3.24.190. Deficiency determinations.
State law. § 3.24.200. Failure to
§ 3.22.090.
Limitations on adoption of
State law and collection of		 report—Nonpayment,
fraud.
use taxes. § 3.24.210. Tax assessment—Notice
§ 3.22.100.
Permit not required.		 requirements.
§
§		 3.22.110.
3.22.120.
Exemptions and exclusions.

Amendments.		 § 3.24.220. Tax assessment—Hearing,
application and
determination.
§ 3.22.130.
Enjoining collection
forbidden.		 § 3.24.230. Appeal procedure.
§ 3.22.140.
Citizens oversight committee
and independent audit.		 § 3.24.240. Conviction for
violation—Taxes not
waived.
§ 3.22.150.
Termination date.		 § 3.24.250. Violation deemed
misdemeanor.
§ 3.24.260. Actions to collect.

REVENUE AND FINANCE

§ 3.24.270. Remedies cumulative. § 3.28.130. Actions to collect.
§ 3.24.280. Annual audit. § 3.28.140. Deficiency determination
§ 3.24.290. Amendment or repeal. and assessment—Tax
application errors.
Chapter 3.28 § 3.28.150. Administrative
UTILITY USERS TAX remedy—Non-paying
service users.
§ 3.28.010. Title. § 3.28.160. Additional powers and
§
§		 3.28.020.
3.28.030.		 Definitions.
Statutory, constitutional and
other exemptions.		 § 3.28.170. duties of the Tax
Administrator.
Records.
§ 3.28.040. Telecommunications users § 3.28.180. Refunds.
tax. § 3.28.190. Appeals.
§ 3.28.050. Video users tax. § 3.28.200. No injunction/writ of
§ 3.28.060. Electricity users tax. mandate.
§
§		 3.28.070.
3.28.080.		 Gas users tax.
Collection of tax from
service users receiving direct
purchase of gas or		 § 3.28.210.
§ 3.28.220.		 Notice of changes to
provisions.
Effect of State and Federal
reference—Authorization.
electricity. § 3.28.230. Citizens Oversight
§ 3.28.090. Bundling taxable items with
non-taxable items.		 Committee and independent
audit.
§ 3.28.100. Substantial nexus/minimum § 3.28.240. Remedies cumulative.
contacts. § 3.28.250. Termination of utility users
§ 3.28.110. Duty to collect—Procedures. tax.
§ 3.28.120. Collection
penalties—Service suppliers.

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Union City Municipal Code

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