§ 5.28.2140 — Possessory interest taxation
Sacramento City Code (current through Supplement No. 4, July 2026, and Ord. 2026-0022) · Sacramento City Code § 5.28.2140
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5.28.2140 Possessory interest taxation.
The city declares that as a result of this chapter and any license issued pursuant hereto, a possessory interest subject to property taxation may be created and any such property interest may be subject to property taxation if it is created. The licensee, as the party in whom the possessory interest will be vested, may be subject to the payment of property taxes levied upon such an interest. (Prior code § 20.11.1030)