Application and Issuance

Sacramento City Code tit. 3, ch. 3.08, art. III

in effect

Sacramento City Code § 3.08.120 Application for first certificate.

3.08.120 Application for first certificate. A person making application for the first certificate to be issued, or for a newly established business or for a new ownership of a previously established business, shall furnish to the administrator a sworn statement, on a form provided by the administrator, setting forth the following information: A. The exact nature or kind of business for which a certificate is requested; B. The place where such business is to be carried on, and if the business is not to be carried on at any permanent place of business, the places of residence of the owners of the business; C. The fictitious name or names under which the business will be operated, if any, and the name of the person to whom the certificate is issued; D. Such further information as the administrator may deem necessary to enable him or her to issue the certificate applied for, including, but not limited to, gross receipts information for the current and prior years. The administrator may also collect demographic information from each applicant. This data shall be provided on a voluntary basis. (Ord. 2010-020 § 3; prior code § 23.03.301)

Sacramento City Code § 3.08.130 Determination of type or class of business.

3.08.130 Determination of type or class of business. The determination of the type or class of business or businesses a taxpayer is engaged in or about to engage in shall be an administrative function of the administrator. In cases where a taxpayer believes he or she is placed in the wrong business or class of business or businesses, he or she may apply in writing to the administrator for a change in his or her classification, setting forth in full his or her reason for requesting such change. The administrator shall conduct an investigation and shall thereupon render his or her decision in writing as to the proper classification or classifications. If the taxpayer is aggrieved by the administrator's decision, he or she shall have the right of appeal to the director of finance. (Prior code § 23.03.302)

Sacramento City Code § 3.08.140 Statement for renewal of business tax certificate.

3.08.140 Statement for renewal of business tax certificate. Every person subject to a business tax shall, upon the time of renewal of the business tax certificate, file with the revenue division a sworn statement setting forth the then applicable factor or factors that constitute the measure of the tax, together with such other information as shall be required by the revenue division to enable it to administer the provisions of this article and shall pay at such time the amount of the tax computed thereon. (Prior code § 23.03.303)

Sacramento City Code § 3.08.150 Notice not required.

3.08.150 Notice not required. The administrator is not required to send a renewal, delinquency or other notice or bill to any person subject to the provisions of this chapter and failure to send such notice or bill shall not affect the validity of any tax or penalty due under the provisions of this chapter. (Prior code § 23.03.304)

Sacramento City Code § 3.08.160 Certificate withheld.

3.08.160 Certificate withheld. A. Pending Action. The administrator is prohibited from issuing a certificate to any person for conducting any business when there are pending before the director of finance charges referred by the administrator against the holder of any certificate at the same location until such charges have been disposed of by the director. B. Debt to City. No certificates for any ensuing, current or unexpired period shall knowingly be issued to any person who at the time of making application thereof is indebted to the city for any unpaid business operations tax. C. Checks Returned. If any person shall have upon two or more occasions made payment for his or her certificate with a check which was returned by the bank upon which it was drawn unpaid, the administrator may thereafter require that such person make payment of his or her business operations tax by cash payment or by money order or certified check. (Prior code § 23.03.305)

Source: City of Sacramento, Sacramento City Code (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/sacramentoca/latest/sacramento_ca/0-0-0-4799Fetched: 10/24/2026