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Date Adopted:
Date Approved:
Effective Date:
City Attorney Approval: ______
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Resolution No.
BILL NO. ___________
ORDINANCE NO. ______
AN ORDINANCE OF THE CITY OF FRESNO, CALIFORNIA,
AMENDING SUBSECTION (a) OF SECTION 7 -504, AND
SUBSECTION (a) OF SECTION 7 -505 OF THE FRESNO
MUNICIPAL CODE, RELATING TO LOCAL SALES AND
USE TAXES.
THE COUNCIL OF THE CITY OF FRESNO DOES ORDAIN AS FOLLOWS:
SECTION 1. Subsection (a) of Section 7-504 of the Fresno Municipal Code is amended to read:
SECTION 7-504. SALES TAX.
(a) (1) Effective July 1, 2017 [2025], for the privilege of selling tangible personal property at retail a tax is hereby imposed on all retailers in the City at the rate of 0.9469 [0.9500] percent of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the City.
(2) For the purposes of this ordinance, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer of his agent to an out-ofstate designation or to a common carrier for delivery to an out-of-state designation. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made.
In the event a retailer has no permanent place of business in the
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state or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the Board of Equalization.
SECTION 2. Subsections (a) of Section 7-505 of the Fresno Municipal Code is amended to read:
SECTION 7-505. USE TAX.
(a) An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on or after the operative date of this article for storage, use or other consumption in the City at the rate of 0.9469 [0.9500] percent of the sales price of the property from and after July 1, 2017 [2025]. The sales price shall include delivery charges when such charges are subject to State sales or use tax, regardless of the place to which delivery is made.
SECTION 3. This ordinance shall become effective and in full force and effect upon its final passage.
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STATE OF CALIFORNIA )
COUNTY OF FRESNO ) ss.
CITY OF FRESNO )
I, TODD STERMER, City Clerk of the City of Fresno, certify that the foregoing resolution was adopted by the Council of the City of Fresno, at a regular meeting held on the day of 2025.
AYES :
NOES :
ABSENT :
ABSTAIN :
Mayor Approval: , 2025
Mayor Approval/No Return: , 2025
Mayor Veto: , 2025
Council Override Vote: , 2025
TODD STERMER, CMC
City Clerk
By:
Date
Deputy
APPROVED AS TO FORM:
ANDREW JANZ
City Attorney
By:
Jennifer M. Quintanilla Date
Senior Deputy City Attorney