Chapter 5.04 BUSINESS AND OCCUPATION LICENSE TAX*
This chapter is included in your selections.
Sections:
- 5.04.010 Revenue power.
- 5.04.020 Definitions.
- 5.04.021 Competitive telephone service.
- 5.04.030 Enumeration of persons subject to tax--Rates of tax.
- 5.04.031 Deductions--Manufactured goods sold outside city.
- 5.04.032 Deductions--Sale of goods manufactured outside city.
- 5.04.050 Taxing business carried on partially outside the city.
- 5.04.060 Sales by consignee, bailee, factor or auctioneer.
- 5.04.065 Presumptions.
- 5.04.075 Exemptions – Review by director.
- 5.04.080 Deductions allowed in computing license fees.
- 5.04.090 Business license required.
- 5.04.095 Business license fee surcharge – Calculation.
- 5.04.096 Indoor Space License Fee Surcharge - Calculation.
(Repealed by Ord. M-4239) - 5.04.100 Periodic payment or report.
- 5.04.110 Application and payment of license fees.
- 5.04.115 Delinquent Penalty.
- 5.04.120 Record keeping.
- 5.04.130 License fees paid before final warrant issuance.
- 5.04.140 Extensions of filing time - Penalties - Waiver.
- 5.04.150 Sale or transfer of business.
- 5.04.155 Return confidential--Penalty for violation.
- 5.04.160 Over or under payment of tax.
- 5.04.170 Failure to make return.
- 5.04.180 Director Review - Administrative Appeals.
- 5.04.190 Adoption of rules.
- 5.04.200 Mailing of notices.
- 5.04.210 False returns.
- 5.04.220 License fee additional.
- 5.04.230 Tax constitutes debt.
- 5.04.240 License revocation.
- 5.04.250 Penalties for violations.
*For taxation or telephone businesses for hire, see Chapter 5.68.