CHAPTER 5.02
BUSINESS LICENSE TAX - GENERALLY
Sections
   5.02.010   Purpose.
   5.02.020   Definitions.
   5.02.030   Required.
   5.02.040   Application.
   5.02.050   Issuance - Form.
   5.02.060   Issuance - Appeals.
   5.02.070   Business conducted at separate locations - Separate businesses conducted at same location.
   5.02.080   Duplicates.
   5.02.090   Renewal.
   5.02.100   Nontransferable - Exceptions.
   5.02.110   Posting.
   5.02.120   Carrying.
   5.02.130   Tax – Measured by equipment or gross receipts.
   5.02.140   Identification symbol - Affixing.
   5.02.150   Identification symbol - Transfer.
   5.02.160   Tax - Determination by Collector - Insufficient action of licensee.
   5.02.170   Tax - Determination by Collector - Hearing - Notice.
   5.02.180   Right to collect tax specified.
   5.02.190   Statements and record - Inspection and verification.
   5.02.200   Applicant - Information confidential.
   5.02.210   Evidence of doing business.
   5.02.220   Taxes - Imposed.
   5.02.230   Taxes - Effect on interstate commerce.
   5.02.240   Taxes - Measurement of gross receipts.
   5.02.250   Taxes - Exemptions – Business exempt by federal and state laws.
   5.02.260   Taxes - Exemptions - Charitable, religious organizations.
   5.02.270   Taxes - Exemptions - Minimum gross receipts.
   5.02.280   Taxes - Exemptions - Public utilities.
   5.02.290   Taxes - Exemptions - Farmers and ranchers.
   5.02.300   Taxes - Dates due.
   5.02.310   Taxes - Gross receipts.
   5.02.320   Taxes - Flat rate.
   5.02.325   Taxes - Gross receipts or flat rate - Swap meets and certified farmers’ market.
   5.02.327   Swap meet operators - Reporting requirements.
   5.02.330   Taxes - Delinquencies - Penalties.
   5.02.340   Taxes - Delinquencies - Agreements for installment payments.
   5.02.350   Taxes - Overpayment - Refunds.
   5.02.360   Taxes - Penalties as debt to city.
   5.02.370   Effect on other laws.
   5.02.380   Effect on past actions and unexpired licenses.
   5.02.390   Reclassification – Applications.
   5.02.400   Reclassification – Notice.
   5.02.410   Reclassification – Hearing – Notice.
   5.02.420   Collector – Enforcement authority.
   5.02.430   Enforcement.
   5.02.440   Violations.
   5.02.450   Remedies cumulative.