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ARTICLE 1
BUSINESS TAXES
 
(Art. 1, Ch. II, Added by Ord. No. 115,044, Eff. 1/1/60; Title Amended by Ord. No. 178,101, Eff. 1/9/07.)
 
 
Section
21.00   Definitions.
21.01   Unlawful Business Not Authorized.
21.02   Constitutional Exemptions.
21.03   Imposition of Tax.
21.03.1   Automatic Tax Rate Reduction
21.04   Due Dates.
21.05   Delinquent Dates – Interest – Penalties.
21.06   Separate Registration Certificate Required for Each Location and Each Business Tax Classification.
21.06.1   Single Primary Tax Classification Election.
21.07   Refunds of Overpayments.
21.08   Business Tax Registration Certificate – Form.
21.09   Business Tax Registration Certificates – Posting and Keeping.
21.10   Business Tax Registration Certificates – Charge for Duplication.
21.11   Business Tax Registration Certificate – Transfer.
21.12   Business Tax Registration Certificates – Suspension.
21.13   Newly Established Businesses – Computation of Business Tax.
21.14   Written Statements – When Required –  Computation of the Tax.
21.15   Director of Finance – Duty to Enforce –  Powers –  Rules and Regulations.
21.16   Assessment – Administrative Remedy.
21.16.1   Voluntary Disclosure.
21.17   Confidential Character of Information Obtained  – Disclosure Unlawful.
21.18   Delinquent Taxes – Installment Payment.
21.19   Delinquent Taxes – Suit for Recovery.
21.20   Delinquent Taxes – Debt Not Discharged by Penal Conviction.
21.21   Delinquent Taxes – Uncollectible.
21.22   Religious, Charity, Etc.; Procedure for Issuance of Tax Exempt Registration Certificates.
21.23   Effect of Repeals and Amendments.
21.25   Relief for Earthquake Interruption.
21.26   Empowerment Zone - City Business Tax Reductions, Limitations, and Exemptions.
21.27   Entertainment and Multimedia Business Tax Limitations.
21.29   Small Business Exemption.
21.30   New Business Exemption.
21.31   Settlement Bureau.
21.32   Rewards for Information.
21.33   [Tax Rates.]
21.41   Gross Receipts Fund Class 1.
21.43   Gross Receipts Fund Class 2.
21.46   Gross Receipts Fund Class 6.
21.47   Gross Receipts Fund Class 7.
21.48   Gross Receipts Fund Class 8.
21.49   Gross Receipts Fund Class 9.
21.50   Taxation of Medical Marijuana Collectives.
21.51   Taxation of Cannabis.
21.52   Taxation of Medical Cannabis.
21.53   Amusement Park.
21.55   Auctioneer.
21.62   Billiards, Etc.
21.63   Amusement Machines.
21.64   Coin-operated Phonographs and Music Machines.
21.65.1   Coin-operated Scales and Service Machines.
21.70   Bowling Alley, Skee-ball Shuffleboard, Etc.
21.74   Circuses.
21.75   Side Shows, Carnivals, Concessions.
21.83   Dance Hall.
21.85   Public Dance.
21.94   Rides.
21.108   Money Lenders.
21.109   Motion Picture, Television and Radio Producers.
21.142   Stevedores.
21.167.1   Sales of Firearms and Ammunition.
21.168.1   Out of State Sales.
21.168.2   Sale for Convenience.
21.168.3   Certain Solicitors Deemed Employees.
21.168.4   Exemption – Temporary Exhibitors at Tradeshows.
21.168.5   Certified Producers Deemed Employees.
21.169   Christmas Trees.
21.170   Christmas Tree Lot Clean-up Deposits.
21.171   Retailers of New Passenger Motor Vehicles.
21.187   Common Carrier Bus.
21.188   Contractors.
21.190.1   Exemption.
21.193   Sale of Real Property.
21.194   Transporting Persons for Hire.
21.195   Trucking – Hauling
21.196   Miscellaneous Trucking.
21.199   Sales Tax.