(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.