Chapter 3.08
BUSINESS OPERATIONS TAX
Sections:
Article I. General Provisions
3.08.010   Business operations tax.
3.08.020   Definitions.
3.08.030   Exemptions.
3.08.040   Revenue measure only.
3.08.050   Effect on other ordinances.
Article II. Certificates and Records
3.08.060   Contents of certificate.
3.08.070   Validity of certificate.
3.08.080   Separate certificate required.
3.08.090   Transferability.
3.08.100   Posting and keeping certificate.
3.08.110   Records to be kept-Information confidential.
Article III. Application and Issuance
3.08.120   Application for first certificate.
3.08.130   Determination of type or class of business.
3.08.140   Statement for renewal of business tax certificate.
3.08.150   Notice not required.
3.08.160   Certificate withheld.
Article IV. Determination, Calculation and Payment of the Business Operations Tax
3.08.170   Gross receipts.
3.08.180   Professionals.
3.08.190   Contractors.
3.08.200   Housing and shelter.
3.08.205   Marijuana businesses.
3.08.210   Businesses without fixed place of business within city.
3.08.220   When and how payable.
3.08.230   Constitutional apportionment.
3.08.240   Penalties.
3.08.250   Refunds.
Article V. Enforcement
3.08.260   Enforcement.
3.08.270   Violation.
3.08.280   Rules and regulations-Apportionment.
3.08.290   Failure to file return and remit tax-Determination of tax due by administrator.
3.08.300   Deficiency determination-Recomputation of tax-Authority to make.
3.08.310   Notice of administrator determination.
3.08.320   Hearing-Director of finance determination.
3.08.330   Appeal.