ARTICLE 12-A-1:
GROSS RECEIPTS TAX ORDINANCE

Sec. 950.	Findings and Purpose.
Sec. 951.	Short Title.
Sec. 952.	Definitions.
Sec. 952.1.	Advance Payment.
Sec. 952.2.	Cash Discount.
Sec. 952.3.	Gross Receipts.
Sec. 952.4.	NAICS Code.
Sec. 952.5.	Related Entity.
Sec. 952.6.	Sale and Sell.
Sec. 953.	Imposition of Gross Receipts Tax.
Sec. 953.1.	Gross Receipts Tax Applicable to Retail Trade; Wholesale Trade; and Certain Services.
Sec. 953.2.	Gross Receipts Tax Applicable to Manufacturing; Transportation and Warehousing; Information; Biotechnology; Clean Technology; and Food Services.
Sec. 953.3.	Gross Receipts Tax Applicable to Accommodations; Utilities; and Arts, Entertainment and Recreation.
Sec. 953.4.	Gross Receipts Tax Applicable to Private Education and Health Services; Administrative and Support Services; and Miscellaneous Business Activities.
Sec. 953.5.	Gross Receipts Tax Applicable to Construction.
Sec. 953.6.	Gross Receipts Tax Applicable to Financial Services; Insurance; and Professional, Scientific and Technical Services.
Sec. 953.7.	Gross Receipts Tax Applicable to Real Estate and Rental and Leasing Services.
Sec. 953.8.	Tax on Administrative Office Business Activities.
Sec. 953.9.	Persons or Combined Groups Engaged in Multiple Business Activities.
Sec. 953.10.	Controller to Publish and Certify Taxable Gross Receipts Amounts.
Sec. 954.	Exemptions and Exclusions.
Sec. 954.1.	Small Business Exemption.
Sec. 955.	Persons Deriving No Gross Receipts from Business Activities Outside the City.
Sec. 956.	Allocation and Apportionment for All Persons Deriving Gross Receipts from Business Activities Both Within and Outside the City.
Sec. 956.1.	Allocation of Receipts from Real, Personal, Tangible and Intangible Property.
Sec. 956.2.	Apportionment of Receipts Based on Payroll.
Sec. 956.3.	Combined Returns.
Sec. 957.	Tax Collector Authorized to Determine Gross Receipts.
Sec. 958.	Administration of the Gross Receipts Tax Ordinance.
Sec. 960.	The "Payroll Expense Tax Exclusion" Credit.
Sec. 960.1.	Tax Credit for Opening a Physical Location in Designated Areas in the City.
Sec. 962.	Amendment of Ordinance.
Sec. 963.	Effect of State and Federal Authorization.
Sec. 964.	Severability.
Sec. 965.	Savings Clause.