ARTICLE 12-A-1:
GROSS RECEIPTS TAX ORDINANCE

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. 953.20.	Gross Receipts Tax Applicable to Category 1 Business Activities.
Sec. 953.21.	Gross Receipts Tax Applicable to Category 2 Business Activities.
Sec. 953.22.	Gross Receipts Tax Applicable to Category 3 Business Activities.
Sec. 953.23.	Gross Receipts Tax Applicable to Category 4 Business Activities.
Sec. 953.24.	Gross Receipts Tax Applicable to Category 5 Business Activities.
Sec. 953.25.	Gross Receipts Tax Applicable to Category 6 Business Activities.
Sec. 953.26.	Gross Receipts Tax Applicable to Category 7 Business Activities.
Sec. 953.27.	Persons or Combined Groups Engaged in Multiple Business Activity Categories.
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. 960.2.	Tax Credit for Stadium Operator Admission Taxes Paid.
Sec. 960.3.	Tax Credit for Supermarkets and Other Grocery Retailers.
Sec. 960.4.	Credit for First Lessees in Qualified Buildings.
Sec. 962.	Amendment of Ordinance.
Sec. 963.	Effect of State and Federal Authorization.
Sec. 964.	Severability.
Sec. 965.	Savings Clause.
Sec. 966.	Controller Reports.

 

SEC. 950. [REPEALED.]

(Added by Proposition E, App. 11/6/2012, Oper. 1/1/2014; repealed by Proposition M, 11/5/2024, Eff. 12/20/2024)

SEC. 951. SHORT TITLE.

   This Article shall be known as the "Gross Receipts Tax Ordinance" and the tax this Article imposes shall be known as the "Gross Receipts Tax."

(Added by Proposition E, App. 11/6/2012, Oper. 1/1/2014)

SEC. 952. DEFINITIONS.

   Except where the context otherwise requires, the terms used in this Article 12-A-1 shall have the meanings given to them in Sections 6.2-1 et seq. of Article 6. For purposes of this Article 12-A-1, “pass-through entity” includes a trust, partnership, corporation described in Subchapter S of the Internal Revenue Code of 1986, as amended, limited liability company, limited liability partnership, professional corporation, and any other person or entity (other than a disregarded entity for federal income tax purposes) which is not subject to the income tax imposed by Subtitle A, Chapter 1 of the Internal Revenue Code of 1986, as amended, or which is allowed a deduction in computing such tax for distributions to the owners or beneficiaries of such person or entity.

(Added by Proposition E, App. 11/6/2012, Oper. 1/1/2014; amended by Proposition F, 11/3/2020, Eff. 12/29/2020, Oper. 1/1/2021)

SEC. 952.1. ADVANCE PAYMENT.

   "Advance payment" means a nonrefundable payment for the purchase of property or services to be delivered or performed in the future.

(Added by Proposition E, App. 11/6/2012, Oper. 1/1/2014)

SEC. 952.2. CASH DISCOUNT.

   "Cash discount" means a deduction from the invoice price of goods or charge for services which is allowed if the bill is paid on or before a specified date, or paid in cash rather than by credit card.

(Added by Proposition E, App. 11/6/2012, Oper. 1/1/2014)