Section
General Provisions
110.01 Definitions
110.02 Purpose
110.03 Exemptions
110.04 When taxes payable
110.05 Appeals
110.06 Enforcement by License Collector
110.07 License a debt
110.08 Suit to recover delinquent taxes
110.09 Examination of places of business
110.10 Examination of licenses; refusal to exhibit
110.11 Compromise of claims
110.12 Remedies cumulative; conviction not to bar civil collection
110.13 Failure to pay
License Requirements
110.25 Application and issuance of license; contents
110.26 Council permission prerequisite to licensing of certain businesses
110.27 Licensing of new businesses
110.28 Information required for renewal of licenses
110.29 Statements of applicants not conclusive; inspection
110.30 Information confidential
110.31 Determination of tax if statement not filed
110.32 Extension of time for filing
110.33 Duplicate for lost license
110.34 Posting or carrying
110.35 Transferability
110.36 Refund of taxes paid
Exemptions
110.45 Required by law
110.46 Charitable organizations; disabled veterans
110.47 Farmers or horticulturists
110.48 Claim for exemption
110.49 Issuance of license without payment of tax
110.50 Revocation of license
Rates
110.60 Requirement of license
110.61 Separate license required for each branch establishment; exceptions
110.62 Tax based on gross receipts
110.63 Apportionment of tax
110.64 Flat tax on certain businesses
110.65 Tax based on income housing units
110.66 Tax based on seating capacity
110.67 Suspension or revocation of license; reinstatement
110.99 Penalty
Cross-reference:
Statutory reference:
Authority to license businesses, see Cal. Gov't Code § 37101 and Cal. Bus. & Prof. Code §§ 16000 et seq.
State exemptions from business licensing, including certain non-profit organizations and certain professions, see Cal. Gov't Code § 37101 and Cal. Bus. & Prof. Code §§ 16000 et seq.