Chapter 5.03 BUSINESS & OCCUPATION TAX
This chapter is included in your selections.
Sections:
- 5.03.010 Purpose.
- 5.03.020 Exercise of revenue license power.
- 5.03.028 Administrative provisions.
- 5.03.030 Definitions.
- 5.03.050 Imposition of the tax—Tax or fee levied.
- 5.03.070 Multiple activities credit when activities take place in one or more cities with eligible gross receipt taxes.
- 5.03.075 Deductions to prevent multiple taxation of manufacturing activities and prior to January 1, 2008, transactions involving more than one city with an eligible gross receipts tax.
- 5.03.076 Assignment of gross income derived from intangibles.
- 5.03.077 Allocation and apportionment of income when activities take place in more than one (1) jurisdiction.
- 5.03.078 Allocation and apportionment of printing and publishing income when activities take place in more than one jurisdiction.
- 5.03.090 Exemptions.
- 5.03.100 Deductions.
- 5.03.120 Tax part of overhead.
- 5.03.130 Severability clause.