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- Description
- Amends §§ 5.03.030, 5.03.050, 5.03.070, 5.03.075, 5.07.077 [5.03.077], 5.03.090, 5.03.100, 5.07.020, 5.07.025 [5.07.030], 5.07.040, 5.07.050, 5.07.060, 5.07.070, 5.07.090, 5.07.095, 5.07.100, 5.07.110, 5.07.120, 5.07.130, 5.07.140, 5.07.150, 5.07.170, 5.07.200, 5.07.220, 5.07.230 and 5.07.240; repeals § 5.03.040, business and occupation tax
- Disposition
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Codified
- Adoption Date
- 2/26/2020
- Affecting
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5.03.030, Definitions
(Amended by § 1.1)
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5.03.050, Imposition of the tax—Tax or fee levied
(Amended by § 1.1)
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5.03.070, Multiple activities credit when activities take place in one or more cities with eligible gross receipt taxes
(Amended by § 1.1)
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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
(Amended by § 1.1)
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5.03.077, Allocation and apportionment of income when activities take place in more than one (1) jurisdiction
(Amended by § 1.1)
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5.03.090, Exemptions
(Amended by § 1.1)
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5.03.100, Deductions
(Amended by § 1.1)
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5.07.020, Definitions
(Amended by § 1.2)
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5.07.030, Registration/license certificates
(Amended by § 1.2)
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5.07.040, When due and payable—Reporting periods—Monthly, quarterly, and annual returns—Threshold provisions or relief from filing requirements—Computing time periods—Failure to file returns
(Amended by § 1.2)
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5.07.050, Payment methods—Mailing returns or remittances—Time extensions—Deposits—Recording payments—Payment must accompany return—NSF checks
(Amended by § 1.2)
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5.07.060, Records to be preserved—Examination—Estoppel to question assessment
(Amended by § 1.2)
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5.07.070, Accounting methods
(Amended by § 1.2)
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5.07.090, Underpayment of tax, interest, or penalty—Interest
(Amended by § 1.2)
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5.07.095, Time in which assessment may be made
(Amended by § 1.2)
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5.07.100, Over payment of tax, penalty, or interest—Credit or refund—Interest rate—Statute of limitations
(Amended by § 1.2)
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5.07.110, Late payment—Disregard of written instructions—Evasion—Penalties
(Amended by § 1.2)
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5.07.120, Cancellation of penalties
(Amended by § 1.2)
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5.07.130, Taxpayer quitting butiness—Liability of successor
(Amended by § 1.2)
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5.07.140, Administrative appeal
(Amended by § 1.2)
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5.07.150, Judicial review of administrative appeal decisions
(Amended by § 1.2)
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5.07.170, Ancillary allocation authority of director
(Amended by § 1.2)
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5.07.200, Public disclosure—Confidentiality—Information sharing
(Amended by § 1.2)
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5.07.220, Unlawful actions—Violation—Penalties
(Amended by § 1.2)
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5.07.230, Suspension or revocation of business license
(Amended by § 1.2)
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5.07.240, Closing agreement provisions
(Amended by § 1.2)