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Oakland |
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Code of Ordinances |
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Title 5. BUSINESS TAXES, PERMITS AND REGULATIONS |
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Chapter 5.04. BUSINESS TAXES GENERALLY |
| § 5.04.010. Short title. |
| § 5.04.020. Business tax. |
| § 5.04.030. Definitions. |
| § 5.04.040. Separate certificate for each place of business. |
| § 5.04.050. Revenue measure does not permit business otherwise prohibited. |
| § 5.04.060. Public inspection. |
| § 5.04.070. Contents of certificate. |
| § 5.04.080. Annual certificate. |
| § 5.04.090. Statement for renewal of business tax certificate. |
| § 5.04.095. Notice of business termination. |
| § 5.04.100. New business registration. |
| § 5.04.110. First year estimated tax. |
| § 5.04.120. Second year renewal tax. |
| § 5.04.130. Declaration, additional statement by applicant for first renewal business tax certificate. |
| § 5.04.140. Declaration—Confidential documents. |
| § 5.04.150. Disclosure of business taxpayers, etc. limitation on rule. |
| § 5.04.151. Tax abatement and liability caps. |
| § 5.04.152. Review and modification of policy. |
| § 5.04.160. Procedure for changes to business tax certificate. |
| § 5.04.170. Business tax certificate to be conspicuously posted—Exception. |
| § 5.04.180. Lost certificate. |
| § 5.04.190. Penalty for nonpayment of annual business tax. |
| § 5.04.200. Return check penalty. |
| § 5.04.210. Prior year registration assessments. |
| § 5.04.220. Notice not required. |
| § 5.04.230. Interest. |
| § 5.04.240. Business tax a debt—Liens. |
| § 5.04.250. Notice of hearing on lien. |
| § 5.04.260. Collection of delinquent taxes by special tax roll assessment. |
| § 5.04.270. Recordation of lien for delinquent charges. |
| § 5.04.280. Conviction for violation not waiver of business tax. |
| § 5.04.290. Retail sales. |
| § 5.04.300. Grocer. |
| § 5.04.310. Automobile dealers. |
| § 5.04.320. Wholesale sales. |
| § 5.04.330. Business and personal services. |
| § 5.04.340. Professional-semi-professional connected business. |
| § 5.04.350. Real estate developer. |
| § 5.04.360. Rehabilitation of real estate. |
| § 5.04.370. Recreation and entertainment. |
| § 5.04.380. Construction contractors. |
| § 5.04.390. Manufacturer. |
| § 5.04.400. Administrative headquarters. |
| § 5.04.410. Transportation of persons and goods. |
| § 5.04.420. Rental of residential property—Gross receipts. |
| § 5.04.430. Rental of commercial/industrial property—Exemption—Gross receipts. |
| § 5.04.440. Special exemption. |
| § 5.04.460. Public utility. |
| § 5.04.470. Media firms. |
| § 5.04.480. Medical cannabis businesses. |
| § 5.04.481. Non-medical cannabis businesses. |
| § 5.04.485. Firearms/ammunitions sales. |
| § 5.04.490. Taxi and ambulance. |
| § 5.04.500. Miscellaneous business. |
| § 5.04.510. Optional method of determining tax. |
| § 5.04.520. Duties of the Director of Finance—Notice of decisions. |
| § 5.04.530. Exhibit of tax certificates. |
| § 5.04.540. Refund of tax, penalty or interest paid more than once or erroneously or illegally collected. |
| § 5.04.550. Board of review. |
| § 5.04.560. Saving clause. |
| § 5.04.570. Apportionment. |
| § 5.04.580. Examination of books, records, witnesses—Information confidential—Penalty. |
| § 5.04.590. Violations, infraction, misdemeanor. |
| § 5.04.600. Results of audit. |
| § 5.04.610. Records required from taxpayers. |
| § 5.04.620. Small business exemption. |
| § 5.04.630. Exemption for nonprofit corporation, association, etc.—Exemption for owners of low income housing tax-credit financed affordable housing developments. |
| § 5.04.631. Exemption for family daycare. |
| § 5.04.640. Deficiency determination. |
| § 5.04.650. Determination if no declaration filed. |
| § 5.04.660. Redetermination. |