Chapter 3.24 BUSINESS AND OCCUPATION TAX1
This chapter is included in your selections.
Sections:
- 3.24.010 Purpose.
- 3.24.020 Exercise of revenue license power.
- 3.24.025 Administrative provisions.
- 3.24.030 Definitions.
- 3.24.040 Agency—Sales and services by agent, consignee, bailee, factor or auctioneer.
- 3.24.045 Code clarification.
- 3.24.050 Imposition of the tax—Tax or fee levied.
- 3.24.070 Multiple activities credit when activities take place in one or more cities with eligible gross receipt taxes.
- 3.24.075 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.
- 3.24.076 Assignment of gross income derived from intangibles.
- 3.24.077 Allocation and apportionment of income when activities take place in more than one jurisdiction.
- 3.24.078 Allocation and apportionment of printing and publishing income when activities take place in more than one jurisdiction.
- 3.24.090 Exemption—Nonprofit corporations or nonprofit organizations.
- 3.24.095 Exemptions.
- 3.24.100 Deductions.
- 3.24.105 New job tax credit.
- 3.24.110 Application to city’s business activities.
- 3.24.120 Tax part of overhead.
- 3.24.130 Severability clause.
- 3.24.140 License fee additional to others.