Chapter 3.53 BUSINESS AND OCCUPATION TAX
This chapter is included in your selections.
Sections:
- 3.53.010 Exercise of revenue license power.
- 3.53.020 Definitions.
- 3.53.030 Agency – Sales and services by agent, consignee, bailee, factor or auctioneer.
- 3.53.040 Imposition of the tax – Tax or fee levied.
- 3.53.050 Multiple activities credit when activities take place in one or more cities with eligible gross receipt taxes.
- 3.53.060 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.
- 3.53.070 Assignment of gross income derived from intangibles.
- 3.53.075 Ancillary activities of motor carriers and freight brokers.
- 3.53.080 Allocation and apportionment of income when activities take place in more than one jurisdiction.
- 3.53.090 Allocation and apportionment of printing and publishing income when activities take place in more than one jurisdiction.
- 3.53.100 Exemptions.
- 3.53.110 Deductions.
- 3.53.120 Tax credits.
- 3.53.130 Tax part of overhead.
- 3.53.140 Administrative provisions.
- 3.53.150 Severability clause.