Chapter 4.09 BUSINESS AND OCCUPATION TAX CODE
This chapter is included in your selections.
Sections:
- 4.09.010 Purpose.
- 4.09.020 Exercise of revenue license power.
- 4.09.025 Adoption by reference.
- 4.09.028 Administrative provisions.
- 4.09.030 Definitions.
- 4.09.040 Agency – Sales and services by agent, consignee, bailee, factor or auctioneer.
- 4.09.050 Imposition of the tax – Tax or fee levied.
- 4.09.060 Repealed.
- 4.09.070 Multiple activities credit when activities take place in one or more cities with eligible gross receipt taxes.
- 4.09.075 Deductions to prevent multiple taxation of manufacturing activities and, for tax periods prior to January 1, 2008, of transactions involving more than one city with an eligible gross receipts tax.
- 4.09.076 Assignment of gross income derived from intangibles.
- 4.09.077 Allocation and apportionment of income when activities take place in more than one jurisdiction.
- 4.09.078 Allocation and apportionment of printing and publishing income when activities take place in more than one jurisdiction.
- 4.09.080 Reserved.
- 4.09.090 Exemptions.
- 4.09.100 Deductions.
- 4.09.120 Tax part of overhead.
- 4.09.130 Severability clause.