Chapter 5.03 BUSINESS & OCCUPATION TAX

Section 5.03.010 Purpose

Section 5.03.020 Exercise of revenue license power.

Section 5.03.028 Administrative Provisions

Section 5.03.030 Definitions.

Section 5.03.040 Agency - sales and services by agent, consignee, bailee, factor or auctioneer.

Section 5.03.050 Imposition of the tax - tax or fee levied

Section 5.03.060 Doing business with the city

Section 5.03.070 Multiple activities credit when activities take place in one or more cities with eligible gross receipt taxes

Section 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

Section 5.03.076 Assignment of gross income derived from intangibles

Section 5.03.077 Allocation and apportionment of income when activities take place in more than one jurisdiction

Section 5.03.078 Allocation and apportionment of printing and publishing income when activities take place in more than one jurisdiction

Section 5.03.090 Exemptions

Section 5.03.100 Deductions

Section 5.03.120 Tax part of overhead

Section 5.03.130 Severability clause