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- Description
- Adds Chs. 4.03 and 4.09; amends §§ 4.04.015, 4.04.020, 4.04.025, 4.04.035, 4.10.015, 4.10.020, 4.10.070, 4.14.015, 4.14.020, 5.04.050, 5.12.040 and 5.12.110; repeals Chs. 4.02 and 4.08, taxes
- Disposition
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Codified
- Adoption Date
- 2/18/2003
- Files Available
- Affecting
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Ordinance No. 4838
(Repealed)
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Ordinance No. 4840
(Repealed)
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Ordinance No. 5013
(Repealed)
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Ordinance No. 5330
(Repealed)
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Ch. 4.02, Tax Administration Code
(Repealed)
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4.03.010, Purpose
(Amended by § 1)
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4.03.015, Application of chapter stated
(Amended by § 1)
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4.03.020, Definitions
(Amended by § 1)
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4.03.025, Registration/license requirements
(Amended by § 1)
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4.03.030, Registration/license certificates
(Amended by § 1)
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4.03.035, City subject to tax
(Amended by § 1)
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4.03.040, When due and payable – Reporting periods – Monthly, quarterly, and annual returns – Threshold provisions or relief from filing requirements – Computing time periods – Failure to file returns
(Amended by § 1)
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4.03.050, Payment methods – Mailing returns or remittances – Time extension – Deposits – Recording payments – Payment must accompany return – NSF checks
(Amended by § 1)
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4.03.060, Records to be preserved – Examination – Estoppel to question assessment
(Amended by § 1)
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4.03.070, Accounting methods
(Amended by § 1)
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4.03.080, Public work contracts – Payment of fee and tax before final payment for work
(Amended by § 1)
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4.03.090, Underpayment of tax, interest, or penalty – Interest
(Amended by § 1)
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4.03.100, Overpayment of tax, penalty, or interest – Credit or refund – Interest rate – Statute of limitations
(Amended by § 1)
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4.03.110, Late payment – Disregard of written instructions – Evasion – Penalties
(Amended by § 1)
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4.03.120, Cancellation of penalties and interest
(Amended by § 1)
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4.03.125, Voluntary registration
(Amended by § 1)
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4.03.130, Taxpayer quitting business – Liability of successor
(Amended by § 1)
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4.03.140, Correction of tax – Administrative appeal
(Amended by § 1)
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4.03.150, Judicial review of hearing examiner decision
(Amended by § 1)
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4.03.160, Administration – Director to make rules
(Amended by § 1)
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4.03.170, Ancillary allocation authority of director
(Amended by § 1)
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4.03.180, Mailing of notices
(Amended by § 1)
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4.03.190, Tax declared additional
(Amended by § 1)
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4.03.200, Public disclosure – Confidentiality – Information sharing
(Amended by § 1)
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4.03.210, Tax constitutes debt
(Amended by § 1)
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4.03.220, Unlawful actions – Violation – Penalties
(Amended by § 1)
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4.03.230, Suspension or revocation of business registration [license]
(Amended by § 1)
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4.03.240, Closing agreement provisions
(Amended by § 1)
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4.03.250, Charge-off of uncollectible taxes
(Amended by § 1)
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4.03.260, Severability
(Amended by § 1)
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4.03.270, Collection of tax
(Amended by § 1)
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4.03.290, Tax amnesty
(Amended by § 1)
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4.04.015, General administrative provisions apply
(Amended by § 3)
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4.04.020, Definitions
(Amended by § 4)
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4.04.025, Tax imposed
(Amended by § 5)
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4.04.035, Exemptions
(Amended by § 6)
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Ch. 4.08, Business and Occupation Tax Code
(Repealed)
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4.09.010, Purpose
(Amended by § 2)
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4.09.020, Exercise of revenue license power
(Amended by § 2)
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4.09.028, Administrative provisions
(Amended by § 2)
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4.09.030, Definitions
(Amended by § 2)
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4.09.040, Agency – Sales and services by agent, consignee, bailee, factor or auctioneer
(Amended by § 2)
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4.09.050, Imposition of the tax – Tax or fee levied
(Amended by § 2)
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4.09.070, Multiple activities credit when activities take place in one or more cities with eligible gross receipt taxes
(Amended by § 2)
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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
(Amended by § 2)
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4.09.080, Reserved
(Amended by § 2)
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4.09.090, Exemptions
(Amended by § 2)
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4.09.100, Deductions
(Amended by § 2)
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4.09.120, Tax part of overhead
(Amended by § 2)
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4.09.130, Severability clause
(Amended by § 2)
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4.10.015, General administrative provisions apply
(Amended by § 7)
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4.10.020, Definitions
(Amended by § 8)
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4.10.070, Consumer Price Index changes
(Amended by § 9)
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4.14.015, General administrative provisions apply
(Amended by § 10)
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4.14.020, Definitions
(Amended by § 11)
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5.04.050, Denial, revocation or suspension of business license
(Amended by § 12)
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5.12.040, Exemption under Chapter 4.09 BCC
(Amended by § 13)
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5.12.110, Penalties and interest
(Amended by § 14)
- Previously Affecting