Chapter 5.06 BUSINESS AND OCCUPATION TAX CODE
This chapter is included in your selections.
Sections:
- 5.06.010 Exercise of revenue license power.
- 5.06.020 Administrative provisions.
- 5.06.030 Definitions.
- 5.06.040 Imposition of the tax – Tax or fee levied.
- 5.06.050 Multiple activities credit when activities take place in one or more cities with eligible gross receipts taxes.
- 5.06.060 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.
- 5.06.070 Assignment of gross income derived from intangibles.
- 5.06.080 Allocation and apportionment of income when activities take place in more than one jurisdiction.
- 5.06.090 Allocation and apportionment of printing and publishing income when activities take place in more than one jurisdiction.
- 5.06.100 Exemptions.
- 5.06.110 Deductions.
- 5.06.120 Tax part of overhead.
- 5.06.130 Severability clause.