Business license tax Definition | Law Insider

Payment of Business Square Footage Tax or Gross Receipts Tax.(A) All Business License Tax or Business Square Footage Taxes, as applicable under this Chapter, shall be paid in advance at the Administrative Services Department.

No Business Tax Certificate shall be issued to any holder of a delinquent Business License Tax or Business Square Footage Tax until both the Business License Tax or Business Square Footage Tax and penalty or interest shall have been paid.

Nothing in this Chapter shall be construed as applying to any person conducting any business or occupation exempt from taxation, Business License Tax or Business Square Footage Tax by virtue of Sec.

The provisions of this Chapter shall not be deemed or construed to require the payment of a Business License Tax or Business Square Footage Tax to conduct, manage or carry on any business, occupation or activity, or require the payment of any Business License Tax or Business Square Footage Tax from any institution or organization, which is conducted, managed or carried on wholly for the benefit of charitable, religious, or benevolent purposes.

Refunds.(A) Whenever a Business License Tax or Business Square Footage Tax has been paid to the City under a mistake of law or a mistake of fact, the tax shall be refunded when a demand for refund has been made on a form prescribed by the Administrative Services Director.

Business License Tax based upon a Flat Rate.(A) A Business License Tax for the act of privilege of engaging in business activity within the City is hereby levied in the amount of $60.00 per calendar year starting January 1, and shall be collected from every person that conducts a business within the City but does not lease, own, occupy or maintain an office or place of business within the City.Section 10219.

A certificate holder with no permanent business address within the City shall be issued a Business Tax Certificate for each Business Tax Certificate period, with such Business Tax Certificate showing the expiration date and shall pay the amount of Business License Tax, as required in this Chapter.

If any person hereby required to make any such statement shall fail to do so, such person shall be required to pay the Business License Tax or Business Square Footage Tax at such rate as the Administrative Services Director, or his/her designee, may after investigation, fix as the proper rate to be paid by such person, and shall also be deemed guilty of a violation of this Chapter.