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Title 5 — BUSINESS LICENSES, TAXES AND REGULATIONS

Brentwood Municipal Code · 2026-07 edition · updated 2026-10-01 · Brentwood

BUSINESS LICENSES, TAXES AND REGULATIONS

Chapter 5.04 BUSINESS TAX CERTIFICATION

Article I General Provisions

  • § 5.04.010. Purpose. § 5.04.020. Business tax certificates required.

  • § 5.04.030. Exemptions. § 5.04.040. Definitions.

Article II Tax Amounts § 5.04.050. Tax basis. § 5.04.060. Tax rate. § 5.04.070. Minimum tax.

  • § 5.04.170. Director of finance adjustment powers.

  • § 5.04.180. Debt to city. § 5.04.190. Delinquencies and penalties. § 5.04.200. Enforcement. § 5.04.210. Evidence of doing business. § 5.04.220. Remedies cumulative. § 5.04.230. Apportionment. § 5.04.240. City council.

Chapter 5.08 BUSINESS TAX CERTIFICATION: SUPPLEMENT

  • § 5.08.010. Umbrella business license.

Chapter 5.24 BRENTWOOD CABLE TELEVISION

Article III Application and Renewal § 5.04.080. Business tax certificate applications. § 5.04.090. Business tax certificate renewals.

Article IV Business Tax Certificate Issuance

  • § 5.04.100. Content. § 5.04.110. Posting and keeping. § 5.04.120. Duplicates. § 5.04.130. Branch establishments. § 5.04.140. Change of location.

Article V Administration

  • § 5.04.150. Certification of records. § 5.04.160. Information confidential.

  • § 5.24.010. Definitions. § 5.24.020. Cable franchise required. § 5.24.030. Applications for initial (nonrenewal) franchises.

  • § 5.24.040. Grant or denial of applications.

  • § 5.24.050. Rights and privileges of grantee.

  • § 5.24.060. Agreement and incorporation of application by reference.

  • § 5.24.070. Franchise territory. § 5.24.080. Duration and acceptance of franchise.

  • § 5.24.090. Franchise renewal. § 5.24.100. Police powers. § 5.24.110. Use of grantee facilities.

  • § 5.24.120. Franchise and enforcement costs.

  • § 5.24.130. Notices. § 5.24.140. Performance bond. § 5.24.150. Construction bond.

BRENTWOOD CODE

§ 5.24.160. Liability insurance. Chapter 5.48
§ 5.24.170. Indemnification. PEDDLERS
§ 5.24.180. Rights of individuals.
§ 5.24.190. Public notice. § 5.48.010. Findings—Purpose.
§ 5.24.200. Service availability and § 5.48.020. Definitions.
records. § 5.48.030. Permit
§ 5.24.210. Cable system construction. required—Exemptions.
§ 5.24.220. Construction and technical
standards.		 § 5.48.040. Application for
permit—Application fee.
§
§		 5.24.230.
5.24.240.		 Use of streets.
Operational standards.		 § 5.48.050. Review of
application—Decision—Grounds
for denial.
§
§		 5.24.250.
5.24.260.		 Customer service standards.
Service standard.		 § 5.48.060. Permit and
term—Display—No
§ 5.24.270. Complaint procedure. transfer.
§ 5.24.280. Grantee rules and § 5.48.070. Revocation procedures.
regulations. § 5.48.080. Appeal.
§ 5.24.290. Franchise fee. § 5.48.090. Requirements of permit use.
§ 5.24.300. Transfer of ownership or
control.		 § 5.48.100. Violation and penalty.
§ 5.24.310. Availability of books and
records.		 Chapter 5.52
POOL HALLS
§ 5.24.320. Other petitions and
applications. § 5.52.010. Applicability of provisions.
§ 5.24.330. Fiscal reports. § 5.52.020. Definition.
§ 5.24.340. Removal of cable system. § 5.52.030. Administration and
§ 5.24.350. Required services and enforcement.
§ 5.24.360. facilities in new and renewal
franchises.
(Reserved)		 § 5.52.040.
§ 5.52.050.		 Permit required.
Permit
application—Contents—Fingerprinting—Fee—Processing.
§ 5.24.370. Performance evaluation
sessions.		 § 5.52.060. Permit—Issuance
conditions—Term—Transferability.
§ 5.24.380. Rate change procedures. § 5.52.070. Appeal procedure—Decision
§ 5.24.390. Franchise forfeiture and of council.
termination. § 5.52.080. Conditions for suspension or
§ 5.24.400. Foreclosure. revocation.
§ 5.24.410. Receivership. § 5.52.090. Standards—Permittees.
§ 5.24.420. Compliance with local, state § 5.52.100. Standards—Conduct of
and federal laws. business.
§ 5.24.430. Forfeitures for violations § 5.52.110. Standards—Premises.
and non-compliance. § 5.52.120. Minors not to be permitted
§ 5.24.440. Procedures. on premises.
§ 5.24.450. Tampering with cable § 5.52.130. Minors prohibited on
system prohibited. premises.

BUSINESS LICENSES, TAXES AND REGULATIONS

§ 5.52.140.
Violation a		 Article III
misdemeanor—Penalty. Driver's Permit and Standards
Chapter 5.56 § 5.60.100.
Driver's permits.
POOL HALLS AND CARDROOMS § 5.60.110.
Standards for driver
conduct.
§ 5.56.010.
Definitions.
§ 5.56.020.
License fee		 Article IV
established—Limitations on Vehicle Requirements
use.
§ 5.56.030.
Permitting minors at		 § 5.60.150.
Vehicle approval—Vehicle
premises—Excessive standards.
noise—Prohibited—Hours § 5.60.160.
Equipment.
of operation. § 5.60.170.
Maintenance and inspection.
§ 5.56.040.
Minors prohibited from
entering Article V
establishment—Exception. Implementation and Enforcement
§ 5.56.050.
Violation a
misdemeanor—Penalty. § 5.60.200.
Implementation.
§ 5.60.210.
Appeal.
Chapter 5.58
BINGO GAMES		 § 5.60.220.
Permit
suspension—Revocation.
§ 5.58.010.
Compliance with state		 § 5.60.230.
Violations.
§ 5.58.020. regulations required.

License—Eligibility—Issuance—Fee.
Chapter 5.64
SIDEWALK VENDING
Chapter 5.60
TAXICABS		 § 5.64.010.
§ 5.64.020.
Purpose.

Definitions.
Article I § 5.64.030.
Permit required.
General § 5.64.040.
Review of permit
application—decision.
§ 5.60.010.
Purpose.		 § 5.64.050.
Permit expiration and
§ 5.60.020.
Definitions.		 renewal.
§ 5.60.030.
General		 § 5.64.060.
Permit rescission.
requirements—Exceptions. § 5.64.070.
Appeals.
§ 5.64.080.
Permits nontransferable.
Article II § 5.64.090.
Permits temporary.
Owner's Permit and Operations § 5.64.100.
Areas where vending
prohibited.
§ 5.60.050.
Owner's permit		 § 5.64.110.
Restrictions on sidewalk
requirement. vendors in certain areas.
§ 5.60.060.
Operating regulations.		 § 5.64.120.
Operating requirements.
§ 5.60.070.
Indemnification—Insurance.		 § 5.64.130.
Violations—Penalties.
§ 5.60.080.
Logs and trip sheets.

BRENTWOOD CODE

Chapter 5.68 § 5.72.050.
Renewal of license.
MOBILE VENDING § 5.72.060.
License application and
issuance.
§ 5.68.010.
Purpose.		 § 5.72.070.
Appeal.
§ 5.68.020.
Definitions.		 § 5.72.080.
Transfer of license.
§ 5.68.030.
Permits required.		 § 5.72.090.
Alterations to computer
§ 5.68.040.
Location and siting		 gaming and Internet access
requirements. establishments.
§ 5.68.050.
Operating regulations.		 § 5.72.100.
License revocation.
§ 5.68.060.
Suspension—Rescission.		 § 5.72.110.
Operational standards and
§ 5.68.070.
Appeals to city manager.		 regulations.
§ 5.68.080.
Violations—Penalties.		 § 5.72.120.
Abatement of nuisance.
§ 5.68.090.
Severability.		 § 5.72.130.
Penalty.
§ 5.72.140.
License and appeal fees.
Chapter 5.70 § 5.72.150.
Severability.
MASSAGE
Chapter 5.74
§ 5.70.010.
Findings and purpose.		 LOST, STOLEN, OR ABANDONED
§ 5.70.020.
Definitions.		 SHOPPING CARTS
§ 5.70.030.
Requirements.
§ 5.70.040.
Massage establishment		 § 5.74.010.
Findings and purpose.
permit. § 5.74.020.
Definitions.
§ 5.70.050.
Operational requirements.		 § 5.74.030.
Scope.
§ 5.70.060.
Inspections.		 § 5.74.040.
Authority to enforce
§ 5.70.070.
Suspension and revocation		 chapter.
of massage establishment § 5.74.050.
Prohibition against removal
permit. or possession of abandoned
§ 5.70.080.
Appeal.		 cart.
§ 5.70.090.
Department coordination		 § 5.74.060.
Required signs and
with CAMTC. identification.
§ 5.70.100.
Property owner		 § 5.74.070.
Cart containment and
responsibility. retrieval by owners.
§ 5.70.110.
Enforcement.		 § 5.74.080.
Impoundment and retrieval
of abandoned shopping
Chapter 5.72
COMPUTER GAMING AND INTERNET		 § 5.74.090. carts.

Shopping cart prevention
ACCESS ESTABLISHMENTS and retrieval plan.
§ 5.74.100.
Owner responsibility.
§ 5.72.010.
Findings—Purpose.		 § 5.74.110.
Disposal of carts.
§ 5.72.020.
Definitions.		 § 5.74.120.
Enforcement and penalties.
§ 5.72.030.
Computer gaming and
Internet access Chapter 5.76
establishments—License TOBACCO RETAILERS
required.
§ 5.72.040.
Term of license.		 § 5.76.010.
Findings and purpose.

BUSINESS LICENSES, TAXES AND REGULATIONS

§ 5.76.020. Applicability. § 5.76.120. License renewal and
§ 5.76.030. Definitions. expiration.
§ 5.76.040. General requirements and § 5.76.130. Licenses nontransferable.
prohibitions. § 5.76.140. License conveys a limited,
§ 5.76.050. Sale of flavored tobacco conditional privilege.
products prohibited. § 5.76.150. License fee.
§ 5.76.060. Sale of electronic smoking § 5.76.160. Compliance monitoring and
devices prohibited. right of entry.
§ 5.76.070. Tobacco product pricing § 5.76.170. Suspension or revocation of
and packaging. license.
§ 5.76.080. Limits On eligibility for a § 5.76.180. Tobacco retailing without a
tobacco retailer's license. valid license.
§ 5.76.090. New license application § 5.76.190. Liability for expenses.
process. § 5.76.200. Additional remedies.
§ 5.76.100. New and renewed license § 5.76.210. Other laws.
application requirements.
§ 5.76.110. Denial of application for a
license.

Chapter 5.04 — BUSINESS TAX CERTIFICATION

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▸Contents — Brentwood Municipal Code
Brentwood Municipal Code

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