Title 5 — BUSINESS LICENSES, TAXES AND REGULATIONS
Chapter 5.20 — LICENSE FEES
Brisbane Municipal Code · 2026-09 edition · updated 2026-10-02 · Brisbane
5.20.010 - Tax based on gross receipts, number of employees, or square footage.¶
5.20.011 - Liquid storage facilities.¶
5.20.015 - Special tax for capital improvements.¶
5.20.020 - Delivery by vehicle.¶
5.20.025 - Cannabis business.¶
5.20.030 - Itinerant vendors.¶
5.20.035 - Hotels and other places designed for occupancy by transients.¶
5.20.036 - Definitions.¶
5.20.037 - Reporting and remitting.¶
5.20.038 - Penalties and interest.¶
5.20.039 - Failure to collect and report tax—determination of tax by tax administrator.¶
5.20.040 - Appeal.¶
5.20.041 - Records.¶
5.20.042 - Refunds.¶
5.20.043 - Collection of tax.¶
5.20.044 - Violations.¶
5.20.050 - Solicitors.¶
5.20.060 - Contractors and related occupations.¶
5.20.070 - Handbill distributors.¶
5.20.080 - Real estate broker.¶
5.20.090 - Mediumship.¶
5.20.100 - Recycling establishments.¶
5.20.110 - Movie theaters.¶
5.20.120 - Pawnbrokers.¶
5.20.125 - Soil recycling establishment.¶
5.20.130 - Circuses and carnivals.¶
5.20.140 - Catering and ice cream vending trucks.¶
5.20.150 - Amusement concessions.¶
5.20.160 - Boxing or wrestling exhibitions.¶
5.20.170 - Secondhand dealers, or collectors, not auto or machine wrecking.¶
5.20.180 - Waste recycling.¶
5.20.190 - Auto wreckers.¶
5.20.200 - Taxicabs.¶
5.20.210 - Commercial kennels.¶
5.20.220 - Outdoor advertising.¶
5.20.230 - Mechanical amusement devices.¶
5.20.235 - Peddlers, hawkers, and street vendors.¶
5.20.240 - Residential business license tax.¶
5.20.250 - Due dates for payment of fees.¶
5.20.260 - License fees for less than full period.¶
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