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Title 3 — REVENUE AND FINANCE

Chapter 12 — BUSINESS LICENSE TAX

Ceres Municipal Code · 2026-09 edition · updated 2026-10-02 · Ceres

3.12.010 - Definitions.

3.12.020 - Purpose.

3.12.030 - Imposition of tax.

3.12.040 - Branch establishments.

3.12.050 - Constitutional apportionment.

3.12.060 - Exemptions.

3.12.070 - Exclusions.

3.12.080 - Application.

3.12.090 - Statements and records.

3.12.100 - Failure to file; hearing.

3.12.110 - Additional power of Collector.

3.12.120 - Payment provisions.

3.12.130 - Delinquency; penalty; reissuance.

3.12.140 - Refunds.

3.12.150 - Retail merchants and miscellaneous businesses.

3.12.160 - Contractors.

3.12.170 - Outside contractors.

3.12.180 - Professions and services.

3.12.190 - Wholesalers.

3.12.200 - Miscellaneous services or trades; flat rate schedule.

3.12.210 - Rental or lease of property fee schedule.

3.12.220 - Amusements.

3.12.230 - Delivery by vehicle.

3.12.240 - Businesses outside city.

3.12.250 - Making of rules and regulations.

3.12.260 - Enforcement.

3.12.270 - Tax or penalty a debt.

3.12.280 - Remedies cumulative.

3.12.290 - Effect on other licensing laws.

3.12.300 - Business license taxes set by resolution of City Council.

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