Title 5 — BUSINESS LICENSES AND REGULATIONS
Chapter 5.02 — BUSINESS LICENSE TAX - GENERALLY
Corona Municipal Code · 2026-09 edition · updated 2026-10-01 · Corona
5.02.010 Purpose.¶
5.02.020 Definitions.¶
5.02.030 Required.¶
5.02.035 Inspections.¶
5.02.040 Application.¶
5.02.050 Issuance - Form.¶
5.02.060 Issuance - Appeals.¶
5.02.070 Business conducted at separate locations - Separate businesses conducted at same location.¶
5.02.080 Duplicates.¶
5.02.090 Renewal.¶
5.02.100 Nontransferable - Exceptions¶
5.02.110 Posting.¶
5.02.120 Carrying.¶
5.02.130 Tax - Measured by equipment or gross receipts.¶
5.02.140 Identification symbol - Affixing.¶
5.02.150 Identification symbol - Transfer.¶
5.02.160 Tax - Determination by Collector - Insufficient action of licensee.¶
5.02.170 Tax - Determination by Collector - Hearing - Notice.¶
5.02.180 Right to collect tax specified.¶
5.02.190 Statements and records - Inspection and verification.¶
5.02.200 Applicant - Information confidential.¶
5.02.210 Evidence of doing business.¶
5.02.220 Taxes - Imposed.¶
5.02.230 Taxes - Effect on interstate commerce.¶
5.02.240 Taxes - Measurement of gross receipts.¶
5.02.250 Tapes - Exemptions - Businesses exempt by federal and state laws.¶
5.02.260 Taxes - Exemptions - Charitable, religious organizations.¶
5.02.270 Taxes - Exemptions - Minimum gross receipts.¶
5.02.280 Taxes - Exemptions - Public utilities.¶
5.02.290 Taxes - Exemptions - Farmers and ranchers.¶
5.02.300 Taxes - Dates due.¶
5.02.310 Taxes - Gross receipts.¶
5.02.320 Taxes - Flat rate.¶
5.02.325 Taxes - Gross receipts or flat rate - Swap meets and certified farmers’ market.¶
5.02.327 Swap meet operators - Reporting requirements.¶
5.02.330 Taxes - Delinquencies - Penalties.¶
5.02.340 Taxes - Delinquencies - Agreements for installment payments.¶
5.02.350 Taxes - Overpayment - Refunds.¶
5.02.360 Taxes - Penalties as debt to city.¶
5.02.370 Effect on other laws.¶
5.02.380 Effect on past actions and unexpired licenses.¶
5.02.390 Reclassification - Applications.¶
5.02.400 Reclassification - Notice.¶
5.02.410 Reclassification - Hearing - Notice.¶
5.02.420 Collector - Enforcement authority.¶
5.02.430 Enforcement.¶
5.02.440 Violations.¶
5.02.450 Remedies cumulative.¶
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