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Title 5 — BUSINESS TAXES

Chapter 5.04 — GENERAL PROVISIONS

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

5.04.010 - Purpose.

5.04.020 - Effect on other ordinances.

5.04.030 - Certificate and tax payment required.

5.04.040 - Branch establishments.

5.04.050 - Evidence of doing business.

5.04.060 - Exemptions.

5.04.070 - Contents of business tax certificate.

5.04.080 - Application—First business tax certificate.

5.04.090 - Renewal—Business tax certificate.

5.04.100 - Statements and records—Auditing—Examination.

5.04.110 - Information confidential.

5.04.120 - Failure to file statement or corrected statement.

5.04.130 - Appeal.

5.04.140 - Additional penalty for failure to get license.

5.04.150 - Additional power of collector.

5.04.160 - Business tax certificate transferable—Changed locations and ownership.

5.04.170 - Duplicate business tax certificate.

5.04.180 - Posting and keeping business tax certificates.

5.04.190 - Bonding of licenses.

5.04.200 - Business tax—How and when payable.

5.04.210 - Delinquent taxes—Penalties—Installment payment.

5.04.220 - Refunds of overpayments.

5.04.230 - Business tax—Gross receipts.

5.04.240 - Business tax—Flat rate.

5.04.250 - Delivery by vehicle—Optional rate.

5.04.260 - Outside businesses.

5.04.270 - Rules and regulations.

5.04.280 - Enforcement.

5.04.290 - Business tax a debt.

5.04.300 - Remedies cumulative.

5.04.310 - Effect of ordinance on past actions—Unexpired business tax certificates.

5.04.320 - Penalty for violation.

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▸Contents — Delano Municipal Code

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