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Title 5 — BUSINESS LICENSES AND REGULATIONS

Chapter 5.08 — BUSINESS TAXES

East Palo Alto Municipal Code · 2026-09 edition · updated 2026-10-02 · East Palo Alto

5.08.010 - Retail trade.

5.08.020 - Grocer, retail or wholesale.

5.08.030 - Motor vehicle dealers (new and used).

5.08.040 - Exception—Interstate shipments.

5.08.050 - Business, personal and repair services.

5.08.060 - Professional-semiprofessional—Connected business.

5.08.070 - Entertainment, recreation and amusement connected business.

5.08.080 - Professional sports event.

5.08.090 - Construction contractors.

5.08.100 - Manufacturing.

5.08.110 - Administrative headquarters.

5.08.120 - Rental of real property.

5.08.125 - Rental of residential real property.

5.08.130 - Peddlers and solicitors.

5.08.140 - Peddlers and solicitors—Personally manufactured articles or produce.

5.08.150 - Handbill distributing.

5.08.155 - Hazardous waste disposal facility.

5.08.160 - Miscellaneous business.

5.08.170 - Optional method of determining tax.

5.08.180 - Provision for bad debts.

5.08.190 - Enforcement.

5.08.200 - Remedies cumulative.

5.08.210 - Penalty.

5.08.220 - Refund of tax—Penalty or interest paid more than once or erroneously or illegally collected.

5.08.230 - Appeals.

5.08.240 - Savings clause.

5.08.250 - Apportionment.

5.08.260 - Examination of books, records, witnesses—Information confidential—Penalty.

5.08.270 - Exemption for infirm.

5.08.280 - Exemption of charitable organizations.

5.08.290 - Partial exemption for nonprofit organization, corporation or association.

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▸Contents — East Palo Alto Municipal Code

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