Title 3 — FINANCE›Chapter 4 — CHAPTER 7 UNCLAIMED AND STOLEN PERMITS AND LICENSES PROPERTY
§ 3-1
Emeryville Municipal Code · 2026-07 edition · updated 2026-10-02 · Emeryville
3-1.101. Business Tax.¶
3-1.102. Definitions.¶
3-1.103. Separate Certificate for Each Place of Business.¶
3-1.104. Revenue Measure Only – Does Not Permit Business Otherwise Prohibited.¶
3-1.105. Public Inspection.¶
3-1.106. Contents of Certificate.¶
3-1.107. Annual Certificate.¶
3-1.108. Statement of Renewal of Business Tax Certificate.¶
3-1.109. Initial Registration and Annual Renewal Fees.¶
3-1.110. Declaration – Additional Statement by Contractors.¶
3-1.111. Declaration Not Conclusive.¶
3-1.112. Declaration – Confidential Documents.¶
3-1.113. Transfer of Business Tax Certificate Procedure.¶
3-1.114. Business Tax Certificate to Be Conspicuously Posted – Exception.¶
3-1.115. Lost Certificate.¶
3-1.116. Penalty for Nonpayment of Business Tax.¶
3-1.117. Prior Year Registration Assessments.¶
3-1.118. Notice Not Required.¶
3-1.119. Interest.¶
3-1.120. Business Tax a Debt.¶
3-1.121. Notice of Hearing on Lien.¶
3-1.122. Collection of Delinquent Taxes by Special Tax Roll.¶
3-1.123. Conviction for Violation Not Waiver of Business Tax.¶
3-1.124. Annual Business Tax Based on Gross Receipts.¶
3-1.125. Certain Enumerated Businesses.¶
3-1.126. Professional and Semiprofessional Connected Business.¶
3-1.127. Certain Businesses Not Having Gross Receipts.¶
3-1.128. Rental of Commercial Property.¶
3-1.129. Cannabis Businesses.¶
3-1.130. Reserved.¶
3-1.131. Optional Method of Determining Tax.¶
3-1.132. Maximum Annual Business Tax.¶
3-1.133. Provision for Bad Debts.¶
3-1.134. Duties of the Chief Financial Officer – Notice of Decisions.¶
3-1.135. Refund of Tax, Penalty or Interest Paid More Than Once or Erroneously or¶
3-1.136. Saving Clause.¶
3-1.137. Examination of Books, Records, Witnesses – Information Confidential – Penalty.¶
3-1.138. Violations.¶
3-1.139. Exemption for Nonprofit Corporations, Associations, Etc.¶
3-1.140. A Business with Administrative Offices and Additional Warehouses Within the City.¶
3-1.141. Compliance with Minimum Wage, Paid Sick Leave, and Other Employment Standards.¶
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