Title 5 — BUSINESS TAXES, LICENSES AND REGULATIONS
Chapter 5.04 — BUSINESS LICENSE TAXES
Grand Terrace Municipal Code · 2026-09 edition · updated 2026-10-02 · Grand Terrace
5.04.010 - Purpose.¶
5.04.020 - Definitions.¶
5.04.030 - Other license taxes or fees unaffected.¶
5.04.040 - License required.¶
5.04.050 - Application—Generally.¶
5.04.060 - Application—Initial.¶
5.04.070 - Estimates of gross receipts.¶
5.04.080 - Conducting a business.¶
5.04.090 - Duplicate license.¶
5.04.100 - Renewal.¶
5.04.110 - Nontransferability—New locations—Name change.¶
5.04.120 - Branch establishments—Multiple businesses.¶
5.04.130 - Posting license, sticker or tag.¶
5.04.140 - Extensions—Penalty waivers.¶
5.04.150 - Interstate commerce.¶
5.04.160 - Exemption by federal or state law.¶
5.04.170 - Charitable organizations.¶
5.04.180 - Disabled veterans.¶
5.04.190 - Minors selling periodicals.¶
5.04.200 - Exemption by minimal gross receipts.¶
5.04.210 - Public utilities exempted.¶
5.04.220 - Examination of income tax returns.¶
5.04.230 - Confidentiality of information.¶
5.04.240 - Failure to make required statement—Assessment.¶
5.04.250 - Appeals.¶
5.04.260 - Gross-receipts taxes—Applicability.¶
5.04.270 - Gross-receipts taxes—Deductions.¶
5.04.280 - Gross-receipts taxes—Modification of deductions.¶
5.04.290 - Flat-rate taxes.¶
5.04.300 - Payment—Due dates.¶
5.04.310 - Delinquency—Installment payments.¶
5.04.320 - Refund of overpayments.¶
5.04.330 - Administrative rules and regulations.¶
5.04.350 - Enforcement.¶
5.04.360 - Debt status of tax—Actions to collect.¶
5.04.370 - Remedies cumulative.¶
5.04.380 - Existing licenses.¶
5.04.390 - Violation—Penalty.¶
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