Title 5 — BUSINESS TAXES, LICENSES AND REGULATIONS
Chapter 5.04 — BUSINESS TAX
Hillsborough Municipal Code · 2026-09 edition · updated 2026-10-02 · Hillsborough
5.04.010 - Purpose—Effective date.¶
5.04.020 - Definition.¶
5.04.030 - Business tax collector—Office created.¶
5.04.040 - Business tax collector—Duties and powers.¶
5.04.050 - License and tax payment required.¶
5.04.060 - License of separate business.¶
5.04.070 - Evidence of doing business.¶
5.04.080 - Failure to obtain license.¶
5.04.090 - Constitutional apportionment.¶
5.04.100 - Exemption for charitable and nonprofit organizations.¶
5.04.105 - Exemption for second units.¶
5.04.110 - Minor's exemption.¶
5.04.120 - Exemption for owner-builders.¶
5.04.130 - Revocation of exemption.¶
5.04.140 - Application for license.¶
5.04.150 - Processing of application.¶
5.04.160 - Issuance of license—Contents.¶
5.04.170 - Error in tax nonprejudicial.¶
5.04.180 - Error in terms voids license—Revocation or suspension of license.¶
5.04.190 - Unpaid taxes or fees.¶
5.04.200 - License nontransferable.¶
5.04.210 - Posting and keeping of license; affixing of vehicle stickers.¶
5.04.220 - Payment and term of license.¶
5.04.230 - Penalties for delinquency.¶
5.04.240 - Business tax and administrative fee a debt.¶
5.04.250 - Administrative rules and regulations.¶
5.04.260 - Refunds.¶
5.04.270 - Enforcement.¶
5.04.280 - Extension of time.¶
5.04.290 - Appeal.¶
5.04.300 - Waiver or reduction of taxes, fees, or penalties.¶
5.04.310 - Information confidential.¶
5.04.320 - Verification of books and records.¶
5.04.330 - Penalties for violation.¶
5.04.340 - Tax categories defined.¶
5.04.350 - Amount of tax imposed—Administrative Fee—Credit against tax.¶
5.04.360 - Other laws.¶
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