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Title 3 — REVENUE AND FINANCE›Chapter 3.08 — BUSINESS LICENSE TAX

Article I — General Provisions

Livermore Municipal Code · 2026-07 edition · updated 2026-10-02 · Livermore

§ 3.08.010. Definitions.

§ 3.08.020. Provisions enacted for revenue purposes.

§ 3.08.030. License fees constitute tax – Limitations on effect of license.

§ 3.08.040. Constitutional apportionment – Adjustments.

§ 3.08.050. Chapter provisions not exclusive.

§ 3.08.060. License tax – Required – Exceptions.

§ 3.08.070. Exemptions – Generally.

§ 3.08.080. Exemptions – Agriculture.

§ 3.08.090. Exemptions – Benefit activities.

§ 3.08.100. Exemptions – Charitable purposes.

§ 3.08.110. Exemptions – Disabled veterans.

§ 3.08.120. Exemptions – Doctors maintaining office outside City.

§ 3.08.130. Exemptions – Federal and state entities.

§ 3.08.140. Exemptions – Intercity freight carriers.

§ 3.08.150. Exemptions – Nonprofit activities.

§ 3.08.160. Reserved.

§ 3.08.170. Exemptions – Rental of one dwelling unit.

§ 3.08.180. Evidence of doing business.

§ 3.08.190. Branch establishments – Separate licenses.

§ 3.08.200. License – Contents.

§ 3.08.210. Application – First license.

§ 3.08.220. Application – Renewal business license tax.

§ 3.08.230. Payment – Time and method.

§ 3.08.240. Minimum tax – Registration fee.

§ 3.08.250. Reserved.

§ 3.08.260. Refunds of overpayments.

§ 3.08.270. Confidentiality of information – Disclosure restrictions.

§ 3.08.280. Transferability – Change of ownership or location.

§ 3.08.290. Duplicate licenses.

§ 3.08.300. Posting and display of licenses.

§ 3.08.310. Statements and records – Audit and inspection.

§ 3.08.320. Rules and regulations – Collector authority.

§ 3.08.330. Collector powers – Filing deadline extensions.

§ 3.08.340. License tax – Deemed debt to City – Actions.

§ 3.08.350. Doing business without license does not waive requirements.

§ 3.08.360. Failure to file statement or corrected statement.

§ 3.08.370. Delinquent payment – Penalties.

§ 3.08.380. Enforcement authority – Inspection of premises.

§ 3.08.390. Effect of chapter on past actions.

§ 3.08.400. Appeal procedure.

§ 3.08.410. Reserved.

§ 3.08.420. Violation – Remedies cumulative.

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▸Contents — Livermore Municipal Code

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