Title 5 — BUSINESS TAX CERTIFICATES AND REGULATIONS
Chapter 5.04 — GENERAL PROVISIONS
Morro Bay Municipal Code · 2026-09 edition · updated 2026-10-02 · Morro Bay
5.04.010 - Definitions.¶
5.04.020 - Purpose.¶
5.04.030 - Substitute for other revenue ordinances.¶
5.04.040 - Effect of title on past actions and obligations.¶
5.04.050 - Business tax payment required.¶
5.04.055 - Business tax certificate required.¶
5.04.060 - Separate business tax certificates.¶
5.04.065 - Exception to tax based on employees.¶
5.04.070 - Evidence of doing business.¶
5.04.080 - Constitutional apportionment.¶
5.04.090 - Charitable and nonprofit organization exemption.¶
5.04.100 - Disabled veteran exemption.¶
5.04.110 - Highway carrier exemption.¶
5.04.120 - Exemption claim.¶
5.04.130 - Contents of business tax certificate.¶
5.04.140 - Application—First business tax certificate.¶
5.04.150 - Determination of average number of employees.¶
5.04.160 - Duration of business tax certificate.¶
5.04.170 - Renewal business tax certificate—Affidavit.¶
5.04.180 - Statements not conclusive.¶
5.04.190 - Information confidential.¶
5.04.200 - Failure to file statement.¶
5.04.210 - Appeal.¶
5.04.220 - Transfer of business tax certificates.¶
5.04.230 - Duplicate business tax certificate.¶
5.04.240 - Filing extension—Compromising claim.¶
5.04.250 - Posting and keeping business tax certificates.¶
5.04.260 - Fee payment.¶
5.04.270 - Failure to pay fee when due.¶
5.04.275 - Reserved.¶
5.04.280 - Authorization of unlawful businesses.¶
5.04.290 - Refunds of overpayment.¶
5.04.300 - Delinquent fee—Action to collect.¶
5.04.310 - Action authorized for failure to pay.¶
5.04.320 - Independent contractors.¶
5.04.330 - Application for permit to chief of police for certain businesses.¶
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