Chapter 5.04 — BUSINESS TAXES — Oakland Municipal Code

5.04.010 - Title and purpose.¶

5.04.020 - Business tax.¶

5.04.100 - Definitions and classifications.¶

5.04.110 - General definitions.¶

5.04.120 - Business activity definitions.¶

5.04.130 - Business activity classifications.¶

5.04.200 - Tax rates.¶

5.04.205 - Tax rates for Class A through Class S—Progressive rates.¶

5.04.240 - "Annual gross receipts"—Definition—First certificate.¶

5.04.245 - "Annual gross receipts"—Definition—Second certificate.¶

5.04.250 - "Annual gross receipts"—Definition—Third certificate and thereafter.¶

5.04.251 - "Annual gross receipts"—Definition—Construction contractors.¶

5.04.261 - Exemption: Buildings rented by the City.¶

5.04.262 - Exemption: Affordable housing developments.¶

5.04.263 - Exemption: Family daycare.¶

5.04.264 - Exemption: Parking stalls.¶

5.04.265 - Optional method of determining tax.¶

5.04.266 - Raw materials.¶

5.04.267 - Cannabis equity tax rebate program.¶

5.04.270 - Constitutional apportionment.¶

5.04.300 - Certificates—Issuance, declaration, content, due date.¶

5.04.310 - Related entities.¶

5.04.320 - Master certificates—Aggregation of gross receipts.¶

5.04.330 - Public inspection.¶

5.04.340 - Procedure for changes to business tax certificate.¶

5.04.350 - Business tax certificate to be conspicuously posted—Exception.¶

5.04.360 - Lost certificate.¶

5.04.370 - Notice of business termination.¶

5.04.400 - Penalty for nonpayment.¶

5.04.405 - Interest.¶

5.04.410 - Business tax debt—Liens.¶

5.04.415 - Notice of hearing on lien.¶

5.04.420 - Collection of delinquent taxes by special tax roll assessment.¶

5.04.425 - Recordation of lien for delinquent charges.¶

5.04.430 - Audit—Examination of books, records, witnesses.¶

5.04.435 - Results of audit—Reclassification determination.¶

5.04.440 - Results of audit—Deficiency determination.¶

5.04.445 - Determination if no declaration filed—Penalty.¶

5.04.450 - Notice of determination—Service of—Finalization—Payment.¶

5.04.500 - Redetermination.¶

5.04.510 - Refund of tax, penalty or interest.¶

5.04.520 - Board of Review.¶

5.04.600 - Declaration—Confidential documents.¶

5.04.605 - Disclosure of business taxpayers, etc. limitation on rule.¶

5.04.610 - Return check penalty.¶

5.04.615 - Prior year registration assessments.¶

5.04.620 - Notice not required.¶

5.04.625 - Conviction for violation not waiver of business tax.¶

5.04.630 - Duties of the City Administrator—Notice of decisions.¶

5.04.640 - Savings clause.¶

5.04.645 - Late penalty—Declaration.¶

5.04.650 - Violations, infraction, misdemeanor.¶

5.04.655 - Records required from taxpayers.¶

5.04.660 - No enjoinment of collection.¶

5.04.665 - Revenue measure does not permit business activities otherwise prohibited.¶

5.04.670 - Implementation and delegation.¶

5.04.675 - Amendment by City Council.¶

5.04.680 - Effective date.¶

5.04.685 - Existing tax liabilities.¶