7.04.

Richmond Municipal Code · 2026-09 edition · updated 2026-09-29 · Richmond

7.04.010 - Short title.¶

7.04.020 - Business tax.¶

7.04.100 - Definitions and classifications.¶

7.04.110 - General definitions.¶

7.04.120 - Business activity definitions.¶

7.04.130 - Business activity classifications.¶

7.04.200 - Tax rates.¶

7.04.205 - Tax Rates for Class A through Class J, Class P, and Class Q—Progressive Rates.¶

7.04.210 - Class K—Residential rental, non-residential rental.¶

7.04.220 - Class L—Cannabis business.¶

7.04.225 - Class M—Firearms ammunition.¶

7.04.230 - Class N—Taxi and limousine service.¶

7.04.235 - Class O—Transportation and trucking.¶

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

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

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

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

7.04.260 - Alternative rate—Small business enterprises.¶

7.04.261 - Exemption—Buildings rented by the city.¶

7.04.262 - Exemption—Affordable housing developments.¶

7.04.263 - Exemption—Family daycare.¶

7.04.264 - Exemption—Franchisees.¶

7.04.265 - Optional method of determining tax.¶

7.04.266 - Raw materials.¶

7.04.270 - Constitutional apportionment.¶

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

7.04.310 - Related entities.¶

7.04.320 - Master certificates—Aggregation of gross receipts.¶

7.04.340 - Public inspection.¶

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

7.04.360 - Lost certificate.¶

7.04.370 - Notice of business termination.¶

7.04.400 - Penalty for nonpayment.¶

7.04.405 - Timely Payment.¶

7.04.406 - Interest.¶

7.04.410 - Business tax a debt—Liens.¶

7.04.415 - Notice of hearing on lien.¶

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

7.04.425 - Recordation of lien for delinquent charges.¶

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

7.04.435 - Results of audit—Reclassification determination.¶

7.04.440 - Results of audit—Deficiency determination.¶

7.04.445 - Determination if no declaration filed—Penalty.¶

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

7.04.500 - Redetermination.¶

7.04.510 - Refund of tax, penalty or interest.¶

7.04.520 - Appeal to Hearing Officer.¶

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

7.04.610 - Return check penalty.¶

7.04.615 - Prior year registration assessments.¶

7.04.620 - Notice not required.¶

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

7.04.630 - Duties of the City Manager—Notice of decisions.¶

7.04.640 - Savings clause.¶

7.04.645 - Late penalty—Declaration and renewal filing.¶

7.04.650 - Violations, infraction, misdemeanor.¶

7.04.655 - Records required from taxpayers.¶

7.04.660 - No enjoinment of collection.¶

7.04.665 - Revenue measure does not permit business otherwise prohibited.¶

7.04.670 - Implementation and delegation.¶

7.04.675 - Amendment by City Council.¶

7.04.680 - Effective date and transition.¶

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Richmond Municipal Code

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