Chapter 5.04 — BUSINESS LICENSES GENERALLY
Rolling Hills Estates Municipal Code · 2026-09 edition · updated 2026-09-27 · Rolling Hills Estates
5.04.010 - Purpose.¶
5.04.030 - Definitions.¶
5.04.035 - Evidence of doing business.¶
5.04.040 - Exemptions.¶
5.04.050 - License Tax and License—Required.¶
5.04.090 - License—First Application—Affidavit required.¶
5.04.100 - License—Application for renewal—Affidavit required.¶
5.04.110 - License—Application—Affidavit not conclusive.¶
5.04.120 - License—Application—Failure to file affidavit—Tax determination.¶
5.04.130 - License—Application—Affidavit filing deadline extension authority.¶
5.04.140 - License—Transfer.¶
5.04.150 - License—Duration—Existing licenses.¶
5.04.160 - License—Duplicate.¶
5.04.170 - License—Posting and keeping on person.¶
5.04.180 - License—Tax—Payment—When.¶
5.04.190 - License—Tax—Failure to pay—Penalty.¶
5.04.200 - License—Tax—Payment—Method.¶
5.04.205 - Refunds of taxes based on gross receipts.¶
5.04.210 - License—Revocation—Grounds.¶
5.04.220 - License—Revocation—Procedure.¶
5.04.230 - License—Revocation—Tax refund not made—Reissuance prohibition period.¶
5.04.260 - Enforcement—Tax collector's duty.¶
5.04.270 - Enforcement—Inspection authority—Records and audits.¶
5.04.280 - Information confidential.¶
5.04.290 - Appeals.¶
5.04.300 - Tax a debt.¶
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