Chapter 5.08 — BUSINESS TAXES
Tehachapi Municipal Code · 2026-09 edition · updated 2026-09-27 · Tehachapi
5.08.010 - Adoption.¶
5.08.020 - Definitions.¶
5.08.030 - Provisions enacted for revenue.¶
5.08.040 - Chapter provisions not exclusive.¶
5.08.050 - Interstate commerce and constitutional requirements.¶
5.08.060 - Business tax certificate and payment required.¶
5.08.070 - Exemptions to chapter provisions.¶
5.08.080 - Franchise holders exempt when.¶
5.08.090 - Fee waiver-Charitable, religious and other activities.¶
5.08.100 - Evidence of doing business.¶
5.08.110 - Certificate-Contents-Issuance conditions.¶
5.08.120 - Certificate-Initial application requirements.¶
5.08.130 - Certificate-Not transferable-Change of business location or ownership.¶
5.08.140 - Separate certificate for branch establishments.¶
5.08.150 - Certificate-Posting and display requirements.¶
5.08.160 - Certificate-Renewal procedure.¶
5.08.170 - Duplicate certificates.¶
5.08.180 - Confidentiality-Information disclosure conditions.¶
5.08.190 - Statements and records-Preservation and audit requirements.¶
5.08.200 - Collector-Additional powers.¶
5.08.210 - Failure to file statement-Determination of tax by collector.¶
5.08.220 - Appeal procedure.¶
5.08.230 - Tax payment-Procedure.¶
5.08.240 - Tax payment-Computed on gross receipts- Schedule of classifications.¶
5.08.250 - Classification-Review procedure.¶
5.08.260 - Reclassification notice-Request for hearing.¶
5.08.270 - Advertising services.¶
5.08.280 - Amusement machines incidental to other businesses.¶
5.08.290 - Arcades.¶
5.08.295 - Apartment complexes with four or more units.¶
5.08.300 - Mobilehome and trailer parks.¶
5.08.310 - Tax payment-Flat rate-Schedule.¶
5.08.320 - Tax payment—Rate for delivery vehicles.¶
5.08.330 - Tax payment—Outside businesses.¶
5.08.340 - Delinquent taxes—Penalty—Installment payment agreement.¶
5.08.350 - Tax deemed debt to city—Actions to collect.¶
5.08.360 - Refunds—Overpayments.¶
5.08.370 - Refunds—Unused portions.¶
5.08.380 - Effect of provisions on past actions.¶
5.08.390 - Enforcement—Rules and regulations.¶
5.08.400 - Enforcement—Officers authorized—Inspection powers.¶
5.08.410 - Unlawful businesses not authorized.¶
5.08.420 - Enforcement—Remedies cumulative.¶
5.08.430 - Violation—Penalty.¶
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