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City of Costa Mesa, CA
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Code of Ordinances
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Title 9 Licenses and Business Regulations
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Chapter I BUSINESS TAX
Chapter I
BUSINESS TAX
Article 1
Generally
§ 9-1
License required generally.
Article 2
Definitions
§ 9-2
Administrative headquarters; administrative offices.
§ 9-3
Business.
§ 9-4
Business tax.
§ 9-5
City.
§ 9-6
Contractor.
§ 9-7
Council.
§ 9-9
Gross receipts.
§ 9-10
Person.
§ 9-11
Rental units.
§ 9-12
Sale, sell.
§ 9-13
Show, exhibition.
§ 9-14
Swap meet.
§ 9-15
Tax collector.
Article 3
Exemptions
§ 9-16
Exemption—Nonprofit organizations.
§ 9-17
Same—Artists and art exhibits.
§ 9-18
Same—Farmers.
§ 9-19
Same—Public utilities.
§ 9-20
Same—Professional services.
§ 9-21
Exemption—Disabled veterans.
§ 9-22
Constitutional exemption.
§ 9-23
Exempt business license.
Article 4
Schedules
§ 9-24
Business tax registration certificate payment required.
§ 9-25
Gross receipts.
§ 9-26
Contractors.
§ 9-27
Vehicle for hire and bus.
§ 9-28
Shows, exhibitions, swap meets.
Article 5
Administration, Application and Procedures
§ 9-29
Branch establishments and separate businesses.
§ 9-29.5
Cannabis tax.
§ 9-30
Concessions.
§ 9-31
Subcontractor list.
§ 9-32
Unlawful business not authorized.
§ 9-33
Permit prerequisite to issuance of license.
§ 9-34
Compliance with other requirements.
§ 9-35
Contents of business license.
§ 9-36
Application for first business license.
§ 9-37
Processing of application.
§ 9-38
Taxes payable in advance.
§ 9-39
Term of business license.
§ 9-40
Prorating of business taxes; appointment.
§ 9-41
Error in fee nonprejudicial.
§ 9-42
Minor errors in payments.
§ 9-43
Unpaid taxes.
§ 9-44
Business licenses not transferable.
§ 9-45
Duplicate business license.
§ 9-46
Determination of business tax where application was not filed.
§ 9-47
Deficiency determinations.
§ 9-48
Refunds authorized.
§ 9-49
Application for refund.
§ 9-50
Refund barred by fraud.
§ 9-51
Payment prerequisite to refund.
§ 9-52
Renewal of license.
§ 9-53
Penalties for delinquency.
§ 9-54
Payments, etc., made by mail.
§ 9-55
Extensions of time for filing.
§ 9-56
Information confidential.
Article 6
Enforcement
§ 9-57
Posting and keeping business license.
§ 9-58
Entry to inspect; exhibition of business license.
§ 9-59
Audit and verification of taxes.
§ 9-60
Records retention.
§ 9-61
Violations of this Code a misdemeanor.
§ 9-62
Conviction not waiver of tax.
§ 9-63
Appeal.
§ 9-64
Severability.