home
Home
code
Code
Code
Index
law
Laws (0)
New Laws (0)
help_center
Help
Help
About Us
ecode
ecode
search
Login
City of Claremont, CA
chevron_right
2024-04-23
info
chevron_right
Municipal Code
chevron_right
Title 4 Business Tax
Municipal Code
Ttl 1
General Provisions
Ttl 2
Administration and Personnel
Ttl 3
Revenue and Finance
Ttl 4
Business Tax
Ch 4.02
DEFINITIONS
§ 4.02.010
General.
§ 4.02.020
Ambulance.
§ 4.02.030
Annualization.
§ 4.02.040
Applicant.
§ 4.02.050
Arts and crafts fair.
§ 4.02.053
Arts and crafts fair organizer.
§ 4.02.055
Arts and crafts fair vendor.
§ 4.02.057
Branch or management office.
§ 4.02.060
Builder-owner.
§ 4.02.070
Building and loan.
§ 4.02.080
Business.
§ 4.02.090
Business tax.
§ 4.02.100
Business tax certificate.
§ 4.02.110
Catering truck.
§ 4.02.120
Certificate holder.
§ 4.02.130
Coin-operated machine.
§ 4.02.140
Collector.
§ 4.02.150
Commission agent, broker or merchant.
§ 4.02.160
Conduct.
§ 4.02.170
Contractor.
§ 4.02.180
Cost of doing business.
§ 4.02.190
Day.
§ 4.02.200
Disabled veteran.
§ 4.02.210
Employed.
§ 4.02.213
Employees, determination of number.
§ 4.02.220
Engaged in business.
§ 4.02.230
Fixed place of business.
§ 4.02.240
Flat or fixed rate tax.
§ 4.02.245
Game machine.
§ 4.02.250
Garage sale.
§ 4.02.260
General contractor.
§ 4.02.265
Grocery store.
§ 4.02.270
Gross receipts.
§ 4.02.280
Handicrafter.
§ 4.02.290
Handy person.
§ 4.02.300
Hotel-motel-rooming house.
§ 4.02.303
Import-export.
§ 4.02.310
Insurance agent.
§ 4.02.320
Insurance broker.
§ 4.02.330
Isolated transaction.
§ 4.02.340
Itinerant merchant.
§ 4.02.350
Manufacture or process.
§ 4.02.360
Manufacturer.
§ 4.02.370
Nonprofit tax-exempt organization.
§ 4.02.380
Owner.
§ 4.02.390
Peddler.
§ 4.02.400
Permit.
§ 4.02.410
Person.
§ 4.02.420
Premises.
§ 4.02.440
Professional corporation.
§ 4.02.450
Pushcart.
§ 4.02.460
Real estate agent.
§ 4.02.470
Real estate broker.
§ 4.02.480
Real estate developer.
§ 4.02.490
Rental of residential real estate.
§ 4.02.500
Retail sale.
§ 4.02.510
Retailer.
§ 4.02.511
Retirement home, convalescent home, skilled nursing facility, residential or community care facility.
§ 4.02.520
Revocation.
§ 4.02.530
Sale.
§ 4.02.540
Services.
§ 4.02.550
Solicitor.
§ 4.02.560
Stockbroker.
§ 4.02.570
Subcontractor.
§ 4.02.580
Tax.
§ 4.02.590
Taxicab.
§ 4.02.600
Transact and carry on.
§ 4.02.610
Utility and public utility.
§ 4.02.620
Vehicle.
§ 4.02.630
Vending machine operations.
§ 4.02.640
Vendor.
§ 4.02.650
Wholesale sale.
§ 4.02.660
Wholesaler.
§ 4.02.670
Yard sale.
Ch 4.04
BUSINESS TAX COLLECTOR
§ 4.04.010
Collector—Duty to enforce.
§ 4.04.020
Collector—Duty to keep records.
§ 4.04.030
Collector—Deposit of taxes, charges and penalties.
§ 4.04.040
Collector—Duty to determine business type or class.
§ 4.04.050
Collector—Necessary rules and regulations.
§ 4.04.060
Collector—Extension of time for filing.
§ 4.04.070
Collector—Additional power to compromise claims.
§ 4.04.080
Collector—Authority to suspend and revoke tax certificate.
§ 4.04.090
Appeal of collector's decision.
§ 4.04.100
Notice.
Ch 4.06
ADMINISTRATIVE PROVISIONS
§ 4.06.010
Purpose of title.
§ 4.06.020
Payment of business tax and tax certificate required.
§ 4.06.030
Tax on new business—When payable.
§ 4.06.040
Evidence of doing business.
§ 4.06.050
Two or more allied businesses.
§ 4.06.060
Single location—Multiple businesses—Separate owners.
§ 4.06.070
Concessions—Separate tax certificate required.
§ 4.06.080
Separate computation of business tax—Branch establishments.
§ 4.06.090
Association with local business.
§ 4.06.100
Partnerships.
§ 4.06.110
Corporations—In general.
§ 4.06.120
Professional corporations.
§ 4.06.130
Payment of other fees or taxes not excused.
§ 4.06.140
General contractor's statement.
§ 4.06.150
Tax certificate—Does not permit business otherwise prohibited.
§ 4.06.160
Other agency review.
§ 4.06.170
Decisions on amounts imposed.
§ 4.06.180
Confidentiality.
Ch 4.08
APPORTIONMENT OF TAX
§ 4.08.010
No undue burden.
§ 4.08.020
Necessary rules and regulations.
§ 4.08.030
Burden on interstate or intercity commerce—Petition for adjustment.
Ch 4.10
PAYMENT OF TAX AND ISSUANCE OF TAX CERTIFICATE
§ 4.10.010
Business tax application.
§ 4.10.020
Statements not conclusive.
§ 4.10.030
Contents of tax certificate.
§ 4.10.040
Term of tax certificate—New.
§ 4.10.050
Term of tax certificate—Renewal—Due date—No grace period.
§ 4.10.060
Tax—How and when payable—Effect of dishonored instrument.
§ 4.10.070
Tax—Application of money towards delinquent taxes.
§ 4.10.080
Statement of tax—Mistake not conclusive.
§ 4.10.090
Renewal statement—Gross receipts—Submission and filing.
§ 4.10.100
Payments, statements made by mail—Effect.
§ 4.10.110
Penalties for delinquency—Application—Written agreement to satisfy indebtedness— Effect.
§ 4.10.120
Penalties for delinquency—Added to tax.
§ 4.10.130
Suspension and revocation of tax certificate.
§ 4.10.140
Refunds.
§ 4.10.200
Posting, public display—Keeping on person.
§ 4.10.210
Nontransferable—Change of name or location.
§ 4.10.220
Duplicates.
§ 4.10.230
Use of tax certificate by unlicensed person.
§ 4.10.240
Unpaid taxes—Tax plus penalties.
Ch 4.12
ENFORCEMENT
§ 4.12.010
Enforcement—Right of entry.
§ 4.12.020
Enforcement—Final building inspection.
§ 4.12.030
Audit of books.
§ 4.12.040
Taxes a debt to City—Actions for collection of taxes.
§ 4.12.050
Penalty—Conducting business without tax certificate.
§ 4.12.060
Saving clause.
§ 4.12.070
Misrepresentation.
§ 4.12.080
Suspension or revocation of tax certificate.
§ 4.12.090
Remedies cumulative.
Ch 4.14
EXEMPTIONS
§ 4.14.010
Business activity exempt under state or federal law.
§ 4.14.020
Other exemptions.
§ 4.14.030
Tax certificate required.
§ 4.14.040
Burden of proof.
§ 4.14.050
Filing for exemptions.
§ 4.14.060
Tax-exempt tax certificates—Limitations.
Ch 4.16
BUSINESS TAX CATEGORIES
§ 4.16.010
Tax Category I—Auto dealer, auto repair, service station and food stores.
§ 4.16.020
Tax Category II—All other retail businesses.
§ 4.16.030
Tax Category III—Service.
§ 4.16.040
Tax Category IV—Professionals.
§ 4.16.050
Tax Category V—Wholesale, manufacturing, import-export, branch and management offices.
§ 4.16.060
Tax Category VI—Retirement home, convalescent home, skilled nursing facility, residential or community care facility.
§ 4.16.070
Tax Category VII—Contractors and real estate developers.
§ 4.16.080
Tax Category VIII—Rental of commercial property.
§ 4.16.090
Tax Category IX—Recreation centers, vending machine operations and entertainment machines.
§ 4.16.100
Tax Category X—Utilities not franchised by the City.
§ 4.16.110
Tax Category XI—TV program service providers not franchised by City.
§ 4.16.120
Tax Category XII—Flat or fixed rate classifications.
Ch 4.18
BUSINESS TAX RATES
§ 4.18.010
Tax Category I—Auto dealer, auto repair, service station and food stores.
§ 4.18.020
Tax Category II—All other retail businesses.
§ 4.18.030
Tax Category III—Services.
§ 4.18.040
Tax Category IV—Professionals.
§ 4.18.050
Tax Category V—Wholesale, manufacturing, import-export, branch and management offices.
§ 4.18.060
Tax Category VI—Retirement home, convalescent home, residential or community care facility.
§ 4.18.070
Tax Category VII—Contractors and real estate developers.
§ 4.18.080
Tax Category VIII—Rental of commercial property.
§ 4.18.090
Tax Category IX—Recreation centers, vending and entertainment machines.
§ 4.18.100
Tax Category X—Utility not franchised by the City.
§ 4.18.110
Tax Category XI—TV program service providers not franchised by the City.
§ 4.18.120
Tax Category XII—Flat or fixed rates.
§ 4.18.130
Indexing of flat taxes and of caps.
Ch 4.20
CANNABIS BUSINESS TAX
§ 4.20.010
Title.
§ 4.20.020
Authority and purpose.
§ 4.20.030
Intent.
§ 4.20.040
Definitions.
§ 4.20.050
Tax imposed.
§ 4.20.060
Registration, reporting and remittance of tax.
§ 4.20.070
Payments and communications—Timely remittance.
§ 4.20.080
Payment—When taxes deemed delinquent.
§ 4.20.090
Notice not required by the City.
§ 4.20.100
Penalties and interest.
§ 4.20.110
Refunds and credits.
§ 4.20.120
Refunds and procedures.
§ 4.20.130
Personal cultivation not taxed.
§ 4.20.140
Administration of the tax.
§ 4.20.150
Appeal procedure.
§ 4.20.160
Enforcement—Action to collect.
§ 4.20.170
Apportionment.
§ 4.20.180
Constitutionality and legality.
§ 4.20.190
Audit and examination of premises and records.
§ 4.20.200
Other licenses, permits, taxes, fees, or charges.
§ 4.20.210
Payment of tax does not authorize unlawful business.
§ 4.20.220
Deficiency determinations.
§ 4.20.230
Failure to report—Nonpayment, fraud.
§ 4.20.240
Tax assessment—Notice requirements.
§ 4.20.250
Tax assessment—Hearing, application, and determination.
§ 4.20.260
Relief from taxes—Disaster or crop failure.
§ 4.20.270
Conviction for violation—Taxes not waived.
§ 4.20.280
Violation deemed misdemeanor.
§ 4.20.290
Severability.
§ 4.20.300
Remedies cumulative.
§ 4.20.310
Amendment or modification.
Ttl 5
Business Regulation
Ttl 6
Animals
Ttl 7
(Reserved)
Ttl 8
Health and Safety
Ttl 9
Public Peace, Morals and Welfare
Ttl 10
Vehicles and Traffic
Ttl 11
Public Parks and Facilities
Ttl 12
Streets and Sidewalks
Ttl 13
Sewers
Ttl 14
(Reserved)
Ttl 15
Buildings and Construction
Ttl 16
Zoning
Ttl 17
Subdivision Ordinance
Ttl 18
Signs
Statutory References
Ttl SR
Statutory References for California Cities
Tables
Ttl OL
Ordinance List
arrow_back
print
Print
email
Email
download
Download
share
Share
add_alert
Get Updates
arrow_forward
Title 4
Business Tax
Chapter 4.02
DEFINITIONS
chevron_right
§ 4.02.010
General.
chevron_right
§ 4.02.020
Ambulance.
chevron_right
§ 4.02.030
Annualization.
chevron_right
§ 4.02.040
Applicant.
chevron_right
§ 4.02.050
Arts and crafts fair.
chevron_right
§ 4.02.053
Arts and crafts fair organizer.
chevron_right
§ 4.02.055
Arts and crafts fair vendor.
chevron_right
§ 4.02.057
Branch or management office.
chevron_right
§ 4.02.060
Builder-owner.
chevron_right
§ 4.02.070
Building and loan.
chevron_right
§ 4.02.080
Business.
chevron_right
§ 4.02.090
Business tax.
chevron_right
§ 4.02.100
Business tax certificate.
chevron_right
§ 4.02.110
Catering truck.
chevron_right
§ 4.02.120
Certificate holder.
chevron_right
§ 4.02.130
Coin-operated machine.
chevron_right
§ 4.02.140
Collector.
chevron_right
§ 4.02.150
Commission agent, broker or merchant.
chevron_right
§ 4.02.160
Conduct.
chevron_right
§ 4.02.170
Contractor.
chevron_right
§ 4.02.180
Cost of doing business.
chevron_right
§ 4.02.190
Day.
chevron_right
§ 4.02.200
Disabled veteran.
chevron_right
§ 4.02.210
Employed.
chevron_right
§ 4.02.213
Employees, determination of number.
chevron_right
§ 4.02.220
Engaged in business.
chevron_right
§ 4.02.230
Fixed place of business.
chevron_right
§ 4.02.240
Flat or fixed rate tax.
chevron_right
§ 4.02.245
Game machine.
chevron_right
§ 4.02.250
Garage sale.
chevron_right
§ 4.02.260
General contractor.
chevron_right
§ 4.02.265
Grocery store.
chevron_right
§ 4.02.270
Gross receipts.
chevron_right
§ 4.02.280
Handicrafter.
chevron_right
§ 4.02.290
Handy person.
chevron_right
§ 4.02.300
Hotel-motel-rooming house.
chevron_right
§ 4.02.303
Import-export.
chevron_right
§ 4.02.310
Insurance agent.
chevron_right
§ 4.02.320
Insurance broker.
chevron_right
§ 4.02.330
Isolated transaction.
chevron_right
§ 4.02.340
Itinerant merchant.
chevron_right
§ 4.02.350
Manufacture or process.
chevron_right
§ 4.02.360
Manufacturer.
chevron_right
§ 4.02.370
Nonprofit tax-exempt organization.
chevron_right
§ 4.02.380
Owner.
chevron_right
§ 4.02.390
Peddler.
chevron_right
§ 4.02.400
Permit.
chevron_right
§ 4.02.410
Person.
chevron_right
§ 4.02.420
Premises.
chevron_right
§ 4.02.440
Professional corporation.
chevron_right
§ 4.02.450
Pushcart.
chevron_right
§ 4.02.460
Real estate agent.
chevron_right
§ 4.02.470
Real estate broker.
chevron_right
§ 4.02.480
Real estate developer.
chevron_right
§ 4.02.490
Rental of residential real estate.
chevron_right
§ 4.02.500
Retail sale.
chevron_right
§ 4.02.510
Retailer.
chevron_right
§ 4.02.511
Retirement home, convalescent home, skilled nursing facility, residential or community care facility.
chevron_right
§ 4.02.520
Revocation.
chevron_right
§ 4.02.530
Sale.
chevron_right
§ 4.02.540
Services.
chevron_right
§ 4.02.550
Solicitor.
chevron_right
§ 4.02.560
Stockbroker.
chevron_right
§ 4.02.570
Subcontractor.
chevron_right
§ 4.02.580
Tax.
chevron_right
§ 4.02.590
Taxicab.
chevron_right
§ 4.02.600
Transact and carry on.
chevron_right
§ 4.02.610
Utility and public utility.
chevron_right
§ 4.02.620
Vehicle.
chevron_right
§ 4.02.630
Vending machine operations.
chevron_right
§ 4.02.640
Vendor.
chevron_right
§ 4.02.650
Wholesale sale.
chevron_right
§ 4.02.660
Wholesaler.
chevron_right
§ 4.02.670
Yard sale.
chevron_right
Chapter 4.04
BUSINESS TAX COLLECTOR
chevron_right
§ 4.04.010
Collector—Duty to enforce.
chevron_right
§ 4.04.020
Collector—Duty to keep records.
chevron_right
§ 4.04.030
Collector—Deposit of taxes, charges and penalties.
chevron_right
§ 4.04.040
Collector—Duty to determine business type or class.
chevron_right
§ 4.04.050
Collector—Necessary rules and regulations.
chevron_right
§ 4.04.060
Collector—Extension of time for filing.
chevron_right
§ 4.04.070
Collector—Additional power to compromise claims.
chevron_right
§ 4.04.080
Collector—Authority to suspend and revoke tax certificate.
chevron_right
§ 4.04.090
Appeal of collector's decision.
chevron_right
§ 4.04.100
Notice.
chevron_right
Chapter 4.06
ADMINISTRATIVE PROVISIONS
chevron_right
§ 4.06.010
Purpose of title.
chevron_right
§ 4.06.020
Payment of business tax and tax certificate required.
chevron_right
§ 4.06.030
Tax on new business—When payable.
chevron_right
§ 4.06.040
Evidence of doing business.
chevron_right
§ 4.06.050
Two or more allied businesses.
chevron_right
§ 4.06.060
Single location—Multiple businesses—Separate owners.
chevron_right
§ 4.06.070
Concessions—Separate tax certificate required.
chevron_right
§ 4.06.080
Separate computation of business tax—Branch establishments.
chevron_right
§ 4.06.090
Association with local business.
chevron_right
§ 4.06.100
Partnerships.
chevron_right
§ 4.06.110
Corporations—In general.
chevron_right
§ 4.06.120
Professional corporations.
chevron_right
§ 4.06.130
Payment of other fees or taxes not excused.
chevron_right
§ 4.06.140
General contractor's statement.
chevron_right
§ 4.06.150
Tax certificate—Does not permit business otherwise prohibited.
chevron_right
§ 4.06.160
Other agency review.
chevron_right
§ 4.06.170
Decisions on amounts imposed.
chevron_right
§ 4.06.180
Confidentiality.
chevron_right
Chapter 4.08
APPORTIONMENT OF TAX
chevron_right
§ 4.08.010
No undue burden.
chevron_right
§ 4.08.020
Necessary rules and regulations.
chevron_right
§ 4.08.030
Burden on interstate or intercity commerce—Petition for adjustment.
chevron_right
Chapter 4.10
PAYMENT OF TAX AND ISSUANCE OF TAX CERTIFICATE
chevron_right
§ 4.10.010
Business tax application.
chevron_right
§ 4.10.020
Statements not conclusive.
chevron_right
§ 4.10.030
Contents of tax certificate.
chevron_right
§ 4.10.040
Term of tax certificate—New.
chevron_right
§ 4.10.050
Term of tax certificate—Renewal—Due date—No grace period.
chevron_right
§ 4.10.060
Tax—How and when payable—Effect of dishonored instrument.
chevron_right
§ 4.10.070
Tax—Application of money towards delinquent taxes.
chevron_right
§ 4.10.080
Statement of tax—Mistake not conclusive.
chevron_right
§ 4.10.090
Renewal statement—Gross receipts—Submission and filing.
chevron_right
§ 4.10.100
Payments, statements made by mail—Effect.
chevron_right
§ 4.10.110
Penalties for delinquency—Application—Written agreement to satisfy indebtedness— Effect.
chevron_right
§ 4.10.120
Penalties for delinquency—Added to tax.
chevron_right
§ 4.10.130
Suspension and revocation of tax certificate.
chevron_right
§ 4.10.140
Refunds.
chevron_right
§ 4.10.200
Posting, public display—Keeping on person.
chevron_right
§ 4.10.210
Nontransferable—Change of name or location.
chevron_right
§ 4.10.220
Duplicates.
chevron_right
§ 4.10.230
Use of tax certificate by unlicensed person.
chevron_right
§ 4.10.240
Unpaid taxes—Tax plus penalties.
chevron_right
Chapter 4.12
ENFORCEMENT
chevron_right
§ 4.12.010
Enforcement—Right of entry.
chevron_right
§ 4.12.020
Enforcement—Final building inspection.
chevron_right
§ 4.12.030
Audit of books.
chevron_right
§ 4.12.040
Taxes a debt to City—Actions for collection of taxes.
chevron_right
§ 4.12.050
Penalty—Conducting business without tax certificate.
chevron_right
§ 4.12.060
Saving clause.
chevron_right
§ 4.12.070
Misrepresentation.
chevron_right
§ 4.12.080
Suspension or revocation of tax certificate.
chevron_right
§ 4.12.090
Remedies cumulative.
chevron_right
Chapter 4.14
EXEMPTIONS
chevron_right
§ 4.14.010
Business activity exempt under state or federal law.
chevron_right
§ 4.14.020
Other exemptions.
chevron_right
§ 4.14.030
Tax certificate required.
chevron_right
§ 4.14.040
Burden of proof.
chevron_right
§ 4.14.050
Filing for exemptions.
chevron_right
§ 4.14.060
Tax-exempt tax certificates—Limitations.
chevron_right
Chapter 4.16
BUSINESS TAX CATEGORIES
chevron_right
§ 4.16.010
Tax Category I—Auto dealer, auto repair, service station and food stores.
chevron_right
§ 4.16.020
Tax Category II—All other retail businesses.
chevron_right
§ 4.16.030
Tax Category III—Service.
chevron_right
§ 4.16.040
Tax Category IV—Professionals.
chevron_right
§ 4.16.050
Tax Category V—Wholesale, manufacturing, import-export, branch and management offices.
chevron_right
§ 4.16.060
Tax Category VI—Retirement home, convalescent home, skilled nursing facility, residential or community care facility.
chevron_right
§ 4.16.070
Tax Category VII—Contractors and real estate developers.
chevron_right
§ 4.16.080
Tax Category VIII—Rental of commercial property.
chevron_right
§ 4.16.090
Tax Category IX—Recreation centers, vending machine operations and entertainment machines.
chevron_right
§ 4.16.100
Tax Category X—Utilities not franchised by the City.
chevron_right
§ 4.16.110
Tax Category XI—TV program service providers not franchised by City.
chevron_right
§ 4.16.120
Tax Category XII—Flat or fixed rate classifications.
chevron_right
Chapter 4.18
BUSINESS TAX RATES
chevron_right
§ 4.18.010
Tax Category I—Auto dealer, auto repair, service station and food stores.
chevron_right
§ 4.18.020
Tax Category II—All other retail businesses.
chevron_right
§ 4.18.030
Tax Category III—Services.
chevron_right
§ 4.18.040
Tax Category IV—Professionals.
chevron_right
§ 4.18.050
Tax Category V—Wholesale, manufacturing, import-export, branch and management offices.
chevron_right
§ 4.18.060
Tax Category VI—Retirement home, convalescent home, residential or community care facility.
chevron_right
§ 4.18.070
Tax Category VII—Contractors and real estate developers.
chevron_right
§ 4.18.080
Tax Category VIII—Rental of commercial property.
chevron_right
§ 4.18.090
Tax Category IX—Recreation centers, vending and entertainment machines.
chevron_right
§ 4.18.100
Tax Category X—Utility not franchised by the City.
chevron_right
§ 4.18.110
Tax Category XI—TV program service providers not franchised by the City.
chevron_right
§ 4.18.120
Tax Category XII—Flat or fixed rates.
chevron_right
§ 4.18.130
Indexing of flat taxes and of caps.
chevron_right
Chapter 4.20
CANNABIS BUSINESS TAX
chevron_right
§ 4.20.010
Title.
chevron_right
§ 4.20.020
Authority and purpose.
chevron_right
§ 4.20.030
Intent.
chevron_right
§ 4.20.040
Definitions.
chevron_right
§ 4.20.050
Tax imposed.
chevron_right
§ 4.20.060
Registration, reporting and remittance of tax.
chevron_right
§ 4.20.070
Payments and communications—Timely remittance.
chevron_right
§ 4.20.080
Payment—When taxes deemed delinquent.
chevron_right
§ 4.20.090
Notice not required by the City.
chevron_right
§ 4.20.100
Penalties and interest.
chevron_right
§ 4.20.110
Refunds and credits.
chevron_right
§ 4.20.120
Refunds and procedures.
chevron_right
§ 4.20.130
Personal cultivation not taxed.
chevron_right
§ 4.20.140
Administration of the tax.
chevron_right
§ 4.20.150
Appeal procedure.
chevron_right
§ 4.20.160
Enforcement—Action to collect.
chevron_right
§ 4.20.170
Apportionment.
chevron_right
§ 4.20.180
Constitutionality and legality.
chevron_right
§ 4.20.190
Audit and examination of premises and records.
chevron_right
§ 4.20.200
Other licenses, permits, taxes, fees, or charges.
chevron_right
§ 4.20.210
Payment of tax does not authorize unlawful business.
chevron_right
§ 4.20.220
Deficiency determinations.
chevron_right
§ 4.20.230
Failure to report—Nonpayment, fraud.
chevron_right
§ 4.20.240
Tax assessment—Notice requirements.
chevron_right
§ 4.20.250
Tax assessment—Hearing, application, and determination.
chevron_right
§ 4.20.260
Relief from taxes—Disaster or crop failure.
chevron_right
§ 4.20.270
Conviction for violation—Taxes not waived.
chevron_right
§ 4.20.280
Violation deemed misdemeanor.
chevron_right
§ 4.20.290
Severability.
chevron_right
§ 4.20.300
Remedies cumulative.
chevron_right
§ 4.20.310
Amendment or modification.
chevron_right