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City of Livermore, CA
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Municipal Code
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Title 3 Revenue and Finance
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Chapter 3.08 BUSINESS LICENSE TAX
Chapter 3.08
BUSINESS LICENSE TAX
Article I
General Provisions
§ 3.08.010
Definitions.
§ 3.08.020
Provisions enacted for revenue purposes.
§ 3.08.030
License fees constitute tax – Limitations on effect of license.
§ 3.08.040
Constitutional apportionment – Adjustments.
§ 3.08.050
Chapter provisions not exclusive.
§ 3.08.060
License tax – Required – Exceptions.
§ 3.08.070
Exemptions – Generally.
§ 3.08.080
Exemptions – Agriculture.
§ 3.08.090
Exemptions – Benefit activities.
§ 3.08.100
Exemptions – Charitable purposes.
§ 3.08.110
Exemptions – Disabled veterans.
§ 3.08.120
Exemptions – Doctors maintaining office outside City.
§ 3.08.130
Exemptions – Federal and state entities.
§ 3.08.140
Exemptions – Intercity freight carriers.
§ 3.08.150
Exemptions – Nonprofit activities.
§ 3.08.160
Reserved.
§ 3.08.170
Exemptions – Rental of one dwelling unit.
§ 3.08.180
Evidence of doing business.
§ 3.08.190
Branch establishments – Separate licenses.
§ 3.08.200
License – Contents.
§ 3.08.210
Application – First license.
§ 3.08.220
Application – Renewal business license tax.
§ 3.08.230
Payment – Time and method.
§ 3.08.240
Minimum tax – Registration fee.
§ 3.08.250
Reserved.
§ 3.08.260
Refunds of overpayments.
§ 3.08.270
Confidentiality of information – Disclosure restrictions.
§ 3.08.280
Transferability – Change of ownership or location.
§ 3.08.290
Duplicate licenses.
§ 3.08.300
Posting and display of licenses.
§ 3.08.310
Statements and records – Audit and inspection.
§ 3.08.320
Rules and regulations – Collector authority.
§ 3.08.330
Collector powers – Filing deadline extensions.
§ 3.08.340
License tax – Deemed debt to City – Actions.
§ 3.08.350
Doing business without license does not waive requirements.
§ 3.08.360
Failure to file statement or corrected statement.
§ 3.08.370
Delinquent payment – Penalties.
§ 3.08.380
Enforcement authority – Inspection of premises.
§ 3.08.390
Effect of chapter on past actions.
§ 3.08.400
Appeal procedure.
§ 3.08.410
Reserved.
§ 3.08.420
Violation – Remedies cumulative.
Article II
Classifications And Rates
§ 3.08.430
Classification and reclassification.
§ 3.08.440
Retail sales business.
§ 3.08.450
Wholesale businesses.
§ 3.08.460
Administrative headquarters and branch offices.
§ 3.08.470
Amusements and itinerant businesses – Flat rate.
§ 3.08.480
Construction contractors.
§ 3.08.490
Interstate shipments exempted.
§ 3.08.500
Manufacturing and processing businesses.
§ 3.08.510
Money-lending businesses.
§ 3.08.520
Outside or delivery businesses.
§ 3.08.530
Professional, semiprofessional or connected businesses.
§ 3.08.540
Recreation and entertainment.
§ 3.08.550
Rental of commercial property.
§ 3.08.560
Rental of residential property.
§ 3.08.570
Utilities.
§ 3.08.580
Vending machines.
§ 3.08.590
Warehousing and storage.
§ 3.08.600
Water.
§ 3.08.610
Miscellaneous businesses.
§ 3.08.620
Reserved.
Article III
Additional Tax On Residential Construction Businesses
§ 3.08.630
Definitions.
§ 3.08.640
Imposition of tax – Rate.
§ 3.08.650
Exemptions from tax.
§ 3.08.660
Computation – Due date.
§ 3.08.670
Liability for payment – Enforcement.
§ 3.08.680
Annexation fee credited toward tax.
§ 3.08.690
Refunds.
§ 3.08.700
Disposition of revenue.
§ 3.08.710
Construction or occupancy without building permit or tax payment prohibited – Penalty.
§ 3.08.720
Operative date.
Article IV
Industrial Construction Tax
§ 3.08.730
Definitions.
§ 3.08.740
Imposition of tax – Rate – Due date – Computation – Delinquency.
§ 3.08.750
Exceptions.
§ 3.08.760
Credit against tax for annexation fee paid.
§ 3.08.770
Tax liability and enforcement.
§ 3.08.780
Construction or occupancy without permit.
§ 3.08.790
Refunds.
§ 3.08.800
Proceeds of tax.
§ 3.08.810
Operative date.
Article V
Transfer Of Certain Tax Functions To County
§ 3.08.820
Transfer of duties elected by City – Statutory authority.
§ 3.08.830
Compensation for county functions.