California Business and Professions Code 16110 – No city, county, or city and county which levies a business license …
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No city, county, or city and county which levies a business license tax calculated on a basis of gross receipts pursuant to Section 16000 or 16100 or § 37101 of the Government Code, as the case may be, or pursuant to any other provision of law, shall include the amount of gross receipts or the cost of the business license tax on the business license tax receipt.
(Added by Stats. 1986, Ch. 388, Sec. 1.)
Terms Used In California Business and Professions Code 16110
- Business license tax receipt: means the receipt or certificate required to be posted or displayed as evidence of a business's payment of the tax. See California Business and Professions Code 16111
- City: includes a charter city. See California Business and Professions Code 16111
- County: includes a charter county. See California Business and Professions Code 16111
- license: means license, certificate, registration, or other means to engage in a business or profession regulated by this code or referred to in Section 1000 or 3600. See California Business and Professions Code 23.7