| Article I. General Provisions. |
| § 5.1. Definitions. |
| § 5.2. License does not authorize illegal business. |
| § 5.3. License required; application for license. |
| § 5.4. Preparation and issuance of licenses; contents. |
| § 5.5. Not to be issued to persons owing license taxes to city; exceptions. |
| § 5.6. Amended or duplicate licenses. |
| § 5.7. Payment of taxes in lawful money in advance. |
| § 5.8. Branch establishments. |
| § 5.9. Two or more businesses at the same location. |
| § 5.10. When license taxes due and payable. |
| § 5.11. When payment becomes delinquent. |
| § 5.12. Written statement as to number of employees. |
| § 5.13. Licenses for newly established businesses. |
| § 5.14. Renewals. |
| § 5.15. Posting and retention of license. |
| § 5.16. Effect of acceptance of secondhand goods as part payment for new merchandise. |
| § 5.17. License tax for contractors payable quarterly. |
| § 5.18. to 5.19. Reserved. |
| Article II. General Taxes. |
| § 5.20. Purpose. |
| § 5.21. Business license taxes imposed. |
| § 5.22. Business license tax rates. |
| § 5.23. Central station industrial protective service. |
| § 5.24. Persons without a fixed place of business. |
| § 5.25. License taxes for peddlers, caterers, and street vendors. |
| § 5.26. [RESERVED] |
| § 5.27. Dealers in junk, metal, rags, paper, etc. |
| § 5.28. [REPEALED] |
| § 5.29. Shows, circuses, rodeos and other amusements. |
| § 5.30. Penalties. |
| § 5.31. Adjustment for inflation. |
| § 5.32. Effective date of article. |
| § 5.33. to 5.34. Reserved. |
| Article III. Special Taxes. |
| § 5.35. Hazardous waste treatment, storage or disposal facilities. |
| § 5.36. Hazardous waste treatment, storage or disposal by or on behalf of related corporate entities. |
| § 5.37. Waste to energy facilities. |
| § 5.38. Solid waste materials processing and recycling facilities. |
| § 5.39. Lead-acid battery recycling facilities. |
| § 5.40. Setting license tax rates by resolution; annual adjustment of tax rates; penalties. |
| § 5.41. to 5.44. Reserved. |
| Article IV. Special Parcel Tax. |
| § 5.45. Special parcel tax on warehouses, truck terminals, freight terminals and other distribution facilities. |
| § 5.46. Public safety special parcel tax. |
| § 5.47. Apportionment of special tax. |
| § 5.48. to 5.49. Reserved. |
| Article V. Enforcement. |
| § 5.50. Enforcement of chapter; examination of business premises; right of entry; complaints. |
| § 5.51. Rules and regulations. |
| § 5.52. Remedies not to bar collection; remedies to be cumulative. |
| § 5.53. Assessment of license tax upon failure to file statement, etc. |
| § 5.54. Compromise of claim for tax. |
| § 5.55. Accepting greater or lesser sums than required by chapter prohibited. |
| § 5.56. Amount of tax deemed debt to city; recovery of debt; integration of permit and payment requirements. |
| § 5.57. False or misleading statements in application. |
| § 5.58. False returns and certificates. |
| § 5.59. Discontinuance of operations before expiration date. |
| § 5.60. Prohibited acts; validity of chapter; violations a misdemeanor; repeal of conflicting ordinances but saving certain clauses therein. |
| § 5.61. Chapter not to burden interstate or foreign commerce. |
| § 5.62. Adjustments, refunds and exemptions - procedure. |
| § 5.63. Investigations of peddlers. |
| § 5.64. Permit for moving structures. |
| § 5.65. Motion picture production. |
| § 5.66. Used car and automobile dealers. |
| § 5.67. Junk, secondhand metal, rags, paper, secondhand steel, pipe and fittings dealers. |
| § 5.68. Revocation and suspension of licenses - hearing. |
| § 5.69. Same - Notification of licensee. |
| § 5.70. Same - Failure to pay taxes as grounds for revocation. |
| § 5.71. Same - Resumption of business. |
| §§ 5.72 - 5.79. [RESERVED] |
| Article VI. Business Permit Regulations for Adult or Sexually Oriented Businesses or Similar Businesses. |
| § 5.80. Legislative purpose. |
| § 5.81. Definitions. |
| § 5.81.1. Purposes of definitions; words defined. |
| § 5.81.2. Definitions (A - B). |
| § 5.81.3. Definitions (C - D). |
| § 5.81.4. Definitions (E - L). |
| § 5.81.5. Definitions (M - O). |
| § 5.81.6. Definitions (P - Q). |
| § 5.81.7. Definitions (R - S). |
| § 5.81.8. Definitions (T - Z). |
| § 5.82. Prohibition. |
| § 5.83. Adult or sexually oriented business permit required. |
| § 5.84. Adult or sexually oriented business permits. |
| § 5.85. Investigation and action on application for an adult or sexually oriented business permit. |
| § 5.86. Adult or sexually oriented business permit denial. |
| § 5.87. Transfer and renewal of adult or sexually oriented business permits. |
| § 5.88. Adult or sexually oriented business employee permit. |
| § 5.89. Investigation and action on application for an adult or sexually oriented business employee permit. |
| § 5.90. Suspension or revocation of adult or sexually oriented business regulatory permits. |
| § 5.91. Appeal of denial, suspension or revocation. |
| § 5.92. Adult or sexually oriented business development and performance standards. |
| § 5.93. Registration of new employees. |
| § 5.94. Register of entertainers. |
| § 5.95. Display of permit and identification card. |
| § 5.96. Employment of and services rendered to persons under the age of eighteen (18) years prohibited. |
| § 5.97. Inspection. |
| § 5.98. Time limit for filing application for permit. |
| § 5.99. Regulations nonexclusive. |
| § 5.100. Separate offense for each day. |
| § 5.101. Administrative remedies. |
| § 5.102. Violation and penalty. |
| § 5.103. Civil injunction. |
| § 5.104. Public nuisance. |
| §§ 5.105. to 5.106. Reserved. |
| Article VII. Business Permit Regulations for Massage Businesses |
| § 5.107.00. PurposeAuthority. |
| § 5.107.01. Definitions. |
| § 5.107.02. Exemptions. |
| § 5.107.03. Requirements. |
| § 5.107.04. Permit Application. |
| § 5.107.05. Permit issuance and Registration; or Denial, Suspension, Revocation. |
| § 5.107.06. Permit Duration and Renewal. |
| § 5.107.07. Posting and Recordkeeping. |
| § 5.107.08. Facility Requirements. |
| § 5.107.09. Inspections; Violations and Penalties; Notice and Appeals. |
| § 5.107.10. Hours of Operation. |
| § 5.107.11. Department Coordination with CAMTC. |
| § 5.107.12. Property Owner Responsibility. |
| §§ 5.108. and 5.109. Reserved. |
| Article VIII. Utility Users’ Tax. |
| § 5.110. Title. |
| § 5.111. Purpose. |
| § 5.112. Definitions. |
| § 5.113. Effective date; maximum rate; sunset date. |
| § 5.114. Electricity users’ tax. |
| § 5.115. Gas users’ tax. |
| § 5.116. Water users’ tax. |
| § 5.117. Telecommunications users’ tax. |
| § 5.118. Video users’ tax. |
| § 5.119. Substantial nexus; minimum contacts. |
| § 5.120. Bundling taxable items with nontaxable items. |
| § 5.121. Exemptions. |
| § 5.122. Rate of utility users’ tax; termination, reduction or suspension of utility users’ tax. |
| § 5.123. Duty to collect; procedures. |
| § 5.124. Collection penalties. |
| § 5.125. Actions to collect. |
| § 5.126. Deficiency determination and assessment; tax application errors. |
| § 5.127. Administrative remedy; non-paying service users. |
| § 5.128. Additional powers and duties of the Tax Administrator. |
| § 5.129. Records. |
| § 5.130. Refunds. |
| § 5.131. Appeals. |
| § 5.132. Interaction with California Public Utilities Commission. |
| § 5.133. Amendment. |
| § 5.134. Future amendments to cited statutes. |
| § 5.135. Independent audit of tax collection, exemption, remittance and expenditure. |
| § 5.136. No injunction or writ of mandate. |
| § 5.137. Remedies cumulative. |
| § 5.138. [REPEALED] |