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 Section 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.
Licensing for Revenue and RegulationBusiness License Taxation
Section § 16110
This law says that if a city or county charges a business license tax based on a company's total earnings, they cannot show the total earnings amount or the business tax cost on the actual tax receipt.
business license tax gross receipts tax receipt
Section § 16111
This section defines some key terms used in the chapter. It explains that a 'business license tax receipt' is a certificate showing a business has paid its tax. It also clarifies that 'city' includes charter cities, and 'county' includes charter counties.
As used in this chapter:
(a)CA Business & Professions Code § 16111(a) “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.
(b)CA Business & Professions Code § 16111(b) “City” includes a charter city.
(c)CA Business & Professions Code § 16111(c) “County” includes a charter county.
business license tax receipt certificate tax payment evidence
Section § 16112
The law states that the privacy of a business's tax information and income is important and affects the whole state.
The Legislature finds and declares that protecting the privacy of a business’s tax payments and gross receipts is a matter of statewide interest and concern.
business privacy tax payments gross receipts
