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City of Oakland Director of Finance Rulings

The following Director of Finance rulings were written to clarify or resolve issues that have arisen which affect certain sections of the Business Tax Ordinance. Click on each item to learn more about that ruling


Director of Finance Ruling 10 (PDF)

Apportionment of Gross Receipts for Classification of Retailers, Grocers, Auto Dealers, Wholesalers, Manufacturers, Cannabis Related Businesses

Director of Finance Ruling 34 (PDF)

Application of Sugar-Sweetened Beverage Distribution Tax on Beverage Products First Distributed into the City of Oakland and Subsequently Redistributed Outside the City

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