Director of Finance Ruling 1
(PDF)
Tax Payment Procedures for Short-Term or Infrequent Events classified as Recreation and Entertainment
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
Tax Payment Procedures for Short-Term or Infrequent Events classified as Recreation and Entertainment
Classification for Taxation for Hotel or Motel Businesses
Dual Classification for Construction Contractors
Business Tax Classification for Health Facilities
Gross Receipts Reporting and Taxation of Real Estate Brokerage Firms/Offices
Apportionment of Gross Receipts of Radio and Television Broadcasting Companies
Apportionment of Gross Receipts of Newspaper Publishing Companies
Apportionment Guidelines for the Classification of Professional/Semi-Professional Connected Businesses and Personal Services
Apportionment of Gross Receipts for Classification of Retailers, Grocers, Auto Dealers, Wholesalers, Manufacturers, Cannabis Related Businesses
Commission Merchants, Commission Brokers, Commission Agents Dealing in Tangible Personal Property
Transfer of Business Tax Certificatei
Transportation Agents, Brokers, Tour Arrangers, Etc.in
Sublease of Real Property
Limited Equity Housing Cooperatives
Procedures for Changing the Industry Classification of a Business(es)
Assessment of Penalties and Interest on Tax Liabilities Resulting from Changing the Industry Classification of a Business(es)
Retailers/Wholesalers Earning Finance and Other Charges on Deferred Payment Accounts
Non-Tax Exempt Transactions
Gross Receipts of Persons Acting as Agent or Trustee
Affirming the Methods of Establishing and Applying Assessments/Estimates Due
Gross Receipts and Taxation of Businesses in Process of Being Sold, Transferred or Liquidated
Exemptions for Transfers to Non-Profit Tax Exempt Entities
Contracted Services
Filing an Estimated Return
Pending
Exemption for Gross Receipts of Not-for-Profit Community Service Organizations
Exemption for Major Renovations
Unconstitutional or Illegal Tax Provision
Individuals who are Independent Contractors
Brokers Located Outside of the City
Management Companies and Gross Receipts
Parking Tax Ordinance Clarification
Application of Sugar-Sweetened Beverage Distribution Tax on Beverage Products First Distributed into the City of Oakland and Subsequently Redistributed Outside the City
Low Income Housing Exemption Filing Due Date
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