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§ 5.04.050 — Branch establishments

Riverside Municipal Code (Supp. No. 33: codified through Ordinance No. 7776, enacted June 23, 2026) · Riverside Municipal Code § 5.04.050

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5.04.050 - Branch establishments.

A separate tax certificate must be obtained for each branch establishment or separate business location, and for each separate type of business at the same location. In reference to theaters and shows, each screen shall be considered a separate business. Each certificate shall identify the type of business certified thereby at the location; provided that warehouses or distribution facilities located on the same premises or upon contiguous premises and used in connection with or incidental to a business taxed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments; provided further that no separate business transactions or administrative or management related activities shall be carried on in such incidental or supplemental warehouses or distribution facilities.

(Ord. 7390 § 1, 2017; Ord. 6923 § 5, 2007; Ord. 5732 § 1, 1989; Ord. 5731 § 1, 1989; Ord. 3804 (part), 1971)