Registration for business tax certificates.
Riverside Municipal Code § 5.04.100
in effect5.04.100 - Registration for business tax certificates.
Upon a person registering for the first certificate to be issued hereunder or for a newly established business, such person shall furnish to the Collector a sworn statement, upon a form provided by the Collector; setting forth the following information:
A. The exact nature or kind of business for which a certificate is requested;
B. The place where such business is to be carried on, and if the same is not to be carried on at any permanent place of business, the places of residences of the owners of same;
C. In the event that registration is made for the issuance of a certificate to a person doing business under a fictitious name, the registration shall set forth the names and places of residences of those owning said business;
D. In the event that the registration is made for the issuance of a certificate to a corporation or a partnership, the registration shall set forth the names and places of residences of the officers or partners thereof;
E. In all cases where the amount of business tax to be paid is measured by gross receipts, the registration shall set forth such information as may be therein required and as may be necessary to determine the amount of the business tax to be paid by the registrant;
F. In all cases where the business contracts, sells or delivers any goods, wares or merchandise in the City for which sales or use tax is payable and who is required to report and pay such sales and use tax to the state shall obtain an appropriate California State Board of Equalization permit and furnish the Collector with their sales tax number and shall report separately in their return to the state the amount of receipts from sales in the City and/or the receipts from sales for use in the City and shall pay the required sales or use tax on such receipts. Any such person who fails to do so shall be deemed guilty of a misdemeanor violation of this chapter.
G. Such other information as may be necessary for the enforcement of the provisions of this chapter or required by state or federal law;
H. Any further information which the Collector may require to enable them to issue the type of certificate registered for.
If the amount of the business tax to be paid by the registrant is measured by gross receipts, the registrant shall estimate the gross receipts for the period to be covered by the certificate to be issued. Such estimate, if accepted by the Collector as reasonable, shall be used in determining the amount of business tax to be paid by the registrant; provided, however, the amount of the business tax so determined shall be tentative only, and such person shall, within 30 days after the expiration of the period for which such certificate was issued, furnish the Collector with a sworn statement, upon a form furnished by the Collector, showing the gross receipts during the period of such certificate, and the business tax for such period shall be finally ascertained and paid in the manner provided by this chapter for the ascertaining and paying of renewal business taxes for other businesses, after deducting from the payment found to be due, the amount paid at the time such first certificate was issued.
In no case shall any error in the amount collected for any business tax or any penalty prevent the collection of the amount actually due. In case an error is made in the classification of any certificate, then a new certificate shall be issued in the proper classification thereof, under the date of the original certificate, and the certificate holder shall pay any additional amount required by such change.
The Collector shall not issue to any such person another certificate for the same or any business, until such person shall have furnished to them the sworn statement and paid the business tax as herein required.
Any person knowingly or intentionally misrepresenting to any officer or employee of the City any material fact in applying for or paying for the business tax certificate shall be deemed guilty of a misdemeanor violation of this chapter.
Any business tax certificate issued in reliance upon any misstatement or misrepresentation of a material fact made in applying for, renewing, or paying for a business tax certificate, may be revoked without liability to the City.
(Ord. 7663, § 6, 2024; Ord. 7229 § 6, 2013; Ord. 6923 § 10, 2007; Ord. 5732 § 1, 1989; Ord. 5731 § 1, 1989; Ord. 3804 (part), 1971)
Source: City of Riverside, California, Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/ca/riverside/codes/code_of_ordinances?nodeId=PTIICOOR_TIT5BU_CH5.04TALIRE_5.04.100REBUTACEFetched: 11/1/2026