Laws, Regulations and Annotations

Search

Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   


G


295.0000 Gross Receipts

Annotation 295.1187

(e) Taxes and Fees (Governmental)

295.1187 City Tax Deduction. A retailer is located in a city facility. As a condition of its lease with the city, it pays a city tax based on three percent of its gross receipts.

Such a tax is part of taxable gross receipts and is subject to the sales tax. The payment may not be deducted in computing tax liability. Only local taxes imposed by a city and a county pursuant to section 7200 et. seq. are excluded from gross receipts (section 6012(c)(6)), while all other locally imposed taxes are included. 12/13/95.