CITY OF OAKLAND BUSINESS TAX RULINGS
The following Business Tax 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.

Ruling 1 Tax Payment Procedures for Short-Term or Infrequent Events classified as Recreation and Entertainment.
Ruling 2Classification for Taxation for Hotel or Motel Businesses.
Ruling 4Dual Classification for Construction Contractors.
Ruling 5Business Tax Classification for Health Facilities.
Ruling 6Gross Receipts Reporting and Taxation of Real Estate Brokerage Firms/Offices.
Ruling 7Apportionment of Gross Receipts of Radio and Television Broadcasting Companies.
Ruling 8Apportionment of Gross Receipts of Newspaper Publishing Companies.
Ruling 9Apportionment Guidelines for the Classification of Professional/Semi-Professional Connected Businesses and Personal Services.
Ruling 10Apportionment of Gross Receipts for Classification of Retailers, Grocers, Wholesalers, Auto Dealers (does not apply to Oakland-based manufacturers).
Ruling 11Commission Merchants, Commission Brokers, Commission Agents Dealing in Tangible Personal Property.
Ruling 12Transfer of Business Tax Certificate.
Ruling 13Transportation Agents, Brokers, Tour Arrangers, Etc.
Ruling 14Sublease of Real Property.
Ruling 15Limited Equity Housing Cooperatives.
Ruling 16Procedures for Changing the Industry Classification of a Business(es).
Ruling 17Assessment of Penalties and Interest on Tax Liabilities Resulting from Changing the Industry Classification of a Business(es).
Ruling 18Retailers/Wholesalers Earning Finance and Other Charges on Deferred Payment Accounts.
Ruling 19Non-Tax Exempt Transactions.
Ruling 20Gross Receipts of Persons Acting as Agent or Trustee.
Ruling 21Refunds on Lien Property.
Ruling 22Gross Receipts and Taxation of Businesses in Process of Being Sold, Transferred or Liquidated.
Ruling 23Exemptions for Transfers to Non-Profit Tax Exempt Entities.
Ruling 24Contracted Services.
Ruling 25Filing an Estimated Return.
Ruling 26Pending
Ruling 27Exemption for Gross Receipts of Not-for-Profit Community Service Organizations.
Ruling 28Exemption for Major Renovations.
Ruling 29Unconstitutional or Illegal Tax Provision