California CodesBusiness and Professions Code - BPCDivision 7 — General Business RegulationsPart 1 — Licensing for Revenue and RegulationChapter 2.1 — Business License TaxationSection 16110

No city, county, or city and county which levies a business license tax calculated on a basis of gross receipts pursuant to Section 16000 or 16100 or Section 37101 of the Government Code, as the case may be, or pursuant to any other provision of law, shall include the amount of gross receipts or the cost of the business license tax on the business license tax receipt.

Notes

Prohibits a city, county, or city and county imposing a gross-receipts-based business license tax from including either the amount of gross receipts or the cost of the business license tax on the business license tax receipt. The restriction applies whether the gross-receipts tax arises under the listed statutes or another legal authority.

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Lexinter.net | California Code, Business and Professions Code - BPC § 16110 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-7/part-1/chapter-2-1/section-16110

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