Director of Finance Ruling 1
(PDF)
Tax Payment Procedures for Short-Term or Infrequent Events classified as Recreation and Entertainment
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City of Oakland Director of Finance Rulings
The following Director of Finance 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
Documents
Director of Finance Ruling 2
(PDF)
Classification for Taxation for Hotel or Motel Businesses
Director of Finance Ruling 4
(PDF)
Dual Classification for Construction Contractors
Director of Finance Ruling 5
(PDF)
Business Tax Classification for Health Facilities
Director of Finance Ruling 6
(PDF)
Gross Receipts Reporting and Taxation of Real Estate Brokerage Firms/Offices
Director of Finance Ruling 7
(PDF)
Apportionment of Gross Receipts of Radio and Television Broadcasting Companies
Director of Finance Ruling 8
(PDF)
Apportionment of Gross Receipts of Newspaper Publishing Companies
Director of Finance Ruling 9
(PDF)
Apportionment Guidelines for the Classification of Professional/Semi-Professional Connected Businesses and Personal Services
Director of Finance Ruling 10
(PDF)
Apportionment of Gross Receipts for Classification of Retailers, Grocers, Auto Dealers, Wholesalers, Manufacturers, Cannabis Related Businesses
Director of Finance Ruling 11
(PDF)
Commission Merchants, Commission Brokers, Commission Agents Dealing in Tangible Personal Property
Director of Finance Ruling 12
(PDF)
Transfer of Business Tax Certificatei
Director of Finance Ruling 13
(PDF)
Transportation Agents, Brokers, Tour Arrangers, Etc.in
Director of Finance Ruling 14
(PDF)
Sublease of Real Property
Director of Finance Ruling 15
(PDF)
Limited Equity Housing Cooperatives
Director of Finance Ruling 16
(PDF)
Procedures for Changing the Industry Classification of a Business(es)
Director of Finance Ruling 17
(PDF)
Assessment of Penalties and Interest on Tax Liabilities Resulting from Changing the Industry Classification of a Business(es)
Director of Finance Ruling 18
(PDF)
Retailers/Wholesalers Earning Finance and Other Charges on Deferred Payment Accounts
Director of Finance Ruling 19
(PDF)
Non-Tax Exempt Transactions
Director of Finance Ruling 20
(PDF)
Gross Receipts of Persons Acting as Agent or Trustee
Director of Finance Ruling 21
(PDF)
Affirming the Methods of Establishing and Applying Assessments/Estimates Due
Director of Finance Ruling 22
(PDF)
Gross Receipts and Taxation of Businesses in Process of Being Sold, Transferred or Liquidated
Director of Finance Ruling 23
(PDF)
Exemptions for Transfers to Non-Profit Tax Exempt Entities
Director of Finance Ruling 24
(PDF)
Contracted Services
Director of Finance Ruling 25
(PDF)
Filing an Estimated Return
Director of Finance Ruling 26
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Pending
Director of Finance Ruling 27
(PDF)
Exemption for Gross Receipts of Not-for-Profit Community Service Organizations
Director of Finance Ruling 28
(PDF)
Exemption for Major Renovations
Director of Finance Ruling 29
(PDF)
Unconstitutional or Illegal Tax Provision
Director of Finance Ruling 30
(PDF)
Individuals who are Independent Contractors
Director of Finance Ruling 31
(PDF)
Brokers Located Outside of the City
Director of Finance Ruling 32
(PDF)
Management Companies and Gross Receipts
Director of Finance Ruling 33
(PDF)
Parking Tax Ordinance Clarification
Director of Finance Ruling 34
(PDF)
Application of Sugar-Sweetened Beverage Distribution Tax on Beverage Products First Distributed into the City of Oakland and Subsequently Redistributed Outside the City
Director of Finance Ruling 35
(PDF)
Low Income Housing Exemption Filing Due Date
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