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City of Santa Maria, CA chevron_right chevron_right Code of Ordinances chevron_right TITLE 4 Business Taxes, Licenses and Regulations chevron_right CHAPTER 4-3 RATE SCHEDULE

CHAPTER 4-3 RATE SCHEDULE

Article 100 Generally
Section 4-3.101 Designated maximum rates.
Article 200 Gross-receipts Tax
Section 4-3.201 Schedule.
Section 4-3.202 Retail-sales only.
Section 4-3.203 Wholesale and retail.
Section 4-3.204 Minimum.
Section 4-3.205 Employees exempted.
Section 4-3.206 Partnerships.
Section 4-3.207 Laundries and coin-operated vending machines.
Section 4-3.208 Trading stamp companies.
Article 300 Flat Tax
Section 4-3.301 Applicability.
Section 4-3.302 Accounting, bookkeeping or tax preparation.
Section 4-3.303 Adjuster.
Section 4-3.304 Advertising agency.
Section 4-3.305 Advertising distributor and sales.
Section 4-3.306 Advertising sign.
Section 4-3.307 Aircraft charter or rental service.
Section 4-3.308 Ambulance service or operation.
Section 4-3.309 Amusement machine.
Section 4-3.310 Animal exhibit.
Section 4-3.311 Animal hospital, boarding kennel, kennel generally.
Section 4-3.312 Apartment house operation.
Section 4-3.313 Appraiser.
Section 4-3.314 Arcade.
Section 4-3.315 Assayer.
Section 4-3.316 Auctioneer.
Section 4-3.317 Auditor.
Section 4-3.318 Automobile or trailer renting or leasing.
Section 4-3.319 Automobile court.
Section 4-3.320 Automobile painting shop.
Section 4-3.321 Automobile parking lot or storage garage.
Section 4-3.322 Automobile top or upholstery shop.
Section 4-3.323 Automobile wrecking.
Section 4-3.324 Bankrupt or fire sale.
Section 4-3.325 Barbershop.
Section 4-3.326 Bath or massage studio and club.
Section 4-3.327 Beauty salon or beauty parlor.
Section 4-3.328 Billboard or advertising sign.
Section 4-3.329 Billiards or pool.
Section 4-3.330 Blacksmith or metal repair shop.
Section 4-3.331 Boardinghouse.
Section 4-3.332 Bookkeeping.
Section 4-3.333 Bootblack or shoeshine stand or parlor.
Section 4-3.334 Bowling alley.
Section 4-3.335 Boxing, wrestling or other sports, fixed place of business.
Section 4-3.336 Broker.
Section 4-3.337 Building or ground maintenance.
Section 4-3.338 Burglar alarm, fire alarm or other signaling systems.
Section 4-3.339 Bus line operation.
Section 4-3.340 Buses, charter and rental.
Section 4-3.341 Canvasser.
Section 4-3.342 Cardroom.
Section 4-3.343 Carnival.
Section 4-3.344 Christmas tree sales.
Section 4-3.345 Itinerant show. Repealed.
Section 4-3.346 Coin-operated device for other than vending purposes.
Section 4-3.347 Collection agency.
Section 4-3.348 Contractor, subcontractor or builder.
Section 4-3.349 Credit bureau or credit reporting agency.
Section 4-3.350 Dancehall or public dance. Repealed.
Section 4-3.351 Dancing, music and art schools.
Section 4-3.352 Delivery or messenger service.
Section 4-3.353 Delivery of wholesale goods from outside City.
Section 4-3.354 Demonstration party.
Section 4-3.355 Detective agency, security guard or private patrol service.
Section 4-3.356 Distributor sales, retail.
Section 4-3.357 Dog or cat hospital or kennel.
Section 4-3.358 Drive-in theater or show.
Section 4-3.359 Eating place.
Section 4-3.360 Employment office.
Section 4-3.361 Entertainment business.
Section 4-3.362 Exercise or health studio and club.
Section 4-3.363 Exhibit.
Section 4-3.364 Fire alarm service.
Section 4-3.365 Fortuneteller, etc.
Section 4-3.366 Franchise and utility services.
Section 4-3.367 Funeral parlor.
Section 4-3.368 Gardener.
Section 4-3.369 Grocery store, retail.
Section 4-3.370 Ground maintenance.
Section 4-3.371 Health club.
Section 4-3.372 Hospital or rest home.
Section 4-3.373 Hotel, motel or auto court.
Section 4-3.374 Interior decorator and designer.
Section 4-3.375 Itinerant show. Repealed.
Section 4-3.376 Junk dealer.
Section 4-3.377 Laboratory.
Section 4-3.378 Lawn maintenance.
Section 4-3.379 Locksmith or sharpener.
Section 4-3.380 Manufacturing.
Section 4-3.381 Merchandise stamp.
Section 4-3.382 Merry-go-round.
Section 4-3.383 Miniature golf, practice driving course and/or putting green.
Section 4-3.384 Mobile home or trailer park.
Section 4-3.385 Mortuary or funeral parlor.
Section 4-3.386 Motel.
Section 4-3.387 Moving or storage service.
Section 4-3.388 Music machine.
Section 4-3.389 Newspaper.
Section 4-3.390 Newsstand.
Section 4-3.391 Office and commercial building operation.
Section 4-3.392 Out-of-town delivery firm, wholesale.
Section 4-3.393 Parade.
Section 4-3.394 Patrol service.
Section 4-3.395 Pawnbroker or personal property broker.
Section 4-3.396 Peddler, hawker or street vendor.
Section 4-3.397 Photographer.
Section 4-3.398 Pinball machine.
Section 4-3.399 Pool hall or billiard parlor.
Section 4-3.3100 Practice driving course.
Section 4-3.3101 Printer or lithographer.
Section 4-3.3102 Produce exchange.
Section 4-3.3103 Profession.
Section 4-3.3104 Promoter.
Section 4-3.3105 Putting green.
Section 4-3.3106 Radio broadcasting studio.
Section 4-3.3107 Refuse collection.
Section 4-3.3108 Repair shop and business.
Section 4-3.3109 Rest home.
Section 4-3.3110 Ride, mechanical.
Section 4-3.3111 Rodeo.
Section 4-3.3112 Rooming house or boarding house.
Section 4-3.3113 Rubbish hauling.
Section 4-3.3114 School, business, secretarial, cosmetology or trade.
Section 4-3.3115 School, dancing, music and art.
Section 4-3.3116 School, nursery.
Section 4-3.3117 Secretarial or telephone answering service.
Section 4-3.3118 Shooting gallery.
Section 4-3.3119 Show.
Section 4-3.3120 Sign painting.
Section 4-3.3121 Sign or bill posting.
Section 4-3.3122 Signaling system.
Section 4-3.3123 Skating rink.
Section 4-3.3124 Solicitor or canvasser.
Section 4-3.3125 Sports exhibit.
Section 4-3.3126 Stock or produce exchange.
Section 4-3.3127 Storage service.
Section 4-3.3128 Surplus merchandiser.
Section 4-3.3129 Tailor shop.
Section 4-3.3130 Taxicab.
Section 4-3.3131 Taxidermist.
Section 4-3.3132 Telephone answering service.
Section 4-3.3133 Telephone solicitation.
Section 4-3.3134 Television cable company.
Section 4-3.3135 Television studio.
Section 4-3.3136 Theater or show.
Section 4-3.3137 Title company.
Section 4-3.3138 Trailer park.
Section 4-3.3139 Trailer renting or leasing.
Section 4-3.3140 Transfer.
Section 4-3.3141 Travel bureau or agency.
Section 4-3.3142 Tree service.
Section 4-3.3143 Trucking or draying.
Section 4-3.3144 Warehouse for storage.
Section 4-3.3145 Watch, clock or jewelry repair.
Section 4-3.3146 Water conditioning service.
Section 4-3.3147 Wholesale sales, etc.
Section 4-3.3148 Wrestling.
Section 4-3.3149 Unlisted business.
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