Municipal Code, Complete - City of Santa Barbara

Annual Tax
Manufacturing,
Annual Gross Wholesaling and
Receipts in Retail Business Processing Business
Thousands_ (M.C. §5.04.390) (M.C. §5.04.400)_
$ 125 - 150 $ 91 $ 55
150 - 175 106 64
175 - 200 120 72
200 - 250 142 85
250 - 300 168 101
300 - 350 195 117
350 - 400 221 133
400 - 450 242 145
450 - 500 266 160
500 - 600 292 175
600 - 700 325 195
700 - 800 360 216
800 - 900 374 224
900 - 1000 400 240
Retail Business Annual
Gross Receipts
in Thousands____
Annual gross receipts in excess of one million
dollars ($1,000,000.00).
Manufacturing, wholesaling and processing business
annual gross receipts in excess of one million dollars
($1,000,000.00).
Annual Tax
$400.00 + $20.00 per $100,000.00 gross receipts up
to $3,000,000.00 + $15.00 per $100,000.00 gross
receipts between $3,000,000.00 and $6,000,000.00
gross receipts, + $10.00 per $100,000.00 gross
receipts in excess of $6,000,000.00 gross receipts.
$240.00 + $20.00 per $100,000.00 gross receipts up
to $3,000,000.00 + $15.00 per $100,000.00 gross
receipts between $3,000,000.00 and $6,000,000.00
gross receipts, + $10.00 per $100,000.00 gross
receipts in excess of $6,000,000.00 gross receipts.
The provisions of this section shall become effective on the first day of July, 1971. (Ord. 3470 §1, 1971; Ord.
3426 §1, 1970; Ord. 2930 §26, 1963.)
5.04.460 Tax - Flat Amount - Businesses Enumerated.
Every person carrying on the businesses herein enumerated shall pay an annual tax as follows:
Business Annual Tax
Dancing $128.00
Cafe entertainment 500.00
Fortune tellers 240.00
Golf courses 120.00
Golf courses, miniature 80.00
Golf driving ranges 80.00
Hospital 250.00
Pawnbroker 240.00
Telephone soliciting 200.00
(Ord. 4407, 1986; Ord. 3861, 1976; Ord. 3229, 1967; Ord. 2930, 1963.)
5.04.470 Tax - Billboard.
Every person engaged in the business of billboard advertising shall pay an annual tax of two hundred dollars
($200.00), or fifty cents ($0.50) per lineal foot of billboard located in the City, whichever is greater. (Ord. 3861,
1976; Ord. 2930, 1963.)
101 rev. 6/30/94