Title 5 — BUSINESS LICENSES AND REGULATIONS

Chapter 5.09 — ADDITIONAL LICENSE TAX ON NEW CONSTRUCTION

Carlsbad Municipal Code · 2026-07 edition · updated 2026-10-01 · Carlsbad

§ 5.09.010. Purpose and intent.¶

§ 5.09.020. Definitions.¶

§ 5.09.030. Imposition of tax—Amount.¶

§ 5.09.040. Credit.¶

§ 5.09.050. Time and place of payment.¶

§ 5.09.060. Refunds.¶

§ 5.09.070. Disposition of proceeds.¶

§ 5.09.080. Exceptions.¶

§ 5.09.090. Exemptions.¶

§ 5.09.100. Construction prohibited.¶

§ 5.09.110. Tax liability—Enforcement.¶

§ 5.09.120. Effective date.¶

§ 5.09.130. Effective date of increased tax.¶

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Carlsbad Municipal Code

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