Title 5 — BUSINESS LICENSES, TAXES AND REGULATIONS
Chula Vista Municipal Code Ch. 5.34 Business Licenses, Taxes and Regulations
Chula Vista Municipal Code · 2026-09 edition · updated 2026-10-04 · Chula Vista
Cite as: Chula Vista Municipal Code Chapter 5.34 · Text as of 2026-10-04
MANUFACTURERS*
Sections:
5.34.010 Manufacture defined.
5.34.020 License tax required – Rate.
For statutory authority for cities to license businesses for purposes of revenue and regulation, see Gov. Code
§ 37101.
5.34.010 Manufacture defined.¶
“Manufacture” is defined as the transforming of raw materials into some kind of a finished product or article of trade and not including building or outdoor structures. (Prior code § 18.60).
5.34.020 License tax required – Rate.¶
Every Person conducting, managing, carrying on or engaged in any business, the majority of which consists of manufacturing as defined in the preceding section, shall pay a license tax as presently designated, or as may in the future be amended, in Section 5.34.020 of the master tax schedule in CVMC 5.07.030. (Ord. 2408 § 1, 1990; Ord. 1801 § 8, 1978; prior code § 18.61).
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