Earlier editions: 2026-09
Del Mar Municipal Code Ch. 5.20 General License Tax
Del Mar Municipal Code · 2026-10 edition · updated 2026-10-04 · Del Mar
Cite as: Del Mar Municipal Code Chapter 5.20 · Text as of 2026-10-04
5.20.010 - General Tax.¶
Unless otherwise provided for under this Title, every person conducting or carrying on a commercial activity within the City from a fixed place of business shall pay an annual license tax as follows:
| Annual Gross Receipts | Annual License Tax |
|---|---|
| First $15,000.00 | $30.00 |
| Next 10,000 or portion thereof | $1.20/K or |
| Next 300,000 or portion thereof | .90/K or |
| Next 100,000 or portion thereof | .80/K or |
| Next 100,000 or portion thereof | .70/K or |
| Next 100,000 or portion thereof | .50/K or |
| Balance of gross receipts | .30/K |
(Ord. No. 595)
5.20.020 - Procedure.¶
The general license tax based upon gross receipts shall be administered in accordance with the provisions of Chapter 5.16 of this Title.
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