Earlier editions: 2026-07
Chapter 16 — Licenses and Business Regulations Generally›Article 2 — LICENSES GENERALLY
Escondido Municipal Code Div. 4 Wheel Tax
Escondido Municipal Code · 2026-10 edition · updated 2026-10-04 · Escondido
Cite as: Escondido Municipal Code Division 4 · Text as of 2026-10-04
§ 16-86. Interpretation of "each vehicle"; collection of tax to be on average number of…¶
As used in this division, the term "each vehicle" shall not be construed to mean each separate vehicle; but the tax imposed by this division shall be collected upon the average number of vehicles used in the business in the city.
(Ord. No. 95-1, § 1, 2-8-95)
§ 16-87. Nature of tax.¶
The provisions of this division are not to be construed as imposing a tax upon vehicles, but as a method of classification of businesses and distinguishing between those businesses maintaining a fixed place of business in the city and those in the conduct of which vehicles are used but do not have a fixed place of business in the city.
(Ord. No. 95-1, § 1, 2-8-95)
§ 16-88. Payment required.¶
Every person, except those enumerated in section 16-63 of this article, transacting and carrying on a business from other than a fixed place of business in the city shall pay an annual license tax as prescribed in this division.
(Ord. No. 95-1, § 1, 2-8-95)
§ 16-89. Rates generally.¶
Persons transacting and carrying on businesses as described in this division shall pay an amount according to the number of vehicles used; $35 provided no more than one vehicle is used in the business in the city, and $20 for each additional vehicle.
(Ord. No. 95-1, § 1, 2-8-95)
§ 16-90. through § 16-92. (Reserved)
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