Galt Municipal Code Ch. 5.20 Contractor License Tax

Pursuant to Government Code 37101.7, a person who engages in any type of business activity as a contractor which requires a city building permit in order to be performed shall pay a license tax as follows: Forty cents per one thousand dollars for each one thousand dollars or fraction thereof of the value used to determine the charge for the building permit.

(Ord. 89-05 § 1 (part), 1989)

The tax provided for by Section 5.20.010 of this chapter shall be due and payable at the time the building permit is issued.

(Ord. 89-05 § 1 (part), 1989)

The maximum annual tax payable by any person under Section 5.20.010 of this chapter shall be two thousand four hundred dollars. It shall be the responsibility of the contractor who has paid the maximum tax to establish at the time a building permit is issued that the maximum annual tax has been paid and that no additional tax is due.

(Ord. 89-05 § 1 (part), 1989)

Failure to pay the tax when due shall result in a penalty of ten percent of the amount due being added to the amount due, with an additional ten percent being added for each month or fraction thereof the tax and penalties are unpaid; provided, however, the total due shall not exceed twice the original tax.

(Ord. 89-05 § 1 (part), 1989)