Chapter 14 — LICENSES AND MISCELLANEOUS BUSINESS REGULATIONS›Article II — LICENSES›Division 2 — SCHEDULES
Division 2 — SCHEDULES
Los Gatos Municipal Code · 2026-09 edition · updated 2026-10-02 · Los Gatos
Sec. 14.20.110. - Gross receipts tax.¶
Every person doing business in the Town, except a person whose business is taxed under the terms of section 14.20.115, shall pay an annual business license tax based on the gross receipts of the business. The tax is levied according to one (1) or both of the following schedules. When the business activities of one (1) person, taxable under the provisions of this section, involve both retail and e-commerce, manufacturing, wholesaling or jobbing transactions, the total gross income is apportioned between the two (2) schedules, according to its source.
RETAILING
| At Least | But Less Than | Tax |
|---|---|---|
| $0 | $50,000 | $75.00 |
| $50,000 | $100,000 | $157.50 |
| $100,000 | $150,000 | $210.00 |
| $150,000 | $200,000 | $262.50 |
| $200,000 | $250,000 | $315.00 |
| $250,000 | $300,000 | $367.50 |
| $300,000 | $350,000 | $420.00 |
| $350,000 | $400,000 | $472.50 |
| $400,000 | $450,000 | $525.00 |
| $450,000 | $500,000 | $577.50 |
| $500,000 | $600,000 | $630.00 |
| $600,000 | $700,000 | $682.50 |
| $700,000 | $800,000 | $735.00 |
| $800,000 | $900,000 | $787.50 |
| $900,000 | $1,000,000 | $840.00 |
| $1,000,000 | $1,100,000 | $892.50 |
| $1,100,000 | $1,200,000 | $945.00 |
| $1,200,000 | $1,300,000 | $997.50 |
| $1,300,000 | $1,400,000 | $1,050.00 |
| $1,400,000 | $1,500,000 | $1,102.50 |
| $1,500,000 | $1,600,000 | $1,155.00 |
| $1,600,000 | $1,700,000 | $1,207.50 |
| $1,700,000 | $1,800,000 | $1,260.00 |
| $1,800,000 | $1,900,000 | $1,312.50 |
| $1,900,000 | $2,000,000 and above | $1,365.00 |
E-COMMERCE, MANUFACTURING, WHOLESALING AND JOBBING
| At Least | But Less Than | Tax |
|---|---|---|
| $0 | $200,000 | $330.00 |
| $200,000 | $300,000 | $412.50 |
| $300,000 | $400,000 | $577.50 |
| $400,000 | $500,000 | $742.50 |
| $500,000 | $600,000 | $990.00 |
| $600,000 | $800,000 | $1,237.50 |
| $800,000 | $1,000,000 | $1,486.10 |
| $1,000,000 | $1,200,000 | $1,732.50 |
| $1,200,000 | $1,400,000 | $1,980.00 |
| $1,400,000 | $1,600,000 | $2,227.50 |
| $1,600,000 | $1,800,000 | $2,475.00 |
| $1,800,000 | $2,000,000 | $2,722.50 |
| $2,000,000 | $2,500,000 | $2,970.00 |
| $2,500,000 | $3,000,000 | $3,217.50 |
| $3,000,000 | $3,500,000 | $3,465.00 |
| $3,500,000 | $4,000,000 | $3,712.50 |
| $4,000,000 | $4,500,000 | $3,960.00 |
| $4,500,000 | $5,000,000 | $4,207.50 |
| $5,000,000 | $5,500,000 | $4,455.00 |
| $5,500,000 | $6,000,000 | $4,702.50 |
| $6,000,000 | $6,500,000 | $4,950.00 |
| $6,500,000 | $7,000,000 | $5,196.40 |
| $7,000,000 | $7,500,000 | $5,445.00 |
| $7,500,000 | $8,000,000 | $5,692.50 |
| $8,000,000 | $8,500,000 | $5,940.00 |
| $8,500,000 | $9,000,000 | $6,187.50 |
| $9,000,000 | $9,500,000 | $6,435.00 |
| $9,500,000 | $10,000,000 | $6,682.50 |
| $10,000,000 | $10,500,000 | $9,900.00 |
| $10,500,000 | $11,000,000 | $10,147.50 |
| $11,000,000 | $11,500,000 | $10,395.00 |
| $11,500,000 | $12,000,000 | $10,642.50 |
| Plus $165 for each $550,000 or fraction thereof in excess of $12,000,000 |
(Code 1968, § 15-27; Ord. No. 1857, §§ I, II, 6-3-91; Ord. No. 2336, § 1, 11-8-22)
Sec. 14.20.115. - License taxes for specified businesses.¶
Every person doing any of the kinds of business specified in this section shall pay the flat business license tax specified in this section. The taxes in this section are annual unless otherwise specified. On January 1 of each year the tax rates in this section shall be automatically adjusted by a percentage equal to the percentage increase or decrease in the Consumer Price Index for the preceding CPI Year as published by the U.S. Bureau of Labor Statistics for "All Urban Consumers for All Items for the San Francisco-Oakland- Hayward Area" or any successor to that index designated by the U.S. Bureau of Labor Statistics or the Town Council. As used in this section, "CPI Year" means the year beginning November 1 and ending October 31. The "preceding CPI Year" is the CPI Year that ended October 31 of the year immediately before the automatic tax rate adjustment in this section.
Advertising signs
Signposting and painting .....$ 546.00
Amusements
Shows, concerts, and the like (per day) .....54.60
Circuses, menageries and the like:
Less than 2,000 seating capacity
First day .....546.00
Each succeeding day .....68.25
More than 2,000 seating capacity
First day .....819.00
Each succeeding day .....136.50
Circus procession or parade (each) .....273.00
Carnivals (per day) .....54.60
Ferris wheels, merry-go-rounds, and the like (per month) .....273.00
Public dances (per dance) .....27.30
Apartment rental and mobile home parks (per unit) .....9.75
The term "apartment" includes all buildings or groups of buildings on the same premises, composed of a total of three (3) or more dwelling units
Auctioneers .....146.25
Billiard and pool rooms (per table) .....68.25
Boardinghouses
Boardinghouses licensed by the state or county as boardinghouses for pensioners, and who board pensioners exclusively, are exempt from the business license tax.
For first 4 boarders .....27.30
For each person over 4 .....5.85
Cleaning and dyeing laundry delivery
Vehicles (annual, per vehicle) .....218.40
The tax applies to those who have no fixed place of business in the town.
Contractors (annual) .....291.20
A separate fee for each type of work activity, such as general engineering, building, plumbing, plastering, painting, masonry, termite service, installation or other specialty, in addition to any sales or jobbing license fee. Contractors with businesses not located in Los Gatos but doing a short-term work activity may pay the daily fee when the job including inspection is finished within a day. A contractor must show proof of a valid California Contractor's License or a signed Declaration of Exemption from California Contractor's License law.
A contractor must show proof of a valid California Contractor's License or a signed Declaration of Exemption from California Contractor's License law.
Contractors (daily) .....136.50
Day care facilities
Day care facilities provide day care for children under eighteen (18) years of age who are unrelated to the licensee.
Small family day care home (a facility providing day care for six (6) children or less, including resident children) .....No fee
Large family day care home (a facility providing day care for seven (7) to twelve (12) children, including resident children) .....No fee
Nursery school (a facility providing day care for thirteen (13) or more children) .....No fee
Hospitals, rest homes, and the like:
Annual, or .....$182.00
Per bed, if that is larger .....13.00
Hotels and motels (annual, per guest room) .....9.75
Business activities other than renting rooms, conducted in connection with a hotel, are taxed separately.
House movers
Annual license .....109.20
Additional, per structure moved .....84.00
Itinerant photographers(annual) .....273.00
Itinerant vendors (daily) .....136.50
The words "itinerant vendor" mean any person, both principal and agent, who engages in a temporary and transient business in the Town selling goods, wares and merchandise with the intention of continuing such
business in the Town for a period of not more than ninety (90) days, and who, for the purpose of carrying on such business, hires, leases or occupies any room, building or structure for the exhibition or sale of such goods, wares, or merchandise, or from which room, building or structure the sales shall be made or business solicited by means of samples or delivery from house to house. The person so engaged is not relieved from the provisions of this section by reason of associating temporarily with any local dealer, trader, merchant or auctioneer, or by conducting temporary or transient business in connection with, or as a part of, or in the name of any local dealer, trader, merchant or auctioneer. The provisions of this section do not apply to commercial travelers or selling agents selling their goods to dealers, whether selling for present or future deliveries, by sample or otherwise, nor to hawkers on the street, nor peddlers from vehicles, nor to persons selling fruit, vegetables, butter, eggs, or other fruit or ranch products.
Junk collectors (annual, per vehicle) .....$ 109.20
Junk collector means any person who has no fixed place of business in the Town and who engages in or carries on the business of collecting, buying or selling any old rags, sacks, bottles, cans, papers, metals or other articles of junk.
Junk dealers (annual) .....546.00
Junk dealer means any person who has a fixed place of business in the Town, and who engages in or carries on the business of buying or selling, either at wholesale or retail, any old rags, sacks, bottles, cans, papers, metals or other articles of junk.
Peddlers
Peddlers of wares other than food, per person, per day .....27.30
Peddlers of food, except lunch wagon operators:
Using a vehicle (per vehicle, annual) ..... 273.00
Not using a vehicle, carrying wares by hand .....54.60
Lunch wagon operators (per vehicle, annual) .....273.00
Peddlers engaged in the business of selling any personal property at a sale conducted by an organization exempt from the business license tax under the provisions of section 14.10.030 of this chapter shall pay a license tax of $9.75 per day. This rule applies only when all fees, commissions or other remuneration of any kind paid by the peddler to the organization conducting, sponsoring or promoting the sale is devoted exclusively to the business license tax-exempt purposes of the organization and the organization has obtained prior approval from the Town Council to conduct the sale, per day $9.75 .....9.75
A "peddler" is every person not having a regularly established place of business in the Town who travels from place to place, or has a stand upon any public street, alley or other public place, doorway or any building, unenclosed or vacant lot, or parcel of land, who sells, offers for sale, any goods, wares or merchandise in the peddler's possession.
Professional occupations
Per professional person .....260.00
Support staff additional per employee .....19.50
Professional services are occupations in the service sector requiring special training in the arts or sciences. Some professional services require the practitioner to hold professional degrees or licenses and possess specific skills. Other professional services involve providing specialist business support to businesses of all sizes and in all sectors. Professional Services means the business is offering any professional, scientific, or technical service including, but not limited to legal advice and representation; accounting, bookkeeping, and payroll services; architectural, engineering, and specialized design services; computer services; consulting services; research and development services; advertising services; photographic services; translation and interpretation services; veterinary services; and other professional, scientific, and technical services. Professional service occupations include, but are not limited to, the following:
Accountant
Advertising counsel
Appraiser
Architect
Artist
Assayer
Attorney-at-law
Auditor
Bacteriologist
Broker, stock or bond
Chemist
Chiropodist
Chiropractor
Dental hygienist
Dentist
Designer or decorator
Detective or investigative personnel
Draftsperson
Drugless practitioner
Electrologist
Engineer
Engraver
Feed, grain and fruit broker
Geologist
Illustrator or showcard writer
Landscape architect
Lapidary
Lithographer
Licensed financial planner
Licensed investment counselor
Marriage therapist
Massage therapist
Nurse
Oculist, optician or optometrist
Osteopath
Physical therapist
Physician
Property management
Reals estate brokers
Surgeon
Surveyor
Veterinarian
X-ray, dental or medical laboratory
Support staff include, but are not limited to the following:
Receptionist
Office assistant
Real estate agents
Service occupations .....$130.00
Service occupations include, but are not limited to the following: appliance, home furnishing or radio and television installation, janitorial and building maintenance, landscape installation and maintenance, secretarial service, security guards, etc.
Shooting galleries .....136.50
Solicitors (per business) .....273.00
A solicitor is one who engages in the business of going from house to house, place to place or in or along the streets within the Town selling or taking orders for, or offering to sell or take orders for, goods, wares, merchandise, advertising or other things of value for future delivery, or for services to be performed in the future.
Taxicabs
Per business .....195.00
Additional per taxi .....29.25
Theaters and concert halls .....136.50
Trucking (annual, per vehicle) .....182.00
Persons other than peddlers who sell or deliver food or any other goods by means of a vehicle, and who have no fixed place of business in the Town. Persons who make no more than two (2) deliveries or sales per quarter are exempt from the foregoing tax. All other motor vehicle delivery business, whether the business operates on a regular route or between fixed termini or not:
For one vehicle .....58.50
For each additional vehicle .....28.60
(Ord. No. 1755, §§ 1—3, 7-5-88; Ord. No. 1857, §§ I, II, 6-3-91; Ord. No. 1929, § X, 1-19-93; Ord. No. 2026, § XV, 2-18-97; Ord. No. 2320, § III, 9-7-21; Ord. No. 2336, § 1, 11-8-22)
Sec. 14.20.120. - Reserved.¶
Editor's note— Ord. No. 2336, § 1, adopted Nov. 8, 2022, repealed § 14.20.120, which pertained to credit for businesses in parking and business improvement area and derived from Ord. No. 1857, §§ I, II, 6-3-91; Ord. No. 1970, § I, 2-22-94.
Sec. 14.20.125. - Reserved.¶
Editor's note— Ord. No. 2336, § 1, adopted Nov. 8, 2022, repealed § 14.20.125, which pertained to Exemption for contractors to the town and derived from Ord. No. 1983, § II, 7-5-94.
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