Title 5 — BUSINESS TAX CERTIFICATES AND REGULATIONS
Chapter 5.08 — BUSINESS TAXES
Morro Bay Municipal Code · 2026-09 edition · updated 2026-10-02 · Morro Bay
5.08.010 - Payment required.¶
5.08.020 - Tax on undesignated professions.¶
5.08.030 - Single- and Multi-family dwellings, motels, hotels, rest homes,…¶
5.08.040 - Art, hobby or handicraft shows, farmers markets, special events and exhibitions ("event").¶
5.08.050 - Auctioneers.¶
5.08.060 - Carnivals, circuses or menageries.¶
5.08.070 - Coin-operated vending machines.¶
5.08.080 - Contractor.¶
5.08.090 - Delivery by vehicle.¶
5.08.100 - Fire, wreck, or bankrupt sale.¶
5.08.110 - Flea market vendors.¶
5.08.120 - Garage sales.¶
5.08.130 - Home occupations.¶
5.08.140 - Money lenders and pawnshops.¶
5.08.150 - Vendors, solicitors, or itinerant merchants.¶
5.08.160 - Public utilities.¶
5.08.170 - Realtors and property managers.¶
5.08.180 - Rides, shows, public dances, and exhibitions.¶
5.08.190 - Secondhand stores and junk dealers.¶
5.08.200 - Skating rink.¶
5.08.210 - Trailer house, travel trailer park, or mobile home park.¶
5.08.220 - Low revenue business.¶
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