Chapter 3.28 — BUSINESS LICENSE TAX

Paso Robles Municipal Code · 2026-09 edition · updated 2026-09-27 · Paso Robles

3.28.010 - Definitions.¶

3.28.020 - Purpose.¶

3.28.030 - Substitute for other revenue ordinances.¶

3.28.040 - Effect of chapter on past actions and obligations.¶

3.28.050 - Business license tax certificate required.¶

3.28.051 - Evidence of doing business.¶

3.28.060 - Branch establishments and separate business types.¶

3.28.070 - Business license tax liability.¶

3.28.080 - Exemptions.¶

3.28.081 - Claims for exemption.¶

3.28.082 - Revocation of exemptions.¶

3.28.090 - Application—Contents.¶

3.28.091 - Business license tax certificate—Contents.¶

3.28.100 - First business license tax certificate.¶

3.28.110 - Renewal business license tax certificate.¶

3.28.120 - Statements not conclusive.¶

3.28.130 - Failure to file statement or corrected statement.¶

3.28.140 - Appeal.¶

3.28.150 - Additional power of tax collector.¶

3.28.160 - Transfer of business license tax certificates.¶

3.28.170 - Unexpired business license tax certificates heretofore issued.¶

3.28.180 - Duplicate business license tax certificate.¶

3.28.190 - Posting and keeping business license tax certificates.¶

3.28.200 - Business license tax—How and when payable.¶

3.28.210 - Penalties for failure to pay tax when due.¶

3.28.220 - Business license tax on gross receipts.¶

3.28.221 - Business license tax—Gross receipts—Manufacturing.¶

3.28.222 - Business license tax—Farmers' market.¶

3.28.230 - Business license tax—Flat amount—Service.¶

3.28.240 - Business license tax—Flat amount—Professional.¶

3.28.250 - Business license tax—Gasoline and oil distribution.¶

3.28.260 - Business license tax—Automobile agency and heavy equipment dealers.¶

3.28.270 - Business license tax—Utilities.¶

3.28.290 - Business license tax—Bowling alleys, theaters and amusement centers/parks.¶

3.28.300 - Business license tax—Apartments.¶

3.28.310 - Business license tax—Short term rentals.¶

3.28.320 - Business license tax—Hotels, motels and trailer parks.¶

3.28.330 - Business license tax—No fixed place of business.¶

3.28.340 - Business license tax—Construction contractor.¶

3.28.350 - Business license tax—Carnival and circuses.¶

3.28.360 - Business license tax—Rides, shows, public dances and exhibitions.¶

3.28.370 - Business license tax—Vending and music machines.¶

3.28.380 - Business license tax—Fire, wreck or bankrupt sale.¶

3.28.390 - Business license tax—Sidewalk vendors.¶

3.28.400 - Refunds.¶

3.28.410 - Enforcement.¶

3.28.420 - Remedies cumulative.¶

3.28.430 - Penalty for violation.¶

3.28.440 - Severability.¶

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▸Contents — Paso Robles Municipal Code

Paso Robles Municipal Code

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