Article IV — Determination, Calculation and Payment of the Business Operations Tax

Sacramento Municipal Code · 2026-09 edition · updated 2026-09-30 · Sacramento

3.08.170 Gross receipts.¶

3.08.180 Professionals.¶

3.08.190 Contractors.¶

3.08.200 Housing and shelter.¶

3.08.205 Marijuana businesses.¶

3.08.210 Businesses without fixed place of business within city.¶

3.08.220 When and how payable.¶

3.08.230 Constitutional apportionment.¶

3.08.240 Penalties.¶

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Sacramento Municipal Code

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