Earlier editions: 2026-09
Salinas Municipal Code § 19-23 Retail sales and general business
Salinas Municipal Code · 2026-10 edition · updated 2026-10-08 · Salinas
Cite as: Salinas Municipal Code § 19-23 · Text as of 2026-10-08
Sec. 19-23. - Retail sales and general business.¶
Every person conducting, carrying on or managing any business consisting of selling at retail any goods, wares, merchandise or commodities, or conducting or carrying on any trade, occupation, calling or business not otherwise specifically licensed by other sections of this chapter, shall pay an annual license tax based on annual gross receipts as per the schedule and rates set forth herein:
| Annual Gross Receipts | Annual Fee |
|---|---|
| Less than $25,000 | $ 25 |
| 25,001—50,000 | 50 |
| 50,001—100,000 | 100 |
| 100,001—200,000 | 150 |
| 200,001—300,000 | 200 |
| $300,001—400,000 | 300 |
| 400,001—500,000 | 400 |
| 500,001—600,000 | 500 |
| 600,001—700,000 | 600 |
| 700,001—800,000 | 700 |
| 800,001—900,000 | 800 |
| 900,001—1,000,000 | 900 |
| 1,000,001 and greater | 1,000 plus $100 for each $100,000 of gross receipts over $1,000,000. |
(Ord. No. 1353 (NCS), § 1; Ord. No. 2231 (NCS), § 2; Ord. No. 2271 (NCS), § 3; Ord. No. 2431 (NCS), § 4.)
Sec. 19-24. - Water utility.¶
(a) Every person conducting, managing or carrying on in the city the business of selling and distributing water as a public utility shall pay an annual license tax in a sum equal to three and three-quarter percent of the gross annual receipts of such business conducted within the limits of the city.
(b) If any section, subsection, sentence, clause, phrase or portion of this section is for any reason held void, invalid or unconstitutional by a court of competent jurisdiction, such portion shall be deemed a separate, distinct and an independent provision, and such decision shall not affect the validity of the remaining portions thereof.
(Ord. No. 1353 (NCS), § 1; Ord. No. 2112 (NCS), § 2; Ord. No. 2231 (NCS), § 3; Ord. No. 2271 (NCS), § 4; Ord. No. 2431 (NCS), § 5.)
Sec. 19-25. - Wholesalers.¶
Every person conducting, carrying on or managing a business selling at wholesale any goods, wares, merchandise or commodities within the limits of the city, shall pay an annual license tax of one hundred dollars, plus an additional tax of ten dollars per annum for each employee.
(Ord. No. 1353 (NCS), § 1; Ord. No. 2231 (NCS), § 4; Ord. No. 2271 § 5; Ord. No. 2431 (NCS), § 6.)
Sec. 19-26. - Contractors.¶
(a) Every person conducting, carrying on or managing a business who is licensed as a contractor by the state and who undertakes to, or offers to undertake to, or purports to have the capacity to undertake to, or submits bid to, or does himself or by or through others, construct, alter, repair, add to, subtract from, improve, move, wreck, or demolish any building, highway, road, railroad, excavation or other structure, project, development or improvement, or to do any part thereof, including the erection of scaffolding or other structures or works in connection therewith, is defined as a contractor, and shall pay an annual license tax of either: (1) one hundred dollars per annum, plus an additional tax of ten dollars per annum for each employee; or (2) fifty dollars per quarter, plus an additional tax of ten dollars per quarter for each employee.
(b) Any contractor conducting or carrying on the business of selling goods, wares or merchandise or a retailer or wholesaler in addition to his contracting business shall, in addition to the contractor's business license provided herein, secure a license for such retail or wholesale business as required under this chapter.
(c) The term contractor as used in this section includes subcontractor and specialty contractor and whether operating within the city or from outside the city with no fixed place of business in the city.
(Ord. No. 1353 (NCS), § 1; Ord. No. 2231 (NCS), § 5; Ord. No. 2431 (NCS), § 7.)
Sec. 19-27. - Professions.¶
Every person conducting, managing, carrying on or engaging in any business, profession, occupation or service hereinafter enumerated in this subsection or similar thereto, shall pay a license tax of two hundred dollars per annum for each person practicing his or her profession or occupation other than a salaried employee, plus an additional tax of ten dollars per annum for each employee.
Abstract and title
Accountant or auditor
Appraiser
Architect
Attorney
Auctioneer
Bacteriologist
Business school
Certified public accountant
Chemist
Chiropodist
Chiropractor
Civil, electrical, mining, chemical, structural, consulting or hydraulic engineer
Collection agency
Credit reporting bureau
Dentist and dental laboratories
Dermatologist
Detective agency and/or private patrol
Draftsman
Employment office
Entomologist
Feed, grain and fruit broker
Finance companies—savings and loan
Geologist
Landscape architect
Medical laboratory
Mercantile agency
Optician
Optometrist
Osteopath
Physician
Physiotherapist
Podiatrist
Real estate broker
Roentgenologist
Stock broker
Surgeon
Telephone answering service
Travel agency
(Ord. No. 1353 (NCS), § 1; Ord. No. 1444 (NCS), § 2; Ord. No. 2131 (NCS), § 2 (B); Ord. No. 2231 (NCS), § 6; Ord. No. 2271 (NCS), § 7; Ord. No. 2431 (NCS), § 8.)
Sec. 19-27.1. - Occupations and services.¶
Every person conducting, managing, carrying on or engaging in any business, profession, occupation or service enumerated in this subsection or similar thereto, shall pay a license tax of one hundred dollars per annum for each person practicing his or her profession or occupation other than a salaried employee, plus an additional tax of ten dollars per annum for each employee.
Advertising agent
Artist
Assayer
Blue printer
Book agent
Broker or commission agent
Dancing school
Designer, illustrator or decorator
Drugless practitioner
Electrologist
Engraver
Gardener service
Herbist
Illustrator or show card writer
Insurance or claims adjuster
Interpreter
Janitor service
Lapidary
Locksmith
Masseuse
Naturopath
News agency
Oculist
Outdoor advertiser
Pest control
Piano tuner
Public relations
Public stenographer
Sign painter
Surveyor
Taxidermist
Termite inspector
Trading stamps
(Ord. No. 2231 (NCS), § 7; Ord. No. 2271 (NCS), § 8; Ord. No. 2431 (NCS), § 9.)
Sec. 19-28. - Taxicabs, trucks and public transportation.¶
Every person conducting, carrying on or managing a business of operating a taxi service within the limits of the city or conducting or carrying on the business of running or operating any motor-driven vehicle for the transportation for hire of freight or merchandise shall pay an annual license of one hundred dollars for each such vehicle.
(Ord. No. 1353 (NCS), § 1; Ord. No. 2231 (NCS), § 8; Ord. No. 2271 (NCS), § 9; Ord. No. 2431 (NCS), § 10.)
Sec. 19-29. - Motels, hotels, inns, motor courts, etc.¶
Every person conducting, carrying on or managing a business of a hotel, motel, auto court, motor court, trailer court, inn or convalescent home shall pay an annual license tax as follows:
| 1 to 15 units | $100.00 per annum |
|---|---|
| 16 to 25 units | 150.00 per annum |
| 26 to 70 units | 250.00 per annum |
| Over 70 units | 300.00 per annum |
For the purpose of this section, the term "unit" shall be defined to be such room or rooms rented for sleeping purposes and shall not include dining rooms, kitchens, bathrooms, lobbies or balconies.
(Ord. No. 1353 (NCS), § 1; Ord. No. 2231 (NCS), § 9; Ord. No. 2271 (NCS), § 10; Ord. No. 2431 (NCS), § 11.)
Sec. 19-30. - Coin-operated devices and vending machines.¶
Every person conducting, managing or carrying on a business of distributing, renting, leasing or placing of coin-operated machines for public patronage in the city shall pay an annual license tax of one hundred dollars. In addition, an individual license tax, as indicated, shall be paid annually for each coin-operated machine installed for public patronage, except in penny arcades. Payment of individual license tax is the responsibility of the owner or operator of the business where machine is installed; provided, however, that distributor of machine may pay all individual license fees for all machines installed in the city, if prior arrangements are made with the city license collector.
| Pinball or other coin-operated machine installed for amusement | $50.00 per annum |
|---|---|
| Music device, coin-operated | $50.00 per annum |
| Vending machine over five cents per sale | $10.00 per annum |
Each coin-operated or vending machine placed, distributed or located in the city shall have affixed thereto, in printing, plainly visible to the public, the name, address and telephone number of the owner of such machine.
(Ord. No. 1353 (NCS), § 1; Ord. No. 2231 (NCS), § 10; Ord. No. 2271 (NCS), § 11; Ord. No. 2431 (NCS), § 12.)
Sec. 19-31. - Transportation and sales of goods or services by person having no fixed…¶
For every person, outside of those conducting a regular place of business, conducting, managing or carrying on the business of running, driving or operating any automobile, automobile truck, automobile tank wagon, or any other vehicle, used for the transportation, selling, collection or delivery of goods, wares, merchandise or other personal property of any kind, at retail or wholesale, from a vehicle, either as his or its principal business or in connection with any other business, or of soliciting for work, labor or services to be performed upon the public streets in or from a vehicle, or to be performed on goods, wares, merchandise, towels, laundry, or other personal property, to be taken for such purpose to a plant, laundry or establishment, inside or outside of the limits of the city, one hundred dollars per annum, in advance, per vehicle so used in such business in the city, except when a different license tax is specially provided by any other section of this chapter.
Each vehicle so used in such business in the city shall be separately licensed, and the license collector shall provide a separate windshield stamp or sticker for each such vehicle, which stamp or sticker shall identify by number or other description the vehicle for which the same is issued.
Each vehicle so used in such business shall at all times have such windshield stamp or sticker displayed on the windshield of such vehicle which such vehicle is being used for business purposes in the city. Any other vehicle may be substituted for the vehicle licensed at any time upon application to the city collector; provided, that a substitute windshield stamp or sticker shall be issued for such substituted vehicle showing the number or other identification of the substituted vehicle and the number or other identification of the vehicle for which the same was substituted. Such substitute stamp or sticker shall at all times be displayed on the windshield of the substituted vehicle while the same is being used for business in the city.
(Ord. No. 1353 (NCS), § 1; Ord. No. 2231 (NCS), § 11; Ord. No. 2271 (NCS), § 12; Ord. No. 2431 (NCS), § 13.)
Sec. 19-32. - Public amusement.¶
Every person conducting, managing or carrying on in the city the business of public amusement will pay a license tax as specified below:
| Business | Fee |
|---|---|
| Amusement rides, except where carnival or circus license is obtained | $10 per day, $50 per quarter |
| Billiards, bagatelle, pool table (per table) | $50 per annum |
| Bowling alley (per lane) | $25 per annum |
| Carnival | $150 per day |
| Circus | $150 per day |
| Exhibitions, boxing, wrestling, public dancing, stage shows | $100 per event |
| Penny arcade | $300 per annum |
(Ord. No. 1353 (NCS), § 1; Ord. No. 1983 (NCS), § 2; Ord. No. 2231 (NCS), § 12; Ord. No. 2271 (NCS), § 13; Ord. No. 2431 (NCS), § 14.)
Sec. 19-32.1. - License tax; bingo facility.¶
Every person providing a structure, building or facility, without or for consideration or remuneration to the holder of a bingo license which was obtained from the city of Salinas pursuant to Article 5 of Chapter 6 of this Code for the operation of bingo games, shall pay a license tax of fifteen dollars for each session of bingo played in said structure, building or facility. Said tax shall be due and payable monthly on or before the last day of each month for the taxes owed for the prior calendar month.
(Ord. No. 2231 (NCS), § 13; Ord. No. 2271 (NCS), § 14; Ord. No. 2431 (NCS), § 15.)
Editor's note— The user's attention is directed here for these provisions. Chapter 5, Article VI
Sec. 19-33. - Newspapers, radio stations, television stations, and other communication…¶
Every person conducting, carrying on or managing a business of a daily newspaper, radio station, television station or other similar communication service shall pay an annual license tax of two hundred dollars, plus an additional tax of ten dollars per annum for each employee.
(Ord. No. 1353 (NCS), § 1; Ord. No. 2231 (NCS), § 14; Ord. No. 2271 (NCS), § 15; Ord. No. 2431 (NCS), § 16.)
Sec. 19-34. - Barbers, beauty shops and schools of cosmetology or beauty culture.¶
Every person conducting, carrying on or managing a business of barber, beauty shop, school of cosmetology or beauty culture shall pay an annual license tax of fifty dollars, plus an additional tax of ten dollars per annum for each employee. Employees shall include operators, additional barbers, students, and other employees.
(Ord. No. 1353 (NCS), § 1; Ord. No. 2231 (NCS), § 15; Ord. No. 2271 (NCS), § 16; Ord. No. 2431 (NCS), § 17.)
Sec. 19-35. - Miscellaneous businesses enumerated.¶
Every person conducting, carrying on or managing a business listed below shall pay the license tax specified:
| Bootblack, whether or not operated in conjunction with any other business | $25 per annum |
|---|---|
| Handyman | $50 per annum |
| Lunch Wagon/ |
$50 per annum |
| Pawnbroker | $500 per annum |
| Route salesman | $50 per annum |
| Soliciting, peddling and other transient business not at a fixed location in the city or otherwise covered in this chapter | $50 per day or $200 per quarter |
| Warehouse space | $100 per annum |
Any person who engages in a business not otherwise taxed by this section and not exempt by state or federal law that produces gross receipts as defined in Section 19-1 of this chapter shall pay the license tax specified:
| Annual Gross Receipts | Annual Fee |
|---|---|
| Less than $25,000 | $ 25 |
| 25,001—50,000 | 50 |
| 50,001—100,000 | 100 |
| 100,001—200,000 | 150 |
| 200,001—300,000 | 200 |
| 300,001—400,000 | 300 |
| 400,001—500,000 | 400 |
| 500,001—600,000 | 500 |
| 600,001—700,000 | 600 |
| 700,001—800,000 | 700 |
| 800,001—900,000 | 800 |
| 900,001—1,000,000 | 900 |
| 1,000,001 and greater | 1,000 plus $100 for each $100,000 of gross receipts over $1,000,000. |
(Ord. No. 1353 (NCS), § 1; Ord. No. 1955 (NCS), § 2; Ord. No. 2131 (NCS), § 2 (A); Ord. No. 2231 (NCS), § 16; Ord. No. 2271 (NCS), § 17; Ord. No. 2431 (NCS, § 18.)
Sec. 19-35.1. - Residential rental—Four units or more.¶
On January 1 of each year, beginning 1995, every person engaged in the business of conducting, operating or renting, for a period of thirty days or more, four or more residential units situated on one assessor's parcel, regardless of the number of units rented, shall pay the license tax of twelve dollars per annum for each residential rental unit.
(Ord. No. 2226, § 4.)
Sec. 19-35.2. - Manufacturers, processors, agricultural businesses.¶
Every person engaging in a business consisting mainly of extracting natural resources, manufacturing, packing, or processing any goods, wares, merchandise, produce or agricultural products at a fixed place of business within the city shall pay an annual license tax of two hundred dollars, plus an additional tax of ten dollars per annum for each employee.
(Ord. No. 2431 (NCS), § 19.)
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