Earlier editions: 2026-09
Title 3 — Revenue and Finance›Chapter 3-3 — BUSINESS LICENSES
San Juan Bautista Municipal Code Art. 6 License Taxes
San Juan Bautista Municipal Code · 2026-10 edition · updated 2026-10-04 · San Juan Bautista
Cite as: San Juan Bautista Municipal Code Article 6 · Text as of 2026-10-04
§ 3-3-600. License tax – How and when payable.¶
(A) Unless otherwise specifically provided, each annual license tax payable under this Chapter is due and payable in advance on June 1st of each year at the office of the City Manager.
(B) Except as otherwise provided, a license tax, other than annual, required under this Chapter, is due and payable as follows:
(1) Daily flat rate license tax, each day in advance;
(2) Other flat rate license tax is payable in advance on the first day of business and thereafter on the first day of any applicable period.
(C) However, a license tax for a new business with a fixed place of business within the City commencing business on or after July 1st shall be prorated for the balance of the license period as follows:
(1) If the application is made between July 1st and September 30th, one hundred percent (100%) of said tax shall be paid.
(2) If the application is made between October 1st and December 31st, seventy-five percent (75%) of said tax shall be paid.
(3) If the application is made between January 1st and March 30th, fifty percent (50%) of said tax shall be paid.
(4) If the application is made between April 1st and June 30th, twenty-five percent (25%) of said tax shall be paid.
§ 3-3-605. Tax – Delinquency penalty.¶
For failure to pay a license tax when due, the City Manager shall add a penalty of twenty-five percent (25%) of the license tax on the last day of each month after the due date. However, the amount of penalty to be added shall in no event exceed fifty percent (50%) of the amount of the license tax due.
§ 3-3-610. Tax – Overpayment refund.¶
No refund of an overpayment of tax is allowed unless a claim for refund is filed with the City Manager within a period of one (1) year from the last day of the calendar month following the period for which the overpayment was made. A claim for refund of the amount of the overpayment must be filed with the City Manager on a form furnished by him and in the manner prescribed by him. Upon the filing of a claim and when he determines that an overpayment has been made, the City Manager may refund the amount overpaid.
§ 3-3-615. Tax – Amounts.¶
(A) Every person who engages in business within the City, unless exempted pursuant to SJBMC 3-3-400 or required to pay a flat fee in subsection (B) of this section, shall pay an annual license tax on the total annual gross receipts of said business or businesses based on the following system (with a minimum tax of thirty dollars ($30.00)):
| Gross Receipts (in dollars) | Tax (mil per dollar) |
|---|---|
| First 250,000 | At 1.00 |
| Next 250,000 | At 0.25 |
| Next 500,000 | At 0.125 |
| All over 1,000,000 | At 0.05 |
(B) The following businesses shall pay the flat tax enumerated below:
| Accountant | ($150.00/year) |
|---|---|
| Acupuncturist | ($150.00/year) |
| Appraiser | ($150.00/year) |
| Architect | ($150.00/year) |
| Assayer | ($150.00/year) |
| Attorney | ($150.00/year) |
| Auctions | ($250.00/year) |
| Bookkeeper | ($150.00/year) Boxing |
| -500 seats | ($50.00/day) |
| +500 seats | ($100.00/day) |
| Broker | ($150.00/year) |
| Bail | |
| Bonds | |
| Insurance | |
| Real estate | |
| Stocks | |
| Etc. | |
| Buses | ($25.00/year per vehicle) |
| Carnival | ($150.00/day) |
| Circus | ($150.00/day) |
| Chemist | ($150.00/year) |
| Chiropractor | ($150.00/year) |
| Dentist | ($150.00/year) |
| Doctor | ($150.00/year) |
| Engineer | ($150.00/year) |
| Film production | ($100.00/day) |
| Geologist | ($150.00/year) |
| Laundry | ($100.00/year) |
| Newspaper | ($150.00/year) |
| Optometrist | ($150.00/year) |
| Pawnbroker | ($100.00/year) Pickup/ |
| Retail | ($40.00/year first truck) ($15.00/year additional truck) |
| Wholesale | ($30.00/year first truck) ($10.00/year additional truck) |
| Professionals, misc. | ($150.00/year) |
| Real estate | |
| Rentals | ($150.00/year) |
| Sales | ($150.00/year) |
| Surgeon | ($150.00/year) |
| Motorized taxicabs | ($25.00/year per vehicle) |
| Nonmotorized taxicabs, pedicabs, wagons and carriages | ($15.00/year per vehicle) |
| Therapy | ($150.00/year) |
| Physical | |
| Psychology | |
| Etc. | |
| Veterinarian | ($150.00/year) |
| Wrestling | |
| -500 seats | ($50.00/year) |
| +500 seats | ($100.00/year) |
(C) The following special events rates shall apply:
| Tent sales: | |
|---|---|
| Cars | ($5.00/vehicle/7-day) |
| SUV/truck | ($10.00/vehicle/7-day) |
| Trailer | ($25.00/trailer/7-day) |
| Motor home | ($20.00/vehicle/7-day) |
Other special events vendors will be required to purchase a regular retail business license.
§ 3-3-620. Tax – A debt.¶
The license tax and penalty is a debt to the City. The City may bring an action to collect the debt.
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