Chapter 3.01 — BUSINESS TAX CERTIFICATION
San Luis Obispo Municipal Code · 2026-09 edition · updated 2026-10-02 · San Luis Obispo
3.01.101 Purpose.¶
3.01.102 Business tax certificates required.¶
3.01.103 Exemptions.¶
3.01.104 Definitions.¶
3.01.201 Tax basis.¶
3.01.202 Tax rate.¶
3.01.203 Minimum tax.¶
3.01.301 Business tax certificate applications.¶
3.01.302 Business tax certificate renewals.¶
3.01.401 Content.¶
3.01.402 Posting and keeping.¶
3.01.403 Duplicates.¶
3.01.404 Branch establishments.¶
3.01.405 Change of location.¶
3.01.501 Certification of records.¶
3.01.502 Information confidential.¶
3.01.503 Finance director adjustment powers.¶
3.01.504 Debt to city.¶
3.01.505 Delinquencies and penalties.¶
3.01.606 Enforcement.¶
3.01.607 Evidence of doing business.¶
3.01.508 Remedies cumulative.¶
3.01.509 Apportionment.¶
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