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Title 3 — REVENUE AND TAXATION

Chapter 3.08 — OCCUPATIONAL LICENSE TAXES

San Marcos Municipal Code · 2026-09 edition · updated 2026-09-30 · San Marcos

3.08.010 - Definitions.

3.08.020 - Purpose of this Chapter.

3.08.030 - Persons exempt from the application of this Chapter.

3.08.040 - License required.

3.08.050 - Separate licenses necessary for separate locations.

3.08.060 - License required for ownership transfer or relocation of business.

3.08.070 - Application.

3.08.080 - Issuance generally.

3.08.090 - Issuance of licenses where possible violation of Applicable Laws exists.

3.08.100 - Scope of privilege conferred by license.

3.08.110 - Renewal.

3.08.120 - Reserved.

3.08.130 - Enforcement of this Chapter generally.

3.08.140 - Administrative fee, Tax and/or penalty to constitute a debt; action on debt.

3.08.150 - Violation and Penalty.

3.08.160 - Remedies declared to be cumulative.

3.08.170 - Adjustment of tax on persons engaged in interstate commerce.

3.08.180 - Flat rate.

3.08.190 - Delivery by vehicle.

3.08.200 - Contractors.

3.08.210 - Other outside Businesses.

3.08.220 - Penalty for late payment of tax.

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