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Earlier editions: 2026-09

Chapter XI — BUSINESS LICENSES›Article 07 — BUSINESSES REQUIRING DAILY LICENSE

San Marino Municipal Code Art. 07 Businesses Requiring Daily License

San Marino Municipal Code · 2026-10 edition · updated 2026-10-03 · San Marino

Cite as: San Marino Municipal Code § 11.07 · Text as of 2026-10-03

11.07.01: SPECIAL ADVERTISING:

A. Every person engaged in operating a sound truck upon the public streets of the city, which shall include any wheeled vehicle equipped with music or a musical device, loudspeaker or other device for attracting attention shall pay a daily tax of one hundred dollars ($100.00) for each day such vehicle is used in the city.

B. Every person engaged in operating a billboard truck upon the public streets of the city, which shall include any wheeled vehicle for advertising purposes, to which wheeled vehicles are attached signs, placards, billboards or other advertising matter shall pay a daily tax of one hundred dollars ($100.00) for each day such vehicle is so used in the city. (Ord. 0-03-1171, 6-11-2003)

Exceptions & meaning →

11.07.02: SPECIAL SALES:

A. Every person engaged in conducting an auction sale in the city shall pay a daily tax of one hundred dollars ($100.00) for each day such auction takes place. Said tax shall be in addition to any tax required pursuant to section 11.05.04 of this chapter.

B. Every person engaged in fire/bankruptcy sales by owning, opening, establishing, managing, maintaining or having charge of any temporary location or place of business of any kind for the sale of any insolvent, bankrupt, fire damaged or other similar goods, wares or merchandise, and every itinerant or transient merchant having a temporary place of business but not having any continuous or permanent place of business in the city, who sells or offers for sale any insolvent, bankrupt, fire damaged or other similar goods, wares or merchandise shall pay a daily tax of fifty dollars ($50.00).

C. Every person engaged in souvenir sales upon the public streets of the city, including the sale of flags, balloons, banners, food, canes, noisemaking instruments of any kind or toys, buttons, badges or souvenirs of any kind shall pay a daily tax of ten dollars ($10.00). (Ord. 0-03-1171, 6-11-2003)

Exceptions & meaning →

11.07.03: ENTERTAINMENT:

A. Every person, as part of any traveling troop or show engaged in theatrical performance under canvas, wherein the performance is under or partially surrounded by canvas or other material and for which an admission is charged shall pay a daily tax of one hundred dollars ($100.00) for each day of said performance.

B. Every person engaged in operating, showing, maintaining, sponsoring or using any professional entertainment in conjunction with, as an adjunct to or in promotion of any commercial establishment in the city or the services, sales, wares, merchandise and products thereof or any part thereof shall pay a daily tax of one hundred dollars ($100.00) for each day of said performance.

C. Every person engaged in the business of operating, showing or maintaining any carnival or similar show shall pay a daily tax of three hundred dollars ($300.00) for each day of said carnival.

D. Every person engaged in exhibiting, conducting or showing a circus or trained animal show or menagerie not exhibited as part of any circus shall pay a daily tax of two hundred dollars ($200.00) for each day of said showing.

E. Every person engaged in exhibiting, conducting or showing any side show, either in conjunction with or as a part of any circus, trained animal show or menagerie or otherwise, where a separate admission tax is charged, shall pay a daily tax of one hundred dollars ($100.00) for each day of said showing.

F. Every person engaged in operating any midway ride, including merry go round, circular swing, roller coaster, ferris wheel or other similar ride or contraption intended for pleasure, entertainment or amusement, shall pay a daily tax of twenty five dollars ($25.00) for each such ride or contraption for each day of its operation. (Ord. 0-03-1171, 6-11-2003)

Exceptions & meaning →

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