Earlier editions: 2026-07
Title 4 — Business Taxes, Licenses and Regulations›Chapter 4-3 — RATE SCHEDULE
Santa Maria Municipal Code Art. 200 Gross-receipts Tax
Santa Maria Municipal Code · 2026-10 edition · updated 2026-10-04 · Santa Maria
Cite as: Santa Maria Municipal Code Article 200 · Text as of 2026-10-04
Section 4-3.201. Schedule.¶
Every person who, at a fixed place of business within the City, sells or offers for sale at retail any goods, wares or merchandise, except as otherwise provided for in this title, either as principal or agent, whether on commission or otherwise, and whether for present or future delivery, or whether the goods, wares or merchandise are owned by or consigned to the person, and every person engaged in the business of redeeming any stamps, coupons, tickets or other devices to purchasers of goods, wares or merchandise, which entitle such purchaser to procure any goods, wares or merchandise free of charge upon the presentation of the stamps, coupons, tickets or other devices, shall pay an annual license tax based upon annual gross receipts, as the same are defined in this title, in accordance with the following schedule and the further provisions of this title:
RATE SCHEDULE
| Gross Receipts in Preceding Four Quarters | Gross Receipts in Preceding Four Quarters | Gross Receipts in Preceding Four Quarters | License Tax Per Year |
|---|---|---|---|
| $-0- | to | $600 | $ None |
| 600.01 | to | 3,000 | 40 |
| 3,000.01 | to | 10,000 | 60 |
| 10,000.01 | to | 40,000 | 80 |
| 40,000.01 | to | 70,000 | 100 |
| 70,000.01 | to | 100,000 | 120 |
| 100,000.01 | to | 160,000 | 140 |
| 160,000.01 | to | 220,000 | 160 |
| 220,000.01 | to | 280,000 | 180 |
| 280,000.01 | to | 340,000 | 200 |
| 340,000.01 | to | 420,000 | 220 |
| 420,000.01 | to | 500,000 | 240 |
| 500,000.01 | to | 650,000 | 320 |
| 650,000.01 | to | 800,000 | 400 |
| 800,000.01 | to | 1,000,000 | 480 |
| 1,000,000.01 | and over | 500 |
(Ord. 99-14, eff. 7/20/99)
Section 4-3.202. Retail-sales only.¶
For every person conducting a business exclusively at retail, including redeeming any stamps, coupons, tickets or other devices to purchasers or goods, wares or merchandise which entitle such purchaser to procure any goods, wares or merchandise free of charge upon the presentation of the stamps, coupons, tickets or other devices, the license tax shall be in accordance with the rates shown in the schedule set forth in Section 4-3.201. Every such person shall file with his application for a license, or request for renewal thereof, a statement showing the annual gross receipts from the business for the four quarters previous to the date the application is made; provided, that newly established businesses shall, in lieu of such statement, pay a provisional license fee of $40, and shall thereafter file a statement showing the annual gross receipts from the business for the previous four quarters from the date of such application. In any case where the business license tax on such gross receipts, as provided in this section, exceeds $40, the person shall pay an additional license tax in the amount by which the license tax on gross receipts exceeds $40. In no event shall any part of the forty dollar ($40.00) provisional license tax be refunded.
(Ord. 99-14, eff. 7/20/99)
Section 4-3.203. Wholesale and retail.¶
Every person conducting both a wholesale and retail business on or from the same premises shall file with the Director of Finance a segregated statement of his sales for the preceding year, segregating the retail sales which are subject to the gross receipts tax as provided in this article. The license tax for such combined wholesale and retail sales shall be computed annually as follows: The amount in the preceding year of the annual retail gross receipts shall be added to the amount to be paid for the wholesale business as provided in Article 3 of this chapter. The sum as so computed shall be the license tax due for such business.
(Prior Code § 15-38(a)(3); Ord. 2017-01 § 32, eff. 3/9/17)
Section 4-3.204. Minimum.¶
The minimum license fee to be paid by any licensee under this article, except newly established businesses and businesses whose annual gross receipts are less than $600, is $40 per year.
(Prior Code §§ 15-38(a)(4), 15-38A)
Section 4-3.205. Employees exempted.¶
This article shall not be construed as requiring a license from any person engaging in any business solely as an employee of another person, which employer is licensed under this chapter, except as otherwise provided in this title.
(Prior Code § 15-38(a)(5))
Section 4-3.206. Partnerships.¶
Members of a partnership maintaining one office in the City engaged in any occupation shall pay only one license tax, except as otherwise provided in this title.
(Prior Code § 15-38(a)(6))
Section 4-3.207. Laundries and coin-operated vending machines.¶
The businesses of renting, leasing or operating laundry equipment and renting, leasing or operating coin-operated vending machines can only be taxed on the gross-receipts basis. (Business and Professions Code Sections 16002.2 and 16002.5.)
(Prior Code § 15-38(a)(7))
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Editor's Note: Section 4-3.207 was added by request of the City Attorney.
Section 4-3.208. Trading stamp companies.¶
Every person engaged in the business or occupation of selling or redeeming any stamps, coupons, tickets, cards or other devices to be issued to purchasers of goods, wares or merchandise, which stamps, coupons, tickets, cards or other devices entitle the purchaser receiving them to procure from the person issuing them or any other person any goods, wares or merchandise free of charge upon the presentation of one or a number of the stamps, coupons, tickets, cards or other devices shall pay a license tax based upon the gross receipts of the business or occupation in accordance with the provisions of this title relating to retail sales businesses.
(Prior Code § 15-38(b)(144))
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