Article 300 — Flat Tax
Santa Maria Municipal Code · 2026-07 edition · updated 2026-09-27 · Santa Maria
Section 4-3.301. Applicability.¶
Section 4-3.302. Accounting, bookkeeping or tax preparation.¶
Section 4-3.303. Adjuster.¶
Section 4-3.304. Advertising agency.¶
Section 4-3.305. Advertising distributor and sales.¶
Section 4-3.306. Advertising sign.¶
Section 4-3.307. Aircraft charter or rental service.¶
Section 4-3.308. Ambulance service or operation.¶
Section 4-3.309. Amusement machine.¶
Section 4-3.310. Animal exhibit.¶
Section 4-3.311. Animal hospital, boarding kennel, kennel generally.¶
Section 4-3.312. Apartment house operation.[4 ]¶
Section 4-3.313. Appraiser.¶
Section 4-3.314. Arcade.¶
Section 4-3.315. Assayer.¶
Section 4-3.316. Auctioneer.¶
Section 4-3.317. Auditor.¶
Section 4-3.318. Automobile or trailer renting or leasing.¶
Section 4-3.319. Automobile court.¶
Section 4-3.320. Automobile painting shop.¶
Section 4-3.321. Automobile parking lot or storage garage.¶
Section 4-3.322. Automobile top or upholstery shop.¶
Section 4-3.323. Automobile wrecking.¶
Section 4-3.324. Bankrupt or fire sale.[5 ]¶
Section 4-3.325. Barbershop.¶
Section 4-3.326. Bath or massage studio and club.¶
Section 4-3.327. Beauty salon or beauty parlor.¶
Section 4-3.328. Billboard or advertising sign.¶
Section 4-3.329. Billiards or pool.¶
Section 4-3.330. Blacksmith or metal repair shop.¶
Section 4-3.331. Boardinghouse.¶
Section 4-3.332. Bookkeeping.¶
Section 4-3.333. Bootblack or shoeshine stand or parlor.¶
Section 4-3.334. Bowling alley.¶
Section 4-3.335. Boxing, wrestling or other sports, fixed place of business.¶
Section 4-3.336. Broker.¶
Section 4-3.337. Building or ground maintenance.¶
Section 4-3.338. Burglar alarm, fire alarm or other signaling systems.¶
Section 4-3.339. Bus line operation.¶
Section 4-3.340. Buses, charter and rental.¶
Section 4-3.341. Canvasser.¶
Section 4-3.342. Cardroom.¶
Section 4-3.343. Carnival.¶
Section 4-3.344. Christmas tree sales.¶
Section 4-3.345. Itinerant show. Repealed.¶
Section 4-3.346. Coin-operated device for other than vending purposes.¶
Section 4-3.347. Collection agency.¶
Section 4-3.348. Contractor, subcontractor or builder.¶
Section 4-3.349. Credit bureau or credit reporting agency.¶
Section 4-3.350. Dancehall or public dance. Repealed.¶
Section 4-3.351. Dancing, music and art schools.¶
Section 4-3.352. Delivery or messenger service.¶
Section 4-3.353. Delivery of wholesale goods from outside City.¶
Section 4-3.354. Demonstration party.¶
Section 4-3.355. Detective agency, security guard or private patrol service.¶
Section 4-3.356. Distributor sales, retail.¶
Section 4-3.357. Dog or cat hospital or kennel.¶
Section 4-3.358. Drive-in theater or show.¶
Section 4-3.359. Eating place.¶
Section 4-3.360. Employment office.¶
Section 4-3.361. Entertainment business.¶
Section 4-3.362. Exercise or health studio and club.¶
Section 4-3.363. Exhibit.¶
Section 4-3.364. Fire alarm service.¶
Section 4-3.365. Fortuneteller, etc.¶
Section 4-3.366. Franchise and utility services.¶
Section 4-3.367. Funeral parlor.¶
Section 4-3.368. Gardener.¶
Section 4-3.369. Grocery store, retail.¶
Section 4-3.370. Ground maintenance.¶
Section 4-3.371. Health club.¶
Section 4-3.372. Hospital or rest home.[6 ]¶
Section 4-3.373. Hotel, motel or auto court.¶
Section 4-3.374. Interior decorator and designer.¶
Section 4-3.375. Itinerant show. Repealed.¶
Section 4-3.376. Junk dealer.¶
Section 4-3.377. Laboratory.¶
Section 4-3.378. Lawn maintenance.¶
Section 4-3.379. Locksmith or sharpener.¶
Section 4-3.380. Manufacturing.¶
Section 4-3.381. Merchandise stamp.¶
Section 4-3.382. Merry-go-round.¶
Section 4-3.383. Miniature golf, practice driving course and/or putting green.¶
Section 4-3.384. Mobile home or trailer park.¶
Section 4-3.385. Mortuary or funeral parlor.¶
Section 4-3.386. Motel.¶
Section 4-3.387. Moving or storage service.¶
Section 4-3.388. Music machine.¶
Section 4-3.389. Newspaper.¶
Section 4-3.390. Newsstand.¶
Section 4-3.391. Office and commercial building operation.¶
Section 4-3.392. Out-of-town delivery firm, wholesale.¶
Section 4-3.393. Parade.¶
Section 4-3.394. Patrol service.¶
Section 4-3.395. Pawnbroker or personal property broker.¶
Section 4-3.396. Peddler, hawker or street vendor.¶
Section 4-3.397. Photographer.¶
Section 4-3.398. Pinball machine.¶
Section 4-3.399. Pool hall or billiard parlor.¶
Section 4-3.3100. Practice driving course.¶
Section 4-3.3101. Printer or lithographer.¶
Section 4-3.3102. Produce exchange.¶
Section 4-3.3103. Profession.¶
Section 4-3.3104. Promoter.¶
Section 4-3.3105. Putting green.¶
Section 4-3.3106. Radio broadcasting studio.¶
Section 4-3.3107. Refuse collection.¶
Section 4-3.3108. Repair shop and business.¶
Section 4-3.3109. Rest home.¶
Section 4-3.3110. Ride, mechanical.¶
Section 4-3.3111. Rodeo.¶
Section 4-3.3112. Rooming house or boarding house.¶
Section 4-3.3113. Rubbish hauling.¶
Section 4-3.3114. School, business, secretarial, cosmetology or trade.¶
Section 4-3.3115. School, dancing, music and art.¶
Section 4-3.3116. School, nursery.¶
Section 4-3.3117. Secretarial or telephone answering service.¶
Section 4-3.3118. Shooting gallery.¶
Section 4-3.3119. Show.¶
Section 4-3.3120. Sign painting.¶
Section 4-3.3121. Sign or bill posting.¶
Section 4-3.3122. Signaling system.¶
Section 4-3.3123. Skating rink.¶
Section 4-3.3124. Solicitor or canvasser.¶
Section 4-3.3125. Sports exhibit.¶
Section 4-3.3126. Stock or produce exchange.¶
Section 4-3.3127. Storage service.¶
Section 4-3.3128. Surplus merchandiser.¶
Section 4-3.3129. Tailor shop.¶
Section 4-3.3130. Taxicab.¶
Section 4-3.3131. Taxidermist.¶
Section 4-3.3132. Telephone answering service.¶
Section 4-3.3133. Telephone solicitation.¶
Section 4-3.3134. Television cable company.¶
Section 4-3.3135. Television studio.¶
Section 4-3.3136. Theater or show.¶
Section 4-3.3137. Title company.¶
Section 4-3.3138. Trailer park.¶
Section 4-3.3139. Trailer renting or leasing.¶
Section 4-3.3140. Transfer.¶
Section 4-3.3141. Travel bureau or agency.¶
Section 4-3.3142. Tree service.¶
Section 4-3.3143. Trucking or draying.¶
Section 4-3.3144. Warehouse for storage.¶
Section 4-3.3145. Watch, clock or jewelry repair.¶
Section 4-3.3146. Water conditioning service.¶
Section 4-3.3147. Wholesale sales, etc.¶
Section 4-3.3148. Wrestling.¶
Section 4-3.3149. Unlisted business.¶
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