Chapter 6.08 — BUSINESS CLASSIFICATIONS
Santa Monica Municipal Code · 2026-07 edition · updated 2026-09-26 · Santa Monica
§ 6.08.010. Scope.¶
§ 6.08.020. Determination of business classification.¶
§ 6.08.030. Business taxed on gross receipts.¶
§ 6.08.040. Agent/broker (Tax Rate Group III).¶
§ 6.08.050. Auto dealers (Tax Rate Group II).¶
§ 6.08.060. Contractors (general building and engineering) (Tax Rate Group III).¶
§ 6.08.070. Sub or specialty contractors and building trades (Tax Rate Group III).¶
§ 6.08.080. Corporate or administrative headquarters (Tax Rate Group VIII).¶
§ 6.08.090. Manufacturers (Tax Rate Group I).¶
§ 6.08.100. Professions (Tax Rate Group IV).¶
§ 6.08.110. Recreation and entertainment (Tax Rate Group I).¶
§ 6.08.120. Rental of non-residential property (commercial property) (Tax Rate Group I).¶
§ 6.08.130. Rental of residential property (apartment, hotel, motel, rooming house,…¶
§ 6.08.140. Retail (Tax Rate Group I).¶
§ 6.08.150. Services (Tax Rate Group III).¶
§ 6.08.160. Wholesalers (Tax Rate Group I).¶
§ 6.08.170. Utilities (Tax Rate Group I).¶
§ 6.08.180. Businesses taxed at flat rates.¶
§ 6.08.190. Delivery - Pickup (Tax Rate Group V).¶
§ 6.08.200. Event planners and promoters for special or community event (Tax Rate Group…¶
§ 6.08.205. Vending (Tax Rate Group IX).¶
§ 6.08.210. Taxicabs (Tax Rate Group VII).¶
Get a plain-English answer with a citation back to this text.
Ask AI about this code