Chapter 5.04 — BUSINESS OPERATIONS TAX
Seaside Municipal Code · 2026-09 edition · updated 2026-09-27 · Seaside
§ 5.04.010. Definitions.¶
§ 5.04.020. Revenue measure.¶
§ 5.04.030. Substitute for other revenue ordinances.¶
§ 5.04.040. Effect of ordinance on past actions and obligations previously accrued.¶
§ 5.04.050. License – Required.¶
§ 5.04.060. License – Required for branch establishments.¶
§ 5.04.070. License – Exemptions.¶
§ 5.04.080. License – Application – Issuance.¶
§ 5.04.090. License – Statement – Required for first license.¶
§ 5.04.100. License – Statement – Required for renewal.¶
§ 5.04.110. License – Statement – Nonconclusive.¶
§ 5.04.120. License – Statement – Failure to file.¶
§ 5.04.130. License – Statement – Extension of time.¶
§ 5.04.140. License – Appeal of issuance or refusal to issue.¶
§ 5.04.150. License – Transfers.¶
§ 5.04.160. License – Tax when issued under previous ordinances.¶
§ 5.04.170. License – Duplicates.¶
§ 5.04.180. License – Posting and keeping.¶
§ 5.04.190. Tax – How and when payable.¶
§ 5.04.200. Tax – Penalty for failure to pay when due.¶
§ 5.04.210. Tax – Rate.¶
§ 5.04.220. Tax – Public utilities.¶
§ 5.04.230. Tax – Businesses dealing in personal services.¶
§ 5.04.240. Tax – Vehicle businesses.¶
§ 5.04.250. Tax – Real property rental.¶
§ 5.04.260. Tax – Real estate broker.¶
§ 5.04.270. Tax – Retail businesses not otherwise specified.¶
§ 5.04.280. Tax – Automobile, truck, trailer, motorcycle and boat sales.¶
§ 5.04.290. Tax – Wholesale or jobbing business.¶
§ 5.04.300. Tax – Contractors.¶
§ 5.04.310. Tax – Manufacturing.¶
§ 5.04.320. Tax – Nonmedical marijuana businesses.¶
§ 5.04.330. Tax – Other businesses.¶
5.04.420 shall pay a business operations tax as set forth in said sections.¶
§ 5.04.340. Tax – Christmas tree lots.¶
§ 5.04.350. Tax – Circuses and carnivals.¶
§ 5.04.360. Tax – Dances.¶
§ 5.04.370. Tax – Nonappurtenant outdoor advertising structures.¶
§ 5.04.380. Tax – Pawnshops and pawnbrokers.¶
§ 5.04.390. Tax – Peddlers and itinerant vendors.¶
§ 5.04.400. Tax – Pinball machines and jukeboxes.¶
§ 5.04.401. Retail cannabis dispensary.¶
§ 5.04.402. Nonretail cannabis uses.¶
§ 5.04.410. Tax – Retail liquor and beverage stores.¶
§ 5.04.420. Tax – Vending machines.¶
§ 5.04.430. Vending machines – Liability for licensing.¶
§ 5.04.440. Vending machines – Impoundment when unlicensed.¶
§ 5.04.450. Tax – Proration.¶
§ 5.04.460. Tax – Deemed debt to city.¶
§ 5.04.470. Tax – Additional amount for street decorations.¶
§ 5.04.480. Investigation of persons and premises to assure compliance.¶
§ 5.04.490. Fee for police clearance or investigative report.¶
§ 5.04.500. Police clearance required for solicitors, hawkers, peddlers and itinerant¶
§ 5.04.510. Violations of state laws and other provisions not authorized.¶
§ 5.04.520. Tax collector’s duties to be performed by finance director.¶
§ 5.04.530. Enforcement.¶
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