Earlier editions: 2026-09
Title 3 — FINANCE›Chapter 1 — BUSINESS TAX CERTIFICATION
Simi Valley Municipal Code Art. 2 Business Taxes
Simi Valley Municipal Code · 2026-10 edition · updated 2026-10-04 · Simi Valley
Cite as: Simi Valley Municipal Code Article 2 · Text as of 2026-10-04
* Sections 3-1.201 through 3.1221, recodified from Sections 2125 through 2141, S.V.M.C., as amended by Ordinance Nos. 52, 76, 208, 247, effective July 14, 1976, 273, effective December 29, 1976, 377, effective January 3, 1979, and 463, effective April 8, 1981, amended in their entirety by Ordinance No. 554, effective January 11, 1984.
3-1.201 - Application of provisions.¶
(a) Payment required. Every person transacting and carrying on business within the City shall pay a business tax, the amount of which shall be set by resolution of the Council.
(b) Election of gross receipts taxes. Any person required to pay an annual flat rate tax as set forth in this chapter and by resolution of the Council may elect to pay a business tax measured by the gross receipts from business done in the City as an individual or corporation pursuant to the provisions of this chapter and the fee schedule adopted by resolution of the Council.
(c) Review of business tax fee schedule. The amount of the business tax shall be subject to annual review by the Council for adjustments to the schedule of rates and fees.
(§ 1, Ord. 554, eff. January 11, 1984)
3-1.202 - Implementation of revised provisions.¶
For businesses which paid the business tax based on the flat rate schedule for the calendar year 1983 and which, under this chapter and the resolution setting forth the tax rates, will pay based on the gross receipts schedule effective April 30, 1984, the maximum tax increase shall be 100 percent of the tax paid in 1983. For subsequent years, subject to the limitations within this section, the business tax shall not increase more than 100 percent per year of the tax paid the previous year. Notwithstanding the above language, once the full tax is paid in any year in accordance with the gross receipts schedule, there shall be no future deduction from the full tax due based on the provisions of this section. For the tax year beginning April 30, 1987, all businesses affected by the provisions of this section shall pay the business tax according to the gross receipts tax rate schedule set forth by resolution of the Council.
(§ 1, Ord. 554, eff. January 11, 1984)
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