Earlier editions: 2026-09
Title 5 — BUSINESS TAXES, LICENSES AND REGULATIONS›Chapter 5.04 — BUSINESS LICENSES GENERALLY
Suisun City Municipal Code Art. IV Taxes
Suisun City Municipal Code · 2026-10 edition · updated 2026-10-04 · Suisun City
Cite as: Suisun City Municipal Code Article IV · Text as of 2026-10-04
5.04.200 - Generally.¶
The amount of license taxes to be paid to the city by any person engaged in or carrying on any profession, trade, calling, occupation or business shall be as provided in this chapter. Such license tax shall be paid by every person engaged in carrying on or maintaining any such profession, trade, occupation, calling or business in the city.
(Ord. 600 (part), 1992: Ord. 599 (part), 1991: Ord. 433 § 5.05, 1979)
5.04.210 - Contractors and trades based outside city.¶
The license tax for contractors and trades based outside the city is one hundred fifty dollars, plus twenty-five dollars for each associate or employee working within the city.
(Ord. 600 (part), 1992: Ord. 599 (part), 1991)
5.04.215 - Service firms based outside the city.¶
The license tax for service firms based outside the city is fifty dollars, plus twenty-five dollars for each associate or employee working within the city.
(Ord. 613 (part), 1993)
5.04.220 - License tax—Gross receipts.¶
A. Classification A. Classification A consists of retail sales, contractors, subcontractors, restaurants, property management or leasing, rentals, motels, personal or repair services, etc.
B. Classification B. Classification B consists of professionals, such as attorneys, architects, accountants, real estate agents and brokers, appraisers, doctors, consultants, engineers, bookkeepers, investigators, developers, advertising agents, interior designers, etc.
License Tax Rate Schedules By Classification
| Gross receipts At Least | But less than | Business License Tax | Business License Tax |
|---|---|---|---|
| A | B | ||
| $ 0 | $ 40,000 | $50 | $76 |
| 40,000 | 60,000 | 60 | 90 |
| 60,000 | 80,000 | 70 | 96 |
| 80,000 | 100,000 | 80 | 120 |
| 100,000 | 120,000 | 90 | 136 |
| 120,000 | 140,000 | 100 | 150 |
| 140,000 | 160,000 | 110 | 166 |
| 160,000 | 180,000 | 120 | 180 |
| 180,000 | 200,000 | 130 | 196 |
| 200,000 | 240,000 | 146 | 220 |
| 240,000 | 280,000 | 170 | 256 |
| 280,000 | 320,000 | 190 | 286 |
| 320,000 | 360,000 | 210 | 316 |
| 360,000 | 400,000 | 230 | 346 |
| 400,000 | 450,000 | 250 | 376 |
| 450,000 | 500,000 | 270 | 406 |
| 500,000 | 550,000 | 290 | 436 |
| 550,000 | 600,000 | 310 | 466 |
| 600,000 | 700,000 | 330 | 646 |
| 700,000 | 800,000 | 350 | 766 |
| 800,000 | 900,000 | 370 | 826 |
| 900,000 | 1,000,000 | 390 | 886 |
| For each additional $100,000 or fraction thereof: | For each additional $100,000 or fraction thereof: | 15 | 15 |
C. Manufacturing. The license tax for manufacturing is the sum of one hundred fifty dollars plus twenty-five dollars per employee.
D. Apartments, Hotels and Motels. The license tax for apartments, hotels and motels is a rate of five dollars per unit for fourplexes and up.
(Ord. 600 (part), 1992: Ord. 599 (part), 1991)
5.04.230 - License tax—Transportation and trucking.¶
The license tax for transportation and trucking service shall be forty dollars per year for first truck and twenty dollars for each truck after the first.
(Ord. 613 (part), 1993: Ord. 600 (part), 1992: Ord. 599 (part), 1991)
5.04.235 - License tax—Miscellaneous fee schedule.¶
A. Amusement/Vending Machines. The license tax for amusements shall be as set out in the gross receipts schedule in Section 5.04.220, except as noted below:
Billiard and pool rooms—thirty dollars for the first table, fifteen dollars for each additional table;
Circus—two hundred dollars per day;
Carnivals—two hundred dollars per day;
Night clubs—five hundred dollars per year;
Dance hall—five hundred dollars per year;
Mechanical amusement—twenty dollars per year per machine (music, mechanical or video devices or machines).
B. Ambulance Service. The license tax for ambulance service is fifty dollars per year for each ambulance.
C. Auctioneer. The license tax for an auctioneer is fifty dollars per day, except while operating in a licensed auction house having a fixed place of business in the city.
D. Administrative Offices With No Gross Receipts. The license tax for administrative offices with no gross receipts is fifty dollars or one-tenth of one percent of gross operating expenses, whichever is greater.
E. Annual Rate Escalation. All license fees determined by other than gross receipt methods will be adjusted from year to year to reflect the percent change based on our master fee schedule. Citizens of the city without employees, who engage in part-time work from their residence and whose annual gross income from this business is less than five thousand dollars shall file a business license and pay a one-time fee of ten dollars.
(Ord. 613 (part), 1993: Ord. 600 (part), 1992: Ord. 599 (part), 1991)
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