Government Code - GOV
TITLE 4. GOVERNMENT OF CITIES [34000 - 45345]
( Title 4 added by Stats. 1949, Ch. 79. ) DIVISION 3. OFFICERS [36501 - 41805]
( Division 3 added by Stats. 1949, Ch. 79. ) PART 2. LEGISLATIVE BODY [36801 - 40592]
( Part 2 added by Stats. 1949, Ch. 79. ) CHAPTER 3. General Powers [37100 - 37200]
( Chapter 3 added by Stats. 1949, Ch. 79. ) 37101.7.
(a) In accordance with the provisions of subdivision (b), the legislative body may license for revenue, and fix the license tax upon, persons who transact in the city the business of a contractor licensed pursuant to Chapter 9 (commencing with Section 7000) of Division 3 of the Business and Professions Code.
(b) The ordinance which adopts the license and license tax shall not impose a greater license tax upon those persons subject to it who, as contractors, have no fixed place of business within the city, than upon those contractors who have a fixed place of business within the city; provided, however, that such ordinance may impose a license tax graduated according to gross receipts attributable to contracting work done within a city, regardless of whether or not the contractor has a fixed place of business within the city.
(Added by Stats. 1965, Ch. 1043.)