Cal. Codes » Government Code / TITLE 4. GOVERNMENT OF CITIES / DIVISION 3. OFFICERS / PART 2. LEGISLATIVE BODY / CHAPTER 3. General Powers
California Codes

Cal. Government Code § 37101.7 (2026)

General Powers — Legislative Body

✓ current as of May 2026
Find cases: SyfertCases citing this section CA-LEGleginfo.legislature.ca.gov JustiaCode on Justia CornellLII Search CasesGoogle Scholar

(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.

Notes of Decisions
Cited in 1 case, 1987–1987 · leading case: Cnty. of Sacramento v. Pac. Gas & Elec. Co., 193 Cal. App. 3d 300 (Cal. Ct. App. 1987).
Sort: Relevance Newest Treatment
Cnty. of Sacramento v. Pac. Gas & Elec. Co., 193 Cal. App. 3d 300 (Cal. Ct. App. 1987). “(a) (For purposes of sales and use taxes, “ ‘[g]ross receipts’ mean the total amount of the sale or lease or rental price, as the case may be, of the retail sales of retailers, valued in money, whether received in money or otherwise, without deduction on account of [costs and…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.