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Section 37101.7 Of Chapter 3. General Powers From California Government Code >> Division 3. >> Title 4. >> Part 2. >> Chapter 3.
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.
(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.
