§ 3.08.210 — Businesses without fixed place of business within city
Sacramento City Code (current through Supplement No. 4, July 2026, and Ord. 2026-0022) · Sacramento City Code § 3.08.210
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3.08.210 Businesses without fixed place of business within city.
Every person, other than a contractor, not having a fixed place of business within the city who engages in business within the city shall pay a business operations tax calculated pursuant to Section 3.08.170 of this chapter; provided, however, that as to any person who would be taxed pursuant to Section 3.08.080 of this chapter if the person had a fixed location within the city, the tax due shall not exceed the tax which would have been payable under Section 3.08.080 of this chapter if the person had a fixed place of business within the city. (Prior code § 23.04.405)