§ 3.106.050 — Classification of businesses and charges imposed

Sacramento City Code (current through Supplement No. 4, July 2026, and Ord. 2026-0022) · Sacramento City Code § 3.106.050

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3.106.050 Classification of businesses and charges imposed.

The assessment is to be levied on all restaurant businesses, which include restaurants, bars, nightclubs, diners, and all other businesses that sell prepared food within the proposed SBIA based upon one and a half percent (1.5%) of the gross prepared food sales plus a charge for occupancy. The occupancy charge shall be ten thousand dollars ($10,000.00) per year for those establishments with occupancy greater than two hundred (200), five thousand dollars ($5,000.00) per year for those establishments with occupancy between one hundred fifty (150) and two hundred (200), one thousand dollars ($1,000.00) per year for those establishments with occupancy between ninety (90) and one hundred forty-nine (149) and zero dollars per year for those establishments with occupancy under ninety (90). Based on reduced benefit, any restaurant business whose seating occupancy is less than forty-nine (49) shall not be assessed. (Ord. 2008-015 § 1)