Contractors.
Sacramento City Code § 3.08.190
in effect3.08.190 Contractors.
Every person engaged in any type of business activity as a contractor which requires a city building permit in order to be performed shall pay a business operations tax at the time the building permit is issued at the rate of forty cents per one thousand dollars ($1,000.00) for each one thousand dollars ($1,000.00) or fraction thereof of the value used to determine the charge for the building permit.
The maximum annual tax payable by any person under this section shall be five thousand dollars ($5,000.00). It shall be the responsibility of the contractor who has paid the maximum tax to establish at the time a building permit is issued that the maximum has been reached and that no additional tax is due. (Prior code § 23.04.403)
Source: City of Sacramento, Sacramento City Code (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/sacramentoca/latest/sacramento_ca/0-0-0-4833Fetched: 10/24/2026