Business Tax
San Diego Municipal Code § 54.0509
in effect§54.0509 Business Tax
Each public pay telephone owner doing business in the City of San Diego is required to pay a business tax and obtain a certificate of payment of the business tax pursuant to Chapter 3, Article 1, Division 1, of the San Diego Municipal Code.
(“Business Tax” added 1–29–1996 by O–18254 N.S.)
Source: City of San Diego Office of the City Clerk, San Diego Municipal Code and City Charter (docs.sandiego.gov PDFs)URL: https://docs.sandiego.gov/municode/MuniCodeChapter05/Ch05Art04Division05.pdf#page=6Fetched: 10/28/2026