Gross receipts.
Sacramento City Code § 3.08.170
in effect3.08.170 Gross receipts.
Every person not falling within the categories described in Sections 3.08.180, 3.08.190, 3.08.200, and 3.08.205 of this chapter shall pay an annual business operations tax as follows:
A. Every person which has gross receipts of ten thousand dollars ($10,000.00) or less shall pay a tax of thirty dollars ($30.00) for each year.
B. Every person which has gross receipts in excess of ten thousand dollars ($10,000.00) shall pay a tax of thirty dollars ($30.00) plus $.0004 for each dollar of gross receipts in excess of ten thousand dollars ($10,000.00) for the reporting period; provided, however, that the maximum annual tax liability for any person under this section shall be five thousand dollars ($5,000.00). (Ord. 2010-020 § 4; prior code § 23.04.401)
Source: City of Sacramento, Sacramento City Code (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/sacramentoca/latest/sacramento_ca/0-0-0-4820Fetched: 10/24/2026