{"code":"GOV","codeName":"Government Code","section":"37101.7","citation":"Gov. Code, § 37101.7","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 4. GOVERNMENT OF CITIES [34000. - 45345.]","url":"https://blackletter.si/government-code/title-4"},{"name":"DIVISION 3. OFFICERS [36501. - 41805.]","url":"https://blackletter.si/government-code/title-4/division-3"},{"name":"PART 2. LEGISLATIVE BODY [36801. - 40592.]","url":"https://blackletter.si/government-code/title-4/division-3/part-2"},{"name":"CHAPTER 3. General Powers [37100. - 37200.]","url":"https://blackletter.si/government-code/title-4/division-3/part-2/chapter-3"}],"history":"Added by Stats. 1965, Ch. 1043.","effective":null,"html":"<p>(a) In accordance with the provisions of subdivision (b), the legislative body may license for revenue, and fix the license tax upon, persons who transact in the city the business of a contractor licensed pursuant to Chapter 9 (commencing with Section <a href=\"/gov/7000\">7000</a>) of Division 3 of the Business and Professions Code.</p><p>(b) The ordinance which adopts the license and license tax shall not impose a greater license tax upon those persons subject to it who, as contractors, have no fixed place of business within the city, than upon those contractors who have a fixed place of business within the city; provided, however, that such ordinance may impose a license tax graduated according to gross receipts attributable to contracting work done within a city, regardless of whether or not the contractor has a fixed place of business within the city.</p>","text":"(a) In accordance with the provisions of subdivision (b), the legislative body may license for revenue, and fix the license tax upon, persons who transact in the city the business of a contractor licensed pursuant to Chapter 9 (commencing with Section 7000) of Division 3 of the Business and Professions Code. (b) The ordinance which adopts the license and license tax shall not impose a greater license tax upon those persons subject to it who, as contractors, have no fixed place of business within the city, than upon those contractors who have a fixed place of business within the city; provided, however, that such ordinance may impose a license tax graduated according to gross receipts attributable to contracting work done within a city, regardless of whether or not the contractor has a fixed place of business within the city.","otherVersions":[],"url":"https://blackletter.si/government-code/general-powers-37101-7","source":"California Legislative Information bulk export (pubinfo)"}