Chapter 5.34
MANUFACTURERS*

Sections:

5.34.010    Manufacture defined.

5.34.020    License tax required – Rate.

*    For statutory authority for cities to license businesses for purposes of revenue and regulation, see Gov. Code § 37101.

5.34.010 Manufacture defined.

“Manufacture” is defined as the transforming of raw materials into some kind of a finished product or article of trade and not including building or outdoor structures. (Prior code § 18.60).

5.34.020 License tax required – Rate.

Every person conducting, managing, carrying on or engaged in any business, the majority of which consists of manufacturing as defined in the preceding section, shall pay a license tax as presently designated, or as may in the future be amended, in Section 5.34.020 of the master tax schedule in CVMC 5.07.030. (Ord. 2408 § 1, 1990; Ord. 1801 § 8, 1978; prior code § 18.61).