{"data":{"id":"us-ca/gov-37101.7","jurisdiction":"us-ca","citation":"GOV § 37101.7","heading":"","body":"(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.\n(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.","path":["Government Code - GOV","TITLE 4. GOVERNMENT OF CITIES [34000. - 45345.]","DIVISION 3. OFFICERS [36501. - 41805.]","PART 2. LEGISLATIVE BODY [36801. - 40592.]","CHAPTER 3. General Powers [37100. - 37200.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"94c5bfe6c2fcd0157154ba54e42307454307eb08bab4182e954ac54d4bcf5d47","source_id":"us-ca","stale":false,"prev":"us-ca/gov-37101.5","next":"us-ca/gov-37102"},"notice":"GroundRules: Original legal text. Not legal advice."}