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Palo Alto Municipal Code
PALO ALTO MUNICIPAL CODE
CHARTER OF THE CITY OF PALO ALTO
Title 1 GENERAL PROVISIONS
Title 2 ADMINISTRATIVE CODE*
Title 3 RESERVED
Title 4 BUSINESS LICENSES AND REGULATIONS*
Title 5 HEALTH AND SANITATION*
Title 6 ANIMALS
Title 7 RESERVED
Title 8 TREES AND VEGETATION
Title 9 PUBLIC PEACE, MORALS AND SAFETY*
Title 10 VEHICLES AND TRAFFIC*
Title 11 ENVIRONMENTAL IMPACT PROCEDURE
Title 12 PUBLIC WORKS AND UTILITIES
Title 13 IMPROVEMENT PROCEDURE*
Title 14 RESERVED
Title 15 FIRE PREVENTION*
Title 16 BUILDING REGULATIONS*
Title 17 HAZARDOUS MATERIALS STORAGE*
Title 18 ZONING*
Title 19 MASTER PLAN*
Title 20 PRECISE PLANS*
Title 21 SUBDIVISIONS AND OTHER DIVISIONS OF LAND*
Title 22 PARKS*
ORDINANCE LIST AND DISPOSITION TABLE
2.37.040   Imposition of business tax.
   Any business operator operating a business at a fixed place of business in the city must pay a business tax at the following rates:
   (a)   Beginning January 1, 2023, the tax shall be imposed at the following rates:
      (1)   For the first 10,000 square feet occupied by a business in the city, no tax shall be imposed.
      (2)   For each square foot occupied by a business in the city over 10,000 square feet, a monthly tax of three and three-quarter (3.75) cents per square foot shall be imposed.
   (b)   Beginning January 1, 2025, the tax shall be imposed at the following rates:
      (1)   For the first 10,000 square feet occupied by a business in the city, no tax shall be imposed.
      (2)   For each square foot occupied by a business in the city over 10,000 square feet, a monthly tax of seven and one-half (7.5) cents per square foot shall be imposed.
   (c)   The maximum amount of tax a business must pay is capped at $500,000 (five hundred thousand dollars) per fiscal year.
(Ord. 5581 § 1 (part), 2022)

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