Yes, anyone conducting business within the City of Santa Barbara limits must maintain a business license tax certificate; as outline in the city Municipal code.
The annual business license tax for an outcall massage technician is $100.00. The annual business license tax for a massage establishment is based on the number of employees. (Refer to Section C of the Business License Tax Rate Schedule)
If you are an employee of a massage establishment, and payroll taxes are deducted from your paycheck, a letter from the owner of the massage establishment can be submitted stating as such, and you would be exempt from the annual business license tax requirement. In this circumstance, you are not allowed to provide “outcall” massage services.