Steve's Skateshop is a skateboard and apparel store located Down Town. It is Steve and Phoebe's place of work, and in Steve's case, also his home which is located upstairs. The store and all its locations are ruled by The Real Steve. This is where G-Ma first bought Skateboardy, the family heirloom, likely before Cody was even born.
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Steve's Skateshop interior.