The business license fees for business classifications hereinafter
described shall be calculated in accordance with the tax rate group
in which such business classification is listed below:
(a) Tax Rate Group I. Each person or entity in this group shall
pay the sum of seventy-five dollars on the first sixty thousand dollars
of gross receipts, plus the sum of one dollar and twenty-five cents
for each one thousand dollars or fraction thereof of gross receipts
in excess of sixty thousand dollars.
Included in this tax rate group are all businesses included
within any of the following business classifications:
(1) Corporate or administrative headquarters;
(3) Recreation and entertainment;
(4) Rental of nonresidential property;
(5) Rental of residential property;
(6) Retail (excluding retail venders at community events permitted pursuant to Municipal Code Chapter
4.68);
(b) Tax Rate Group II. Each person or entity in this group shall
pay the sum of seventy-five dollars on the first sixty thousand dollars
of gross receipts, plus the sum of one dollar and twenty-five cents
for each one thousand dollars or fraction thereof of gross receipts
in excess of sixty thousand dollars, subject to the maximum caps hereinafter
described. This Tax Rate Group applies only to persons or entities
within the following business classification:
(1) Auto Dealer. The business license fee for each business
within Tax Rate Group II shall be subject to the following maximum
caps:
(i) For fiscal year 1990-1991, the business license fee shall be capped
at twenty thousand dollars;
(ii)
For fiscal year 1991-1992, the business license fee shall be
capped at twenty-two thousand five hundred dollars;
(iii)
For the fiscal year 1992-1993, and each year thereafter, the
business license fee shall be capped at twenty-five thousand dollars.
(c) Tax Rate Group III. Each person or entity in this group shall
pay the sum of seventy-five dollars on the first sixty thousand dollars
of gross receipts, plus the sum of three dollars for each one thousand
dollars or fraction thereof of gross receipts in excess of sixty thousand
dollars. Included in this tax rate group are all businesses included
within any of the following business classifications:
(2) Contractors (general building and engineering);
(4) Sub or specialty contractors.
(d) Tax Rate Group IV. Each person or entity in this group shall
pay the sum of seventy-five dollars on the first sixty thousand dollars
of gross receipts, plus the sum of five dollars for each one thousand
dollars or fraction thereof of gross receipts in excess of sixty thousand
dollars. Included in this tax rate group are all businesses included
within any of the following business classification:
(e) Tax Rate Group V. Each person or entity in this group shall
pay the sum of fifty dollars per vehicle per year for each vehicle
which is included within the following business classification:
(f) Tax Rate Group VI. Each person or entity in this group shall
pay the sum of one hundred fifty dollars for each day or fraction
of any day in which such licensee conducts business in the City. Included
in this tax rate group are all business categories included within
the following business classification:
(1) Event planners/promoters for special or community event.
(g) Tax Rate Group VII. Each person, entity or franchisee in this
group shall pay the sum of two hundred fifty dollars per vehicle per
year for each vehicle which is included within the following business
classification:
(Prior code § 6060; added
by Ord. No. 1523CCS, adopted 5/8/90; amended by Ord. No. 2008CCS § 3,
adopted 5/8/01; Ord. No.
2292CCS § 8, adopted 7/28/09)