The several rates of business license taxes payable in connection with conducting or carrying on businesses, shows, exhibitions and games within this city, are hereafter in Chapters 3.80 through 3.96 prescribed and classified. Every person who engages in business, whether or not at a fixed place of business, within the city, shall pay a license tax based upon:
(1)
A
fixed fee; or
(2)
The
graduated scale as hereinafter prescribed; or
(3)
The
graduated scale with minimum fee as prescribed; or
(4)
A
gross receipts basis.
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The various categories into which particular businesses fall
with regard to tax rates payable shall be as hereinafter more specifically
set forth.
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(Prior code § 2201; Ord. 909 § 1, 1971)
Each business for which a license tax is paid hereunder shall
include and embrace the several activities generally understood and
accepted as customary to be associated with and a part of same.
(Prior code § 2202; Ord. 909 § 1, 1971)
Unless otherwise herein prescribed, with the exception of those
contractors licensed by the state pursuant to Chapter 9 (commencing
with Section 7000) of Division 3 of the Business and Professions Code
of the state, out-of-town businesses shall pay twice the minimum fee;
and where no minimum fee is prescribed the out-of-town fee shall be
$100 per year.
(Prior code § 2203; Ord. 909 § 1, 1971)
In any case where business is conducted within the city, whether or not at a fixed place of business within the city, and such business is not specifically mentioned in Chapters 3.40 through 3.96 for purposes of assigning a tax rate thereto, then said business shall have its license tax computed upon the basis of the "graduated scale."
(Prior code § 2204; Ord. 909 § 1, 1971)
Whenever in Chapters 3.40 through 3.96 the term "graduated scale" is used it refers to the following basis of license tax computation; and whenever a license tax is to be computed on the basis of "graduated scale," it shall be computed on the basis of the number of employees utilized in the conduct of the business, with rates as follows:
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Employees
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Per Year
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|---|---|
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1 or 2
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$ 50.00
|
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3 to 6
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100.00
|
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7 to 10
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150.00
|
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11 to 14
|
200.00
|
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15 to 20
|
250.00
|
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21 to 30
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300.00
|
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31 to 40
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350.00
|
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41 to 50
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400.00
|
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51 or more employees
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$400.00, plus $5 for each employee over fifty.
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(Prior code § 2205; Ord. 909 § 1, 1971)
As used in connection with computations based upon the graduated
scale, "number of employees" means the greatest number of individuals
taking part in the business during any twenty-four hour period included
within the term of the license; provided, however, that no such computation
shall be based upon an employee count which was abnormally inflated
for a period of less than twenty-four hours by reason of a special
event or extraordinary situation.
(Prior code § 2206; Ord. 909 § 1, 1971)
