The provisions of this chapter are enacted solely to raise revenue
for general municipal purposes and are not intended for regulation.
(Ord. 707, 2002)
Business taxes are hereby imposed upon all businesses, professions,
trades, vocations, enterprises, establishments, occupations, or callings
conducting business in the city to which a business tax may lawfully
apply. It is unlawful for any person to transact and carry on any
business, trade, vocation, enterprise, establishment, occupation,
or calling in the city not otherwise exempt without first having procured
a business tax certificate from the city or complying with all of
the applicable provisions of this chapter.
The business tax certificate shall be evidence only of the fact
that such business tax has been paid. Neither the payment of the business
tax nor the possession of the business tax certificate shall authorize,
permit, or allow the doing of any act which the person paying or holding
such business tax certificate would not otherwise be entitled to do;
nor shall it be construed as permission to conduct or carry on a business
at any place within the city where the conducting or carrying on of
such business is prohibited or fails to comply with the city's zoning,
planning, or building regulations, nor shall it be construed as permission
to conduct or carry on a business in such a manner as to create or
maintain a nuisance.
(Ord. 707, 2002)
The following persons and organizations are exempt from the
provisions of this chapter:
A.
Minors
Under the Age of Eighteen. Businesses owned and conducted by minors
under the age of eighteen years shall be exempt from the business
tax provisions of this chapter where all of the following conditions
exist and legal documentation is provided to support that:
B.
Charitable,
Religious, and Nonprofit Organizations.
1.
Organization
Activities. The provisions of this chapter shall not be deemed or
construed to require the payment of a business tax to conduct, manage,
or carry on any business, occupation, or activity of any institution
or organization recognized by a tax board of the state with a "Statement
of Domestic Non-Profit Organization" or the Internal Revenue Service
of the United States which is conducted wholly for the benefit of
charitable, religious, or nonprofit purposes and from which profit
is not derived, either directly or indirectly, by any person.
2.
Nonexempt
Activities. The exemption provisions of this section shall not be
construed to extend to any person, business, corporation, or organization
receiving a fee, wage, stipend, salary, remuneration, compensation,
or pay for the performance of any business, occupation, or activity
related to exempt organization activities. Any such person, business,
corporation, or organization shall be subject to the business tax
provisions of this chapter and shall obtain the business tax certificate
prior to any business, occupation, or activity being undertaken.
C.
Conflicts
with Federal and State Laws or Contractual Agreements. The provisions
of this chapter shall not be construed to require a person to obtain
a business tax certificate prior to doing business within the city
if such requirement conflicts with the applicable statutes, laws,
or constitution of the United States or the state of California or
other contractual obligations or franchise agreements. The director
of finance may develop administrative guidelines concerning exemptions,
apportionment, and any other matters which she or he determines as
necessary for the lawful and effective implementation of this chapter.
(Ord. 707, 2002)
For the purposes of this chapter, unless otherwise apparent
from the context, certain words and phrases used in this chapter are
defined as follows:
means and includes professions, trades, vocations, rentals,
leases, enterprises, establishments, and occupations and all and every
kind of calling, any of which is conducted for the purpose of earning
in whole, or in part, a profit or livelihood, whether or not a profit
or a livelihood actually is earned thereby, whether paid in money,
goods, labor, or otherwise, and whether or not the business has a
fixed place of business in the city.
means the individual designated by the city manager to collect
business taxes pursuant to the provisions of this chapter.
means and includes the total amounts actually received or
receivable from sales, services, rentals, or leases in the total amounts
actually received or receivable for the performance of any act or
service, of whatever nature it may be, for which a charge is made
or a credit allowed, whether or not such act or service is done as
a part of, or in connection with, the sale or rental of materials,
property (real or personal), goods, wares, or merchandise. Included
in "gross receipts" shall be receipts, cash, credits, and property
of any kind or nature, without any deduction therefrom on account
of the cost of the property sold, rented or leased, the cost of the
materials used, labor and service costs, interest paid or payable,
or losses or other expenses whatsoever.
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Real estate brokers shall include in "gross receipts" the entire
commission received for the sale of property.
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Excluded from "gross receipts" shall be the following:
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1.
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Cash discounts allowed and taken on sales;
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2.
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Credit allowed on property accepted as a part of the purchase
price in which property may later be sold;
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3.
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Any tax required by law to be included, or added to, the purchase
price and collected from the consumer or purchaser;
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4.
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Such part of the sales price of property returned by purchasers
upon the rescission of the sales contract as is refunded, either in
cash or by credit;
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5.
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As to legal settlements, amounts collected for others, where
the business is acting as an agent or trustee to the extent that amounts
are paid to those for whom the amounts were collected;
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6.
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Receipts of refundable deposits, except that refundable deposits
forfeited and taken into the income of the business shall not be excluded;
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7.
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As to a real estate transaction, the sales price of the real
estate sold for the account of others, except that portion which represents
commission or other income;
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8.
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Income from businesses which perform the function of agent or
broker, except that portion of income which represents commission
or other income to the agent or broker;
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9.
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As to a retail gasoline dealer, a portion of the receipts of
the dealer from the sales of motor vehicle fuels equal to the amount
of motor vehicle fuel license tax imposed;
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10.
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As to retail gasoline dealer, any special motor fuel taxes if
paid by the dealer or collected by the dealer from the consumer or
purchaser.
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means and includes all domestic and foreign corporations,
associations, syndicates, joint-stock corporations, partnerships of
every kind, clubs, Massachusetts trust, business, and other common
law trusts, societies, and individuals transacting and carrying on
any business in the city, other than an employee.
means an affidavit sworn to before a person authorized to
take oaths or a declaration or certification made under the penalty
of perjury.
shall be that portion of gross receipts relating to business conducted within the city. For businesses with their headquarters located within the city of Brentwood, their total gross receipts shall be deemed to be related to business conducted within the city unless an apportionment of gross receipts is requested by the business pursuant to Section 5.04.230 of this chapter.
(Ord. 707, 2002)
