Every person who engages in any of the businesses categorized in this Article shall pay a business tax on the gross receipts of such business at the rate or rates designated in this Article.
Manufacturing and selling at wholesale or sales at wholesale, and sales of automobiles subject to California sales tax.
Minimum tax, $20 for any part of the calendar year plus one dollar ($1.00) for each $1,000 or fraction thereof of gross receipts above $20,000.
(Ord. 2450 9-13-83; Ord. 2478 6-26-84; Ord. 91-16 7-2-91)
Manufacturing and selling at retail, sales at retail, general services and businesses not specifically included in another classification.
Minimum tax, $22 for any part of the calendar year plus one dollar and ten cents ($1.10) for each $1,000 or fraction thereof of gross receipts above $20,000.
(Ord. 2450 9-13-80; Ord. 91-16 7-2-91)
Minimum tax, $22 for any part of the calendar year plus one dollar and ten cents ($1.10) for each $1,000 or fraction thereof of gross receipts above $20,000.
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
Residential rental business shall be subject to an annual tax levy of $20 per unit, excluding the owner's unit if owner occupied.
(Ord. 2450 8-13-83; Ord. 91-16 7-2-91)
Minimum tax, $33 for any part of the calendar year plus one dollar and sixty-five cents ($1.65) for each $1,000 or fraction thereof of gross receipts above $20,000.
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
Coin-operated vending machines dispensing merchandise or service, coin-operated weighing devices.
Minimum tax $49.50 for any part of the calendar year plus one dollar and sixty-five cents ($1.65) for each $1,000 or fraction thereof of gross receipts above $30,000.
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
Minimum tax $93.50 for any part of the calendar year plus one dollar and ten cents ($1.10) for each $1,000 or fraction thereof of gross receipts above $85,000.
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
Minimum tax $60.50 for any part of the calendar year plus one dollar and ten cents ($1.10) for each $1,000 or fraction thereof of gross receipts above $55,000.
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
Includes all sub-contractors, exterminators, and specialty contractors except plumbing, gas, sewer, and electrical contractors included in Classification "H."
Minimum tax $55 for any part of the calendar year plus one dollar and ten cents ($1.10) for each $1,000 or fraction thereof of gross receipts above $50,000.
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
Boxing, wrestling events, shows, exhibitions, lectures, theatrical, operatic performance and like performances.
Minimum tax $22 for any part of the calendar year plus one dollar and ten cents ($1.10) for each $1,000 or fraction thereof of gross receipts above $20,000.
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
(Gross receipts of auctioneers' fees and charges only)
Minimum tax $33 for any part of the calendar year plus one dollar and sixty-five cents ($1.65) for each $1,000 or fraction thereof of gross receipts above $20,000.
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
Minimum tax, $25 for any part of the calendar year plus fifty cents ($.50) for each $1,000 or fraction thereof of gross receipts above $50,000.
(Ord. 2478 6-26-84; Ord. 91-16 7-2-91)
Every person who engages in any of the hereinbelow categorized businesses shall pay a business tax on a flat rate basis as follows:
Classification Tax (annual rate unless otherwise stated)
(1)
Billboards, signboards, etc. structure 100 sq. ft. or less: $22.00 per panel
(2)
Structure more than 100 sq. ft. but less than 400 sq. ft.: $38.50 per panel
(3)
Structure 400 sq. ft. or more: $137.50 per panel
(4)
Sound vehicle or public address system per vehicle or system: $27.50 per day
(5)
Distributing bills, posters, announcements, samples or other advertising matter: $22.00 (Exemption: Established business in City included in another classification).
(6)
Benches: $7.70 per bench
(7)
Kleig lights: $22.00 per day, $137.50 per year
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
(1)
Each coin operated amusement device or game: $77.00 per machine
(2)
Music box, phonograph or coin operated television set: $33.00 per machine
(3)
Arcade: $330.00
(4)
Coin operated juvenile rides or concessions
1—5 rides: $22.00
10 ride or concessions: $44.00 6
more than 10 rides or concessions: $77.00
(Ord. 2450 9-13-83; Ord. 81-16 7-2-91)
(1)
Auctioneer (Except livestock auctions): $137.50
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
$275.00
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
Goods transported into City for sale: $198.00 per day (Exception: Tax liability waived on sales ordered by a court, board or tribunal).
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
Less than 1,000 square feet: |
No entertainment: $71.50 |
Minimum entertainment: $220.00 |
Regular entertainment: $363.00 |
1,000 square feet to 2,000 square feet: |
No entertainment: $143.00 |
Minimum entertainment: $291.50 |
Regular entertainment: $440.00 |
More than 2,000 square feet: |
No entertainment: $291.50 |
Minimum entertainment: $440.00 |
Regular entertainment: $583.00 |
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
Less than 1,000 square feet: |
No entertainment: $291.50 |
Minimum entertainment: $440.00 |
Regular entertainment: $583.00 |
1,000 square feet to 2,000 square feet: |
No entertainment: $440.00 |
Minimum entertainment: $583.00 |
Regular entertainment: $726.00 |
More than 2,000 square feet: |
No entertainment: $583.00 |
Minimum entertainment: $726.00 |
Regular entertainment: $869.00 |
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
Less than 1,000 square feet: |
No entertainment: $143.00 |
Minimum entertainment: $291.50 |
Regular entertainment: $440.00 |
More than 1,000 square feet but less than 2,000 square feet: |
No entertainment: $220.00 |
Minimum entertainment: $363.00 |
Regular entertainment: $506.00 |
More than 2,000 square feet: |
No entertainment: $363.00 |
Minimum entertainment: $506.00 |
Regular entertainment: $654.50 |
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
Less than 2,500 square feet: |
No entertainment: $583.00 |
Minimum entertainment: $726.00 |
Regular entertainment: $869.00 |
More than 2,500 square feet but less than 5,000 square feet: |
No entertainment: $869.00 |
Minimum entertainment: $1017.50 |
Regular entertainment: $1161.60 |
More than 5,000 square feet but less than 7,500 square feet: |
No entertainment: $1161.60 |
Minimum entertainment: $1309.00 |
Regular entertainment: $1452.00 |
More than 7,500 square feet but less than 10,000 square feet: |
No entertainment: $1452.00 |
Minimum entertainment: $1584.00 |
Regular entertainment: $1743.50 |
More than 10,000 square feet: |
No entertainment: $2178.00 |
Minimum entertainment: $3630.00 |
Regular entertainment: $5082.00 |
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
Billiard, Pool, Ping Pong, Bowling or similar games or devices (non-coin operated) alley or device: $22.00 per table
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
(1)
Armored car service: $88.00 per vehicle
(2)
Public utility for transportation (no City franchise): $88.00 per vehicle
(3)
Gardening, janitorial and similar services: $38.50
(4)
Retail peddling: $88.00
Wholesale peddling: $66.00
(5)
Pickup and/or delivery Retail: $88.00 Wholesale: $66.00
(6)
Buses (regularly scheduled): $220.00
(7)
Refuse, garbage and rubbish collection: $220.00
(8)
Junk or salvage: $88.00
(9)
Transporting passengers for hire (excluding ambulances and taxicabs which pay upon gross receipts and/or special flat rate basis): $49.50 per vehicle.
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
$49.50 per lot
(Ord. 2476 9-13-83; Ord. 91-16 7-2-91)
(1)
Business registered in City less than 6 months: $132.00 for first 30 days—$66.00 for next 30 days
(2)
Business registered in City more than 30 days: $22.00 for first 30 days —$16.50 for next 30 days
(3)
Business registered in City: $16.50 for first 30 days—$11.00 more for next 30 days
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
Dance hall (not including dancing incident to business specifically listed for different tax rate): $220.00
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
Authorized information licensee: $220.00 per year or any portion thereof
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
Use of public property: $220.00 for the first day and $110.00 per day thereafter
Use of private property exclusively: $44.00 for the first day and $22.00 per day thereafter
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
Three hundred thirty dollars per well plus twenty-two cents ($0.22) per barrel
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
Thirty-eight dollars and fifty cents per day
Four hundred ninety-five dollars per year
(Ord. 2450 9-13-83; Ord. 87-26 9-29-87; Ord. 91-16 7-2-91)
Located in the City and used for storage and no business conducted therefrom or used in connection with established business in the City. | $55.00 |
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
Any fraternal and veteran organization or association possessing a valid "club" license issued pursuant to the provisions of Articles 4 and 5 of Chapter 3, Division 9 of the Business and Professions Code of the State of California shall be exempt from the provisions of this Article.
(Ord. 2225 6-24-75)
Should more than one gross receipts schedule or other tax base be applicable to the same business each tax base shall be reported separately by the taxpayer.