Seventy dollars plus twenty-five cents per one thousand dollars
of gross receipts in excess of five thousand dollars.
(94-3)
A tax of seventy dollars plus forty-one cents per one thousand
dollars of gross receipts in excess of five thousand dollars.
(94-3)
A tax of seventy dollars plus one dollar per one thousand dollars
of gross receipts in excess of five thousand dollars.
(94-3)
A tax of seventy dollars plus one dollar and ten cents per thousand
dollars of gross receipts in excess of five thousand dollars with
a cap of two hundred fifty dollars for the first professional plus
one hundred fifty dollars for each additional professional.
(94-3)
A tax of seventy dollars plus three dollars and fifty cents
for each partner exceeding one and three dollars and fifty cents for
each employee.
(94-3)
A tax of seventy dollars plus twenty-three dollars per bed or
resident.
(94-3)
A tax of seventy dollars plus thirty cents per one thousand
dollars gross receipts in excess of five thousand dollars.
(94-3)
A tax of seventy dollars plus one dollar and ten cents per thousand
dollars or gross receipts in excess of five thousand dollars.
(94-3)
A tax of seventy dollars plus one dollar and twenty-five cents
per one thousand dollars of gross receipts in excess of five thousand
dollars. In addition, businesses making space available for game machines,
whether or not such business owns or leases the machine, shall pay
an annual fee of fifty dollars for each game machine.
(94-3)
A tax of seventy dollars plus forty-five cents per one thousand
dollars gross receipts in excess of five thousand dollars.
(94-3)
A tax of seventy dollars plus fifty dollars per thousand dollars
of gross receipts in excess of five thousand dollars.
(94-3)
Businesses which do not fit in above categories shall be taxed
as follows:
A.
Ambulances—Sixty
dollars per vehicle;
B.
Arts
and crafts fair vendors, seventy-five cents per day for each vendor
not already holding a tax certificate issued by the City covering
the activity, provided that the arts and crafts fair organizer collects
and transmits the fees on a monthly basis to the City pursuant to
a written undertaking to do so. Otherwise, vendors shall be taxed
as Category II businesses;
C.
Bankruptcy
sales—Thirty-five dollars and seventy-five cents per day;
D.
Buses—One
hundred fifty dollars per company;
E.
Catering
trucks—Eleven dollars and twenty-five cents per day up to a
maximum of one hundred twelve dollars and fifty cents;
F.
Circuses
and carnivals—Sixty dollars for the first day and an additional
fifteen dollars for each additional day;
G.
Concerts
and dances—Seventy-five dollars for the first day and thirty-two
dollars and fifty cents for each additional day;
H.
Deliveries—Sixty
dollars per vehicle or seven dollars and fifty cents per year if gross
receipts are less than five hundred dollars;
I.
Mobile
disc jockeys ("Mobile DJs")—Seventy-five dollars for the first
day and thirty-two dollars and fifty cents for each additional day;
J.
Isolated
transactions—Twenty-two dollars and fifty cents per day;
K.
Itinerant
merchant—Twenty-two dollars and fifty cents per day;
L.
Motion
picture and television filming—Three hundred dollars per day;
M.
Peddlers—Eleven
dollars and twenty-five cents per day up to a maximum of one hundred
twenty dollars;
N.
Pushcarts—Eleven
dollars and twenty-five cents per day up to a maximum of one hundred
twenty dollars;
O.
Solicitors—Eleven
dollars and twenty-five cents per day up to a maximum of one hundred
twelve dollars and fifty cents;
P.
Taxi
cabs—One hundred fifty dollars per company;
Q.
Theatrical
performances—Seventy-five dollars plus an additional thirty-seven
dollars and fifty cents for each additional day. "Theatrical performance"
means an event inside a building or out-of-doors where one or more
persons provide a dramatization, pantomime, comedy act, vocal production,
instrumental music, or similar activity before a group of spectators
or listeners, whether or not such persons are compensated for their
participation in the event. "Theatrical performance" does not include
any City event or City-sponsored event;
R.
Utility,
franchised—One hundred eighty-seven dollars and fifty cents
per company.
(94-3; 14-07)
All flat or fixed rate taxes and caps shall be increased or
decreased, to the nearest penny, annually, based upon the Los Angeles-Anaheim-Riverside
area consumer price index for the 12 month period of January through
December of the prior calendar year. This increase or decrease will
become effective with renewals and new business tax certificates issued
after April 1st of each year, commencing April 1, 1995.
(94-3)
