Chapter 5.08
DEFINITIONS AND INDEX OF GENERAL BUSINESS CLASSIFICATIONS AND TAX RATE
Sections:
5.08.005 Tax Required.
Every person commencing or carrying on a business within this City shall pay a license tax in an amount determined in accordance with the nature of the business as hereinafter set forth. (Measure B, 11/7/06 general election).
5.08.010 Classifications.
For purposes of this title only, all general business classifications with the exception of special events and transportation of persons/goods are subject to a license tax of $1.00 per $1,000 gross receipts per year. Listed below are general business classifications. This does not preclude any business not specifically listed below:
A. Administrative Office. Any business operation where the principal business transacted consists of providing administrative or management-related services such as, but not limited to, record keeping, data processing, research, advertising, public relations, personnel administration and legal and corporate headquarters services to other locations where the operations of the same business are conducted which lead more directly to the production of the gross receipt.
B. Contractors. Any person who is licensed as a contractor by the State of California and who undertakes to or offers to undertake to or purports to have the capacity to undertake to or submits a bid to, or does himself or by or through others, construct, alter, repair, add to, subtract from, improve, move, wreck or demolish any building, highway, road, railroad, excavation or other structure, project, development or improvement, or to do any part thereof, including the erection of scaffolding or other structures or works in connection therewith, is defined as a contractor. The term “contractor” includes subcontractor and specialty contractor.
C. Hotel/Motel. Any person conducting, managing, or carrying on a business involving the operation of a hotel or motel for the purpose of providing temporary lodging to persons visiting the City.
D. Manufacturers. Any person conducting, managing or carrying on a business consisting mainly of manufacturing, packing, or processing any goods, wares, merchandise or produce.
E. Professions. Any person, group, association, partnership, firm or corporation engaged in a profession or vocation licensed by the State, related to a licensed profession or vocation, and/or requiring a period of specialized training such as, but not limited to, physicians, dentists, attorneys, and accountants.
F. Public Utilities. Any person engaged in the business of providing utility services to the general public or private businesses including such services as electric, gas, sanitary and garbage, cable television and telephone.
G. Recreation and Entertainment. Any person engaged in the business of providing directly recreation, entertainment, or amusement services.
H. Rental of Residential Property. Any person engaged in the business of renting or letting a building or structure to a tenant for purposes of dwelling, sleeping or lodging (i.e., apartment, duplex, condominium or other residential property rental) excluding hotels/motels.
I. Rental of Nonresidential Property. Any person engaged in the business of renting or letting a building or structure to a tenant for purposes of conducting business (i.e., commercial retail space, office buildings, warehouses or other nonresidential property use). (Note: As is the case in other California jurisdictions, those included under this classification are typically owners of the building, or those who are in the business of leasing space for the express purpose of subletting. Space occupied by the owner is typically exempt. Leasing agents and property managers are typically taxed under the services classification.)
J. Food Stores. Any person conducting, managing or carrying on the business consisting mainly of selling at retail food and/or grocery items.
K. Restaurants. Any person conducting, managing or carrying on the business consisting mainly of serving and selling prepared meals, food stuffs and/or beverages.
L. Retail. Any person conducting, managing or carrying on the business of selling at retail any good or merchandise, excluding food.
M. Services. Any business providing services, repairs or improvements to or on real and personal property, renting or leasing personal property to businesses or persons, providing services to businesses such as, but not limited to, bookkeeping and secretarial services, providing services to persons such as, but not limited to, real estate agents and brokers, laundries, cleaning and dyeing, shoe repair, barber and beauty shops, and photographic studios.
N. Wholesale. Any person conducting, managing or carrying on the business consisting mainly of selling at wholesale any goods.
O. Miscellaneous. Any person engaged in a business not specifically taxed by other provisions of this chapter and not otherwise exempt. (Measure B, 11/7/06 general election; Prop. 218, approved by general election 4/98).
5.08.020 Exceptions.
For purposes of this title only, teachers having less than 10 pupils shall not be subject to the tax rate. Teachers having more than 10 students shall pay a business license tax of $1.00 per $1,000 gross receipts. (Measure B, 11/7/06 general election; Prop. 218, approved by general election 4/98).