Chapter 5.12
BASIC BUSINESS LICENSE FEE
Sections:
5.12.020 Rate of tax unless otherwise provided for.
5.12.010 Imposition of tax.
(a) The amount of license taxes to be paid to the city by any person engaged in or carrying on any profession, trade, calling, occupation or business is fixed and established as provided in this chapter. Such license tax shall be paid by every person engaged in carrying on or maintaining any profession, trade, occupation, calling or business in the city.
(b) For every person engaged in, carrying on or maintaining any profession, trade, occupation, calling or business, the license tax shall be as set forth in the following sections. (Ord. 590 § 3 (part), 1975).
5.12.020 Rate of tax unless otherwise provided for.
Every person engaged in or carrying on any profession, trade, calling, occupation or business within the city shall pay an annual license fee in accordance with the following schedule:
|
Annual Gross Receipts |
Annual License Fee |
|
|
Over |
But not over |
|
|
$ 0 |
$ 25,000 |
$ 50.00 |
|
25,000 |
50,000 |
75.00 |
|
50,000 |
75,000 |
100.00 |
|
75,000 |
100,000 |
125.00 |
|
100,000 |
200,000 |
160.00 |
|
200,000 |
300,000 |
200.00 |
|
300,000 |
400,000 |
240.00 |
|
400,000 |
500,000 |
275.00 |
|
500,000 |
600,000 |
310.00 |
|
600,000 |
700,000 |
350.00 |
|
700,000 |
800,000 |
390.00 |
|
800,000 |
900,000 |
425.00 |
|
900,000 |
1,000,000 |
460.00 |
|
1,000,000 |
2,000,000 |
750.00 |
Taxpayers having gross receipts over two million dollars shall be taxed seven hundred fifty dollars plus two hundred fifty dollars for each million or portion thereof up to thirty million dollars. Taxpayers having gross receipts over thirty million dollars shall be taxed at eight thousand dollars maximum. (Ord. 628 § 1, 1978; Ord. 590 § 3 (part), 1975).
5.12.030 Specific business.
The tax imposed by this chapter shall be imposed on, but is not limited to, the following specific business classifications:
(1) The sale at wholesale or retail of goods and merchandise at a fixed place of business within the city;
(2) Manufacturing, packaging or processing any goods and merchandise at a fixed place of business within the city. In such event, the tax shall apply to the value of the manufactured or processed products, as reflected by the licensee’s method of accounting, using generally accepted principles of accounting consistently applied, less the cost of purchased raw materials or, in the alternative, less the value of the raw materials or the value of the partially completed product at the time it enters the manufacturing process within the city;
(3) Professions and personal service businesses;
(4) General contractors, subcontractors, specialty contractors and any other person who for himself shall engage in the business of erecting or constructing houses for the purpose of leasing, renting or selling the same, and who does not employ a contractor who shall act as superintendent and any person who contracts for the repair or alteration of any premises or the construction of any appurtenances thereto;
(5) Hotels, motels, rooming houses, boardinghouses, apartment houses, lodging houses or bungalow courts having five or more rental units; also, persons engaged in the business of renting or letting rooms, apartments or other accommodations for dwelling, sleeping, housekeeping or lodging where such persons have a total of five or more such units. Persons owning or operating fewer than five units are exempt from such tax as to those units. The provisions of Section 5.04.050 shall not apply to operation of this type of business;
(6) Every person who distributes any stamps, coupons, tickets, cards or other devices to be issued to purchasers of goods, wares, merchandise, services or any other thing of value, which stamps, coupons, tickets, cards or other devices shall entitle such purchaser to procure from the person issuing the stamps, coupons, tickets, cards or other devices, or from any other person, any goods, wares, merchandise, services, money or any other thing of value, free of charge upon the presentation of one or a number of said stamps, coupons, tickets, cards or other devices;
(7) Every person who owns, operates or maintains vending machines, or engages in the servicing of such machines. The provisions of Section 5.04.050 shall not apply to operation of this type of business;
(8) Every person engaged in carrying on or maintaining any profession, trade, occupation, calling or business within the city not otherwise specifically licensed by other subdivisions of this title whether or not carried on a fixed place of business within the city. (Ord. 628 § 3, 1978; Ord. 590 § 3 (part), 1975).