CHAPTER 1
LICENSING BUSINESS FOR REVENUE
ARTICLE 4. LICENSE TAX RATES AND PENALTIES
SECTION:
§2150: License Tax; When Payable:
§2151: Delinquent Penalties For Late Payment
§2152: License Tax On Gross Receipts
§2153: License Tax Based On Flat Rate
§2155: Other Outside Businesses
§2156: Procedure For Amending Business License Rates
§2150 LICENSE TAX; WHEN PAYABLE:1
Unless otherwise specifically provided herein, all annual license taxes under the provisions of this Chapter, shall be due and payable in advance and shall be due on March 1 of each year and are delinquent after April 1; provided that license taxes covering new operations commenced after the first day of February may be prorated for the balance of the license period.
Except as otherwise herein provided, license taxes, other than annual, required hereunder shall be due and payable in advance as follows:
A. Quarterly flat rate license taxes shall be due and delinquent on the first day of January, April, July and October of each year.
B. Daily flat rate license taxes shall be due and delinquent on each day. (Ord. 540, §2, adopted 1961; amd. by Ord. 933, §1, adopted 1993)
§2151 DELINQUENT PENALTIES FOR LATE PAYMENT
A. Amount of Penalty: For every month that an annual license tax is delinquent and for every day that a daily license tax is delinquent, the Director of Finance shall add a penalty of ten percent (10%) of the license tax due; provided, that no penalties shall be added after the cumulative total of license tax and penalties shall equal twice the amount of the license tax.
B. License to be Void; Payment of Penalties: The current business license shall become void thirty (30) days after becoming delinquent and no business license shall be issued by the Director of Finance until the business license tax so delinquent, and the penalties added thereto, shall have been paid in full. (Ord. 540, §2, adopted 1961; amd. by Ord. 933, §1, adopted 1993)
§2152 LICENSE TAX ON GROSS RECEIPTS
Except as is otherwise provided in §2153 hereof, every person who engages in business within the City shall pay a license tax based upon the annual gross receipts of such business during the preceding calendar or fiscal year at rates adopted, from time to time, by resolution of the City Council. (Ord. 540, §2, adopted 1961; amd. by Ord. 637, §2, adopted 1973; Ord. 933, §1, adopted 1993)
§2153 LICENSE TAX BASED ON FLAT RATE
Every person transacting and carrying on the businesses herein enumerated shall pay a license tax at rates adopted, from time to time, by resolution of the City Council:
Engaging in the business of an auctioneer as defined in Business and Professions Code section 5701.
Engaging in the business of a carnival, circus, collection of animals, equestrian act or acrobatic performance.
Engaging in the business of a peddler as defined in §2102.06, Article 1, Chapter 1, Division 2 of this Code.
Engaging in the business of promoting, presenting or conducting any dance, race, concert, exhibition, lecture or other entertainment for profit, except as may be exempt under the provisions of §2161A of this Code.
Engaging in the business of magazine or periodical salesperson or telephone solicitor.
Engaging in the business of handbill distributor. (Ord. 540, §2, adopted 1961; amd. by Ord. 603, §6, 1970; Ord. 713, §2, 1978; Ord. 933, §1, adopted 1993)
§2154 OUTSIDE CONTRACTORS
Every person not having a fixed place of business within the City who engages in the business of a contractor shall pay a license tax under §2152 measured by gross receipts from business done within the City. (Ord. 540, §2, adopted 1961; amd. by Ord. 933, §1, adopted 1993)
§2155 OTHER OUTSIDE BUSINESSES
Every person not having a fixed place of business within the City who engages in business within the City limits and is not subject to the provisions of §2153 or §2154 of this Chapter shall pay a license tax under §2152 measured by gross receipts from business done within the City. (Ord. 540, §2, adopted 1961; amd. by Ord. 933, §1, adopted 1993)
§2156 PROCEDURE FOR AMENDING BUSINESS LICENSE RATES
Whenever the City Council finds it desirable to consider an amendment of business license fees notice shall be given and a hearing shall be held as provided in Chapter 6, Division 4 (commencing with §3950) of this Code. (Ord. 653, adopted 1973)
During the City of Ukiah’s fiscal year ended June 30, 1993, to accomplish the transition from the license fees due date of July 1, 1993 to a due date of March 1, 1993, that amount of business license tax previously paid by each business that is attributable to the period of January 1 to June 30, 1993 will be credited against the tax due for January 1 to December 31, 1993.