Chapter 5.12
LICENSE TAXES
Sections:
5.12.010 Based on number of employees.
5.12.060 Maximum tax per each location or branch.
5.12.070 Increases based on cost of living.
5.12.010 Based on number of employees.
A. Every person engaged in business in the city, whether or not a fixed place of business in such city, in the business of conducting, managing, carrying on or engaging in any business, profession or occupation or service enterprise included within Sectors 52, 53, 54, 55, and 62 of the North American Industry Classification System (NAICS) shall pay to the city an annual license tax of seventy-five dollars; per annum, plus an additional sum based upon the average number of employees in such business, according to the following schedule:
1. If the average number of employees is from two to five, an additional twenty-five dollars per annum is charged.
2. If the average number of employees is from six to twelve, an additional fifty dollars per annum is charged.
3. If the average number of employees is from thirteen to twenty-five, an additional one hundred twenty-five dollars per annum is charged.
4. If the average number of employees is from twenty-six to fifty, an additional one hundred fifty dollars per annum is charged.
5. If the average number of employees is from fifty-one to one hundred, an additional two hundred fifty dollars per annum is charged.
6. For each additional fifty employees over one hundred or fraction thereof, an additional charge of twenty-five dollars shall be made.
B. Except as otherwise provided in this Title, all other persons engaged in business in the city, whether or not a fixed place of business in such city, in the business of conducting, managing, carrying on or engaging in any business, profession or occupation or service enterprise shall pay to the city an annual license tax of fifty dollars per annum, plus an additional sum based upon the average number of employees in such business, according to the following schedule:
1. If the average number of employees is from two to five, an additional twenty-five dollars per annum is charged.
2. If the average number of employees is from six to twelve, an additional fifty dollars per annum is charged.
3. If the average number of employees is from thirteen to twenty-five, an additional one hundred dollars per annum is charged.
4. If the average number of employees is from twenty-six to fifty, an additional one hundred twenty-five dollars per annum is charged.
5. If the average number of employees is from fifty-one to one hundred, an additional two hundred twenty-five dollars per annum is charged.
6. For each additional fifty employees over one hundred or fraction thereof, an additional charge of twenty-five dollars shall be made.
C. Every person or firm contained in subsection B of this section whose gross income is between one thousand dollars and two thousand five hundred dollars per annum shall pay to the city a reduced annual license tax of twenty-five dollars per annum, plus an additional sum based upon the average number of employees in such business, according to the following schedule: If the average number of employees is from two to five, an additional fifteen dollars per annum is charged.
D. Any other business or businesses shall pay to the city, unless such business is otherwise specifically taxed by other provisions of this title, an annual license tax of fifty dollars per annum, plus an additional sum based upon the average number of employees in such business according to the following schedule:
1. If the average number of employees is from two to five, an additional twenty-five dollars per annum is charged.
2. If the average number of employees is from six to twelve, an additional fifty dollars per annum is charged.
3. If the average number of employees is from thirteen to twenty-five, an additional ninety-seven dollars and fifty cents is charged.
4. If the average number of employees is from twenty-six to fifty, an additional one hundred twenty-two dollars and fifty cents per annum is charged.
5. If the average number of employees is from fifty-one to one hundred, an additional two hundred twenty-two dollars and fifty cents per annum is charged.
6. If the average number of employees is one hundred and one or more, an additional three hundred thirty-five dollars per annum is charged. (Ord. 1007 §1, 1978; Ord. 923 §4.1, 1977).
(Ord. 1634, Amended, 02/11/2000)
5.12.020 Apartments.
Apartments shall be licensed at the rate of four dollars for each dwelling unit per annum. Apartment, as used in this title, means a structure having two or more dwelling units offered for rent. (Ord. 923 §4.2, 1977).
5.12.030 Hotels, motels.
Hotels and motels shall be licensed at the rate of three dollars for each dwelling unit per annum. (Ord. 923 §4.3, 1977).
5.12.040 Trailer parks.
Trailer parks shall be licensed at the rate of two dollars for each trailer space per annum. (Ord. 923 §4.4, 1977).
5.12.050 Home occupations.
Commencing, transacting or carrying on any business in the home in a residential zone where the annual gross receipts are one thousand dollars or less shall be governed by Section 5.16.010. Home occupations whose gross receipts exceed one thousand dollars shall pay a license fee as provided in Section 5.12.010. In addition, home occupations shall comply with all other provisions for home occupations required by this code. (Ord. 923 §4.5, 1977).
(Ord. 1634, Amended, 02/11/2000)
5.12.060 Maximum tax per each location or branch.
The maximum amount required to be paid by any person under the provisions of Section 5.12.010 for engaging in any business or businesses at any one location or branch in the city shall be five hundred dollars. The maximum amount required to be paid by any person under the provisions of Sections 5.12.020, 5.12.030 and 5.12.040 shall be three hundred fifty dollars. (Ord. 923 §4.6, 1977).
5.12.070 Increases based on cost of living.
Using July 1, 1977 as the base year, whenever the San Francisco Bay Area Bureau of Labor Statistics Consumer Price Index increases by ten percent, the city tax collector shall notify the city council. Upon such notification, the city council may increase license fees by the cost of living increase rounded off to the nearest dollar. Such increase shall take effect on July 1st of each year. (Ord. 923 §4.7, 1977).