The URL can be used to link to this page

Home My WebLink AboutORD-11-1330 (BUSINESS TAX RESTRUCTURING EXHIBIT A)Exhibit A - Schedule of Taxes Section Rates GENERAL BUSINESS LICENSE 1.A.1 $175 Bench advertising Checkroom for storage of parcels or wearing apparel Publishing a newspaper, newspaper agency Special or seasonal sales, when not in connection with a fixed place of business Auto wrecking and junk dealers subject to compliance with the requirements of Chapter 5.60 Trained animal show Bowling alleys subject to compliance with the requirements of Chapter 5.68 Health and culture establishments New or used machinery Live theaters Motion picture production Pawnbrokers, subject to compliance with the requirements of Chapter 5.60 Pool and billiard parlors, subject to compliance with the licensing requirements of Chapter 5.68 Taxicabs and autos for hire, subject to compliance with Chapter 5.72 Dating bureaus, compatability matching services, counseling or advisory services Motion picture theaters, subject to prior approval of a Conditional Use Permit Business License Category Advertising by means of searchlight, skylight, klieg light, portable flood ligth or any other such lighting device, subject to special permit from Chief of Police Selling or offering for sale stocks of machinery, goods, wares or merchandise advertised as bankrupt, sherrifs, assignee's, trustee's, creditor's, receiver's or special sale of damaged goods, subject to compliance with the requirements of Chapter 5.60 Tent shows, transient and other theatrical exhibitions of skill, physical and mental strength or ability, art or science, subject to prior approval of a Conditional Use Permit or Special Permit issued pursuant to Section 12.12.070 Laundry or similar business where the public may leave their wash to be done; launderette, laundromats or dry cleaning on the premises by individual machines, where a charge is made through a coin-operated slot or on a flat fee basis; coin-operated washer and dryer equipment not owned by the proprietor in apartment houses, hotels, motels and other similar accommodations for dwelling, sleeping or lodging Motion picture production not operating from a fixed place of business in the City, subject to compliance with the permit requirements of Section 12.28.130 Private detective, watchman service with a fixed place of business in the City or rendering a service within the City; loan company; and escrow company Dancing studio, studio of music, music lessons, bridge lessons, art studio, swim school and nursery schools Barbershops, manicuring, facial massage, beauty parlors, cosmetic skin treatment and establishments were massage services are offered by an individual as an incidental or accessory service and does not occupy more than 25% of the area of the establishment Auto or boat parking or storage lot except when this type of lot is part of and associated with another business activity Processions, parades, etc., in connection with any amusement or other enterprise operated for profit, subject to prior approval of a Special Permit issued pursuant to Section 12.12.070 Entertainment not in conjunction with a bar or restaurant serving alcoholic beverages, subject to prior approval of a Conditional Use Permit Dance halls Confectionery, candy, popcorn concessions operated in the foyer or lobby of theaters, places of amusements or public buildings Z:\Ordinances\2011\PDF\Ord No. 11-1330 Exhibit A.xlsx Exhibit A - Schedule of Taxes Section RatesBusiness License Category AUTO/BOAT/DEALER/MFG/WHOLESALE fixed rates Auto/Boat/Dealer/Mfg/Wholesale < $3,000,000 Sales 1.A.2 $500 Auto/Boat/Dealer/Mfg/Wholesale > $3,000,000 Sales 1.A.2 $1,250 Gasoline Service Stations 1.A.3 $2,500 1.A.4 fixed rate plus rate per employee $350 plus $25 per employee LODGING 1.A.5 fixed rates per unit Apartments, Hotels, Motels, Rental of Residential Property, Care Centers $35 per unit, owner occupied exempted Trailer and Mobile Home Park $30 per unit FOOD & BEVERAGE 1.A.6 Restaurant without alcohol $250 Bar and restaurant with alcohol closing before 12am $600 Bar and restaurant with alcohol, closing after 12am three days or less per week (specific days must be identified in business tax certificate)$2,000 Bar and restaurant with alcohol, closing after 12am four days per week (specific days must be identified in business tax certificate)$3,000 Bar and restaurant with alcohol, closing after 12am five days or more per week (specific days must be identified in business tax certificate)$5,000 Food and/or beverage with drive-thru operation (Maximum tax - $8,000)$1.00 per $1,000 in gross receipts RETAIL 1.A.7 Retail < $250,000 Sales $175 Retail > $250,000 Sales (Maximum tax - $8,000)$1.00 per $1,000 in gross receipts All retail establishments not expressly listed in another category $175 Supermarkets, Drug Stores, Liquor Stores, or Off-Sale Liquor Greater of $2,500 or $1.00 per $1,000 in gross receipts Off-Sale Alcohol Credit $1,500 credit for closing hours at or before 12am BUILDING CONTRACTORS 1.A.8 fixed rates Contractors $350 Subcontractor $275 MISCELLANEOUS 1.A.9 Home occupations, in compliance with the regulations set forth in Section 17.08.020F $99 per year. Catering/food trucks, subject to compliance with Sections 10.32.170, 10.32.180, 12.20.230(A), 12.20.300, 12.24.020, 12.28.030(10)$500 per vehicle per year. Hospital, animal hospital, sanitariums, mortuary, rest homes $1,500 plus $25 per employee $750 per year. $750 per year. $175 per vehicle per year. Solicitors/peddlers $200 per individual per year. Telephone Companies $1.00 per $1,000 in Gross Receipts Utility companies without a City franchise $1.00 per $1,000 in Gross Receipts Vending machines, music and amusement machines $100 per machine per year. PROFESSIONAL AND SEMI-PROFESSIONAL SERVICES WITH A FIXED PLACE OF BUSINESS IN THE CITY Professional and semi-professional services with a fixed place of business in the City, including but not limited to attorneys, income tax agents, auditors, accountants, architects, engineers, real estate brokers, chiropodists, dentists, opticians, optometrists, osteopaths, physicians, surgeons, veterinarians, and any other similar professions for which a State license is required, public stenographer, telephone services, employment agengies, advertising agencies, public relations agencies, travel agencies, consultants not qualifying as professional or semi-professional, telephone soliciting office Massage therapy, in compliance with the regulations set forth in Chapter 5.74 (excluding massage that is less than 25% of business activity). Tattoo piercing studio, in compliance with the regulations set forth in Section 17.26.070 Services and delivery vehicles including but not limited to swimming pool maintenance services, installation and maintenance of portable toilets, installation, servicing, maintaining alarm service, window cleaning, building cleaning, or carpet cleaning, television, radio repair service, or appliance repair service, lawn service, gardening service, landscaping service, all other vehicles not specifically enumerated above Z:\Ordinances\2011\PDF\Ord No. 11-1330 Exhibit A.xlsx Exhibit A - Schedule of Taxes Section RatesBusiness License Category 1.B Add 10% 1.B Add 20% 1.B Add 5% 1.) 2.) 3.) 4.) 5.) All categories except restaurant without alcohol and restaurants with beer and wine that close by 10:00 p.m. are subject to prior approval of a conditional use permit. No tax refund is available should a restaurant with alcohol reduce the number of days it is open after 12:00 a.m. An increase in the number of days a restaurant is open after 12:00 a.m. will require payment of the additional tax. (Section 1.A.6) SURCHARGE ON TAXES: FOOD AND BEVERAGE (all restaurants with alcohol located outside Downtown and Upper Pier Avenue) SURCHARGE ON TAXES: UPPER PIER AVENUE (on Pier Avenue between Hermosa Avenue and Pacific Coast Highway) SURCHARGE ON TAXES: DOWNTOWN (All businesses, excuding home occupations, located within the area bounded by Palm Drive on the east, the Strand on the west, 16th Court on the north and 8th Street on the south) Any person who pays a tax based on a false report of gross receipts or carries on any food/beverage business after 12:00 a.m. on nights other than those specified in the license shall pay a penalty of treble the prescribed license tax. Said penalty shall be collected and the payment hereof shall be enforced in the same manner as other license taxes are collected and payment thereof enforced, and shall be in addition to any other remedy provided for in this Chapter, including revocation pursuant to Section 5.04.260 (Section 3) Businesses with a fixed location within the boundaries of the City other than bars and restaurants with alcohol that close after 12 a.m. are exempt from business taxation for the first year the business is in operation but must nonetheless file a business license application. (Section 1.A) Taxes imposed in the Schedule of Taxes on a basis other than a percentage of gross receipts and the maximum tax established for businesses taxed on the basis of gross receipts shall be adjusted on an annual basis using the percentage increase in the cost of living, not to exceed three percent (3%) as calculated by the US Bureau of Labor Statistics for the Los Angeles-Riverside-Orange County Standard Metropolitan Statistical Area for All Urban Consumers. (Section 2) Notes: In determining the number of days open per week for restaurants, the following holidays are exempt: New Year's Eve, Sunday evening prior to Martin Luther King Jr. Day and President's Day, St. Patrick's Day, Cinco de Mayo, Sunday evening prior to Memorial Day, Independence Day, Sunday evening prior to Labor Day, Thanksgiving Day, Day after Thanksgiving, and Christmas. (Section 1.A.6) Z:\Ordinances\2011\PDF\Ord No. 11-1330 Exhibit A.xlsx