§ 5.04.200  TAX SCHEDULES.
   (A)   Except as otherwise provided in this Title 5, every person conducting, managing, or carrying on any business in the city shall pay an annual license fee based upon the gross receipts of such business as follows:
 
ANNUAL GROSS RECEIPTS
From
To and Include
Annual Business License Fee
$        0
$  20,000
$  75
    20,001
    40,000
    90
    40,001
    50,000
  105
    50,001
    75,000
  115
    75,001
  100,000
  125
    100,001
  150,000
  145
    150,001
  200,000
  170
    200,001
  300,000
  190
    300,001
  400,000
  210
    400,001
  500,000
  235
    500,001
  600,000
  260
    600,001
  700,000
  280
    700,001
  800,000
  305
    800,001
  900,000
  325
    900,001
  1,000,000
  345
  1,000,001
  2,000,000
  370
  2,000,001
  3,000,000
  535
  3,000,001
  4,000,000
  705
  4,000,001
  5,000,000
  875
  5,000,001
  6,000,000
1,040
  6,000,001
  7,000,000
1,210
  7,000,001
  8,000,000
1,375
  8,000,001
  9,000,000
1,545
  9,000,001
10,000,000
1,680
10,000,001
Over
*
*Multiply gross receipts by .0001680
 
   (B)   Commencing on January 1, 1989, and annually thereafter, the annual license fees payable hereunder shall be adjusted in relation to the Consumer Price Index issued by the Bureau of Labor Statistics of the United States Department of Labor for All Urban Consumers of the Greater Los Angeles Area as follows:
      (1)   For the annual business license fee set forth the in preceding Table; and
      (2)   For the most recent month for which such price index figure is available on the date any such license fee is due and annually thereafter.
   (C)   The adjustment in the annual license fees for any such one-year period shall be determined as follows;
   (D)   The price index figure for (a), the price index figure for (b) and the annual license fee set forth in the table shall be the basis upon which such adjustment shall be computed. The difference, if any, between the price index figure for (a) and the price index figure for (b) shall be ascertained by sub-tracting the lesser from the greater of such figures. Thereafter, such differences shall be divided by the price index figure for (a) which will provide the percentages of change, if any, in the price index figure. If such percentage of change represents an increase, then the annual business license fee shall be the annual business license fee set forth in the table plus the sum derived by multiplying the annual business license fee by such percentage of change. In no event, however, shall any annual license fee be less than those amounts set forth in the table.
('86 Code, § 5.04.200) (Ord. 3141, passed  - - ; Am. Ord. 4059, passed  - - ; Am. Ord. 4074, passed - - ; Am. Ord. 4171, passed  - - )