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Antioch, CA Code of Ordinances
City of Antioch, California Code of Ordinances
ADOPTING ORDINANCE
TITLE 1: GENERAL PROVISIONS
TITLE 2: ADMINISTRATION
TITLE 3: FINANCE
CHAPTER 1: BUSINESS LICENSING
CHAPTER 2: DEMANDS AGAINST THE CITY
CHAPTER 3: FUNDS
CHAPTER 4: PURCHASING AND CONTRACTS
CHAPTER 5: TAXES
CHAPTER 6: REAL PROPERTY TRANSFER TAX
CHAPTER 7: FIRE PROTECTION FACILITIES FEES
CHAPTER 8: NEW AREA DEVELOPMENT TAX
CHAPTER 9: REGIONAL TRANSPORTATION IMPACT FEES
CHAPTER 10: FEE AND SERVICE CHARGE REVENUE/COST COMPARISON SYSTEM
CHAPTER 11: SEWER CAPACITY ACQUISITION FEE
CHAPTER 12: ECONOMIC DEVELOPMENT COMMISSION
CHAPTER 13: CLAIMS AGAINST CITY
TITLE 4: PUBLIC SAFETY
TITLE 5: PUBLIC WELFARE, MORALS, AND CONDUCT
TITLE 6: SANITATION AND HEALTH
TITLE 7: PUBLIC WORKS
TITLE 8: BUILDING REGULATIONS
TITLE 9: PLANNING AND ZONING
TITLE 10: PARKS AND RECREATION
TITLE 11: TENANT PROTECTIONS
TABLE OF SPECIAL ORDINANCES
PARALLEL REFERENCES
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ARTICLE 2: TAXES
§ 3-1.201 IMPOSITION OF TAX.
   (A)   Any business not specifically enumerated in this chapter which the city may tax under this chapter shall pay a business license tax according to annual gross receipts, as specified in this section.
   (B)   Computation. Annual gross receipts shall be based on the data required of an applicant by § 3-1.112(B) of this chapter.
   (C)   GROSS RECEIPTS shall mean the total sale prices of all sales, and/or the total amount charged or received for the performance of any act or service or employment, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act, service or employment is done as a part of or in connection with the sale of materials, goods, wares or merchandise, and when such act, service or employment occurs as a result of any business activity within the city. GROSS RECEIPTS includes all receipts, cash, credits and property of any kind or nature, except as excluded by this division (C), without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever as shown by either the federal or state income tax return required to be filed by such person. GROSS RECEIPTS exclude:
      (1)   Cash discounts allowed and taken on sales;
      (2)   Credit allowed on property accepted as part of the purchase price and which property may later be sold;
      (3)   Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;
      (4)   Such part of the sale price of property returned by purchasers upon rescission of a contract of sale as is refunded either in cash or by credit;
      (5)   Amounts collected for others for whom the business acts as an agent or trustee to the extent such amounts are paid to those for whom collected;
      (6)   The amount of gross receipts which has been the measure of a license tax paid to any other local government; and
   (D)   Those whose annual gross receipts fall within the range limits set forth in this division (D) shall pay a business license tax as indicated below:
 
From
To
Tax
$0
$20,000
$100 (except for non- professional home occupation businesses which shall pay $25)
20,001
1,000,000
$1.25/$1,000 of gross receipts
1,000,001 and above
$1,250 plus 20¢/$1,000 of gross receipts over $1,000,000
 
(Ord. 2082-C-S, passed 3-25-14; Am. Ord. 2094-C-S, passed 12-9-14)
§ 3-1.202 PAYMENT.
   All business license taxes shall be payable to the Tax Administrator at such place as he or she shall designate. The business license tax for new business licenses is due and payable upon the submission of an application for a new business license. The business license tax for businesses submitting a renewal application is due and payable within 30 days after the expiration date of the business license for which a renewal is sought.
(Ord. 2082-C-S, passed 3-25-14)
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