Every person who engages in business, whether or not at a fixed place in the city, shall first pay a business tax to the department of finance administration as computed for the following activities:
A. Classification A; Corporate Headquarters And Business And Personal Services: All registrants engaged in business classified by finance administration as classification A, corporate headquarters or business and personal services, shall pay an annual basic tax plus a per employee tax for each employee, based on the annualized average number of persons employed in the prior calendar year or in the case of a new business an estimate by the registrant of the average number of persons to be employed during the current calendar year, as established in the city of Beverly Hills "schedule of taxes, fees and charges" for classification A.
B. Classification B; Retail, Wholesale, Manufacturing, And Contractors: Except as provided in section 3-1-220 of this chapter regarding business license taxes for contractors, all registrants engaged in businesses classified by finance administration as classification B, retail, wholesale, manufacturing and contractors, shall pay an annual basic tax plus a gross receipts tax for each one thousand dollars ($1,000.00) of gross receipts in excess of sixty thousand dollars ($60,000.00), based on the annualized actual gross receipts of the prior calendar year or in the case of a new business an estimate by the registrant of the gross receipts during the current calendar year, as established in the city of Beverly Hills "schedule of taxes, fees and charges" for classification B.
C. Classification C; Professions And Semiprofessions: All registrants engaged in businesses classified by finance administration as classification C, professions and semiprofessions, shall pay an annual tax for each professional and semiprofessional, based on the annualized average number of professional and semiprofessional persons engaged in business in the prior calendar year or in the case of a new business an estimate by the registrant of the average number of professional and semiprofessional persons to be engaged in business during the current calendar year, plus a per employee tax for each nonprofessional employee, based on the annualized average number of nonprofessional persons employed in the prior calendar year or in the case of a new business an estimate by the registrant of the average number of nonprofessional persons to be employed during the current calendar year, as established in the city of Beverly Hills "schedule of taxes, fees and charges" for classification C.
D. Classification D; Used Car Dealers: All registrants engaged in the business of selling used automobiles, other than vehicles accepted as a part of the purchase price for a new automobile and classified by finance administration as classification D, used car dealers, shall pay an annual basic tax plus a gross receipts tax for each one thousand dollars ($1,000.00) of gross receipts in excess of sixty thousand dollars ($60,000.00), based on the annualized actual gross receipts of the prior calendar year or in the case of a new business an estimate by the registrant of the gross receipts during the current calendar year, as established in the city of Beverly Hills "schedule of taxes, fees and charges" for classification D.
E. Classification E; Residential Property Renting And Leasing: All registrants engaged in the business of conducting or operating a hotel or apartment house or leasing or renting of any residential property, dwelling unit, or room for dwelling, sleeping, or lodging and classified by finance administration as classification E, residential property renting and leasing, shall pay an annual gross receipts tax for each one thousand dollars ($1,000.00) of gross receipts, provided, however, the total gross receipts average greater than three thousand six hundred dollars ($3,600.00) per unit, based on the annualized actual gross receipts of the prior calendar year or in the case of a new business an estimate by the registrant of the gross receipts during the current calendar year, as established in the city of Beverly Hills "schedule of taxes, fees and charges" for classification E.
F. Classification F; Commercial Property Renting And Leasing: All registrants engaged in the business of leasing or renting any commercial property, and which are not subject to the provisions of subsection E of this section, and classified by finance administration as classification F, commercial property renting and leasing, shall pay an annual gross receipts tax for each one thousand dollars ($1,000.00) of gross receipts, provided, based on the annualized actual gross receipts of the prior calendar year or in the case of a new business an estimate by the registrant of the gross receipts during the current calendar year, as established in the city of Beverly Hills "schedule of taxes, fees and charges" for classification F.
G. Classification G; Agencies, Lenders, Brokerages, And Other Similar Services: All registrants engaged in the business of an agency, lender, brokerage, or other service, and classified by finance administration as classification G, agencies, lenders, brokerages and other similar services, shall pay an annual gross receipts tax for each one thousand dollars ($1,000.00) of gross receipts, provided, based on the annualized actual gross receipts of the prior calendar year or in the case of a new business an estimate by the registrant of the gross receipts during the current calendar year, as established in the city of Beverly Hills "schedule of taxes, fees and charges" for classification G.
G.1. Classification G.1; Real Estate Salesperson: All registrants engaged in the business of a real estate salesperson, and classified by finance administration as classification G.1, shall pay a quarterly gross receipts tax of one dollar ($1.00) for each one thousand dollars ($1,000.00) of gross receipts for business activity performed in that quarter. Such gross receipts shall be apportioned between jurisdictions pursuant to administrative rules and regulations established by the department of finance administration. The quarterly business tax payment shall be collected and remitted by the real estate broker who employs or otherwise compensates the real estate salesperson. All taxes collected by the real estate broker pursuant to this section shall be held in trust for the account of the city until payment thereof is made to the city.
H. Classification H; Depository Financial Institutions; Branch And Sale Offices: Depository financial institutions; branch and sale office locations.
I. Classification I; Oil Production: All registrants engaged in the business of extracting oil from a well where the well, or any portion of the well, is located in, passes through, or is bottomed under real property in the city, and classified by finance administration as classification I, oil production, shall pay an annual tax within sixty (60) calendar days after December 31 of each calendar year as follows:
1. Wells Located Entirely Inside The City: A basic minimum tax plus a subsequent additional tax, based on each barrel which is produced during the calendar year in excess of ten thousand (10,000) barrels, as established in the city of Beverly Hills "schedule of taxes, fees and charges" for classification I, wells inside the city.
2. Wells Located Outside The City: A basic minimum tax plus a subsequent additional tax, based on each barrel which is produced during the calendar year in excess of ten thousand (10,000) barrels, as established in the city of Beverly Hills "schedule of taxes, fees and charges" for classification I outside the city. (Ord. 96-O-2255, eff. 3-22-1996; amd. Ord. 01-O-2361, eff. 1-2-2001; Ord. 01-O-2370, eff. 3-8-2001; Ord. 05-O-2467, eff. 4-16-2005; Ord. 05-O-2481, eff. 8-16-2005)