Every person who engages in the following business activities at a fixed place of business within the city shall pay a license tax based upon gross receipts at the rates and in the classifications set forth in this section.
(A) Enumerated businesses follow:
(1) Retail sales of goods, wares or merchandise, except grocery stores, automobile dealers and liquor sales;
(2) Personal and repair services, except professionals and contractors, as defined in the California Business and Professions Code;
(3) Recreation and entertainment services;
(4) Rental and leasing of real property and accommodations;
(5) Vending amusement and/or self-service machines subject to the provisions of California Business and Professions Act §§ 16002.2 and 16002.5.
CLASSIFICATION |
CLASSIFICATION | |
$0 to $30,000 | $55 |
$30,000 to $40,000 | $65 |
$40,000 to $50,000 | $77 |
$50,000 to $60,000 | $88 |
$60,000 to 80,000 | $99 |
$80,000 to $100,000 | $110 |
$100,000 to $125,000 | $121 |
$125,000 to $150,000 | $132 |
$150,000 to $175,000 | $143 |
$175,000 to $200,000 | $154 |
$200,000 to $250,000 | $165 |
$250,000 to $300,000 | $176 |
$300,000 to $350,000 | $187 |
$350,000 to $400,000 | $198 |
$400,000 to $450,000 | $209 |
$450,000 to $500,000 | $220 |
$500,000 to $600,000 | $242 |
$600,000 to $700,000 | $264 |
$700,000 to $800,000 | $286 |
$800,000 to $900,000 | $308 |
$900,000 to $1,000,000 | $330 |
$1,000,000 to $1,250,000 | $357 |
$1,250,000 to $1,500,000 | $390.50 |
$1,500,000 to $1,750,000 | $412.50 |
$1,750,000 to $2,000,000 | $440 |
Over $2,000,000=$440, plus .02% of gross receipts exceeding $2,000,000 | |
(B) Enumerated businesses follow:
(1) Grocery stores;
(2) Automobile dealers.
CLASSIFICATION B |
CLASSIFICATION B | |
$0 to $30,000 | $44 |
$30,000 to $40,000 | $52.50 |
$40,000 to $50,000 | $61.60 |
$50,000 to $60,000 | $70.40 |
$60,000 to $80,000 | $79.20 |
$80,000 to $100,000 | $88 |
$100,000 to $125,000 | $96.80 |
$125,000 to $150,000 | $105.60 |
$150,000 to 1 $75,000 | $114.40 |
$175,000 to $200,000 | $123.20 |
$200,000 to $250,000 | $132 |
$250,000 to $300,000 | $140.80 |
$300,000 to $350,000 | $149.60 |
$350,000 to $400,000 | $158.40 |
$400,000 to $450,000 | $167.20 |
$450,000 to $500,000 | $176 |
$500,000 to $600,000 | $193.60 |
$600,000 to $700,000 | $211.20 |
$700,000 to $800,000 | $228.80 |
$800,000 to $900,000 | $246.40 |
$900,000 to $1,000,000 | $264 |
$1,000,000 to $1,250,000 | $286 |
$1,250,00 to $1,500,000 | $312.40 |
$1,500,000 to $1,750,000 | $330 |
$1,750,000 to $2,000,000 | $352 |
$2,000,000 to $2,500,000 | $374 |
$2,500,000 to $3,000,000 | $396 |
$3,000,000 to $3,500,000 | $418.30 |
$3,500,000 to $4,000,000 | $440 |
Over $4,000,000=$440, plus .01% of gross receipts exceeding $4,000,00 | |
(C) Enumerated businesses follow:
(1) Wholesaling or jobbing of goods, wares or merchandise;
(2) Manufacturing, mining or packing or processing of goods;
(3) Telephone companies;
(4) Manufacturing and selling by wholesale goods, wares and merchandise;
(5) Storage, handling and selling by wholesale goods, wares and merchandise;
(6) Handling and selling by wholesale goods, wares and merchandise;
(7) Assembling and selling by wholesale goods, wares and merchandise;
(8) Processing and selling by wholesale goods, wares and merchandise.
CLASSIFICATION C |
CLASSIFICATION C | |
$0 to $30,000 | $33 |
$30,000 to $40,000 | $39.60 |
$40,000 to $50,000 | $46.20 |
$50,000 to $60,000 | $52.80 |
$60,000 to $80,000 | $59.40 |
$80,000 to $100,000 | $66 |
$100,000 to $125,000 | $72.60 |
$125,000 to $150,000 | $79.20 |
$150,000 to $175,000 | $85.80 |
$175,000 to $200,000 | $92.40 |
$200,000 to $250,000 | $99 |
$250,000 to $300,000 | $105.60 |
$300,000 to $350,000 | $112.20 |
$350,000 to $400,000 | $118.80 |
$400,000 to $450,000 | $125.40 |
$450,000 to $500,000 | $132 |
$500,000 to $600,000 | $145.20 |
$600,000 to $700,000 | $158 |
$700,000 to $800,000 | $171.60 |
$800,000 to $900,000 | $184.80 |
$900,000 to $1,000,000 | $198 |
$1,000,000 to $1,250,000 | $214.50 |
$1,250,000 to $1,500,000 | $234.30 |
$1,500,000 to $1,750,000 | $247.50 |
$1,750,000 to $2,000,000 | $264 |
$2,000,000 to $2,500,000 | $280.50 |
$2,500,000 to $3,000,000 | $297 |
$3,000,000 to $3,500,000 | $313.50 |
$3,500,000 to $4,000,000 | $330 |
Over $4,000,000=$330, plus .0075% of gross receipts exceeding $4,000,000. | |
(D) Any reference to whole monetary figures in this section includes any fractional portions thereof.
(`78 Code, § 5.02.310.)