5.02.310 Taxes - Gross receipts.
   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.)