Business Taxes and Classifications. Every person described in the following classifications who, at or from a place or base of operations located within the city, conducts, manages, carries on, or engages in, any trade, profession, occupation, calling or business, not otherwise specifically taxed by other sections of this chapter, shall pay an annual business tax as determined by the rates set forth in this section.
A. Classification "A" -- Retail, Wholesale, Manufacturing. For every person conducting, managing or carrying on a business consisting mainly of selling at retail or wholesale any goods, wares or merchandise, or conducting, managing or carrying on a business consisting mainly of manufacturing, parking, processing, warehousing or storing any goods, wares, merchandise or produce, or conducting, managing or carrying on any trade, occupation, calling or business not otherwise specifically taxed by other sections of this title, the tax shall be twenty-five dollars per year, plus ten cents per year for each one thousand dollars of the first ten million dollars of gross receipts and five cents per year for each one thousand dollars of gross receipts in excess of ten million dollars; provided, however, that in the event separate sales or gross receipt records are not maintained because the business consists mainly of maintaining a warehouse or distribution center used in connection with a business established elsewhere, the total cost of maintaining the warehouse or distribution center, including but not limited to wages, salaries and commissions, shall be deemed "gross receipts" for business tax reporting and computation purposes; provided further, that in the event separate sales or gross receipt records are not maintained because the business is essentially performing administration activities for sales or services performed from a business established elsewhere, the measure of tax will be based upon the number of persons engaged in such business as found in the schedule outlined in classification "B" of this section.
The sum of twenty-five dollars shall be the minimum business tax under this subsection, and such sum shall be payable in advance upon application for an original registration certificate. Whenever an annual business tax is measured by gross receipts, the person subject to the business tax shall, before the tax becomes delinquent, file with the Collector a written statement setting forth the gross receipts of the preceding year and pay at such time the amount of the business tax computed upon the measure of the tax reported in the statement.
B. Classification "B" -- Occupations, Vocations, Professions, Trades. For every person engaged in any trade, calling, occupation, vocation, profession or other means of livelihood including all those classified and described as follows:
Advertising agency
Answering service
Appraiser
Building maintenance service
Business management consultant
Cemeteries
Child day nurseries (seven children or more)
Claims adjuster
Collection agency
Commercial artist
Dancing academy
Draftsman
Employment bureau
Equipment rental service
Escrow companies
Fine arts or music school
Geologist
Graphic designer
Industrial designer
Industrial relations consultant
Interpreter
Janitorial services
Labor relations consultant
Leasing service
Livery stable
Manufacturers' agent
Messenger service
Mortician
Pest control service
Poll takers or survey teams
Printer
Property developer
Public stenographer
Roof oiler or asphalt coating
Screen printing
Sign painting
Taxidermist
Trade, professional or business school
Travel agency
Tree removing or trimming
Undertaker
Upholsterer
Veterinarian
Watch repair service
Welding service
X-ray technician
and any other business of a professional, skilled or semiskilled nature where the principal business activity is the furnishing of services, as an independent contractor and not as an employee of another, or where there are no measurable gross receipts because the business is essentially performing administration activities for sales or services performed from a business established elsewhere, and where such person is not specifically taxed by other sections of this chapter, the tax shall be based upon the number of persons engaged in such business in accordance with the following schedule:
Annual
Business Tax
Business Tax
First 2 persons or less engaged in or employed in business $25.00
Next 10 persons, per person 10.00
Each person in excess of 12, per person 5.00
The sum of twenty-five dollars shall be the minimum business tax under this subsection, and such sum shall be payable in advance upon application for an original registration certificate. Whenever an annual business tax is measured by the number of persons engaged, the person subject to the business tax shall, before the tax becomes delinquent, file with the Collector a written statement setting forth the number of persons engaged in business during the preceding year and pay at such time the amount of the business tax computed upon the measure of the tax reported in the statement.
For the purpose of this subsection, the words "persons engaged in business" shall be deemed and are declared to mean the maximum number of persons whether owners, partners, officers, employees, or any other category, who are directly or indirectly paid for their services by the business for any one-day period during any part of the preceding business registration period. For the purpose of determining the number of persons engaged or employed in business, the person subject to the tax shall add together the number of persons employed on each of the immediate past twelve monthly payroll dates ending nearest the first day of each month and divide said sum by twelve. Provided, however, that part-time employees engaged or employed in the business one-half time or less of the regular work period shall not be so included.
C. Classification "C" Professions. For every person engaged in any profession classified and described as follows:
Acupuncturist
Architect
Attorney at law
Certified public accountant
Chemical engineer
Chiropodist
Chiropractor
Civil engineer
Construction engineer
Consulting engineer
Dentist
Drugless practitioner
Electrical engineer
Engineer (all types)
Landscape architect
Marriage, family or child counselor
Mechanical engineer
Naturopath
Oculist
Ophthalmologist
Optometrist
Osteopath
Physician
Podiatrist
Psychiatrist
Psychologist
Psychotherapist
Public accountant
Sanitation engineer
Social worker
Structural engineer
Surgeon
Surveyor
and any other person who, as an independent contractor shares in the profits of the business in some other capacity than as a salaried employee of another, uses in any sign, card, letterhead, or advertisement the designation "doctor," "Dr.," or "M.D.," or any other term implying he is a physician, surgeon, or practitioner entitled to practice under the California Medical Practice Act, the tax shall be based upon the number of persons engaged or employed in such business in accordance with the following schedule:
Annual
Business Tax
Business Tax
EACH practicing professional person, whether as owner,
co-owner, officer or employee, engaged in rendering professional
services of the nature designated in this subsection $50.00
co-owner, officer or employee, engaged in rendering professional
services of the nature designated in this subsection $50.00
EACH of the first 10 employees (not included above) 10.00
EACH employee in excess of 10 5.00
The sum of fifty dollars multiplied by the number of practicing professional persons (other than salaried employees not otherwise sharing in the profits of the business) shall be the minimum business tax under this subsection, and such sum shall be payable in advance upon application for an original registration certificate. Whenever an annual business tax is measured by the number of persons engaged or employed as herein prescribed, the person subject to the business tax shall, before the tax becomes delinquent, file with the Collector a written statement setting forth the number of practicing professional persons (other than salaried employees not otherwise sharing in the profits of the business) and the number of other persons engaged or employed in business during the preceding year and pay at such time the amount of the business tax computed upon the measure of the tax reported in the statement.
For the purpose of this subsection, the words "persons engaged or employed in business" shall be deemed and are declared to mean the maximum number of persons whether owners, partners, officers, employees, or any other category, who are directly or indirectly paid for their services by the business for any one-day period during any part of the preceding business registration period. For the purpose of determining the number of persons engaged or employed in business, the person subject to the tax shall add together the number of persons engaged or employed on each of the immediate past twelve monthly payroll dates ending nearest the first day of each month and divide said sum by twelve; provided, however, that part-time employees engaged or employed in the business one-half time or less of the regular work period shall not be so included. (Ord. 2205 § 2, 1978; Ord. 2169 §§ 1, 2, 1977; Ord. 2141 § 1, 1977: Ord. 2083 § 2, 1975: Ord. 2063 § 2 (part), 1975).