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3.08.180   Professionals.
   A.   Professionals-General. Every person engaged in the profession of: accountant, architect, attorney, audiologist, bacteriologist, certified public accountant, engineer, dentist, mortician, optometrist, osteopath, physician, podiatrist, psychologist, surgeon, or veterinarian shall pay an annual business operations tax determined by the number of years the individual has been licensed by the state of California to practice such profession:
 
Three years or less:
$75.00
More than three years but less than seven years:
$150.00
Seven years or more:
$300.00
 
   Nothing in this subsection shall be construed or deemed to apply to any person engaged in any of the professions enumerated in this subsection solely as the employee of any other person conducting, carrying on or managing such business, occupations or professions in the city, except, however, that each such employee who has a contractual right to participate in the income or profits of the business, or is a shareholder of a professional corporation organized pursuant to Section 13400 et seq., of the California Corporations Code must pay the tax.
   Every person who employs an individual who would be subject to a business operations tax under this section if the individual was not exempted from the payment of said tax by the preceding paragraph shall pay an annual business operations tax of thirty dollars ($30.00) for each such exempt individual in their employ.
   B.   Professionals-Brokers. Every person engaged in the business of real estate broker, insurance broker, or stockbroker, whether full or part-time, shall pay an annual business operations tax of one hundred dollars ($100.00) for the principal broker or broker of record plus thirty dollars ($30.00) for each employee, agent, representative or independent contractor subject to supervision by a principal broker or broker of record who devotes time to handling of rents, listing property, collecting or selling property, soliciting or writing insurance policies or working as a salesperson or floorperson.
   C.   Maximum Tax. The maximum annual tax payable by any firm under provisions of this section is five thousand dollars ($5,000.00).
   "Firm" is defined as any professional corporation, partnership or other business entity whose individual members share in the profits of the business entity.
   D.   Revenue Measure. Nothing contained in this chapter shall be construed as giving the city council, or any of the officers of the city in charge of administration of this chapter, any regulatory powers over any licensee who is engaged in the practice of a profession, trade, or calling and is one whose privilege to so engage in such profession, trade or calling is granted by the state or any of its agencies. As to such persons, and as indicted in Section 3.08.020 of this chapter, this chapter shall be construed as existing for revenue purposes only. (Prior code § 23.04.402)
3.08.190   Contractors.
   Every person engaged in any type of business activity as a contractor which requires a city building permit in order to be performed shall pay a business operations tax at the time the building permit is issued at the rate of forty cents per one thousand dollars ($1,000.00) for each one thousand dollars ($1,000.00) or fraction thereof of the value used to determine the charge for the building permit.
   The maximum annual tax payable by any person under this section shall be five thousand dollars ($5,000.00). It shall be the responsibility of the contractor who has paid the maximum tax to establish at the time a building permit is issued that the maximum has been reached and that no additional tax is due. (Prior code § 23.04.403)
3.08.200   Housing and shelter.
   A.   Rental of Residential Real Property. Every person engaging in the business of offering residential real property for rental shall pay an annual business operations tax of twenty-five dollars ($25.00) plus one dollar and seventy-five cents ($1.75) for each rental unit in excess of four units. Any person with fewer than four units is exempt from payment of the business operations tax. The maximum annual tax payable by any person is five thousand dollars ($5,000.00).
   B.   Hotels, Motels. Every person engaging in the business of renting out accommodations substantially on a transient occupancy basis shall pay an annual business operations tax of fifty dollars ($50.00) plus seventy-five cents for each rental unit in excess of four units per situs. The maximum annual tax payable for any situs is five thousand dollars ($5,000.00).
   C.   Rental of Nonresidential Real Property. Persons engaging in the business of offering nonresidential real property for lease or rental shall be taxed pursuant to Section 3.08.170 of this chapter. (Prior code § 23.04.404)
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