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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)
A. Every person engaged in a marijuana business shall pay an annual business operations tax as follows:
1. On and after July 1, 2011, four percent of each dollar of gross receipts for the reporting period.
2. Notwithstanding the tax rate imposed in subsection (A)(1), the city council may, in its discretion, at any time by resolution implement any lower tax rate it deems appropriate, and may by resolution increase such tax rate from time to time, not to exceed the maximum rate established under subsection (A)(1).
B. For purposes of this section, the following terms have the following meanings:
"Gross receipts" has the meaning as defined in Section 3.08.020, as it pertains to the marijuana business' reporting period, and includes receipts from the sale of marijuana and from the sale of paraphernalia used for consuming marijuana and any other products, goods, or services sold or provided by the marijuana business.
"Marijuana" or "Cannabis" has the meaning as defined in California Health and Safety Code Section 11018.
"Marijuana business" means a business activity including, but not limited to, planting, cultivation, harvesting, transporting, manufacturing, compounding, converting, processing, preparing, storing, packaging, providing, or selling wholesale and/or retail sales of marijuana. A marijuana business includes any facility, building, structure or location, whether fixed, mobile, permanent or temporary, where marijuana is made available, sold, given, distributed, or otherwise provided in accordance with Health and Safety Code Section 11362.5 and Article 2.5 of Chapter 6 of Division 10 of the Health and Safety Code (Health and Safety Code Section 11362.7 et seq.). A marijuana business includes medical marijuana "cooperatives" and "collectives" that are established as not for profit businesses.
"Reporting period" means a year, quarter or calendar month, as determined by the administrator.
C. The provisions of Section 3.08.210 do not apply to any marijuana business. (Ord. 2010-020 § 5)
Every person, other than a contractor, not having a fixed place of business within the city who engages in business within the city shall pay a business operations tax calculated pursuant to Section 3.08.170 of this chapter; provided, however, that as to any person who would be taxed pursuant to Section 3.08.080 of this chapter if the person had a fixed location within the city, the tax due shall not exceed the tax which would have been payable under Section 3.08.080 of this chapter if the person had a fixed place of business within the city. (Prior code § 23.04.405)
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