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HomeMy WebLinkAboutCC ORD 1978-1652 Amends Ord. 1606 §§ 5, 8, 16 and 21; amends Appendix C and adopts new Appendix A by reference of Ord. 1606, business licenses (6.04)ORDINANCE NO. 1652 AN ORDINANCE AMENDING ORDINANCE NO. 1606 RELATING TO BUSINESS LICENSE FEES The City Council of the City of National City, California, does ORDAIN as follows: SECTION 1. Section 5 of Ordinance No. 1606 is hereby amended to read as follows: SECTION 5. BRANCH ESTABLISHMENTS. A separate license must be obtained for each branch establishment or location of the business transacted and carried on and for each separae type of business at the same location. Each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location and in the manner designated in such license. Warehouses and distributing plants used in connection with a business license shall not be deemed to be separate places of business or branch establishments. Any person conducting two or more types of businesses at the same location and under the same management, or at different locations, but which businesses use a single set or integrated set of books and records, may, at his/her option, pay only one tax calculated on all gross receipts of the businesses under the schedule that applies to the predominant business. The predominant business is the business which records the highest amount of gross receipts. A license fee of $10 for each additional branch or location shall be paid upon license issuance. SECTION 2. Section 8 of Ordinance No. 1606 is amended by deleting the last sentence in its entirety and substituting the following in lieu thereof: Upon a person's making application for a license in the following (second) year,in addition to paying that year's fee, such person will be required to pay the differ- ence between the first year minimum fee ($20) and the actual first year gross receipt bracket rate. When the second license expires, for all future licenses the person will be required to pay the amount for that type of business as set forth in this ordinance. SECTION 3. The first paragraph of Section 16 is hereby amended to read as follows: SECTION 16. DELINQUENT TAXES - PENALTIES - INSTALLMENT PAYMENT. For failure to pay a license tax when due, the Collector shall add a penalty of 20% of said license tax on the first date of each month after January 1, providing that the amount of such penalty to be added shall in no event exceed 100% of the amount of the license tax due. follows: SECTION 4. Section 21 is hereby amended to read as SECTION 21. OUTSIDE BUSINESSES. a. SAVINGS AND LOANS. Every person conducting, managing or carrying on the business of loaning money either for himself or for any other person, firm or cor- poration, upon personal security, upon evidence of debt, assignments of salary, salary warrants, salary demands, or any personal property, or purchasing for himself, or for any other person, firm or corporation, commercial paper, evidence of debt, assignment of salary, salary warrants, salary demands, time checks, or other evidences of salaries due, or to become due, shall pay a license tax of two,hundred dollars ($200.00) per year. Nothing in this section contained shall be deemed or construed to apply to the holder of a pawn- broker's license, or to any bank, exempted as such, by the Constitution of the State of California. b. OUT -OF -CITY CONTRACTORS. Every person engaged in any trade, calling, occupation, vocation or profession as an A or B (General) Contractor, who does not have a fixed place of business in the City, shall pay annually a license tax of seventy-five dollars ($75.00). Every person engaged in any trade, calling, occupation, vocation or profession as a C (subcontractor, Specific) Contractor, who does not have a fixed place of business in the City, shall pay annually a license tax of fifty dollars ($50.00). c. REAL ESTATE AGENTS, REAL ESTATE BROKERS, INSURANCE BROKERS. A real estate agent, real estate broker or insurance broker who has,a fixed place of business in the City shall pay a business license tax as set forth in this ordinance. SECTION 5. Appendix A of Ordinance No. 1606 is hereby 04; v.5-1) ) Jp amended and a new Appendix A i.a.-t-edhia.r.e.to SECTION 6. Appendix C of Ordinance No. 1606 is hereby amended to read as follows: TAXABLE GROSS RECEIPT BRACKET 1 2 3 4 5 6 0 - 4,999 20 5,000 - 19,999 20 20,000 - 49,999 24 50,000 - 99,999 30 ATTEST: 20 20 22 28 30 44 40 52 PASSED AND ADOPTED this 28th 20 34 50 60 20 38 60 74 day of NovmhPr 20 42 80 86 1n7 9. APPENDIX A National Indices of Ability to Pay and Tax Classification by Industry Description Manufacturing Manufacturing Manufacturing Manufacturing Manufacturing Manufacturing Manufacturing Manufacturing Manufacturing APPENDIX A NATIONAL INDICES OF ABILITY TO PAY AND TAX CLASSIFICATION BY INDUSTRY - Food and Kindred Products - Textile Mill Products - Furniture and Fixtures - Printing, Publishing, and Allied Industries Chemicals and Allied Products - Stone, Clay, Glass, and Concrete Products - Machinery, except Electrical - Electrical and Electrical Machinery, Equipment, and Supplies Measuring, Analyzing, and Controlling Instruments; Photographic, Medical, and Optical Goods; Watches and Clocks Services Incidental to Transportation Communication Wholesale Trade - Durable Goods Retail Trade - Building Materials, Hardware, Garden Supply, and Mobile Home Dealers Retail Trade - General Merchandise Stores Retail Trade - Food Stores Retail Trade - Automotive Dealers and Gasoline Service Stations Retail Trade - Eating and Drinking Places Retail Trade - Other Credit Agencies Other than Banks Security and Commodity Brokers, Dealers, Exchanges, and Services Insurance Brokers and Services Combinations of Real Estate, Insurance, Loans, or Law Offices Holding and Other Investment Offices Services - Personal Services - Business Automotive Repair, Automotive Services, and Garages Miscellaneous Repair Services Services - Amusement and Recreation, except Motion Pictures Health Services Legal Services Educational Services Accounting, Auditing, and Bookkeeping Services Services - Not Elsewhere Classified Tax Class 2 1 2 3 4 2 3 1 4 1 1 1 2 1 1 2 2 2 2 6 6 6 5 2 4 4 2 6 6 3 6 3 1 ALPHABETICAL BUSINESS CLASSIFICATION INDEX Business Description Tax Class Abstract Land Title or Warranty Companies 2 Accountants, all types 6 Accounting and Bookkeeping Services 6 Accounting and Bookkeeping Machines and Supplies (See Office Machines) Advertising Agencies, including Outdoor Services 2 Alterations, clothing - 5 Ambulance Service 2 Amusement and Recreation Services 2 Amusement Machines, coin -operated 2 Animal Hospital 3 Answering Service 2 Antiques, dealers, retail 2 Antiques, repair and restoration 4 Apartment Buildings or Complexes, rental 2 Appliances, household, dealers 2 Appliances, household, repair of 4 Architects 6 Armored Car Service 2 Artists' Studios or Portrait Artists, non-commercial 3 Artists' Supply and Material Stores, retail 2 Athletic Arena or Clubs. where admission is charged 2 Auctioneers, commission or fee basis 2 Auction Houses (general merchandise), retail 2 Automobile, automatic car wash 4 Automobile, body and paint shop 4 Automobile, dealers, retail, new or used 1 Automobile, rental or leasing, not including driver 4 Automobile Parts, retail 1 Automobile Parts, wholesale 1 Automobile Repairs, overhaul and general servicing 4 Automobile Tires, retail 1 Automobile Towing Service 4 Automobile Transportation Service, including driver 2 Automobile Wreckers, buying used cars and selling the parts, retail 2 Bakery, retail 1 Bakery Products, manufacture only 2 Bakery Products, wholesale only 1 Barber Schools 5 Barber Shops 5 Barber Supplies, wholesale 1 Batteries, auto, retail 1 Beauty Schools 5 Beauty Shops 5 Beauty Supplies, wholesale 1 Bicycle Dealers, retail 2 Bicycle Repair 4 Billboard, firms engaged in the erection and lease of space 2 ALPHABETICAL BUSINESS CLASSIFICATION INDEX Business Description Tax Class Billiard or Pool Hall 2 Billiard or Pool Supplies, wholesale 1 Blacksmith 4 Blood Banks 6 Blueprinting Service 2 Boat Supplies and Accessories, retail 1 Boat Dealers, retail 1 Boilermaker Shops, repair of boilers 4 Boilers. wholesale 1 Book Store, retail 2 Booking Agent, except Motion Pictures 2 Bootblacks, bootblack stands 5 Bottlers of Soft Drinks 2 Bottlers of Supplies, wholesale 1 Bowling Equipment and supplies, retail 2 Bowling Equipment and Supplies, wholesale 1 Box, manufacturing 2 Bridal Shops, retail .2 Building Materials and Supplies, retail 1 Building Materials, wholesale ' 1 Business Consultant, except Finance -Investment 2 Business Credit Institutions 2 Business Forms, manufacturing 3 Business Forms, retail 2 Business Machines - (See Office Machines) Business Schools 3 Cabinet Shops, manufacturers, not custom 2 Cafeterias 2 Camera and Photographic Supplies, retail 2 Camera and Supplies, wholesale 1 Camera Repair Shop 4 Cameras, retail 2 Camping Equipment, other than trailers, retail 2 Campers and Other Recreational Vehicles, retail 1 Candy, retail 1 Candy, wholesale 1 Canvassers 2 Car Wash 4 Carnivals 2 Carpet and Rug Cleaning 5 Carpet and Rug, dealers, retail 2 Cash Registers and Supplies - CSee Office Machines) Caterers 2 Cement Manufacture 2 Cement Products, wholesale dealers -1 Cemetery Companies, Agents, or Dealers in Cemetery Lots 2 Charm, Fashion, Finishing, and/or Modeling Schools 3 Chemical and Allied Products, manufacturing 4 Christmas Trees, retail 1 3 ALPHABETICAL BUSINESS CLASSIFICATION INDEX Business Description Cigar and Cigarette Stores and Stands, retail 2 Cleaning of Garments 5 Clothing, dealers in second-hand clothing 2 Clothing Manufacturers 1 Clothing, retail 2 Clothing, rental 5 Cold Storage Warehouses - 2 Collection and Claim Agency, except for Real Estate 2 Combinations of Real Estate, Loans, Law Offices 6 Commodity Brokers and Dealers (Contracts) 2 Communication 5 Computer Programming and Other Software Services 2 Concrete, manufacturer, block, brick, and other products 2 Concrete, manufacturer, ready mixed and transit -mixed 2 Consultant, Finance -Investments 2 Consulting Services, except Investment and Family 2 Contractors, General and Subcontractors 3 Convalescent Homes 6 Copying Service 2 Cosmetics, manufacturer 4 Cosmetics, dealers, retail 2 Cosmetics, wholesale 1 Counseling Services 3 Credit Reporting Agencies 2 Dairy Products, retail 1 Dancing Academies or Schools 2 Dance Halls 2 Data Processing Services 2 Data Processing Systems, Supplies and Equipment including Keypunching 2 Day Care Centers 3 Delicatessens 1 Delivery Service (messenger/courier), vehicular 2 Dental Equipment and Supplies, wholesale 1 Dental Laboratories and/or Dentists 6 Department Stores 2 Detectives, Agencies 2 Diaper Service 5 Drapery Stores, retail 2 Dressmakers for retail trade 2 Driver Training School 3 Drug Store, retail 2 Drugs, wholesale• 1 Dry Cleaning, retail 5 Dry Cleaning, wholesale 1 Dyeing and Cleaning Plants, except rug cleaning 5 Educational Services and Schools 3 Eggs, retail 1 Electrical Appliances and Supplies, retail 2 Tax Class ALPHABETICAL BUSINESS CLASSIFICATION INDEX Business Description Tax. Class Electrical Appliances and Supplies, wholesale 1 Electrical Appliances, repair 4 Elevators, including repair, wholesale 1 Employment Agencies 2 Engraving 3 Entertainment, except Motion Pictures 2 Equipment Rental and Leasing 2 Fabric Shops, retail _ 2 Farm Equipment and Machinery 1 Farm Supplies 1 Feeds, for pets and other animals, manufacture of 2 Field Warehousing 2 Film Developers, for general public 2 Film Distributor 2 Finance Companies 2 Fire Extinguishers, sale of 1 Fire Extinguishers, serviee of 2 Fish Aquariums. retail 2 Fish and Seafood Stores, retail & wholesale 1 Fish, tropical fish, retail 2 Fish bait, retail 2 Fixtures and Furniture, manufacturing 2 Floor Covering, retail 2 Floor Covering, wholesale 1 Florists,, retail 2 Food, retail, dealer, not consumed on premises 1 Food Broker 1 Foundries 1 Freight Forwarders 1 Fruit and Produce, retail 1 Fuel Dealers, retail 2 Funeral Homes, Funeral Directors, and/or Undertakers 5 Furniture and Fixtures, manufacturing 2 Furniture Repairing, Refinishing, Reupholstering 4 Garages, automotive repair 4 Garbage Collection Agencies 4 Garment Pressing and Alteration 5 Gas, natural gas company 4 Gasoline Service Stations 1 Gasoline, wholesale 1 Glass, replacement and repair, automotive 4 Glass, retail 2 Golf Courses, including miniature 2 Graphic Arts 2 Greeting Cards, retail 2 Grocers, retail 1 Guns, retail 2 Guns, wholesale 1 Gunsmiths, repair of guns 4 Hairdressers and/or Stylists 5 Hardware, retail 1 5 ALPHABETICAL BUSINESS CLASSIFICATION INDEX Business Description Tax Class Hats, retail 2 Health Clubs 5 Health Services, general 6 Health Insurance Carrier 2 Hosiery Mills 1 Hospital Supplies 1 Hospitals, Sanitariums, and like institutions 6 Hospitals, animal 3 Hotels, except residential 1 Hotels, residential 2 Hotel Supplies, wholesale 3 House to House, retail 2 Ice, dealers,. retail 2 Ice, dealers, wholesale 1 Ice manufacturers 2 Ice Cream Dealers, retail, consumed on premises 2 Ice Cream, manufacture 2 Industrial Laundries 5 Insurance Brokers, and Other Insurance Services 6 Insurance Adjustor 6 Insurance Carriers, all types 2 Insurance Solicitors 6 Investment Counselors 2 Investment Offices (Management? 6 Iron Brokers 2 Janitor or Housekeeping Supplies, wholesale 1 Jewelry, repair, including watch repair 4 Jewelry, retail 2 Karate Instruction 2 Lamp Dealers, retail 2 Lamps, manufacturers 1 Land Title or Warranty Company 2 Laundries, including automatic machines, coin -operated and industrial 5 Lawn 3 Lawnmowers, repairs 4 Lawyers 6 Learning Centers 3 Leased Equipment 2 Leather Goods, retail 2 Leather Goods, wholesale 1 Leather and Leather Products, manufacturing 1 Legal Services 6 Life Insurance Carrier 2 Linen Shop, retail. .. 2 Linen Supply Service 5 Locksmiths 4 Lumber, manufacture 1 Lumber Merchants, operating lumber yards, wholesale 1 ALPHABETICAL BUSINESS CLASSIFICATION INDEX Business Description Tax Class Laundries, including automatic machines, coin -operated and industrial 5 Lawn Care. 3 Lawnmowers, repairs 4 Lawyers 6 Learning Centers 3 Leased Equipment 2 Leather Goods, retail - 2 Leather Goods, wholesale 1 Leather and Leather Products, manufacturing 1 Legal Services 6 Life Insurance Carrier 2 Linen Shop, retail 2 Linen Supply Service 5 Locksmiths 4 Lumber, manufacture 1 Lumber Merchants, operating lumber yards, wholesale 1 Machine Shops 3 Mail Order Business 2 Management Consultants 2 Management Investment Companies 6 Manicurists 5 MANUFACTURING: Chemical and Other Allied Products 4 Fabricated Metal Products 2 Furniture and Fixtures 2 Machinery, except Electrical 3 Paper and Allied Products 2 Textile Mill Products 1 Manufacturing, not otherwise classified 1 Mattress Renovating 4 Mattresses, retail 2 Meat, retail 1 Meat Slaughtering and/or Packing Plants 2 Medical and Other Health Services, including Laboratories 6 Messenger Service 2 Mills, flour and other grain products 2 Miscellaneous Business Services, not otherwise classified 2 Motels, residential 2 Motor Vehicle Drivers Training School 3 Motorcycles, dealers, retail 1 Motors, outboard, dealers.. retail 1 Movers, trucking with or without storage 2 Movers, storage only 2 Music, sheet, or Musical Instruments, retail 2 Music Distribution Systems. coin -operated 2 Musical Instrument Repair Shops 4 Newspapers, retail 2 Newspapers, wholesale 1 Newsstands 2 Nonresidential Building Operators 2 Nursing Homes, convalescent 6 7 ALPHABETICAL BUSINESS CLASSIFICATION INDEX Business Description Tax Class Office Buildings, rental 2 Office Furniture, retail 2 Office Machines, service and repair 4 Office Secretarial Service 2 Opticians 4 Optometrists 6 Orthopedic and Artificial Limb Stores,'retail 2 Operators of Nonresidential, Residential, and/or Apartment Buildings 2 Operators of Mobile Home .Sites 2 Paper and Allied Products, manufacturing 2 Parking Lots and Garages 4 Pet Shops 2 Pharmacies 2 Phonograph_and Record Stores, retail 2 Photocopying Service 2 Photographers, portrait, for the general public 5 Photographers, commercial 2 Photographic School 5 Photographic Supply Stores, retail 2 Pianos and Organs, retail 2 Picture and/or Picture Frames, dealers, retail 2 Pizzerias. 2 Printing, all types 3 Radio and. Television, retail 2 Radio, Phonographs, and Television, dealers in supplies, wholesale 1 Radio and Television Repairs 4 Real ,Estate, leasing and/or renting 2 Record Stores, retail 2 Recreation Center 2 Reducing Salons 5 Refrigerators and Freezers, retail. 2 Rehabilitation House, outpatient 6 Religious Goods Stores, retail 2 Rental Service, miscellaneous rental services not otherwise listed 2 Repair Services, except Automotive 4 RETAIL TRADE Apparel and Accessories 2 Food Markets or Grocery Stores 1 Furniture, Home Furnishing and Equipment 2 General Merchandise 2 Miscellaneous retail stores not otherwise listed 2 Rug Cleaning, not -connected with laundries 5 Rugs, including carpets, retail 2 Salvage 2 Sanitoriums 2 8 ALPHABETICAL BUSINESS CLASSIFICATION INDEX Business Description Tax Class Saws, sharpening and repair 4 Scales, coin -operated: operation of 5 School Supplies, including books, dealers, retail 2 Scrap yard 1 Seamstresses 5 Second-hand Goods of any description 2 Secretarial Service 3 Service Stations 1 Sewing Machines, retail 2 Shoe, dealers, retail 2 Shoe Repair Shops 5 Sign Painting and Lettering Service 2 Sign Service, Outdoor Advertising 2 Soda Fountains 2 Soft Drink Bottlers 2 Soft Drink Stands, retail 2 Stock Brokers and Dealers 2 Subdividers and Developers 2 Surveying Services 6 Swimming Pool Supplies, retail 2 Tailors, custom, retail 2 Tailor Shops, repair 5 Tax Service 5 Telephone Answering Service 2 Television, rent or lease, including radios, other than licensed radio and television dealers 2 Television and Radio, retail 2 Television and Radio Repair Shops 4 Tile,, retail 1 Tin and Metal Shops, repair only 4 Towels and Uniform Rental 5 Trade.Schools 3 Trailer Parks, including mobile home rental for residential purposes 2 Trailers, (U-haul-it type), rental 4 Travel Bureau 3 Trusts, management of 6 Typewriters and Other Office Machines, retail 2 Uniform_ Supply Service 5 Upholsterer, Furniture 4 Upholstery Repair, automotive 4 Vacuum. Cleaners, retail 2 Vending. Machines, sale of products 2 Wall Paper, retail 1 Washing Cars 2 Watchmaker, including repairs 4 Welding Repair Services, including automotive 4 Window Cleaning Service 2 Wrecker,towing. service 4 Yarn Shops, retail 2 9