HomeMy WebLinkAboutCC ORD 2017-2439 Title 6 Section 6.04 Business Tax RatesORDINANCE NO 2017 — 2439
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF NATIONAL CITY
AMENDING TITLE 6 SECTION 6.04 OF THE NATIONAL CITY MUNICIPAL CODE
REGARDING BUSINESS TAX RATES TO COMPLY WITH CURRENT LAW,
INCLUDING REVERTING GROSS RECEIPTS AND FLAT BUSINESS TAX
RATES TO THOSE ESTABLISHED BY ORDINANCE NO 1606, ENACTED
IN 1977, CORRECTING RATE CALCULATIONS WHERE NECESSARY,
REPEALING THE MARGINAL TAX RATE TABLE, REPEALING APPENDIX D
TO ORDINANCE NO 1606, AND REFUNDING BUSINESS TAXES AND
ASSOCIATED APPLICABLE FEES OVERPAID WITHIN THE TWELVE
MONTHS PRIOR TO THE EFFECTIVE DATE OF THIS ORDINANCE
BE IT ORDAINED by the City Council of the City of National City as
follows
Section 1 That Section 6 04 270 of the National City Municipal Code is
hereby amended to read as follows
6 04 270 Initial business tax Unless exempted or taxed on a flat rate basis
pursuant to Section 6 04 310, 6 04 320, or 6 04 330, a person making application for the
initial business tax license for a newly established business is required to pay a first
year's tax of twenty dollars ($20), the minimum annual tax, prorated by quarter Upon
making application in the following (second) year, that second year's tax due will be
based upon the actual gross receipts for the first year For all future years thereafter, the
person will pay the tax based upon the gross receipts for the preceding year
Section 2 That Section 6 04 280 of the National City Municipal Code is
hereby amended to read as follows
6 04 280 Computation of total business tax based on gross receipts
A The total business tax levied by this section shall be determined by the
business tax rate classification schedule by business class (see Section 6 04 030(B)
and Appendix A) and the corresponding tax on the gross receipts of that business as
set forth in Appendix B ("Gross Receipts Tax Table")
B Businesses for which an alternative flat tax is prescribed by sections
6 04 310, 6 04 320 or 6 04 330 may elect to pay a tax based on gross receipts
prescribed by this section and shall thereafter be taxed on the basis of the gross
receipts schedule applicable to the business classification determined by the collector
Section 3 That Section 6 04 310 of the National City Municipal Code is
hereby amended to read as follows
6 04 310 Business by vehicle —Optional rate
A Except as provided in Section 6 04 070(E)(4), every person not having a
fixed place of business within the city and not otherwise designated, who on a regular
basis conducts business by vehicle and charges a fee for service, shall pay an annual
business tax of twenty-five dollars ($25) per vehicle operated within the city, or may
make a binding election to pay a business tax measured by business classification and
the gross receipts derived from business within the city as set out in Section 6 04 280
B Any person conducting business by vehicle in the city vending food
products or beverages shall pay an annual business tax of seventy-five dollars ($75) per
year per vehicle operated within the city, or may make a binding election to pay a
business tax measured by business classification and gross receipts derived from
business within the city pursuant to Section 6 04 280
C Upon payment, identifying vehicle decals will be issued by the collector in
a quantity equal to the number of vehicles through which business is conducted
D Any business by vehicle that operates additional vehicles within the city
after payment of annual taxes has been made shall make an additional application to
the collector to account for the additional vehicles After the appropriate tax has been
paid for the additional vehicle(s), additional vehicle decals will be issued
E Taxes for the first year of operation shall not be prorated, unless the
annual gross receipt method is elected by the taxpayer
Section 4 That Section 6 04 320 of the National City Municipal Code is
hereby amended to read as follows
6 04 320 Businesses located outside city limits —Optional rate
A Out -of -city Contractors Except as provided in Section 6 04 320(C), and in
lieu of a tax based on gross receipts, every state -licensed contractor licensed as an A or
B contractor conducting business in the city who does not have a fixed place of
business in the city shall pay annually a flat tax of seventy-five dollars ($75) Every
contractor conducting business in this city as a subcontractor or state -licensed C or D
contractor who does not have a fixed place of business in the city shall pay annually a
flat tax of fifty dollars ($50) Any contractor may make a binding election to pay a
business tax measured by classification and gross receipts derived from business within
the city pursuant to Section 6 04 280 Penalties shall accrue at the rate set forth in
Section 6 04 370(D) A contractor who commences business during the last quarter of a
calendar year shall pay only twenty-five percent of the initial installment at the time of
application if a flat tax is elected, and will be subject to normal tax the years following
B Every other person not having a fixed place of business in the city who
conducts business in the city and is not otherwise subject to a tax by any of the other
sections of this chapter shall pay a business tax calculated at the same rate prescribed
herein for the same type of business having a fixed place of business within National
City based on the gross receipts earned within National City or twelve percent of gross
receipts from all sources within California where the amount of gross receipts earned
within National City cannot readily be calculated or otherwise be determined by the
collector
C In order to promote public safety, the city council will allow any out -of -city
contractor installing a work of improvement that does not exceed five hundred dollars in
materials and labor, inclusive, to pay a tax of ten dollars for a one -day tax certificate, in
addition to any applicable building or engineering permit fees This certificate shall not
be available during any calendar year when the contractor performs any single job
Ordinance No 2017 — 2439 2 of 30 Amending Chapter 6 04 (Appendix A & B)
NCMC Title 6 Business and Franchise Taxes
exceeding five hundred dollars, or has performed two jobs each not exceeding five
hundred dollars. The applicant shall make his or her declaration under penalty of perjury
on a form provided by the collector to the building and safety director or city engineer in
conjunction with the permit application for the work of improvement A receipt showing
proof of payment shall qualify as the business license.
D First year's taxes will not be prorated, except as provided in Section
6 04 320(A)
Section 5 That Section 6 04 330 of the National City Municipal Code is
hereby amended to read as follows
6 04 330 Specific taxes applicable to specific categories of businesses
A Taxes applicable to specific categories of businesses previously
established in Title 6 by Ordinances 708, 1048, 1231, 1699, 1788 or 2037 are recodified
and summarized in Appendix B to this chapter Recodification in Appendix B is not
intended to constitute enactment of a new tax and shall be construed in light of that
intent
B Video Machines A business which also operates video machines on its
premises shall pay in addition to any tax based on gross receipts for its principal
business an additional tax of fifty-five dollars per machine, not to exceed a total of four
thousand five hundred dollars annually for all video machines An identifying decal shall
be affixed to each machine, unless the business tax license specifies the number of
machines for which tax has been paid and the number of machines installed does not
exceed the number specified on the business tax license (thereby allowing for
replacement and maintenance)
C Amusement Arcades Amusement arcades shall be taxed on a flat tax
basis of one hundred dollars ($100) per year
D Any business listed in this section or Appendix B may make a binding
election to pay its tax on the basis of total gross receipts and the classification schedule
determined by the collector, including revenues from coin -operated equipment or
amusement devices, instead of this section, and such election shall be thereafter
binding upon that business
E A swap meet shall be taxed at the rate of four thousand five hundred
dollars ($4,500) per year instead of gross receipts, unless it makes a binding election to
pay its tax on the basis of total gross receipts and the classification schedule
determined by the collector
F A pawnshop shall be taxed at the rate of one hundred fifty dollars ($150)
per year instead of gross receipts, unless it makes a binding election to pay its tax on
the basis of total gross receipts and the classification schedule determined by the
collector
Section 6 That Appendix "A" of Chapter 6 04 of the National City Municipal
Code is restated to read as follows
Ordinance No 2017 — 2439 3 of 30 Amending Chapter 6 04 (Appendix A & B)
NCMC Title 6 Business and Franchise Taxes
CHAPTER 6.04
APPENDIX A
National Indices of Ability to Pay and Tax Classification by Industry
SIC
No. Description
01
02
07
08
09
10
11
12
13
14
15
16
17
20
22
23
24
25
26
27
28
29
30
31
32
33
34
Agncultural Production - Crops
Agncultural Production - Livestock
Agricultural Services
Forestry
Fishing, Hunting, and Trapping
Metal Mining
Anthracite Mining
Bituminous Coal and Lignite Mining
Oil and Gas Extraction
Mining and Quarrying of Nonmetallic Minerals, Except Fuels
Building Construction - General Contractors
Construction Other Than Building - General Contractors
Construction - Special Trade Contractors
Manufacturing - Food and Kindred Products
Manufacturing - Textile Mill Products
Manufacturing
Manufacturing
Manufacturing
Manufacturing
Manufacturing
Manufacturing
Manufacturing
Manufacturing
Manufactunng
Manufacturing
Manufacturing
Manufacturing
Transportation
35 Manufacturing
36 Manufacturing
Supplies
37 Manufacturing
- Apparel and Other Finished Textile Products
- Lumber and Wood Products Except Furniture
- Furniture and Fixtures
- Paper and Allied Products
- Printing, Publishing, and Allied Industries
- Chemicals and Allied Products
- Petroleum and Related Products
- Rubber and Miscellaneous Plastic Products
- Leather and Leather Products
- Stone, Clay, Glass, and Concrete Products
- Primary Metal Industries
- Fabricated Metal Products Except Machinery and
Equipment
- Machinery, except Electrical
- Electrical and Electrical Machinery, Equipment, and
- Transportation Equipment
Net Profit to Tax
Net Sales (%) Class
5 90
5 90
7 16
7 16
7 16
771
771
771
771
771
2 69
2 84
701
3 53
3 47
2 89
2 98
4 03
4 88
6 30
8 26
5 69
3 00
3 35
4 72
1 75
4 00
6 78
3 03
241
3
1
1
Ordinance No 2017 — 2439 4 of 30 Amending Chapter 6 04 (Appendix A & B)
NCMC Title 6 Business and Franchise Taxes
SIC Net Profit to Tax
No. Description Net Sales (%) Class
38 Manufacturing - Measuring, Analyzing, and Controlling Instruments, 10 18 4
Photographic Medical, and Optical Goods, Watches and Clocks
39 Manufactunng - Miscellaneous Manufactunng Equipment 3 49 1
40 Railroad Transportation 0 00 1
41 Local and Suburban Transit and Interurban Highway Passenger 4 28 2
Transportation
42 Motor Freight Transportation and Warehousing 4 75 2
45 Transportation by Air 0 00 1
46 Pipe Lines, Except Natural Gas 10 54 4
47 Services Incidental to Transportation 2 15 1
48 Communication 12 04 5
49 Electncal, Gas, and Sanitary Services (Utilities) 8 66 4
50 Wholesale Trade - Durable Goods 2 51 1
51 Wholesale Trade - Nondurable Goods 2 51 1
52 Retail Trade - Building Materials, Hardware Garden Supply, and 3 26 1
Mobile Home Dealers
53 Retail Trade - General Merchandise Stores 3 73 2
54 Retail Trade - Food Stores 2 28 1
55 Retail Trade - Automotive Dealers and Gasoline Services Stations 2 10 1
56 Retail Trade - Apparel and Accessory Stores 4 43 2
57 Retail Trade - Furniture, Home Furnishings, and Equipment Stores 4 04 2
58 Retail Trade - Eating and Dnnking Places 4 66 2
59 Retail Trade - Other 4 54 2
60 Banking 8 24 4
61 Credit Agencies other than Banks 4 33 2
62 Secunty and Commodity Brokers, Dealers, Exchanges, and Services 3 59 2
63 Insurance Carriers (Underwnters) 4 14 2
64 Insurance Agents, Brokers, and Services 21 25 6
65 Real Estate 3 93 2
66 Combinations of Real Estate, Insurance, Loans, or Law Offices 30 41 6
67 Holding and Other Investment Offices 48 37 6
70 Service - Hotels, Rooming Houses, Camps and Other Lodging Places 2 41 1
72 Services - Personal 14 02 5
73 Services - Business 4 85 2
75 Automotive Repair, Automotive Services, and Garages 9 45 4
76 Miscellaneous Repair Services 9 45 4
Ordinance No 2017 — 2439 5 of 30 Amending Chapter 6 04 (Appendix A & B)
NCMC Title 6 Business and Franchise Taxes
SIC Net Profit to Tax
No. Description Net Sales (%) Class
78 Services - Motion Pictures 3 69 2
79 Services - Amusement and Recreation, except Motion Pictures 4 87 2
80 Health Services 38 41 6
81 Legal Services 50 50 6
82 Educational Services 5 91 3
83 Social Services 6 57 3
84 Museums, Art Galleries, Botanical and Zoological Gardens 6 57 3
86 Membership Organizations 6 57 3
891 Engineering, Architectural, and Surveying Services 25 35 6
893 Accounting, Auditing, and Bookkeeping Services 33 14 6
899 Services - not Elsewhere Classified 6 57 3
Alphabetical Business Classification Index
SIC
No. Business Description
Tax
Class
A
65 Abstract Land Title or Warranty Companies 2
61 Acceptance Corporations and Dealers 2
63 Accident Insurance Carrier 2
893 Accountants All Types 6
893 Accounting and Bookkeeping Services 6
Accounting and Bookkeeping Machines and Supplies (See Office Machines)
17 Acoustical Contractors 3
73 Advertising Agencies, including Outdoor Services 2
73 Advertising, novelties, signs, placards, etc 2
61 Agricultural Credit Institutions 2
55 Aircraft, Dealers, Retail 1
17 Air Conditioning Contractor 3
76 Air Conditioning Service and Repair 4
73 Airplane Rental 2
72 Alterations, Clothing 5
41 Ambulance Service 2
79 Amusement and Recreation Services 2
79 Amusement Machines, Coin -Operated 2
Ordinance No 2017 — 2439
6 of 30 Amending Chapter 6 04 (Appendix A & B)
NCMC Title 6 Business and Franchise Taxes
SIC Tax
No. Business Description Class
79 Amusement Parks 2
07 Animal Hospital 3
73 Answering Service 2
59 Antiques, Dealers, Retail 2
76 Antiques, Repair and Restoration 4
65 Apartment Buildings or Complexes, Rental 2
57 Appliances, Household, Dealers 2
76 Appliances, Household, Repair of 4
891 Architects 6
76 Armature Rewinding Shops 4
73 Armored Car Service 2
59 Art, Dealers, Retail 2
73 Artists, Commercial 2
899 Artists' Studios or Portrait Artists, Non -Commercial 3
59 Artists' Supply and Materials Stores, Retail 2
79 Athletic Arena or Clubs, Where Admission Is Charged 2
73 Auctioneers, Commission or Fee Basis 2
59 Auction Houses (General Merchandise), Retail 2
50 Automatic Sprinklers, Wholesale 1
55 Automobile Accessories, Dealers 1
75 Automobile, Automatic Car Wash 4
75 Automobile, Body and Paint Shop 4
55 Automobile, Dealers, Retail, New or Used 1
61 Automobtle Loan Finance Companies 2
75 Automobile, Rental or Leasing, not including Driver 4
55 Automobile Parts, Retail 1
50 Automobile Parts, Wholesale 1
75 Automobile Repairs, Overhaul and General Servicing 4
75 Automobtle Tires, Recapping 4
55 Automobile Tires, Retail 1
75 Automobile Towing Service 4
41 Automobile Transportation Service, including Driver 2
59 Automobtle Wreckers, Buying Used Cars and Selling the Parts, Retail 2
17 Awning Installation Contractors 3
Ordinance No 2017 — 2439
7 of 30 Amending Chapter 6 04 (Appendix A & B)
NCMC Title 6 Business and Franchise Taxes
SIC
No. Business Description
Tax
Class
B
54 Bakery, Retail 1
20 Bakery Products, Manufacturer Only 2
51 Bakery Products, Wholesale Only 1
79 Ballroom, Lease or Rented for Dancing or Parties 2
79 Bands, Dance 2
60 Banks 4
72 Barber Schools 5
72 Barber Shops 5
50 Barber Supplies, Wholesale 1
55 Batteries, Auto, Retail 1
50 Bearings, Dealers, Wholesale 1
72 Beauty Schools 5
72 Beauty Shops 5
50 Beauty Supplies, Wholesale 1
50 Belting, Wholesale 1
20 Beveridge Manufacture, All Types 2
59 Bicycle Dealers, Retail 2
79 Bicycle Rental 2
76 Bicycle Repair 4
50 Bicycle Supplies, Wholesale 1
73 Billboard, Firms Engaged in the Erection and Lease of Space 2
79 Billiard or Pool Hall 2
51 Billiard or Pool Supplies, Wholesale 1
12 Bituminous Coal and Lignite Mining 4
76 Blacksmith 4
80 Blood Banks 6
35 Blowers and Blower Systems, Manufacturing 3
73 Blueprinting Services 2
70 Boarding House, including Fraternity and Sorority 1
55 Boat Supplies and Accessories, Retail 1
55 Boat, Dealers, Retail 1
76 Boilermaker Shops, Repair of Boilers 4
50 Boilers, Wholesale 1
17 Boiler, Setting of 3
50 Bolts, Nuts, and Screws, Dealers, Wholesale 1
Ordinance No 2017 — 2439
8 of 30 Amending Chapter 6 04 (Appendix A & B)
NCMC Title 6 Business and Franchise Taxes
SIC Tax
No. Business Description Class
73 Bondsmen 2
27 Book Publishers 3
59 Book Store, Retail 2
79 Booking Agent, except Motion Pictures 2
893 Bookkeeping Services 6
72 Bootblacks, Bootblack Stands 5
20 Bottlers of Soft Drinks 2
50 Bottlers Suppliers, Wholesale 1
79 Bowling Alleys 2
59 Bowling Equipment and Supplies, Retail 2
51 Bowling Equipment and Supplies, Wholesale 1
26 Box, Manufacturing 2
79 Boxing or Wrestling Matches 2
50 Brake Linings Wholesale Dealers 3
56 Bridal Shops, Retail 2
Brokers (See Heading under Type of Broker, for Example Real Estate Broker, Food
Broker, etc )
Building Contractors (See Contractors)
52 Building Materials and Supplies, Retail 1
50 Building Materials, Wholesale 1
17 Burglar Alarm, Installation Only 3
73 Burglar Alarm, Maintenance and Monitoring Only 2
41 Bus and Motor Coach Company 2
41 Bus Terminals 2
73 Business Agents or Brokers, Selling Business Concerns 2
73 Business Consultant, except Finance - Investment 2
61 Business Credit Institutions 2
27 Business Forms, Manufacturing 3
59 Business Forms, Retail 2
Business Machines (See Office Machines)
82 Business Schools 3
C
25 Cabinet Shops, Manufacturers, not Custom 2
57 Cabinet Shop, for Individual Order 2
58 Cafeterias 2
59 Camera and Photographic Supplies, Retail 2
50 Camera and Supplies, Wholesale 1
Ordinance No 2017 — 2439
9 of 30 Amending Chapter 6 04 (Appendix A & B)
NCMC Title 6 Business and Franchise Taxes
SIC Tax
No. Business Description Class
76 Camera Repair Shop 4
59 Cameras, Retail 2
70 Campgrounds 1
59 Camping Equipment, other than Trailers, Retail 2
55 Campers and Other Recreational Vehicles, Retail 1
54 Candy, Retail 1
51 Candy, Wholesale 1
59 Canvassers 2
75 Car Wash 4
79 Carnivals 2
17 Carpenters 3
72 Carpet and Rug Cleaning 5
57 Carpet and Rug, Dealers, Retail 2
17 Carpet Layers, Contractors 3
50 Carpets, Wholesale 1
Cash Registers and Supplies (See Office Machines)
63 Casualty Insurance Carrier 2
58 Caterers 2
17 Ceiling Contractors 3
32 Cement Manufacture 2
50 Cement Products, Wholesale Dealers 1
65 Cemetery Companies, Agents, or Dealers in Cemetery Lots 2
07 Cemetery Lots, Caretakers of 3
893 Certified Public Accountants 6
82 Charm, Fashion, Finishing, and/or Modeling Schools 3
20 Cheese, Manufacturers or Processors 2
28 Chemical and Allied Products, Manufacturing 4
80 Chiropractors 6
52 Christmas Trees, Retail 1
51 Cigarettes or Tobacco, Wholesale 1
59 Cigar and Cigarette Stores and Stands, Retail 2
64 Claim Adjustment Agencies 6
32 Clay, Stone, and Glass Products, Manufacturing 2
72 Cleaning of Garments 5
59 Clothing, Dealers in Second -Hand Clothing 2
23 Clothing Manufacturers 1
Ordinance No 2017 — 2439
10 of 30 Amending Chapter 6 04 (Appendix A & B)
NCMC Title 6 Business and Franchise Taxes
SIC Tax
No. Business Description Class
56 Clothing, Retail 2
72 Clothing, Rental 5
51 Clothing, Wholesale 1
50 Coal, Dealers, Wholesale 1
62 Coal, Wood, or Coke Agents or Brokers 2
59 Coal, Wood, or Coke, Dealers, Retail 2
51 Coffee, Dealers, Wholesale 1
42 Cold Storage Warehouse 2
73 Collection and Claim Agency, except for Real Estate 2
66 Combinations of Real Estate, Insurance, Loans, Law Offices 6
62 Commodity Brokers and Dealers (Contracts) 2
48 Communication 5
73 Computer Programming and Other Software Services 2
50 Concrete Products, Dealers, Wholesale 1
32 Concrete, Manufacturer, Block, Brick, and Other Products 2
32 Concrete, Manufacturer, Ready Mixed and Transit -Mixed 2
16 Concrete Work Contractors (Roads, Highways, and Streets) 1
17 Concrete Work Contractors (Driveways, Sidewalks, and Floors Only) 3
62 Consultants, Finance - Investments 2
73 Consulting Services, except Investment and Family 2
15 Contractors, Building 1
16 Contractors, Heavy Construction, other than Building 1
17 Contractors, Special Trade 3
80 Convalescent Home 6
73 Copying Service 2
28 Cosmetics, Manufacturer 4
59 Cosmetics, Dealers, Retail 2
51 Cosmetics, Wholesale 1
62 Cotton Brokers, Agents or Warehousemen 2
42 Cotton Compresses and Warehouses 2
22 Cotton Fabrics, Manufacture 1
07 Cotton Ginning 3
83 Counseling Services 3
20 Cracker Manufacturer 2
73 Credit Reporting Agencies 2
61 Credit Unions 2
Ordinance No 2017 — 2439
11 of 30 Amending Chapter 6 04 (Appendix A & B)
NCMC Title 6 Business and Franchise Taxes
SIC
No. Business Description
Tax
Class
D
20 Dairy Products, Processing 2
54 Dairy Products, Retail 1
51 Dairy Supplies, Wholesale 1
79 Dancing Academies or Schools 2
79 Dance Halls 2
73 Data Processing Services 2
73 Data Processing Systems, Supplies, and Equipment, including Keypunching 2
83 Day Care Centers 3
73 Decorators, Interior 2
54 Delicatessen 1
42 Delivery Service (Messenger/Courier), Vehicular 2
50 Dental Equipment and Supplies, Wholesale 1
80 Dental Laboratories and/or Dentists 6
53 Department Stores 2
73 Detectives, Agencies 2
72 Diaper Service 5
07 Dog Kennels and/or Grooming 3
70 Dormitories, Commercially Operated 1
57 Drapery Stores, Retail 2
56 Dressmakers for Retail Trade 2
82 Driver Training School 3
59 Drug Store, Retail 2
51 Drugs, Wholesale 1
72 Dry Cleaning, Coin -Operated 5
72 Dry Cleaning, Retail 5
50 Dry Cleaning, Wholesale 1
51 Dry Goods, Wholesale 1
17 Drywall Contractors 3
72 Dyeing and Cleaning Plants, except Rug Cleaning 5
E
17 Earthmoving for Building Construction 3
16 Earthmoving, not Connected with Building Construction 1
82 Educational Services and Schools 3
54 Eggs, Retail 1
51 Eggs, Wholesale 1
Ordinance No 2017 — 2439
12 of 30 Amending Chapter 6 04 (Appendix A & B)
NCMC Title 6 Business and Franchise Taxes
SIC Tax
No. Business Description Class
49 Electric, Gas, and Sanitary Services (Utilities) 4
50 Electric Light Bulbs, Wholesale 1
49 Electric Power Company (Utility) 4
57 Electrical Appliances and Supplies, Retail 2
50 Electrical Appliances and Supplies, Wholesale 1
76 Electrical Appliances, Repair 4
17 Electrical Contractors 3
36 Electrical Machinery, Equipment, and Supplies Manufacturing 1
50 Elevators, including Repair, Wholesale 1
73 Employment Agencies 2
891 Engineering, Architectural, and/or Surveying Services 6
27 Engraving 3
79 Entertainment, except Motion Pictures 2
73 Equipment Rental and Leasing 2
72 Escort Services 5
51 Explosives, Sales and Distributors, Wholesale 1
17 Excavating and Foundation Contractors, Building Construction Only 3
16 Excavating Contractors, other than Building 1
73 Exterminators 2
F
59 Fabric Shops, Retail 2
61 Factors 2
50 Farm Equipment and Machinery 1
51 Farm Supplies 1
20 Feeds, for Pets and Other Animals, Manufacture of 2
17 Fencing Contractors 3
28 Fertilizer, Manufacture 4
51 Fertilizer, Wholesale 1
73 Field Warehousing 2
73 Film Developers, for General Public 2
78 Film Distributor 2
61 Finance Companies 2
50 Fire Extinguishers, Sale of 1
73 Fire Extinguishers, Service of 2
63 Fire Insurance Carriers 2
59 Fish Aquariums, Retail 2
Ordinance No 2017 — 2439
13 of 30 Amending Chapter 6 04 (Appendix A & B)
NCMC Title 6 Business and Franchise Taxes
SIC Tax
No. Business Description Class
54 Fish and Seafood Stores, Retail 1
51 Fish or Other Seafood, Wholesale 1
59 Fish, Tropical Fish, Retail 2
59 Fish Bait, Retail 2
09 Fisheries 3
25 Fixtures and Furniture, Manufacturing 2
57 Floor Covering, Retail 2
50 Floor Covering, Wholesale 1
17 Flooring Contractors 3
59 Florists, Retail 2
51 Florists, Wholesale 1
54 Food, Retail, Dealer, not Consumed on Premises 1
51 Food Broker 1
17 Foundation Contractors, Building Construction Only 3
33 Foundries 1
47 Freight Forwarders 1
54 Fruit and Produce, Retail 1
51 Fruit and Produce, Wholesale 1
59 Fuel Dealers, Retail 2
72 Funeral Homes, Funeral Directors, and/or Undertakers 5
56 Fur, Retail 2
17 Furnace or Heating Contractors 3
57 Furniture, Dealers, Retail 2
59 Furniture Dealers, Second -Hand, Retail 2
25 Furniture and Fixtures, Manufacturing 2
76 Furniture Repairing, Refinishing, and Reupholstering 4
50 Furniture, Wholesale 1
G
75 Garages, Automotive Repair 4
49 Garbage Collection Agencies 4
72 Garment Pressing and Alteration 5
49 Gas, Dealers in Liquefied Petroleum Gas and Natural Gas 4
59 Gas, Dealers in Liquefied Petroleum Gas, Delivered to Customers', Premises, Retail 2
49 Gas, Natural Gas Company 4
55 Gasoline Service Stations 1
51 Gasoline, Wholesale 1
Ordinance No 2017 — 2439 14 of 30 Amending Chapter 6 04 (Appendix A & B)
NCMC Title 6 Business and Franchise Taxes
SIC Tax
No. Business Description Class
53 General Merchandise Stores 2
59 Gift Shops 2
17 Glass Installation Contractors 3
75 Glass, Replacement and Repair, Automotive 4
52 Glass, Retail 2
32 Glass, Stone and Clay Products, Manufacturing 2
79 Golf Courses, including Miniature 2
16 Grading, General Construction 1
62 Grain Broker (Commodity) 2
42 Grain Elevators, Stores Only 2
51 Grain, Dealers, Wholesale 1
73 Graphic Arts 2
59 Gravestones, Finished, Retail 2
59 Greeting Cards, Retail 2
54 Grocers, Retail 1
51 Grocers, Wholesale 1
59 Guns, Retail 2
50 Guns, Wholesale 1
76 Gunsmiths, Repair of Guns 4
H
72 Hairdressers and/or Stylists 5
52 Hardware, Retail 1
50 Hardware, Wholesale 1
72 Hat Cleaning and Blocking, Retail 5
09 Hatchery, Poultry 3
56 Hats, Retail 2
72 Health Clubs 5
80 Health Services, General 6
59 Hearing Aids, Retail 2
17 Heating Contractor 3
16 Heavy Construction 1
63 Health Insurance Carrier 2
16 Highway and Street Construction 1
59 Hobby Shops, Retail 2
67 Holding Companies 6
57 Home Furnishing Stores, Retail 2
Ordinance No 2017 — 2439 15 of 30 Amending Chapter 6 04 (Appendix A & B)
NCMC Title 6 Business and Franchise Taxes
SIC Tax
No. Business Description Class
07 Horticulturists 3
56 Hosiery, Retail 2
51 Hosiery, Wholesale 1
22 Hosiery Mills 1
63 Hospital Insurance Carrier 2
50 Hospital Supplies 1
80 Hospitals, Sanitariums, and Like Institutions 6
07 Hospitals, Animal 3
70 Hotels, except Residential 1
65 Hotels, Residential 2
50 Hotel Supplies, Wholesale 1
17 House Mover and Wrecker 3
59 House -To -House, Retail 2
I
59 Ice, Dealers, Retail 2
51 Ice, Dealers, Wholesale 1
20 Ice, Manufacturers 2
50 Ice -Making, Machinery and Equipment, Wholesale 1
54 Ice Cream Dealers, Retail, not Consumed on Premises 1
58 Ice Cream Dealers, Retail, Consumed on Premises 2
20 Ice Cream, Manufacture 2
51 Industrial Chemicals, Wholesale 1
72 Industrial Laundries 5
61 Installment Sales Finance, other than Banks 2
07 Insemination, Artificial 3
17 Insulation Contractor 3
66 Insurance, Loans, Law, Real Estate Offices, Combinations of 6
64 Insurance Agents, Brokers, and Other Insurance Services 6
64 Insurance Adjustor 6
63 Insurance Carriers, All Types 2
64 Insurance Solicitors 6
17 Intercommunication Equipment Installation Contractor 3
73 Interior Decorator 2
62 Investment Counselors 2
62 Investment Firm, General Brokerage 2
67 Investment Offices (Management) 6
Ordinance No 2017 — 2439
16 of 30 Amending Chapter 6 04 (Appendix A & B)
NCMC Title 6 Business and Franchise Taxes
SIC
No. Business Description
62 Iron Brokers
07 Irrigation Systems, Landscape Services
Tax
Class
2
3
J
73 Janitor or Housekeeping Service 2
50 Janitor or Housekeeping Supplies, Wholesale 1
76 Jewelry, Repair, including Watch Repair 4
59 Jewelry, Retail 2
50 Jewelry, Wholesale 1
K
79 Karate Instruction 2
07 Kennels 3
17 Kitchen Designers and Contractors 3
22 Knitting Mills 1
L
50 Laboratory Equipment and Supplies, Wholesale 1
57 Lamp Dealers, Retail 2
50 Lamp Dealers, Wholesale 1
36 Lamps, Manufacturers 1
65 Land Title or Warranty Company 2
07 Landscape Services and Landscape Architects 3
66 Law, Real Estate, Insurance, Loan Offices, Combinations of 6
72 Laundries, including Automatic Machines, Coin -Operated and Industrial 5
07 Lawn Care 3
50 Lawnmower, Dealers, Wholesale 1
52 Lawn and Garden Supplies, Retail 1
76 Lawnmowers, Repairs 4
81 Lawyers 6
82 Learning Centers 3
73 Leased Equipment 2
75 Leasing Companies, Vehicles without Drivers 4
59 Leather Goods, Retail 2
50 Leather Goods, Wholesale 1
31 Leather and Leather Products, Manufacturing 1
81 Legal Services 6
63 Life Insurance Carrier 2
57 Linen Shop, Retail 2
Ordinance No 2017 — 2439
17 of 30 Amending Chapter 6 04 (Appendix A & B)
NCMC Title 6 Business and Franchise Taxes
SIC Tax
No. Business Description Class
72 Linen Supply Service 5
59 Liquefied Petroleum Gas, Delivered to Customers' Premises, Retail 2
61 Loan (Small) Lenders, Licensed 2
66 Loans, Real Estate, Insurance, Law Offices, Combinations of 6
76 Locksmiths 4
70 Lodging and Rooming Houses 1
59 Luggage, Retail 2
24 Lumber, Manufacture 1
52 Lumber Merchants, Operating Lumber Yards, Retail 2
50 Lumber Merchants, Operating Lumber Yards, Wholesale 1
M
35 Machine Shops 3
59 Magazine Stores and Stands, Retail 2
59 Mail Order Business 2
73 Management Consultants 2
67 Management Investment Companies 6
72 Manicurists 5
17 Mantel Work, Contractors 3
MANUFACTURING
20 Bakery Products 2
28 Chemical and Other Allied Products 4
32 Concrete, Clay, Stone, and Glass Products 2
36 Electrical Machinery, Equipment and Supplies 1
34 Fabricated Metal Products 2
25 Furniture and Fixtures 2
31 Leather and Leather Products 1
35 Machinery, except Electrical 3
33 Metal Products, Primary 1
26 Paper and Allied Products 2
20 Pet and Other Animal Food 2
29 Petroleum Refining and Related Industries 3
30 Rubber and Miscellaneous Products 1
22 Textile Mill Products 1
37 Transportation Equipment 1
24 Wood Products, except Furniture 1
39 Manufacturing, not Otherwise Classified 1
Ordinance No 2017 — 2439 18 of 30 Amending Chapter 6 04 (Appendix A & B)
NCMC Title 6 Business and Franchise Taxes
SIC Tax
No. Business Description Class
17 Masonry and Stonework Contractors 3
72 Massage 5
25 Mattress and Bedsprings Manufacture 2
76 Mattress Renovating 4
57 Mattresses, Retail 2
54 Meat, Retail 1
51 Meat, Wholesale 1
20 Meat Slaughtering and/or Packing Plants 2
17 Mechanical Contractors 3
63 Medical Insurance Carriers 2
80 Medical and Other Health Services, including Laboratories 6
56 Men's Furnishings, Retail 2
73 Messenger Service 2
33 Metal Products, Manufacturing 1
54 Milk, Retail 1
51 Milk Depots, with or without Truck Delivery 1
51 Millinery, including All Lines of Millinery, Wholesale 1
56 Millinery Shops or Stores, Retail 2
51 Mills, Flour, Wholesale 1
20 Mills, Flour and Other Grain Products 2
10-14 Mining, All Types 4
73 Miscellaneous Business Services, not Otherwise Classified 2
65 Mobile Home Sites, Rental 2
52 Mobile Homes, Retail 1
42 Mobile Homes, Transportation of 2
59 Monuments, Retail 2
61 Mortgage Brokers 2
70 Motels, except Residential 1
65 Motels, Residential 2
78 Motion Picture Films, Distributors, Producers, or Agents for 2
78 Motion Picture Operators 2
78 Motion Picture Theatre or Drive -In 2
42 Motor Freight Lines 2
82 Motor Vehicle Drivers Training School 3
79 Motorcycle Rental 2
55 Motorcycles, Dealers, Retail 1
Ordinance No 2017 — 2439
19 of 30 Amending Chapter 6 04 (Appendix A & B)
NCMC Title 6 Business and Franchise Taxes
SIC
No. Business Description
Tax
Class
55 Motors, Outboard, Dealers, Retail 1
42 Movers, Trucking with or without Storage 2
42 Movers, Storage Only 2
57 Music, Sheet, or Musical Instruments, Retail 2
79 Music Distribution Systems, Coin -Operated 2
73 Music Distribution Systems, except Coin -Operated 2
76 Musical Instrument Repair Shops 4
62 Mutual Funds, Selling By Independent Salesman 2
N
49 Natural Gas and/or Liquefied Petroleum Gas 4
27 Newspapers, Publishing of 3
59 Newspapers, Retail 2
51 Newspapers, Wholesale 1
59 Newsstands 2
65 Nonresidential Building Operators 2
62 Notes, Endorsers and Buyers 2
59 Notions and Novelties 2
83 Nurseries, Day 3
07 Nursery or Horticulturists 3
80 Nurses, All Types 6
80 Nursing Homes, Convalescent 6
83 Nursing Homes, Residential Type 3
82 Nurses Schools 3
0
65 Office Buildings, Rental 2
50 Office Furniture and/or Supplies, Wholesale 1
57 Office Furniture, Retail 2
76 Office Machines, Service and Repair 4
73 Office Machines, Rental 2
59 Office Machines, Equipment and/or Supplies, Retail 2
73 Office Secretarial Service 2
51 Oil, Fuel, Wholesale 1
50 Ophthalmic Goods, Wholesale 1
38 Optical Goods, Manufacture 4
50 Optical Goods or Supplies, Wholesale 1
59 Optical Goods Stores, Retail 2
Ordinance No 2017 — 2439 20 of 30
NCMC Title 6
Amending Chapter 6 04 (Appendix A & B)
Business and Franchise Taxes
SIC Tax
No. Business Description Class
38 Opticians 4
80 Optometrists 6
59 Orthopedic and Artificial Limb Stores, Retail 2
65 Operators of Nonresidential, Residential, and/or Apartment Buildings 2
65 Operators of Mobile Home Sites 2
80 Osteopathic Physicians 6
P
47 Packing Goods, for Shipping 1
42 Packing House, Cold Storage 2
28 Paint Manufacturers 4
52 Paint, Retail 1
51 Paint, Wholesale 1
17 Painting and Paper Hanging Contractors 3
26 Paper and Allied Products, Manufacturing 2
42 Parcel Delivery Companies 2
75 Parking Lots and Garages 4
70 Parking Spaces (Trailer Park) 1
16 Paving and Asphalt Contractors 1
59 Pawn Brokers, All Types and Classifications 2
59 Peddlers, All Types and Classifications 2
61 Personal Loan Companies 2
67 Personal Holding Companies 6
72 Personal Services 5
73 Pest Control 2
20 Pet and Other Animal Food Manufacture 2
59 Pet Shops 2
29 Petroleum Refining and Related Industries 3
59 Pharmacies 2
50 Phonograph Record Businesses, Wholesale 1
57 Phonograph and Record Stores, Retail 2
73 Photocopying Service 2
73 Photograph Developing and Retouching 2
72 Photographers, Portrait for the General Public 5
73 Photographers, Commercial 2
72 Photographic School 5
59 Photographic Supply Stores, Retail 2
Ordinance No 2017 — 2439 21 of 30 Amending Chapter 6 04 (Appendix A & B)
NCMC Title 6 Business and Franchise Taxes
SIC Tax
No. Business Description Class
80 Physical Therapist 6
80 Physicians 6
57 Pianos and Organs, Retail 2
57 Picture and/or Picture Frames, Dealers, Retail 2
16 Pipe Laying Contractors 1
58 Pizzerias 2
17 Plastering and Dry Wall Contractors 3
52 Plumbing Supplies, Retail 1
50 Plumbing Supplies, Wholesale 1
17 Plumbing, Heating, and Air Conditioning Contractors 3
50 Poultry Equipment, Wholesale 1
02 Poultry and Egg Production 3
20 Poultry Slaughtering, Dressing, and /Or Packing 2
02 Poultry Hatcheries 3
27 Printing, All Types 3
80 Psychologists 6
73 Public Relations Services 2
27 Publishers 3
50 Pumps, Wholesale 1
Q
14 Quarrying 4
R
75 Radiator, Repairs, Automotive 4
57 Radio and Television, Retail 2
50 Radio, Phonographs, and Television, Dealers in Supplies, Wholesale 1
73 Radio and Television, for Rent or Lease 2
76 Radio and Television Repairs 4
48 Radio and Television Stations, including CATV 5
40 Railroad Companies 1
66 Real Estate, Insurance, Loans, Law Offices, Combinations of 6
65 Real Estate Dealers in or Agents for, including Renting, Contracting, or Charging for 2
Repairs on Houses, Dealers without Offices, Brokers for Real Estate Loans
65 Real Estate, Leasing and/or Renting 2
57 Record Stores, Retail 2
79 Recreation Center 2
55 Recreation Vehicles, Retail 1
72 Reducing Salons 5
Ordinance No 2017 — 2439
22 of 30 Amending Chapter 6 04 (Appendix A & B)
NCMC Title 6 Business and Franchise Taxes
SIC Tax
No. Business Description Class
57 Refrigerators and Freezers, Retail 2
50 Refrigerators, Wholesale or Distributors 1
80 Rehabilitation House, Outpatient 6
59 Religious Goods Stores, Retail 2
73 Rental Service, Miscellaneous Rental Services not Otherwise Listed 2
76 Repair Services, except Automotive 4
73 Research and Development Laboratories 2
65 Residential Building Operators 2
58 Restaurants, Shall Include not Only Places Where Meals are Served and the Public 2
Invited, but Also Any Place Where Meals are Served to Limited or Restricted Classes
of Persons for Pay
50 Restaurants, Supplies and Equipment, Wholesale 1
RETAIL TRADE
56 Apparel and Accessories 2
52 Building Materials, Hardware, Garden Supply, and Mobile Home Dealers 1
54 Food Markets of Grocery Stores 1
57 Furniture, Home Furnishing and Equipment 2
53 General Merchandise 2
59 Miscellaneous Retail Stores not Otherwise Listed 2
79 Riding Schools, including Academies, Renting Horses to Ride 2
17 Roofing Contractors 3
50 Roofing, Wholesale 1
52 Roofing, Retail 1
70 Rooming House, including Fraternity and Sorority 1
30 Rubber and Miscellaneous Plastic Products, Manufacturing 1
59 Rubber Stamps, Retail 2
72 Rug Cleaning, not Connected with Laundries 5
57 Rugs, including Carpets, Retail 2
S
73 Salvage 2
50 Sand, Dealers, Wholesale 1
52 Sand, Dealers, Retail 1
58 Sandwiches, Retail, Consumed on Premises 2
20 Sandwiches, Manufacture for Sale off Premises 2
80 Sanitariums 6
61 Savings and Loan Associations 2
50 Saws, Wholesale 1
Ordinance No 2017 — 2439
23 of 30 Amending Chapter 6 04 (Appendix A & B)
NCMC Title 6 Business and Franchise Taxes
SIC Tax
No. Business Description Class
76 Saws, Sharpening and Repair 4
50 Scales, Wholesale 1
72 Scales, Coin -Operated Operation of 5
59 School Supplies, including Books, Dealers, Retail 2
50 School Supplies, Wholesale 1
50 Scrap Yard 1
24 Screens, Doors and Windows Wood Manufacturing 1
50 Screens, Doors and Windows, Wholesale 1
34 Screens, Windows and Doors, Metal, Manufacturers 2
72 Seamstresses 5
59 Second -Hand Goods of Any Description 2
73 Secretarial Service 3
52 Seeds, Bulbs, and/or Nursery Stock, Retail 1
55 Service Stations 1
76 Sewer, Septic Tank, and Cesspool Service 4
36 Sewing Machines, Manufacture 1
57 Sewing Machines, Retail 2
50 Sewing Machines, Wholesale 1
17 Sheet Metal Contractors 3
23 Shirts, Manufacturers 1
56 Shoe, Dealers, Retail 2
72 Shoe Repair Shops 5
50 Shoes, Wholesale 1
73 Sign Painting and Lettering Service 2
73 Sign Service, Outdoor Advertising 2
59 Skiing Equipment, Retail 2
86 Social Club 3
50 Soda Fountain Supplies, Wholesale 1
58 Soda Fountains 2
51 Soft Drinks, Distributors 1
20 Soft Drink Bottlers 2
53 Soft Drink Stands, Retail 2
61 Small Loan Lenders 2
59 Sporting Goods, Retail 2
50 Sporting Goods, Wholesale 1
79 Stables, Riding 2
Ordinance No 2017 — 2439
24 of 30 Amending Chapter 6 04 (Appendix A & B)
NCMC Title 6 Business and Franchise Taxes
SIC Tax
No. Business Description Class
59 Stationery, including Books 2
17 Steam, Hot Air, Vapor, and Hot Water Contractors 3
73 Stenographer and Stenographic Services 2
62 Stock Brokers and Dealers 2
32 Stone, Clay, and Glass Products, Manufacturing 2
57 Stoves, Dealers, Retail 2
50 Stoves, Wholesale 1
76 Stove Repairs 4
17 Structural Steel Erection Contractors 3
65 Subdividers and Developers 2
50 Surgical Instruments, Wholesale 1
891 Surveying Services 6
17 Swimming Pools, Contractors 3
79 Swimming Pools 2
59 Swimming Pool Supplies, Retail 2
T
56 Tailor, Custom, Retail 2
72 Tailor, Shops, Repair 5
57 Tape Recorders, Retail 2
72 Tax Service 5
41 Taxicabs 2
76 Taxidermists 4
48 Telegraph, Service or Signal Companies or Agents 5
73 Telephone Answering Service 2
48 Telephone Companies 5
48 Television Broadcasting Stations, including CATV 5
73 Television, Rent or Lease, including Radios, other than Licensed Radio and Television 2
Dealers
57 Television and Radio, Retail 2
76 Television and Radio Repair Shops 4
73 Temporary Employment Agencies 2
23 Textile Mill Products, Manufacturing, Apparel Only 1
22 Textile Mill Products, Manufacturing, Fabric Only 1
79 Theatrical Booking Agencies, except Motion Pictures 2
79 Ticket Bureau, Selling Theatrical, Football, Baseball Tickets, and for Like 2
Performances
17 Tile and Marble Contractors 3
Ordinance No 2017 — 2439
25 of 30 Amending Chapter 6 04 (Appendix A & B)
NCMC Title 6 Business and Franchise Taxes
SIC Tax
No. Business Description Class
52 Tile, Retail 1
50 Tile, Wholesale 1
76 Tin and Metal Shops, Repair Only 4
75 Tires, Recapping 4
63 Title Insurance 2
59 Tombstones, Retail 2
76 Tool Sharpening and Repair 4
72 Towels and Uniform Rental 5
59 Toys, Retail 2
50 Toys, Wholesale 1
50 Tractors, Wholesale 1
82 Trade Schools 3
73 Trading Stamps, Redemption, Promotion, and/or Sale to Stores 2
65 Trailer Parks, including Mobile Home Rental for Residential Purposes 2
70 Trailer Parks and Campsites, for Transients 1
55 Trailers, Recreational and Utility, Retail 1
75 Trailers, (U-Haul-It Type), Rental 4
37 Transportation Equipment, Manufacturing 1
47 Travel Bureau 3
07 Tree Surgery 1
75 Truck and Automobile Rental or Leasing, not including Driver 4
42 Trucking, except Rental or Leasing, including Driver 2
67 Trusts, Management of 6
27 Typesetting, for Printing Trade 3
59 Typewriters and Other Office Machines, retail 2
50 Typewriters, Wholesale 1
U
72 Uniform Supply Service 5
72 Uniform Rental 5
76 Upholsterer, Furniture 4
75 Upholstery Repair, Automotive 4
59 Used Merchandise, Retail 2
V
57 Vacuum Cleaners, Retail 2
50 Vacuum Cleaners, Wholesale 1
53 Variety Store 2
Ordinance No 2017 — 2439
26 of 30 Amending Chapter 6 04 (Appendix A & B)
NCMC Title 6 Business and Franchise Taxes
SIC Tax
No. Business Description Class
54 Vegetable Markets, Retail 1
59 Vending Machines, Sale of Products 2
50 Vending Machines, Wholesale 1
25 Venetian Blind, Manufacturing 2
07 Veterinarian 3
82 Vocational Schools 3
W
52 Wallpaper, Retail 1
51 Wallpaper, Wholesale 1
42 Warehouse Storage Rooms, General 2
73 Warehousing, Field, not Public 2
75 Washing Cars 4
57 Washing Machines, Retail 2
50 Waste Paper and Rags, Wholesale 1
76 Watchmaker, including Repairs 4
30 Water Hose and/or Steam Hose, Manufacturers 1
17 Water Well Drilling Contractors 3
17 Waterproofing Contractors 3
52 Weather Stripping, Dealers, Retail 1
47 Weighing Services, connected with transportation 1
17 Welding Contractor, Operating at Site of Construction 3
50 Welding Machinery and Equipment, Wholesale 1
76 Welding Repair Services, including Automotive 4
50 Wholesalers, Durable Goods 1
51 Wholesalers, Nondurable Goods 1
56 Wigs, Retail 2
51 Wigs, Wholesale 1
73 Window Cleaning Service 2
69 Wood Dealer, Retail 2
17 Wrecker, Buildings 3
75 Wrecker, Towing Service 4
Y
59 Yarn Shops, Retail 2
Ordinance No 2017 — 2439
27 of 30 Amending Chapter 6 04 (Appendix A & B)
NCMC Title 6 Business and Franchise Taxes
Section 7 That Appendix "B" of Chapter 6 04 of the National City Municipal Code are
hereby amended to read as follows
CHAPTER 6.04 - APPENDIX B
GROSS RECEIPTS TAX TABLE
TAXABLE GROSS
RECEIPTS BRACKET
BUSINESS CLASSIFICATION
1 2 3 4 5 6
0
4,999
20 '
20
20
20
20
20
5,000
99,999
20
26
32
39
45
52
100,000
199,999
35
46
58
70
81
93
200,000
299,999
48
64
80
96
112
128
300,000
399,999
60
81
101
121
141
161
400,000
499,999
73
93
121
145
169
194
500,000
599,999
84
113
141
169
197
225
600,000
699,999
96
128
160
192
224
256
700,000
799,999
107
143
179
214
250
286
800,000
899,999
118
157
197
236
275
315
900,000
999,999
129
172
215
257
300
343
1,000,000
1,099,999
139
185
232
278
324
371
1,100,000
1,199,999
149
199
248
298
348
398
1,200,000
1,299,999
159
212
265
318
371
423
1,300,000
1,399,999
168
224
280
336
392
449
1,400,000
1,499,999
177
236
296
355
414
473
1,500,000
1,999,999
222
296
370
444
518
592
2,000,000
2,499,999
266
355
444
533
621
710
2,500,000
2,999,999
310
413
516
619
723
826
3,000,000
3,499,999
352
469
586
703
820
938
3,500,000
3,999,999
392
523
653
784
915
1,045
4,000,000
4,999,999
470
627
783
940
1,096
1,253
5,000,000
5,999,999
545
727
908
1,090
1,271
1353
6,000,000
7,999,999
688
918
1,147
1,376
1,606
1,735
8,000,000
10,999,999
894
1,192
1,490
1,788
2,086
2,284
11,000,000
13,999,999
1,091
1,455
1,819
2,183
2,546
2,810
14,000,000
15,999,999
1,217
1,623
2,029
2,434
2,839
3,145
16,000,000
17,999,999
1,343
1,791
2,238
2,686
3,132
3,480
18,000,000
19,999,999
1,469
1,958
2,448
2,937
3,425
3,815
20,000,000
21,999,999
1,594
2,126
2,657
3,189
3,718
4,150
22,000,000
and above
1,720
2,294
2,867
3,440
4,011
4,485
Ordinance No 2017 - 2439
NCMC Title 6
28 of 30
Amending Chapter 6 04 (Appendix A & B)
Business and Franchise Taxes
CHAPTER 6.04 - APPENDIX C
FLAT TAX RATES FOR SPECIFIC BUSINESSES
TYPE OF
BUSINESS
ANNUAL
TAX RATE
OTHER
TAX RATE
ADOPTED BY
ORDINANCE
SECTION
NUMBER
Amusement Arcade
$100
1048
41
Auctioneer
$50
(Class A & C)
$10/day
(Class B)
811
17
Bingo
$50
Bowling Alleys
(Standard Sized)
$100
$5/quarter/alley
1012
1
Bowling Alleys
(Substandard Sized)
$25
$5/quarter/alley
1012
2
Dance Hall
$300
963
1
Food Vending Vehicle
$75
1657
Mobile Amusement
Vehicle
$25
986
181
Mobile Searchlight
Advertising
$50
937
----
Out of Town Vendor
(per Vehicle)
$25
1606
20
Outside Contractors
(A & B Licensed)
$75
1652
21
Outside Contractors
(C Licensed)
$50
1652
21
Pawnbroker
$150
708
40
Shooting Galleries
$100
----
41
Swap Meet
$4,500
1231
12
Taxis — Paratransit
$50
1125
2
Video Machines
$55 per machine
82-1788
----
Second Location
$10
Section 8 That Appendix "B," "Marginal Tax Rate Relationship to Tax Rate in
Bracket One," and Appendix "D," "How Business Taxes are Figured," of Ordinance No 1606,
are hereby repealed
Section 9 Upon submittal of a claim for refund, the Director of Finance shall refund
the amount of any business tax paid that exceeds the applicable business tax paid specified in
this Ordinance Refunds shall be made only for business tax payments made from the date
that is twelve (12) months prior to the effective date of this Ordinance, up to and including the
effective date of this Ordinance
Ordinance No 2017 — 2439
NCMC Title 6
29 of 30 Amending Chapter 6 04 (Appendix A & B)
Business and Franchise Taxes
Section 10 This Ordinance is not intended to increase any business tax, but to codify
tax rates in effect in upon the 1986 effective date of Proposition 62 Therefore, no voter
approval of this Ordinance is required under California Constitution, article XIII C, section 2 or
Government Code section 53720 et seq This Ordinance shall be construed in light of this
intent
Section 11 Severability If any section, subsection, sentence, clause, phrase or
portion of this Ordinance or its application to any person or circumstance is for any reason held
to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such
decision shall not affect the validity of the remaining portions of this Ordinance or its
application to other persons and circumstances. The City Council of the City of National City
hereby declares that it would have adopted this Ordinance and each section, subsection,
sentence, clause, phrase or portion thereof irrespective of the fact that any one or more
sections, subsections, sentences, clauses, phrases, or portions be declared invalid or
unconstitutional and, to that end, the provisions hereof are hereby declared to be severable
Section 12 Effect of Amendments It is the intent of the City Council of the City of
National City that the National Municipal Code sections affected by this Ordinance shall not be
considered repealed and reenacted in their amended form, that the portions which are not
altered are to be considered as having been the law from the time when they were enacted,
that the new provisions are to be considered as having been enacted at the time of the
amendment, and that the omitted portions are to be considered as having been repealed at the
time of the amendment
PASSED and ADOPTED this 3rd day of October] 017
ATTEST
Michael R Dalla, City Clerk
APPROVED 0 FORM
Ar,-==•>"---��
ngil P
Cit
or is -Jones
torney
Morrison, Mayor
Ordinance No 2017 — 2439
30 of 30 Amending Chapter 6 04 (Appendix A & B)
NCMC Title 6 Business and Franchise Taxes
Passed and adopted by the Council of the City of National City, California, on
October 3, 2017 by the following vote, to -wit
Ayes Councilmembers Cano, Mendivil, Morrison, Rios, Sotelo-Solis
Nays None
Absent None
Abstain None
AUTHENTICATED BY
By
RON MORRISON
Mayor of the City of National City, California
ziij
City C lk of the City ci National City, California
Deputy
I HEREBY CERTIFY that a Notice of Public Hearing was given pursuant to Government
Code Section 65090 and Section 65094 in accordance with Government Code Section
6061 by publication in a newspaper of general circulation within the jurisdiction of
National City on September 22, 2017
I FURTHER CERTIFY THAT said Ordinance was read in full prior to its final passage or
that the reading of said Ordinance in full was dispensed with by a vote of not less than
a majority of the members elected to the Council and that there was available for the
consideration of each member of the Council and the public pnor to the day of its
passage a written or printed copy of said Ordinance
I FURTHER CERTIFY that the above and foregoing is a full, true and correct copy of
ORDINANCE NO. 2017-2439 of the City Council of the City of National City, passed
and adopted by the Council of said City on October 3, 2017
By
City Clerk of the City of National City, California
Deputy