HomeMy WebLinkAboutOrdinance 1611 (Various Amendments)CLERK'S CERTIFICATE
I, JEANNE M. LEONCINI, Clerk of the City of San Rafael, and
Ex -officio Clerk of the Council of said City, do hereby certify that
the foregoing Charter Ordinance No. 1611 entitled:
"AN ORDINANCE OF -THE CITY OF SAN RAFAEL AMENDING PORTIONS OF
TITLE 10, BUSINESS LICENSE, CHAPTER 10.04.010, SECTION E.
BUSINESS, SECTION R. PART-TIME OR TEMPORARY EMPLOYEES, SECTION
Y. GROSS RECEIPTS; CHAPTER 10.04.030, SECTION B. EXCLUSIONS;
CHAPTER 10.04.100, LICENSE FEES PAID IN ADVANCE; CHAPTER
10.04.105, LICENSE TAXES; AND ADDING CHAPTER 10.04.010,
SECTION BB. COST OF OPERATIONS; AND CHAPTER 10.04.106, FLAT
FEE LICENSE TAX"
is a true and correct copy of an ordinance of said City and was
introduced at a REGULAR meeting of the City Council
of the City of San Rafael, held on the Eighteenth day of
NnvejphPr , 1991, published as required by City Charter in the
MARIN INDEPENDENT JOURNAL , a newspaper published in the City
of San Rafael and passed and adopted as an ordinance of said City at
a REGULAR
meeting of the City Council of said City
held on the Second day of
vote, to wit:
December , 1991, by the following
AYES: COUNCILMEMBERS: Cohen, Shippey and Acting Mayor Thayer
NOES: COUNCILMEMBERS: None
ABSENT: COUNCILMEMBERS: None
DISQUALIFIED: COUNCILMEMBERS: Breiner and Mayor Boro (due to potential
conflict of interest)
WITNESS my hand and the official seal
of the City of San Rafael this
Th;rA day of December ,
1991.
1VI
JEA BVI. LEONC I, City Clerk
ORDINANCE NO. 1611
AN ORDINANCE OF THE CITY OF SAN RAFAEL AMENDING
PORTIONS OF TITLE 10, BUSINESS LICENSE, CHAPTER 10.04.010,
SECTION E. BUSINESS, SECTION R. PART-TIME OR TEMPORARY EMPLOYEES,
SECTION Y. GROSS RECEIPTS; CHAPTER 10.04.030, SECTION B.
EXCLUSIONS; CHAPTER 10.04.100, LICENSE FEES PAID IN ADVANCE;
CHAPTER 10.04.105, LICENSE TAXES; AND ADDING CHAPTER 10.04.010,
SECTION BB. COST OF OPERATIONS; AND CHAPTER 10.04.106,
FLAT FEE LICENSE TAX
THE CITY COUNCIL OF THE CITY OF SAN RAFAEL DO ORDAIN AS FOLLOWS:
DIVISION 1. Title 10, Chapter 10.04 of the San Rafael
Municipal Code is hereby amended and shall read as follows:
10.04.010 Definitions.
E. Business. As used in this chapter, "business" includes
professions, trades, occupations, operation and/or ownership of an
apartment, hotel, rooming house, or other living accommodations,
and all other callings, whether or not carried on for profit and
livelihood.
R. "Part-time" or "temporary employee" means all persons
engaged in the operation or conduct of any business for less than
twenty hours per week for a period of more than three months during
the year, except the owner, a member of the owner's immediate
family, or partner, and whether paid by salary or commission.
Employees in this category shall be taxed at half the rate of a
full-time employee.
Y. "Gross receipts" means and includes the total amounts
actually received or receivable from sales within the City and the
total amounts actually received or receivable for the performance
of any act or service within the City of whatever nature it may be,
for which a charge is made or a credit allowed, whether or not such
act or service is done as a part of or in connection with the sale
of materials, goods, wares or merchandise. Included in "gross
receipts" shall be all receipts, cash, credits and property of any
kind or nature, including monies received by the owner or the
owner's agent from the operation of a hotel, motel, apartment,
rooming house or other living accommodations; gross receipts shall
not be subject to any deduction on account of the cost of the
property sold, the cost of materials used, labor or service costs,
interest paid or payable, or losses or other expenses whatsoever.
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ORIGINAL
10.04.030 Ex itions and exclusions.
B. Exclusions. Except as may be otherwise specifically
provided in this chapter, the terms hereof shall not apply to any
of the following persons:
1. Banks, including national banking associations, to the
extent that a city may not levy a license tax upon them
under the provisions of Article XIII, Section 16,
Subdivision 1(a) of the State Constitution;
2. Insurance companies and associations to the extent that
a city may not levy a license tax upon them under the
provisions of Article XIII, Section 14 4/45 of the State
Constitution;
3. Any person whom the City is not authorized to license
under any law or Constitution of the United States or the
State.
10.04.100 License fees paid in advance.
G. All license fees covering new operations of a new business
commenced after the due date of the license fee as set forth above,
shall be due and payable at the time of issuing the business
license therefore.
All licenses not obtained, and all license fees not paid
within forty-five days after due date, shall be considered
delinquent. (Ord. 1170 § 1 (part), 1974: Ord. 963 § 1 (part),
1969: Ord. 440 (part)).
10.04.105 License taxes.
Schedule A
RETAIL/WHOLESALE/SERVICE
$1- 25,000
$ 40
80
$50,001- 100,000
$
120
$100,001- 200,000
$25,001- 50,000
$ 60
$200,001- 300,000
$
270
$300,001- 400,000
$
$50,001- 100,000
$ 80
$
428
$500,001- 750,000
$
540
$100,000- 200,000
$ 80
Plus
.70
cents/$1,000
over
$ 100,000
$200,000- 300,000
$150
Plus
.60
cents/$1,000
over
$ 200,000
$300,000- 500,000
$210
Plus
.50
cents/$1,000
over
$ 300,000
$500,000-1,000,000
$310
Plus
.40
cents/$1,000
over
$ 500,000
$1,000,000-2,000,000
$510
Plus
.30
cents/$1,000
over
$1,000,000
$2,000,000 Plus
$810
Plus
.20
cents/$1,000
over
$2,000,000
Schedule B
PROFESSIONAL/SEMIPROFESSIONAL SERVICES
$1- 50,000
$
80
$50,001- 100,000
$
120
$100,001- 200,000
$
180
$200,001- 300,000
$
270
$300,001- 400,000
$
352
$400,001- 500,000
$
428
$500,001- 750,000
$
540
$750,001-1,000,000
$
690
$1,000,001-1,250,000
$
780
$1,250,001-1,500,000
$
880
$1,500,001-1,750,000
$
990
$1,750,001-2,000,000
$1,100
$2,000,000 -Plus
$1,100 &
.30(,/
$1,000 over 2M
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FLAT RATE/SPECIFIC BUSINESSES
Apartment House $17.50/Unit or $1.70/$1,000 Gross
Receipts, whichever is greater.
Arcade $830/Yr. or $5.00/$1,000 Gross
Receipts/Machine, whichever is
greater.
Boarding House/
Rooming House
$12.00/Unit or $1.70/$1,000 Gross
Receipts, whichever is greater.
Bowling Alley/
Billiard Parlor $.80 cents/$1,000 Gross Receipts.
Contractor $100.00 & $12.50 Each Employee or
Gross Receipts Schedule A,
whichever is greater.
Quarterly: (Out of Town Only)
Gross Receipts Schedule A.
Motel/Hotel Gross Receipts Schedule A.
Mobile Home Park $21.00/Year/Pad or $3.00/$1,000
Gross Receipts, whichever is
greater.
Movie Theater $.80 cents/$1,000 Gross Receipts.
Parking Lot $100.00 & $1.00/Stall or Gross
Receipts Schedule A, whichever is
greater.
Public Card Tables $355.00/Year Seating Four (4) or
Less.
$440.00/Year Seating Over Four (4).
Taxicab/Auto for Hire Gross Receipts Schedule A.
Yacht Harbor $100.00 & $2.30/Berth or Gross
Receipts Schedule A, whichever is
greater.
Video/Amusement/
Music Machines $29.00/Machine or $5.00/$1,000
Gross Receipts, whichever is
greater.
Vending Machines
(Cigarette, Beverage,
etc.) $12.50/Machine or $5.00/$1,000
Gross Receipts, whichever is
greater.
Real Estate
$100.00 & $29.00/Broker or Agent or
Salesperson Plus $12.50/Employee or
Gross Receipts Schedule B,
whichever is greater.
Businesses Located
Outside San Rafael $100.00 & $12.50/Employee Working
in San Rafael or Gross Receipts
Schedule A, whichever is greater.
Amusement Rides $10.00/Ride/Day
Carnival/Outdoor
Performance/Circus $300.00/Day
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Athletic Contest $100.00/Exhibition
Fire or Wreck Sale
Going Out of Business
Sale $100.00 First Sixty (60) Days
$ 25.00 Additional Thirty (30) Days
Short Term Special Sale $100.00/Sale
Peddler $100.00/Year
Film Making Public Property: $300/Day & Direct
Costs
Private Property: $200/Day &
Direct Costs
Undertaker or Mortician Gross Receipts Schedule B
Garbage or Rubbish
Collector $2,500/Year or $.50 cents/$1,000
Gross Receipts, whichever is
greater.
Bingo $50.00/Year
Administrative
Offices, Financial
Institutions, or
Commercial Activity
without gross receipts
not specifically
listed elsewhere In lieu of Gross Receipts, use the
Cost of Operations in San Rafael
(salaries and benefits, utilities,
rent, and property taxes) to
determine the tax, then use
Schedule A.
Businesses with gross
receipts not specifi-
cally listed elsewhere Gross Receipts Schedule A.
DIVISION 2. Title 10, Chapter 10.04 of the San Rafael
Municipal Code; the following sections are added and shall read
as follows:
10.04.010 Definitions
BB. "Cost of operations" is the total amount expended for
operating within the City of San Rafael for salaries and
benefits, utilities, rent, and property taxes. This shall not
include non-cash expenditures for depreciation and amortization.
10.04.106 Flat -Fee License Tax. The Business License
Administrator is directed to review charges each September and to
modify the charges for flat -fee business licenses based on the All
Urban Consumer Cost of Living Index for San Francisco - Oakland
region as determined by the U.S. Department of Labor. Taxes will
be increased based on the change in the August -to -August index and
will be effective January 1st each year.
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DIVISION 3. If any section, subsection, sentence, clause, or
phrase of this ordinance is for any reason held to be invalid, such
decision shall not affect the validity of the remaining portions of
this ordinance. The Council hereby declares that it would have
adopted the ordinance and each section, subsection, sentence,
clause, or phrase thereof, irrespective of the fact that any one or
more sections, subsections, sentences, clauses, or phrases be
declared invalid.
DIVISION 4. This ordinance shall be published once in full
before its final passage in a newspaper of general circulation,
published and circulated in the City of San Rafael, and shall be in
full force and effect thirty (30) days after its final passage.
/ayv6r
Attest:
Ja M. LEONC NI, City Clerk
The foregoing Ordinance No. 1611 was read and introduced at
a regular meeting of the City Council of the City of San Rafael,
held on the 18th day of NOVEMBER , 1991, and ordered
passed to print by the following vote, to wit:
AYES: COUNCILMEMBERS: Shippey, Thayer and Mayor Boro
NOES: COUNCILMEMBERS: None
ABSENT: COUNCILMEMBERS: Cohen
DISQUALIFIED: COUNCILMEMBERS: Breiner and Mayor Boro (In order
to constitute a quorum, Mayor Boro
resumed his seat and voted.)
and will come up for adoption as an ordinance of the City of San
Rafael at a regular meeting of the Council to be held on the 2nd
day of DECEMBER , 1991.
JEANNE M. LEONCINI, City Clerk
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