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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. ` 11 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 -2- 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 -3- 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. -4- 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 -5-