HomeMy WebLinkAboutReso 56-15RESOLUTON NO.56-15
RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF MORRO BAY, CALIFORNIA,
ESTABLISHING THE FISCAL YEAR 2015/16 BUSINESS TAX RATE SCHEDULE
THE CITY COUNCIL
City of Morro Bay, California
WHEREAS, Title 5 of the Morro Bay Municipal Code sets forth Business Licenses and
Regulations; and
WHEREAS, Section 5.04.050 allows for the Business License Rate Schedule to be adjusted
by the change in the Consumer Price Index (CPI) from March of the previous year to March of the
current year; and
WHEREAS, the March 2015 CPI change was 0.5%, a copy of which is attached to this
Resolution; and
WHEREAS, staff has applied the 0.5% CPI to the rates that were previously set, as
presented in the attached draft Business Tax Rate Schedule.
NOW THEREFORE BE IT RESOLVED by the City Council of the City of Morro Bay,
Resolution No. 56-15 is adopted, establishing the Fiscal Year 2015/16 Business Tax Rate Schedule,
attached herewith.
PASSED AND ADOPTED, by the City Council of the City of Morro Bay, at a regular
meeting thereof held on the 14t' day of July, 2015, by the following vote:
AYES: Irons, Headding, Johnson, Smukler
NOES: None
ABSENT: Makowetski
ABSTAIN: None
ltu� z � 4��
JAI L. IRONS, May6r
ATTEST:
Co TX�--ASWANSON, City Clerk
City of Morro Bay
Master Fee Schedule
Business License Tax Rate Schedule
2015/16
All amounts are annual unless otherwise noted, and adjusted by March CPI.
All taxpayers are required to pay a $1 SB1186 ADA charge in addition to the
business tax amount listed below
Morro Bay Municipal Code Sections are listed after category name.
Basic Business License for all undesignated professions (5.08.020) $135.24
Plus each employee, if applicable $32.25
FCommon Business Categories
Apartment, Motel, Hotel, Multiple Dwellings, Rest Homes, Rooming Houses,
Hospitals & Sanitariums of 4 or more units (5.080.30)
Basic license $135.24
Additional for each unit, dwelling, room or person cared for in excess of 3 $5.37
Art, Hobby or Handicraft Show & Exhibitions, Farmers Market, Special Events (5.08.040)
Basic license for sponsor/organizer, per day per event $135.24
Basic license for not -for -profit sponsor/organizer, per day per event
Special Event, per seller:
Per day $8.40
Per weekend $13.78
Annual $46.03
Contractor/Consultant (5.08.080)
Primary General ContractorfGensultant
Contractor one job only
Speeialty Sub-Contractor/Consultant
Speeialty Sub -Contractor one job only
Delivery by vehicle (5.08.090)
1 or more conveyances
Garage or yard sale (5.08.120)
Limited to 2 per year, with permit
More than 2 per year
Home Occupation (5.08.130)
Basic Home Occupation
Panr 1 of 4
$269.60
$135.24
$135.24
$35.45
March 2015 CPI
= 0.5%
1.005
$135.92
$32.41
$135.92
$5.40
$135.92
$8.44
$13.85
$46.26
$270.95
$135.92
$135.92
$35.63
$135.24 $135.92
$0.00
$135.24 $135.92
City of Morro Bay
Master Fee Schedule
Business License Tax Rate Schedule
2015/16
All amounts are annual unless otherwise noted, and adjusted by March CPI.
All taxpayers are required to pay a $1 SB1186 ADA charge in addition to the
business tax amount listed below
Morro Bay Municipal Code Sections are listed after category name.
Business License
Required, one-time Permit Processing Fee
Home Occupation Exception Business License; must qualify by submitting
latest tax return, including Schedule C
Occupations which are intended to augment or supplement primary source
of income
Required, one-time Permit Processing Fee
Low Revenue Business; must qualify annually by submitting latest tax return, including
Schedule C (Ord No. 590)
Gross receipts under $12,000 per year for all work conducted in Morro Bay
Required, one-time Permit Processing Fee (only if Home Occupation)
Real Estate (5.08.170)
$135.24
$65.37
March 2015 CPI
= 0.5%
1.005
$135.92
$65.70
$56.77
$57.05
$65.37
$65.70
$33.00
$33.17
$65.37
Calif. Licensed Broker $135.24
Each Salesman or Agent $32.25
Each Employee $23.65
Trailer House, RV or Mobile Home Park (5.08.210)
Rental Spaces 1-3 $135.24
Plus additional per space $5.37
Non -Profit Organizations (5.04.050), exempt from Business Tax; must pay SB1186
All Other Business Categories
$65.70 ..r
$135.92
$32.41
$23.77
$135.92
$5.40
Ambulance $110.52 $111.07
Auctioneers (5.08.050)
Per day, no fixed place of business $135.24 $135.92
Fixed place of business $135.24 $135.92
Additional for each employee $32.25 $32.41
Bingo (9.12.050)
Per game $66.45 $66.78
Page 2 of 4
City of Morro Bay
Master Fee Schedule
Business License Tax Rate Schedule
2015/16
March 2015 CPI
All amounts are annual unless otherwise noted, and adjusted by March CPI. = 0.5%
All taxpayers are required to pay a $1 SB1186 ADA charge in addition to the
business tax amount listed below 1.005
Morro Bay Municipal Code Sections are listed after category name.
Carnival and/or Circus, per day (5.08.060)
$542.63
$545.34
Covers all activities within the perimeter of the event
Coin -Operated Vending Machine(s) (5.08.070)
Gross receipts for all machines
Fire, Wreck or Bankrupt Sale (5.08.100)
Each sale
$191.14
$192.10
Additional in excess of 3 days, per day
$110.52
$111.07
Flea Markets (5.08.110)
Minimum per Salesperson
$10.75
$10.80
Money Lenders & Pawnshops (5.08.140)
$542.63
$545.34
Non -Profit Organizations (5.04.050), exempt from Business Tax; must pay SB1186
$0.00
Public Utilities (5.08.160)
$135.24
$135.92
Plus: Each Employee
$32.25
$32.41
Exception: when City Franchise Tax is greater than annual Business Tax Rate
Private Patrol (5.04.330)
$67.52
$67.86
Rides, Shows, Public Dances, and Exhibitions (5.08.180)
Exhibiting Animals or Trick Riding, Wire Dancing or other Exhibitions
(Exception No Fee or Admission), per day
$56.77
$57.05
Merry -Go -Round, Revolving Wheel Chute, Tobaggan, Slide, Mechanical Riding
Contrivance or Pony Ride
$56.77
$57.05
Public Dance (Exception No Fee or Admission), per day
$56.77
$57.05
Tent Show or Itinerant Show (Exception No Fee or Admission), per day
$135.24
$135.92
Wrestling or Boxing Show, per day
$56.77
$57.05
Secondhand Store or Junkdealer (5.08.190)
$135.24
$135.92
Plus: Each Employee
$32.25
$32.41
Skating Rink (5.08.200)
$135.24
$135.92
Plus: Each Employee
$32.25
$32.41
Taxicabs (5.24.140)
Page 3 of 4
City of Morro Bay
Master Fee Schedule
Business License Tax Rate Schedule
2015/16
All amounts are annual unless otherwise noted, and adjusted by March CPI.
All taxpayers are required to pay a $1 SB1186 ADA charge in addition to the
business tax amount listed below
Morro Bay Municipal Code Sections are listed after category name.
License Per Cab $73.97
Driver $10.75
Transient, Solicitor, Itinerant Merchant (5.08.150)
Transient
Per day
$8.40
Per weekend
$13.78
Annual
$46.03
Solicitor
Basic charge per day
$110.52
Additional for each employee, per day
$56.77
Itinerant Merchant
Per day
$57.85
Per week
$113.74
Per month
$168.56
Per quarter
$221.23
For 180 days
$277.13
Additional for each employee, per day
$56.77
Administrative Charges
Duplicate or replacement Business License Certificate
Transferring a Business License
Business License listing, per list
P>igc 4o 4
$2.00
$2.00
$15.00
March 2015 CPI
= 0.5%
1.005
$74.34
$10.80
$8.44
$13.85
$46.26
$111.07
$57.05
$58.14
$114.31
$169.40
$222.34
$278.52
$57.05
N/A
N/A
$15.08