HomeMy WebLinkAboutReso 21-21 bus tax changesRESOLUTION NO. 21-21
RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF MORRO BAY, CALIFORNIA,
ESTABLISHING THE FISCAL YEAR 2021/22 BUSINESS TAX RATE SCHEDULE
CONSISTENT WITH CPI INCREASE AND PURSUANT TO LOCAL CODE
THE CITY COUNCIL
City of Morro Bay, California
WHEREAS, Title 5 of the Morro Bay Municipal Code sets forth Business Taxes and
Regulations; and
WHEREAS, Section 5.04.050 allows for the Business Tax 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, for the Los Angeles -Riverside -Orange County area; and
WHEREAS, the City of Morro Bay did not adjust Business Taxes by the applicable CPI
rate for Fiscal Year 2020-21 due to the severe, unprecedented, and unpredictable impacts of the
COVID-19 Pandemic on the local business community, thereby foregoing General Fund revenues
that were replaced by the General Fund Emergency Reserves; and
WHEREAS, the March 2021 annual CPI change was 2 2%, a copy of which is attached
to this Resolution; and
WHEREAS, staff has applied the 2.2% CPI to the rates, previously set, and those adjusted
rates are presented in the attached draft Fiscal Year 2019/20 Business Tax Rate Schedule.
NOW THEREFORE BE IT RESOLVED by the City Council of the City of Morro Bay,
Resolution No. 21-21 is adopted, establishing the Fiscal Year 2021/22 Business Tax Rate
Schedule, attached herewith, and direct staff to implement these new rates beginning with the
July 1, 2021, renewals and new applications for business tax certificates.
PASSED AND ADOPTED, by the City Council of the City of Morro Bay, at a regular
meeting thereof held on the 11 th day of May 2021, by the following vote:
AYES: Headding, Addis, Barton, Davis, Heller
NOES: None
ABSENT: None
ABSTAIN: None
JOH.
ATTEST:
DANA SWANSON, City Clerk
HE DDING, Mayor
City of Morro Bay
Business Certificate Tax Rate schedule
Effective July 1, 2021 through June 30, 2022
All amounts are annual unless otherwise noted, and adjusted by February CPI for the
Los Angeles -Riverside -Orange County area.
All taxpayers are required to pay a $4 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)
$154.67
Plus each employee, if applicable
$36.88
Apartment, Motel, Hotel, Multiple Dwellings, Rest Homes, Rooming Houses,
Hospitals & Sanitariums of 4 or more units (5.080.30)
Basic license
Additional for each unit, dwelling, room or person cared for in excess of 3
Art, Hobby or Handicraft Show & Exhibitions, Farmers Market, Special Events (5.08.040)
Basic license for sponsor/organizer, per day per event
Basic license for not -for -profit sponsor/organizer, per day per event
Special Event, per seller: Per day
Per weekend
Annual
$154.67
$6.14
$154.67
$9.60
$15.77
$52.64
Contractor/Consultant (5.08.080)
Primary General Contractor/Consultant
Primary General Contractor one job only
Sub-Contractor/Consultant
Sub -Contractor one job only
$308.33
$154.67
$154.67
$40.54
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
$154.67
$0.00
$154.67
Home Occupation (5.08.130)
Basic Home Occupation
Business License
$154.67
City of Morro Bay
Business Certificate Tax Rate Schedule
Effective July 1, 2021 through June 30, 2022
All amounts are annual unless otherwise noted, and adjusted by February CPI for the
Los Angeles -Riverside -Orange County area.
All taxpayers are required to pay a $4 SB1186 ADA charge in addition to the business tax amount listed below.
Morro Bay Municipal Code Sections are listed after category name.
Home Occupation (5.08.130) - continued
Required, one-time Permit Processing Fee $74.76
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
$64.92
Required, one-time Permit Processing Fee $74.76
Low Revenue Business; must qualify annually by submitting latest tax return, including
Schedule C, or estimate if new business (Ord No. 590)
Gross receipts under $12,000 per year for all work conducted in Morro Bay $36.60
Required, one-time Permit Processing Fee (only if Home Occupation) $74.76
Very Low Revenue Business; must qualify initially by submitting latest tax return, including Schedule C, or estimate if new
business (Ord No. 597)
Gross receipts under $4,000 per year for all work conducted in Morro Bay;
no requirement to complete business tax certificate
Real Estate (5.08.170)
Calif. Licensed Broker
Each Salesman or Agent
Each Employee
Trailer House, RV or Mobile Home Park (5.08.210)
Rental Spaces 1-3
Plus additional per space
$154.67
$36.88
$26.72
$154.67
$6.14
Non -Profit Organizations (5.04.050), exempt from Business Tax; must pay SB1186
All Other Business Categories
Ambulance
Auctioneers (5.08.050)
$126.39
Per day, no fixed place of business
$154.67
City of Morro Bay
Business Certificate Tax Rate Schedule
Effective July 1, 2021 through June 30, 2022
All amounts are annual unless otherwise noted, and adjusted by February CPI for the
Los Angeles -Riverside -Orange County area.
All taxpayers are required to pay a $4 SB1186 ADA charge in addition to the business tax amount listed below.
Morro Bay Municipal Code Sections are listed after category name.
Carnival and/or Circus, per day (5.08.060) $620.54
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
Additional in excess of 3 days, per day
1%
$218.61
$126.39
Flea Markets (5.08.110)
Minimum per Salesperson $12.29
Money Lenders & Pawnshops (5.08.140) $620.54
Non -Profit Organizations (5.04.050), exempt from Business Tax; must pay SB1186
Public Utilities (5.08.160) $154.67
Exception: when City Franchise Tax is greater than annual Business Tax Rate
Private Patrol (5.04.330) $77.21
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 $64.92
Merry -Go -Round, Revolving Wheel Chute, Tobaggan, Slide, Mechanical Riding
Contrivance or Pony Ride $64.92
Public Dance (Exception No Fee or Admission), per day $64.92
Tent Show or Itinerant Show (Exception No Fee or Admission), per day $154.67
Wrestling or Boxing Show, per day $64.92
Secondhand Store or Junkdealer (5.08.190) $154.67
Skating Rink (5.08.200) $154.67
City of Morro Bay
Business Certificate Tax Rate Schedule
Effective July 1, 2021 through June 30, 2022
All amounts are annual unless otherwise noted, and adjusted by February CPI for the
Los Angeles -Riverside -Orange County area.
All taxpayers are required to pay a $4 SB1186 ADA charge in addition to the business tax amount listed below.
Morro Bay Municipal Code Sections are listed after category name.
Taxicabs (5.24.140)
License Per Cab
$84.59
Driver $12.29
Transient, Solicitor, Itinerant Merchant (5.08.150)
Transient
Per day $9.81
Per weekend $15.77
Annual $52.64
Solicitor
Basic charge per day $124.91
Itinerant Merchant
Per day $66.16
Per week $130.07
Per month $192.77
Per quarter $253.02
For 180 days $316.93
Duplicate or replacement Business License Certificate $2.00
Transferring a Business License
Business License listing, per list
$2.00
$17.16