HomeMy WebLinkAboutReso 19-17 Establishing Business Tax Rate ScheduleRESOLUTON NO. 19-17
RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF MORRO BAY, CALIFORNIA,
ESTABLISHING THE FISCAL YEAR 2017/18 BUSINESS TAX RATE SCHEDULE
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 March 2017 annual CPI change was 2.7%, a copy of which is attached
to this Resolution; and
WHEREAS, staff has applied the 2.7%CPI to the rates, previously set, and those adjusted
rates are presented in the attached draft Fiscal Year 2017/18 Business Tax Rate Schedule,
NOW THEREFORE BE IT RESOLVED
Resolution No. 19-17 is adopted, establishing
Schedule, attached herewith, and direct staff to
July 1, 2017, renewals and new applications,
by the City Council of the City of Morro Bay,
the Fiscal Year 2017/18 Business Tax Rate
implement these new rates beginning with the
PASSED AND ADOPTED, by the City Council of the City of Morro Bay, at a regular
meeting thereof held on the 9t" day of May 2017, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN
Irons, Davis, Headding, Makowetski, McPherson
None
None
None
L. IRONS, M
ATTEST:
S6e�
NA SWANSON, City Clerk
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City of Morro Bay
Business Certificate Tax Rate Schedule
Effective July 1, 2017 through June 30, 2018
All amounts are annual unless otherwise noted, and adjusted by March CPI for the
Los Angeles -Riverside -Orange County area.
All taxpayers are required to pay a $1
business tax amount listed below
SB1186 ADA charge in addition to the
Morro Bay Municipal Code Sections are listed after category name.
Current
Basic Business License for all undesignated professions (5.08.020) $141.96
Plus each employee, if applicable $33.85
Common Business Categories
Apartment, Motel, Hotel, Multiple Dwellings, Rest Homes, Rooming Houses,
Hospitals & Sanitariums of 4 or more units (5.080.30)
Basic license $141.96
Additional for each unit, dwelling, room or person cared for in excess of 3 $5.64
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.
day
Per weekend
Annual
to Con
(5.08.080)
Primary
General Contractor/Consultant
Primary
General Contractor one job only
Sub-Contractor/Consultant
Sub -Contractor one job only
Delivery by vehicle (5.08.090)
1 or more conveyances
Garage or yard sale (5.08.120)
$141
.96
$283.00
$141.96
$141.96
$37.22
City of Morro Bay
Business Certificate Tax Rate Schedule
Effective July 1, 2017 through June 30, 2018
All amounts are annual unless otherwise noted, and adjusted by March CPI for the
Los Angeles -Riverside -Orange County area.
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.
Current
Limited to 2 per year, with permit
More than 2 per vear $141.96
Basic Home Occupation
Business License $141.96
Required, one-time Permit Processing Fee $68.62
Home Occupation Exception Business License; must qualify by submitt
ing
latest tax return, including Schedule C
Occupations which are intended to augment or supplement primary
source
of income $59.59
uired, one-time Permit Processing Fee $68.62
Gross receipts under $12,000 per year for all work conducted in Morro Bay $33.59
Required, one-time Permit Processing Fee (only if Home Occu
Gross receipts under $4,000 per year for all work conducted in Morro Bay;
no requirement to complete business tax certificate
Calif. Licensed Broker
Each Salesman or Agent
Each Employee
$33.85
$24.82
City of Morro Bay
Business Certificate Tax Rate Schedule
Effective July 1, 2.011 through June 30, 2.018
All amounts are annual unless otherwise noted, and adjusted by March CPI for the
Los Angeles -Riverside -Orange County area.
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.
Current
Trailer House, RV or Mobile Home Park (5.08.210)
Rental Spaces 1-3 $141.96
Plus additional per space $5.64
Non -Profit Organizations (5.04.050), exempt from Business Tax; must pay SB1186
All Other Business Categories
Ambulance
Auctioneers (5.08.050)
Per day, no fixed place of business
Fixed place of business
Bingo (9.12.050)
Per game
Carnival and/or Circus, per day (5.08.060)
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
Flea Markets (5.08.110)
Minimum per Salesperson
Money Lenders &Pawnshops (5.08.140)
$141.96
$69.75
$569.58
1%
$200.64
$116.01
$569.58
City of Morro Bay
Business Certificate Tax Rate Schedule
Effective July 1, 2017 through June 30, 2018
All amounts are annual unless otherwise noted, and adjusted by March CPI for the
Los Angeles -Riverside -Orange County area.
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.
Current
on: when City Franchise Tax is greater than annual Business Tax Rate
Exhibiting Animals or Trick Riding, Wire Dancing or other Exhibitions
(Exception No Fee or Admission), per day $59.59
Merry -Go -Round, Revolving Wheel Chute, Tobaggan, Slide, Mechanical Riding
Contrivance or Pony Ride $59.59
Public Dance (Exception No Fee or Admission), per day $59.59
Tent Show or Itinerant Show (Exception No Fee or Admission), per day $141.96
Wrestling or Boxing Show, per day $59.59
License Per Cab $77..64
Transient
Per day
Per weekend $14.47
Annual $48.32
City of Morro Bay
Business Certificate Tax Rate Schedule
Effective July 1, 2017 through June 30, 2018
All amounts are annual unless otherwise noted, and adjusted by March CPI for the
Los Angeles -Riverside -Orange County area.
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.
Current
Solicitor
Basic charge per day $116.01
Itinerant Merchant
Per day $60.73
Per week $119.39
Per month $176.93
Per quarter $232.23
For 180 days $290.90
Administrative Charges
Duplicate or replacement Business License Certificate
Transferring a Business License
Business License listing, per list
$2.00
$2.00
$15.75