HomeMy WebLinkAboutReso 38-16 Adopting FY 16-17 Business Tax SchedRENUE UTON NO. M-16
RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF MORRO BAY, CALIFORNIA,
ESTABLISHING THE FISCAL YEAR 2016/17 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 2016 CPI change was 1.7%, a copy of which is attached to this
Resolution; and
WHEREAS, staff has applied the 1.7% CPI to the rates, previously set, and those adjusted
rates are presented in the attached draft Fiscal Year 2016/17 Business Tax Rate Schedule.
NOW THEREFORE BE IT RESOLVED by the City Council of the City of Morro Bay,
Resolution No. 3846 is adopted, establishing the Fiscal Year 2016/17 Business Tax Rate
Schedule, attached herewith, and direct staff to implement these new rates beginning with the July
I, 2016, renewals and new applications.
PASSED AND ADOPTED, by the City Council of the City of Morro Bay, at a regular
meeting thereof held on the 24day of May, 2016, by the following vote:
AYES: Irons, Headding, Johnson, Makowetski, Smukler
NOES: None
ABSENT: None
ABSTAIN: None
J
ATTEST:
'IDANAWANSON, City Clerk
Ma
CITY OF MORRO BAY
BUSINESS TAX RATE SCHEDULE
Effective July 1, 2o16 through June 30, 2017
Business Tax Rate Schedule 2016/1r7
1. All amounts are annual unless otherwise noted, and adjusted by March CPI
for the Los Angeles -Riverside -Orange County (5.04.050(B))
2. All taxpayers, including not-for-profit organizations, are required to pay the
SBn86 ADA charge ($1) in addition to the business tax amount listed below
3. Morro Bay Municipal Code Sections are listed after category name.
CATEGORY
TAX
Undesignated Professions (5.o8.020):
Business tax
$138.23
Tax per employee, if applicable
$32.96
Common Business Types
Apartment, Motel, Hotel, Multiple Dwellings, Rest Homes, Rooming Houses,
Hospitals & Sanitariums of 4 or more units (5.080.30)
Business tax
$138.23
Tax per unit, dwelling, room or person cared for in excess of three (3)
$5.49
Art, Hobby or Handicraft Show & Exhibitions, Farmers Market, Special Events
(5.o8.040)
Business tax for sponsor/organizer, per day per event
$138.23
Business tax for not-for-profit sponsor/organizer, per day per event
$0.00
Special Event, per seller - tax per day
$8.58
Special Event, per seller - tax per weekend
$14.09
Special Event, per seller — annual tax
$47.05
Contractor (5.o8.o8o)
Primary General Contractor tax
$275.56
Primary General Contractor tax - one job only
$138.23
Sub -Contractor tax
$138.23
Sub -Contractor tax - one job only
$36.24
Delivery by vehicle (5.o8.o9o)
Tax, per person
$138.23
Garage or yard sale (5.o8.120)
701
Limited to two (2) per year, with permit
$0.00
Business tax for more than two (2), per year
$138.23
Home Occupation (5.08.130)
Business tax
$138.23
Required, one-time Permit Processing Fee
$66.82
Home Occupation Exception Business License; must qualify by submitting latest
tax return, including Schedule C
Tax on occupations which are intended to augment or supplement primary
source of income
$58.02
Required, one-time Permit Processing Fee
$66.82
Low Revenue Business; must qualify annually by submitting latest tax return,
including Schedule C, or estimate, if new business (Ord No. 590)
Tax based on gross receipts under $12,000 per year, for all work conducted
in Morro Bay
$32.71
Required, one-time Permit Processing Fee (only if Home Occupation)
$66.82
Very Low Revenue Business; must qualify by submitting latest tax return,
including Schedule C, or estimate, if new business (Ord No, 597)
No requirement to complete tax certificate
Real Estate (5.o8.170)
Calif. Licensed Broker tax
$138.23
Each Salesman or Agent tax
$32.96
Each Employee tax
$24.17
Trailer House, RV or Mobile Home Park (5.08.210)
Business tax (tax includes a maximum of three (3) rental spaces)
$138.23
Tax per space in excess of three (3)
$5.49
Non -Profit Organizations (5.04.o5o), exempt from Business Tax; must pay
SB1186
All Other Business Types
Ambulance
Tax, per conveyance
$112.96
Business Tax Rate Schedule 2oi6/1�
Auctioneers (5.08.050)
Tax, per fixed place of business
$138.23
Tax, per day, no fixed place of business
$138.23
Bingo (9.12.050)
Tax, per game
$67.92
Carnivals, Circuses or Menageries (5.08.060)
Tax, per day, for all activities within the perimeter of the event
$554.61
Coin-Operated Vending Machines) (5.08.070)
Business tax based on gross receipts
1%
Fire, Wreck or Bankrupt Sale (5.08.100)
Tax, per sale for no more than three (3) days
$195.37
Tax, per day, on sales in excess of three (3) days, per day
$112.96
Flea Markets (5.08.110)
Tax per salesperson
$10.98
Money Lenders & Pawnshops (5.08.140)
Tax, per business; must keep accurate, detailed records
$55461
Non-Profit Organizations (5.04.050)
Exempt from business tax; must pay SB1186 $1
Public iTtilities (5.08.160)
Business tax
$138.23
Exception: when City Franchise Tax is greater than annual Business Tax Rate
Private Patrol (5.04.330)
Business tax
$ 69.01
Rides, Shows, Public Dances, and Exhibitions (5.08.180)
Exhibiting Animals or Trick Riding, Wire Dancing or other Exhibitions
(Exception No Fee or Admission), tax per day
$58.02
Merry-Go-Round, Revolving Wheel Chute, Toboggan, Slide, Mechanical
Riding Contrivance or Pony Ride, tax per day
$58.02
Public Dance, tax per day (Exception: No Fee or Admission)
$58.02
Tent Show or Itinerant Show tax per day (Exception: No Fee or Admission)
$138.23
Wrestling or Boxing Show, tax per day
$58.02
3
Business Tax Rate Schedule 2oi6/i�
Secondhand Store or Junk Dealer (5.o8.19o)
Business tax
$138.23
Skating Rink (5.o8.200)
Business tax
$138.23
Taxicabs (5.24.140)
Tax Certificate, per cab
$75.6o
Tax, per driver
$10.98
Vendor, Solicitor, Itinerant Merchant (5.o8.150)
Vendor.
Tax, per day
$8.58
Tax per weekend
$14.09
Annual tax
$47.05
Solicitor.
Tax, per day
$112.96
Itinerant Merchant:
Tax, per day
$59.13
Tax, per week
$116.25
Tax, per month
$172.28
Tax, per quarter
$226.12
Tax, per 18o day period
$283.25
Administrative Charges
Business Tax Certificate listing, per list
$15.34
Duplicate/replacement Business Tax Certificate (5.04.230)
$2.00
Transferring a Business Tax Certificate (5.04.220)
$2.00
G�
Business Tax Rate Schedule 2oi6/i�
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