HomeMy WebLinkAboutReso 22-18 Business Tax Schedule 2018-19RESOLU 1 11 NO. 22-18
RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF MORRO BAY, CALIFORNIA,
ESTABLISHING THE FISCAL YEAR 2018/19 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 forthe 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 2018 annual CPI change was 3.8%, a copy of which is attached to
this Resolution; and
WHEREAS, staff has applied the 3.8% CPI to the rates, previously set, and those adjusted
rates are presented in the attached draft Fiscal Year 2018/19 Business Tax Rate Schedule.
NOW THEREFORE BE IT RESOLVED by the City Council of the City of Morro Bay,
Resolution No. 22-18 is adopted, establishing the Fiscal Year 2018/19 Business Tax Rate Schedule,
attached herewith, and direct staff to implement these new rates beginning with the July 1, 2018,
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 8th day of May 2018, by the following vote:
AYES: Irons, Davis, Headding, Makowetski, McPherson
NOES: None
ABSENT: None
ABSTAIN: None
JAMIE�%L. IRONS, Mayor
ATTEST:
c� gti-S�
DANA SWANSON, City Clerk
City of Morro Bay
Business Certificate Tax Rate Schedule
Effective July 1, 2018 through June 30, 2019
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 $4 S131186 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)
Plus each employee, if applicable
fCommon Business Categories
Apartment, Motel, Hotel, Multiple Dwellings, Rest Homes, Rooming Houses,
Hospitals & Sanitariums of 4 or more units (5.080.30)
$147.36
$35.14
Basic license $147.35
Additional for each unit, dwelling, room or person cared for in excess of 3 $5.85
Art, Hobby or Handicraft Show &Exhibitions, Farmers Market, Special Events (5.08.040 )
Basic license for sponsor/organizer, per day per event $147.35
Basic license for not -for -profit sponsor/organizer, per day per event
Special Event, per seller:
Per day
Per weekend $15.02
Annual $50.16
Contractor/Consultant (5.08.080)
Primary General Contractor/Consultant $293.75
Primary General Contractor one job only $147.35
Sub-Contractor/Consultant $147.35
Sub -Contractor one job only $38.63
Delivery by vehicle (5.08.090)
1 or more conveyances $147.35
Garage or yard sale (5.08.120)
Limited to 2 per year, with permit $0.00
More than 2 per year $147.35
Home Occupation (5.08.130)
Basic Home Occupation
Business License $147.35
City of Morro Bay
Business Certificate Tax Rate Schedule
Effective July 1, 2018 through June 30, 2019
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 $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 $71.23
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 $61.85
Required, one-time Permit Processing Fee $71.23
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 $34.87
Required, one-time Permit Processing Fee (only if Home Occupation) $71.23
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
Non -Profit Organizations (5.04.050), exempt from Business Tax; must pay SB1186
All Other Business Categories
Ambulance
Per day, no fixed place of business
$147.35
$35.14
$25.76
$147.35
$120.42
$147.35
City of Morro i; •
i ..
te Schedule
_ r
Los r. g. County
All taxpayers are required to pay a $4 SBI186 ADA charge in addition to the
business tax amount listed below I
Fixed place of business
Per game
147.35
$72.40
City of Morro Bay
Business Certificate Tax Rate Schedule
Effective July 1, 2018 through June 30, 2019
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 $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) $591.22
Covers all activities within the perimeter of the event
Coin -Operated Vending Machines) (5.08.070)
Gross receipts for all machines 1%
Fire, Wreck or Bankrupt Sale (5.08.100)
Each sale $208.28
Additional in excess of 3 days, per day $120.42
Flea Markets (5.08.110)
Minimum per Salesperson $11.71
Money Lenders & Pawnshops (5.08.140) $591.22
Non -Profit Organizations (5.04.050), exempt from Business Tax; must pay SB1186
Public Utilities (5.08.160) $147.35
Exception: when City Franchise Tax is greater than annual Business Tax Rate
Private Patrol (5.04.330) $73.56
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 $61.85
Merry -Go -Round, Revolving Wheel Chute, Toboggan, Slide, Mechanical Riding
Contrivance or Pony Ride $61.85
Public Dance (Exception No Fee or Admission), per day $61.85
Tent Show or Itinerant Show (Exception No Fee or Admission), per day $147.35
Wrestling or Boxing Show, per day $61.85
Secondhand Store or Junkdealer (5.08.190) $147.35
Skating Rink (5.08.200) $147.35
City of Morro Bay
Business Certificate Tax Rate Schedule
Effective July 1, 2018 through June 30, 2019
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 $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 $80.59
Driver $11.71
Transient, Solicitor, Itinerant Merchant (5.08.150)
Transient
Per day $9.14
Per weekend $15.02
Annual $50.16
Solicitor
Basic charge per day $120.42
Itinerant Merchant
Per day $63.04
Per week $123.92
Per month $183.66
Per quarter $241.06
For 180 days $301.96
Administrative Charges
Duplicate or replacement Business License Certificate $2.00
Transferring a Business License $2.00
Business License listing, per list $16.35