Chapter 5.07
MASTER TAX SCHEDULE
Sections:
5.07.010 New businesses – Applicable tax rates.
5.07.020 Applicable tax rates – By year.
5.07.025 Maximum annual tax.
5.07.030 Master tax schedule.
5.07.010 New businesses – Applicable tax rates.
The applicable tax rate for a new business with five or fewer employees is detailed in CVMC 5.04.140 (for general businesses with fixed locations in the city); CVMC 5.34.020 (for manufacturers); or CVMC 5.42.010 (for professionals), except as otherwise provided for and specifically enumerated in the master tax schedule, CVMC 5.07.030. Said rate shall only be applied in the first license year of operation or part thereof; provided, that if the first license year is less than three months, new business rates shall also be applied in the following license year. (Ord. 2408 § 1, 1990).
5.07.020 Applicable tax rates – By year.
A. 1991 Calendar Year Rates. Effective January 1, 1991, the business license tax rates shall be those rates detailed in the master tax schedule, CVMC 5.07.030, in the column thereof labeled “Tax Rate: 1/1/91 – 12/31/91.”
B. 1992 Calendar Year Rates. Effective January 1, 1992, the business license tax rates shall be those rates detailed in the master tax schedule, CVMC 5.07.030, in the column thereof labeled “Tax Rate: 1/1/92 – 12/31/92.”
C. 1993 Calendar Year Rates. Effective January 1, 1993, the business license tax rates shall be those rates detailed in the master tax schedule, CVMC 5.07.030, in the column thereof labeled “Tax Rate: 1/1/93 – 12/31/93.”
D. 1994 and Subsequent Calendar Year Rates. Effective January 1, 1994, and for each calendar year thereafter, all tax rates for the categories of taxpayers detailed in the master tax schedule, including both base tax rates and add-on tax rates (e.g., rates per person, per machine, etc.), shall be increased by six percent per year above the tax rates and add-on rates applicable in the preceding year.
E. Power to Abate in 1992 and Thereafter to 1991 Floor. Notwithstanding anything else to the contrary in this section contained, commencing for the 1992 calendar year and continuing thereafter, the city council is hereby authorized for no more than one calendar year, but is not required, to lower the tax imposed by this section but to no less than taxes imposed in the 1991 calendar year.
F. Procedure to Abate. To lower the tax authorized by this section, the city council shall conduct a public hearing at which it publicly deliberates on the advisability of doing so; notice of which public hearing is published in a newspaper of general circulation at least twice, not sooner than 20 days and not later than five days prior thereto, of its intent to deliberate upon said matter. Failure to publish notice of the public hearing, as herein required, shall not affect the right of the city council to conduct the public hearing and to reduce the authorized annual rate of increase as herein imposed.
G. Nothing contained in this section shall affect the effective date of the ordinance codified in this chapter. (Ord. 2652A § 1, 1996; Ord. 2652 § 1, 1995; Ord. 2408 § 1, 1990).
5.07.025 Maximum annual tax.
Effective January 1, 1991, the maximum annual business license tax paid for any single business license shall not exceed $7,000.
Effective January 1, 1992, the maximum annual business license tax paid for any single business license shall not exceed $12,000.
Effective January 1, 1993, the maximum annual business license tax paid for any single business license shall not exceed $16,000.
Effective January 1, 1994, the maximum annual business license tax paid for any single business license shall not exceed $20,000.
Effective January 1, 1995, and each calendar year thereafter, the maximum annual business license tax shall be increased by five percent per year above the level set in January, 1994. (Ord. 2408 § 1, 1990).
5.07.030 Master tax schedule.
|
Section |
Description |
Tax Rate: 1/1/91 – 12/31/91 |
Tax Rate: 1/1/92 – 12/31/92 |
Tax Rate: 1/1/93 – 12/31/93 |
|
5.04.075 |
Promotional event, not more than three successive days, sponsored by nonprofit or charitable organization – Temporary one-event license |
$5.00/event |
$5.00/event |
$5.00/event |
|
5.04.140 |
New businesses with fixed locations in city, except as otherwise provided herein and specifically enumerated |
If five or fewer employees: $25.00 flat rate plus any other applicable taxes for the first license year of operation or part thereof |
If five or fewer employees: $35.00 flat rate plus any other applicable taxes for the first license year of operation or part thereof |
If five or fewer employees: $50.00 flat rate plus any other applicable taxes for the first license year of operation or part thereof |
|
If more than five employees: Tax rate specified in Section 5.04.160 |
If more than five employees: Tax rate specified in Section 5.04.160 |
|||
|
5.04.150 |
New businesses with no fixed location in city, includes: wholesalers, retail route deliveries, retail routepersons, and all other businesses, including services, except as otherwise provided herein and specifically enumerated |
$52.50 base rate plus $6.50 each additional person |
$79.00 base rate plus $9.75 each additional person |
$105.00 base rate plus $13.00 each additional person |
|
5.04.160 |
Renewal rates for businesses with fixed or no fixed location (Sections 5.04.140 and 5.04.150), unless otherwise provided herein and specifically enumerated |
$52.50 base rate plus $6.50 each additional person plus other applicable taxes |
$79.00 base rate plus $9.75 each additional person plus other applicable taxes |
$105.00 base rate plus $13.00 each additional person plus other applicable taxes |
|
5.08.070 |
Loudspeaker or other public access system |
$10.00/day or portion thereof/vehicle |
$10.00/day or portion thereof/vehicle |
$10.00/day or portion thereof/vehicle |
|
5.08.080 |
Handbill or sample distribution |
$5.00/day or $25.00/quarter |
$7.00/day or $35.00/quarter |
$10.00/day or $50.00/quarter |
|
5.08.090 |
Billboards and bill posting |
$75.00/year/applicant plus $15.00/billboard exceeding two |
$150.00/year/billboard |
$75.00/year/billboard |
|
5.10.230 |
Ambulance attendant and drivers |
$5.00/year or fraction thereof/attendant/driver |
$7.00/year or fraction thereof/attendant/driver |
$10.00/year or fraction thereof/attendant/driver |
|
5.12.010 |
Amusement arcade |
$150.00/year/arcade plus $30.00/machine, pool table (Sections 5.60.010, 5.61.010) |
$175.00/year/arcade plus $30.00/machine, pool table (Sections 5.60.010, 5.61.010) |
$200.00/year/arcade plus $30.00/machine, pool table (Sections 5.60.010, 5.61.010) |
|
5.13.010 |
Rental business – Apartments, motels, hotels |
Under three units = $0 Three or more units = $12.00 base plus $1.20/unit over three |
Under three units = $0 Three or more units = $12.00 base plus $1.20/unit over three |
Under three units = $0 Three or more units = $12.00 base plus $1.20/unit over three |
|
5.14.030 |
Art figure studio |
$250.00/studio/year |
$250.00/studio/year |
$250.00/studio/year |
|
5.15.010 |
Automobile for hire |
$100.00/year/vehicle |
$100.00/year/vehicle |
$100.00/year/vehicle |
|
5.18.020 |
Pool and billiard halls |
$150.00/year/applicant plus $30.00/table, machine (Sections 5.60.010, 5.61.010) |
$175.00/year/applicant plus $30.00/table, machine (Sections 5.60.010, 5.61.010) |
$200.00/year/applicant plus $30.00/table, machine (Sections 5.60.010, 5.61.010) |
|
5.20.050 |
Card table |
$30.00/month/table; payable quarterly |
$30.00/month/table; payable quarterly |
$1,500/quarter/table; payable quarterly |
|
5.22.010 |
Special event, includes: circus, show, concert, carnival, etc. |
$250.00/day/event |
$250.00/day/event |
$250.00/day/event |
|
5.26.080 |
Public dances |
$200.00/year; payable in advance plus other applicable taxes |
$200.00/year; payable in advance plus other applicable taxes |
$200.00/year; payable in advance plus other applicable taxes |
|
5.26.090 |
Youth dances – Adult sponsoring group permits |
$15.00 – One-year permit (Class A) $5.00 – One-day permit (Class B) |
$15.00 – One-year permit (Class A) $5.00 – One-day permit (Class B) |
$15.00 – One-year permit (Class A) $5.00 – One-day permit (Class B) |
|
5.32.030 |
Garage sale |
No tax if license obtained prior to sale; $3.00 if obtained after sale |
No tax if license obtained prior to sale; $3.00 if obtained after sale |
No tax if license obtained prior to sale; $3.00 if obtained after sale |
|
5.34.020 |
Manufacturer: New business |
If five or fewer employees: $25.00 flat rate plus any applicable special taxes for the first license year of operation or part thereof If more than five employees: Tax rate specified in Section 5.34.020 – Manufacturer: Renewal rates |
If five or fewer employees: $35.00 flat rate plus any applicable special taxes for the first license year of operation or part thereof If more than five employees: Tax rate specified in Section 5.34.020 – Manufacturer: Renewal rates |
If five or fewer employees: $50.00 flat rate plus any applicable special taxes for the first license year of operation or part thereof If more than five employees: Tax rate specified in Section 5.34.020 – Manufacturer: Renewal rates |
|
Manufacturer: Renewal rates |
$52.50 base rate plus $3.25/additional person |
$79.00 base rate plus $4.90/additional person |
$105.00 base rate plus $6.50/additional person |
|
|
5.35.105 |
Bathhouses |
$250.00/year/bathhouse |
$250.00/year/bathhouse |
$250.00/year/bathhouse |
|
5.36.081 |
Massage parlor |
$250.00/studio/location |
$250.00/studio/location |
$250.00/studio/location |
|
5.38.010 |
Pawnbrokers, junk or secondhand dealers |
$200.00/year/location |
$200.00/year/location |
$200.00/year/location |
|
5.40.010 |
Peddler – Owning taxable property in city |
$25.00/year/person |
$25.00/year/person |
$25.00/year/person |
|
5.40.020 |
Peddler – Not owning taxable property in city |
$75.00/year/person |
$75.00/year/person |
$75.00/year/person |
|
5.42.010 |
Professional (as defined in CVMC 5.42.010(A)): New business |
$25.00 flat rate plus any other applicable taxes for the first license year of operation or part thereof |
$35.00 flat rate plus any other applicable taxes for the first license year of operation or part thereof |
$50.00 flat rate plus any other applicable taxes for the first license year of operation or part thereof |
|
Professional (as defined in CVMC 5.42.010(A)): Renewal rates |
$105.00/year/professional |
$155.00/year/professional |
$210.00/year/professional |
|
|
5.46.010 |
Real estate salesperson |
$25.00/year/person |
$35.00/year/person |
$50.00/year/person |
|
5.48.060 |
Closing-out sale for jewelry sold at public auction |
$100.00/sale |
$100.00/sale |
$100.00/sale |
|
5.50.020 |
Trailer parks |
$1.80/space – $60.00 minimum tax |
$1.80/space – $60.00 minimum tax |
$1.80/space – $60.00 minimum tax |
|
5.54.020 |
Taxicab business |
$150.00 base rate plus $25.00/year/vehicle to be operated in city – prorated to nearest quarter |
$150.00 base rate plus $25.00/year/vehicle to be operated in city – prorated to nearest quarter |
$150.00 base rate plus $25.00/year/vehicle to be operated in city – prorated to nearest quarter |
|
5.60.010 |
Vending, weighing, music, amusement, video machine (coin- or slug-operated), news racks |
$15.00/year/vending machine $0/postage machine $30.00/year/each other machine |
$25.00/year/vending machine $0/postage machine $30.00/year/each other machine |
$30.00/year/vending machine $0/postage machine $30.00/year/each other machine |
|
5.61.010 |
Pool and billiard tables |
$30.00/year/table |
$30.00/year/table |
$30.00/year/table |
|
5.62.010 |
Vending vehicles – Nonfood stuff |
$200.00/year/vehicle |
$200.00/year/vehicle |
$200.00/year/vehicle |
|
5.65.010 |
Out-of-city delivery vehicles |
$52.50 base rate plus $6.50 each additional person |
$52.50 base rate plus $6.50 each additional person |
$25.00/year/vehicle |
|
8.20.020 |
Vending vehicles – Food stuffs (e.g., ice cream) |
$200.00/year/vehicle |
$200.00/year/vehicle |
$200.00/year/vehicle |
|
9.13.040 |
Live entertainment |
$200.00/year/location |
$200.00/year/location |
$200.00/year/location |
(Ord. 2408 § 1, 1990).