9.04.230 Minimum tax--Real property rental, certain businesses operated from homes, nonprofit organizations, general.

A.    Every person commencing, transacting or carrying on the business of renting real property, as defined in Section 9.04.195 of this chapter, shall pay a minimum license fee of seventy-seven dollars for each building, structure, or property subject to licensing.

B.    Every person commencing, transacting or carrying on any business in his/her home in a residential zone not as a nonconforming use, whose annual gross receipts are two thousand dollars or less, shall pay an annual license fee of twenty-six dollars.

C.    Every nonprofit corporation or association as defined in Section 9.04.305 of this chapter, shall pay a minimum annual license fee of twenty-six dollars.

D.    Every person or organization not covered by the provisions of subsections A, B or C of this section, or charged a flat license fee as provided in Section 9.04.235 of this chapter, who maintains an office or operates a business in the City of Berkeley, shall pay a minimum license fee of fifty-one dollars per year, whether or not any gross receipts of such person are derived from or attributable to the business activities by such person in the City of Berkeley. (Ord. 5760-NS § 1, 1986: Ord. 5672-NS § 1 (part), 1985: Ord. 5650-NS § 1 (part), 1984: Ord. 5552-NS § 1 (part), 1983: Ord. 5329-NS § 1, 1981: Ord. 5055-NS § 1, (part), 1978: Ord. 5017-NS § 1 (part), 1977)