9.04.240 Rates--General.

The base rate for gross receipts business license taxes is established at one dollar and twenty cents for each one thousand dollars gross receipts per year.

Industry Classification Category

Tax Basis

Base Rate Factor

Per Year Tax Rate for $1,000

Section Reference

Administration headquarters

Gross payroll

1.00

1.20

9.04.190

Business, personal repair services

Gross receipts

1.50

1.80

9.04.160

Medical Cannabis Business

Gross receipts

20.83

25.00

9.04.136

Non-Medical Cannabis Business

Gross receipts

41.66

50.00

9.04.136

Construction contractor

Gross receipts

1.50

1.80

9.04.180

Firearms and firearm ammunition

Gross receipts

125.00

150.00

9.04.177

Grocer (retail or wholesale)

Gross receipts

0.50

0.60

9.04.140

Manufacturing

Value added

1.00

1.20

9.04.185

Miscellaneous business

Gross receipts

2.00

2.40

9.04.220

Motor vehicle sales

Gross receipts

1.00

1.20

9.04.145

Nonprofit organizations

Per square foot

Not applicable; see section 9.04.305

Not applicable; see section 9.04.305

9.04.305

Private rubbish haulers

Gross receipts

125.00

150.00

9.04.176

Private franchised/recycling rubbish haulers

Gross receipts

1.50

1.80

9.04.176

Professional-Semiprofessional

Gross receipts

3.00

3.60

9.04.165

Professional sports events

Gross receipts

83.33

100.00

9.04.175

Recreation and entertainment

Gross receipts

3.75

4.50

9.04.170

Rental of real property (except five or more dwelling units)

Gross receipts

9.00

10.81

9.04.195

Rental of five or more dwelling units

Gross receipts

24.00

28.80

9.04.196

Retail trade

Gross receipts

1.00

1.20

9.04.135

Wholesale trade

Gross receipts

1.00

1.20

9.04.150

(Ord. 7590-NS § 1, 2018: Ord. 7523-NS § 3, 2016: Ord. 7160-NS § 2, 2010: Ord. 6518-NS § 1 (part), 1999: Ord. 6349-NS § 2, 1996: Ord. 6002-NS § 2, 1990: Ord. 5760-NS § 1, 1986: Ord. 5672-NS § 1 (part), 1985: Ord. 5605-NS § 1 (part), 1984: Ord. 5552-NS § 1 (part), 1983: Ord. 5055-NS § 1 (part), 1978: Ord. 5017-NS § 1 (part), 1977)