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Home My WebLink About74-61 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 29 30 31 32 RESOLUTION NO. 74-61 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF UKIAH ADOPTING BUSINESS LICENSE FEES PURSUANT TO SECTION 2152 OF THE UKIAH CITY CODE WHEREAS, the City Council of the City of Ukiah in 1961 adopted Ordinance No. 540 setting forth the provisions for licensing business for revenue within the City of Ukiah, and WHEREAS, Section 2152 states that the City Council shall from time to time adopt a resolution setting forth the rates for business licenses. NOW, THEREFORE, the City Council of the City of Ukiah does hereby resolve that the following is the rate structure for business licenses effective July 1, 1974: Section 1. Scope. Every person who engages in business at a fixed place of business within the City shall pay a license tax based upon gross receipts at the rates and in the classifications set forth in this article. Section 2. Classification "A" Businesses Enumerated Classification "A" shall comprise the following businesses: Any businesses operating on a net profit on net sales of ninety-nine one hundredths (99/100%) of a percent or less, as reported by Robert Morris Associates Annual Statement Studies or other acceptable comprehensive study. Section 3. Classification "B" Businesses Enumerated Classification "B" shall comprise the following businesses: (a) Wholesalers of dairy products, poultry, fresh fruits and vegetables, general groceries, beauty and barber supplies and equipment. (b) Retailers of boats; milk dealers, dairy products, groceries, meats, autos (new and used); trucks (new and used), laundries, dry cleaners and; (c) Any other business not set forth in this section operating on a net profit on net sales of one (1%) percent to one and ninety-nine one hundredths (1.99%) percent, as reported by Robert Morris Associates Annual Statement Studies or other acceptable comprehensive study. Section 4. Classification "C" Businesses Enumerated Classification "C" shall, comprise the following businesses: (a) Wholesalers of tires and tubes, drugs and druggists' sundries, confectionaries, scrap metal, plumbing and heating equipment and supplies, fuel oil; electrical supplies and appara~tus; (1) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 30 31 32 (b) Retailers of aircraft (new and used), office supplies, cut flowers, floor coverings, household appliances, liquors, gasoline service stations, sporting goods, vending machine sales and operators, linen supply, and bicycle sales; (c) Any other business not set forth in this section operating on a net profit on net sales of two (2%) percent to two and ninety-nine one hundredths (2.99%) percent, as reported by Robert Morris Associates Annual Statement Studies or other acceptable comprehensive study. Section 5. Classification "D" Businesses Enumerated Classification "D" shall comprise the following businesses: (a) Wholesalers of flowers and florists' supplies, general merchandise, furniture, industrial chemicals, and men's, boy's, women's and children's clothing: (b) Retailers of cameras, dry goods and general merchandise, drugs, radios, televisions and record players, jewelry, farm equipment, furniture, records and supplies, books and stationery, camera shops; barber shops; beauty shops; hospitals; answering services; (c) Any other business not set forth in this section operating on a net profit on net sales of three (3%) percent to four and forty-nine one-hundredths (4.49%) percent, as reported by Robert Morris Associates Annual Statement Studies or other acceptable comprehensive study. Section 6. Classification "E" Businesses Enumerated Classification "E" shall comprise the following businesses: (a) Wholesalers of professional equipment and supplies, automotive parts and equipment, jewelry, sporting goods and toys, petroleum products, (b) Retailers of family clothing; building materials arid lumber, hardware, paint and wall paper; dry goods and general merchandise, farm and garden supply; restaurants fuel (except fuel oil), furniture, road machinery equip- ment, car and truck rental, nursin9' and convalescent homes, travel agencies, and soft drink bottlers: (c) Any other business not set forth in this section operating on a net profit on net sales of four and fifty one-hundredths (4.50%) percent to five and ninety nine one- hundredths (5.99%) percent, as reported by Robert Morris Associated Annual Statement Studies or other acceptable comprehensive study. Section 7. Classification "F" Businesses Enumerated Classification "F" shall comprise the following businesses: (a) Retailers of luggage and gifts; accounting, audit and bookkeeping; advertising, radio stations, auto repair shops, bowling alleys, cable TV, car washes, engineering and architectural services, equipment rental and leasing; funeral homes, janitorial services, motels, hotels, photo- graph studios, real estate brokers, refuse systems, telephone communications; data processing services, direct mail advertising, management, consulting and public relations services. (2) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 29 30 31 32 (b) Any other business not set forth in this section operating on a net profit on net sales of six (6&) percent or above, as reported by Robert Morris Asso- ciates Annual Statement Studies or other acceptable comprehensive study. Section 8. Classification "G" Businesses Enumerated Classification "G" shall comprise the following businesses: (a) Contractors and subcontractors as defined in Chapter 9 of Division 3 of the Business and Professions Code of the State and in the Rules and Regulations of the Contractors' State License Board as provided in Chapter 8 of Title 16 of the Administrative Code of the State. Section 9. Classification "H" Businesses Enumerated Classification "H" shall comprise the following businesses: (a) Medical doctors, chiropractors, veterinarians, chiropodists, opticians, optometrists, osteopaths, technicians, surgeons, attorneys, physical therapists, and dentists; electrologists; laboratories; and developers. Section 10. Reclassification; Applications. In the event a licensee or an applicant for a license believes that his individual business is not assigned to the proper classification pursuant to the provisions of this article because of circumstances peculiar to such business, as distinguished from other businesses of the same kind, he may apply to the Collector for reclassification. Such application shall contain such information as the Collector may deem necessary and require in order to determine whether the applicant's individual business is properly classified. The Collector shall then conduct an investigation following which he shall assign the applicant's individual business to the classification shown to be proper on the basis of such investigation. The proper classification shall be the classification which, in the opinion of the Collector, most nearly fits the applicant's individual business. The re- classification shall not be retroactive but shall be at the time of the next regularly ensuing calculation of the appli- cant's tax. Section 11. Reclassification: Notices. The Collector shall notify the applicant of the action taken on the application for reclassification. Such notice shall be given by serving it personally or by depositing it in the United States Post Office at Ukiah, California, postage prepaid, addressed to the applicant at his last known address. Section 12. Reclassification: Hearings: Notices The applicant for reclassification may, within fifteen (15) days after the mailing or serving of the notice of reclassification, make written request to the Collector for a hearing on the application for reclassification. If such (3) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 30 31 32 request is made within the time prescribed, the Collector shall cause the matter to be set for hearing before the Council within fifteen (15) days. The Collector shall give the applicant at least ten (10) days notice of the time and place of the hearing in manner set forth in Section 2152.9 of this article for serving notice of the the action taken on the application for reclassification. The Council shall con- sider all evidence adduced, and the Council's findings thereon shall be final. A written notice of such findings shall be served upon the applicant in the manner set forth in said Section 2152.9 for service of notice of the action taken on the application for reclassification. Section 13. Classification: Limited year. No business shall be classified more than once in one Section 14. Rates. The license tax for the businesses classified as set forth in this article shall be determined on the gross receipts of such businesses as follows: (a) Classification "A", ten (10¢) cents per One Thousand and no/100ths ($1,000.00) Dollars of gross receipts, or fractional part thereof, with a minimum tax in the amount of Twenty and no/100ths ($20.00) Dollars; (b) Classification "B", twenty (20¢) cents per One Thousand and no/100ths ($1,000.00) Dollars of gross receipts, or fractional part thereof, with a minimum tax in the amount of Twenty and no/100ths ($20.00) Dollars; (c) Classification "C", twenty-five (25¢) cents per One Thousand and no/100ths ($1,000.00) Dollars of gross receipts, or fractional part thereof, with a minimum tax in the amount of Twenty and no/100ths ($20.00) Dollars; (d) Classification "D", thirty (30¢) cents per One Thousand and no/100ths ($1,000.00) Dollars of gross receipts, or fractional part thereof, with a minimum tax in the amount of Twenty and no/100ths ($20.00) Dollars; (e) Classification "E", thirty-five (35¢) cents per one Thousand and no/100ths ($1,000.00) Dollars of gross receipts, or fractional part thereof, with a minimum tax in the amount of Twenty and no/100ths ($20.00) Dollars; (f) Classification "F", forty (40¢) cents per One Thousand and no/100ths ($1,000.00) Dollars of gross receipts, or fractional part thereof, with a minimum tax in the amount of Twenty and no/100ths ($20.00) Dollars; (g) Classification "G", twenty-five (25¢) cents per One Thousand and no/100ths ($1,000.00) Dollars of gross receipts, or fractional part thereof, with a minimum tax in the amount of Forty and no/100th ($40.00) Dollars; (h) Classification "H", seventy-five (75¢) cents per One Thousand and no/100ths ($1,000.00) Dollars of gross receipts, or fraction thereof, with a minimum tax in the amount of Forty and no/100ths ($40.00) Dollars. (4) Section 15. Scope Every person transacting and carrying on the businesses set forth in this article shall pay a license tax as set forth in this article. Section 16. Amusement devices. Every mechanical amusement device operating within the i City shall have evidence of a current license attached 6 i thereto. A semiannual license tax for such devices shall be paid as follows: 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 (a) Pinball machines, Twenty-five and no/100ths ($25.00) Dollars per machine; (b) Minature bowling lanes, Twenty-Five and nol00ths ($25.00) Dollars per machine; and (c) Other mechanical amusement devices, Ten and no/100ths ($10.00) Dollars per machine. Section 17. Handbill distributors. Every person not having a fixed place of business within the City and conducting the business of advertising by the distribution of handbills, circulars, or other written or printed advertising materials shall pay a semi-annual license tax in the amount of Twenty-Five and no/100ths ($25.00) Dollars. Section 18. Peddlers, vendors, solicitors, hawkers, magazine or periodical salesmen. Every person engaged in the business or occupation of itinerant vendor, peddler, hawker, or street vendor within the City shall pay a license tax in the amount of Ten and no/100ths ($10.00) Dollars per quarter in advance. Such persons shall not be relieved from the provisions of this section by reason of associating temporarily with any local dealer, trader, merchant, or auctioneer or as a p~tof, or in the name of, any local dealer, trader, merchant, or auctioneer. The payment of such license tax shall not relieve itinerant vendors, peddlers, hawkers, street vendors, or magazine salesman from obtaining a permit, as provided in this resolution. For the purposes of this section, "itinerant vendor", "peddler", "hawker", "solicitor" and "street vendor" shall mean and include all persons, both principal and agent, who engage in a temporary and transient business in the city selling goods, wares, and merchandise, or services. Section 19. No fixed place of business in the City. Every person not having a fixed place of business within the City who engages in business within the City shall pay a license tax at the rate set forth in this resolution for persons engaged in the same type of business and having a fixed place of business, within the City on gross receipts derived from within the City. (5) v 9 10 11 12 Section 20. Maximum Tax. The maximum license tax payable by a business in any classification shall be $250.00. Section 21. Tax on Gross Receipts less than $2000.00 The license tax fee any business with annual gross 5 receipts of $2,000 or less shall be $10.00. 6 PASSED AND ADOPTED this 5th day of June , 1974, by the following roll call vote: ? AYES: Councilmen Weinkauf, Norgard, Wood and Mayor Pearson NOES: None ABSENT: Councilman Simpson ATTEST: Mayor 14 15 16 17 City Clerk 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 (6)