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RESOLUTION NO. 93-39
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
UKIAH ADOPTING BUSINESS LICENSE FEES PURSUANT
TO SECTIONS 2152 AND 2153 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, Sections 2152 and 2153 of the Ukiah City Code state
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 February 1, 1993:
GROSS RECEIPTS BASIS
Any business operating within the Ukiah City limits will pay a
business license tax under the following schedule based on their
annual gross receipts unless expressly identified under Section
2153 of the Ukiah City Code:
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Classification "A" Businesses Enumerated: Classification "A"
shall include but not be limited to the following businesses:
(a) Any business operating on a comparable net profit on net
sales as reported in an acceptable comprehensive study.
Classification "B" Businesses Enumerated: Classification "B"
shall include but not be limited to 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, and dry cleaners.
(c) Any other business not set forth in this section
operating on a comparable net profit on net sales, as
reported in an acceptable comprehensive study.
Classification "C" Businesses Enumerated: Classification "C"
shall include but not be limited to the following businesses:
(a) Wholesalers of tires and tubes, drugs and druggists'
sundries, confectioneries, scrap metal, plumbing and heating
equipment and supplies, fuel oil; electrical supplies and
apparatus.
(b) Retailers of aircraft (new and used), office supplies,
cut flowers, floor coverings, household appliances, liquors,
gasoline service stations, sporting goods, vending machine
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sales and operators, linen supply and bicycle sales.
(c) Any other business not set forth in this section
operating on a comparable net profit on net sales, as
reported in an acceptable comprehensive study.
Classification "D" Businesses Enumerated: Classification "D"
shall include but not be limited to 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 comparable net profit on net sales, as
reported in an acceptable comprehensive study.
Classification "E" Businesses Enumerated: Classification "E"
shall include but not be limited to 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 and
lumber, hardware, paint and wall paper; dry goods and general
merchandise, farm and garden supplies; restaurants, fuel
(except fuel oil), furniture, road machinery equipment, car
and truck rental, nursing and convalescent homes, travel
agencies, and soft drink bottlers.
(c) Any other business not set forth in this section
operating on a comparable net profit on net sales of four and
fifty one-hundredths percent (4.50%) to five and ninety nine
one-hundredths percent (5.99%), as reported in an acceptable
comprehensive study.
Classification "F" Businesses Enumerated: Classification "F"
shall include but not be limited to 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, photograph
studios, real estate brokers, refuse systems, telephone
communications; data processing services, direct mail
advertising, management and public relations services.
(b) Any other business not set forth in this section
operating on a net profit on net sales of six percent (6%) or
above, as reported in an acceptable comprehensive study.
Classification "G" Businesses Enumerated: Classification "G"
shall include the following businesses:
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(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.
Classification "H" Businesses Enumerated: Classification "H"
shall include but not be limited to the following businesses:
(a) Medical doctors, chiropractors, veterinarians,
chiropodists, opticians, optometrists, osteopaths,
technicians, surgeons, attorneys, consultants, physical
therapists, and dentists; electrologists; laboratories; and
developers.
The license tax for the businesses set forth in this resolution
shall be determined on the gross receipts of such businesses as
follows:
Classification "B", twenty cents (.20) per one thousand
dollars ($1,000.00) of gross receipts, or fractional part
thereof, with a minimum tax in the amount of twenty dollars
($20.00);
Classification "C", twenty-five cents (.25) per one thousand
dollars ($1,000.00) of gross receipts, or fractional part
thereof, with a minimum tax in the amount of twenty dollars
($20.O0);
Classification "D", thirty cents (.30) per one thousand
dollars ($1,000.00) of gross receIpts, or fractional part
thereof, with a minimum tax in the amount of twenty dollars
($20.00);
Classification "E", thirty-five cents (.35) per one thousand
dollars ($1,000.00) of gross receipts, or fractional part
thereof, with a minimum tax in the amount of twenty dollars
($2O,00);
Classification "F", forty cents (.40) per one thousand
dollars ($1,000.00) of gross receipts, or fractional part
thereof, with a minimum tax in the amount of twenty dollars
($20.00);
Classification "G", twenty-five cents (.25) per one thousand
dollars ($1,000.00) of gross receipts, or fractional part
thereof, with a minimum tax in the amount of forty dollars
($40.00);
Classification "H", seventy-five cents (.75) per one thousand
dollars ($1,000.00) of gross receipts, or fractional part
thereof, with a minimum tax in the amount of forty dollars
($40.00).
The license tax fee for any business with annual gross receipts of
$2,000 or less shall be $10.00.
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FLAT RATE
The following schedule will determine the amount of annual
business license tax to be paid by the following businesses:
Business
License Tax
Engaging in the business of an
auctioneer.
$15.00 per day
Engaging in the business of a carnival,
circus, collection of animals,
equestrian act or acrobatic
performance.
$100.00 per day
Engaging in the business of a peddler,
magazine or periodical salesperson, or
telephone solicitor.
$30.00 per month
Engaging in the business of promoting,
presenting or conducting any dance,
race, concert, exhibition, lecture or
other entertainment for profit, except
as may be exempt under the provisions
of Section 2161A of the Ukiah City Code.
$25.00 per day
Engaging in the business of a handbill
distributor.
$50.00 per year
PASSED AND ADOPTED this 16th day of December, 1992, by the
following roll call vote:
AYES: Councilmembers Malone, McMichael, Wattenburger, Shoemaker
NOES: None and Mayor Schneiter
ABSENT: None
ABSTAIN: None
Cathy M~f
R:RateSh2
City ~erk