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 |
|
|
Business, personal repair services |
Gross receipts |
1.50 |
1.80 |
|
|
Medical Cannabis Business |
Gross receipts |
20.83 |
25.00 |
|
|
Non-Medical Cannabis Business |
Gross receipts |
41.66 |
50.00 |
|
|
Construction contractor |
Gross receipts |
1.50 |
1.80 |
|
|
Firearms and firearm ammunition |
Gross receipts |
125.00 |
150.00 |
|
|
Grocer (retail or wholesale) |
Gross receipts |
0.50 |
0.60 |
|
|
Manufacturing |
Value added |
1.00 |
1.20 |
|
|
Miscellaneous business |
Gross receipts |
2.00 |
2.40 |
|
|
Motor vehicle sales |
Gross receipts |
1.00 |
1.20 |
|
|
Nonprofit organizations |
Per square foot |
Not applicable; see section 9.04.305 |
Not applicable; see section 9.04.305 |
|
|
Private rubbish haulers |
Gross receipts |
125.00 |
150.00 |
|
|
Private franchised/recycling rubbish haulers |
Gross receipts |
1.50 |
1.80 |
|
|
Professional-Semiprofessional |
Gross receipts |
3.00 |
3.60 |
|
|
Professional sports events |
Gross receipts |
83.33 |
100.00 |
|
|
Recreation and entertainment |
Gross receipts |
3.75 |
4.50 |
|
|
Rental of real property (except five or more dwelling units) |
Gross receipts |
9.00 |
10.81 |
|
|
Rental of five or more dwelling units |
Gross receipts |
24.00 |
28.80 |
|
|
Retail trade |
Gross receipts |
1.00 |
1.20 |
|
|
Wholesale trade |
Gross receipts |
1.00 |
1.20 |
(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)