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Ord 1857 - Amending Chapter 15, Article 2 of the Town CodeORDINANCE 1857 ORDINANCE OF THE TOWN OF LOS GATOS AMENDING CHAPTER 15, ARTICLE II OF THE TOWN CODE THE TOWN COUNCIL OF THE TOWN OF LOS GATOS DOES HEREBY ORDAIN: SECTION I Article II of Chapter 15 of the Town Code is hereby repealed in its entirety. SECTION II Article II of Chapter 15 of the Town Code is hereby enacted to read as follows: ARTICLE II SCHEDULE Section 15 -27. Gross Receipts Tax Every person doing business in the Town, except those persons whose business is taxed under the terms of Section 15 -28 shall pay an annual license tax based on the gross receipts of the business. The tax is levied according to one or both of the following schedules. When the business activities of one person, taxable under the provisions of this section, involve both retail and manufacturing, wholesaling or jobbing transactions, the total gross income is apportioned between the two schedules, according to its source. Retailing At Least But Less Than Tax $ 0 $ 50,000 $ 75.00 50,000 100,000 112.50 100,000 150,000 150.00 150,000 200,000 187.50 200,000 250,000 225.00 250,000 300,000 262.50 300,000 350,000 300.00 350,000 400,000 337.50 400,000 450,000 375.00 450,000 500,000 412.50 500,000 600,000 450.00 600,000 700,000 487.50 700,000 800,000 525.00 800,000 900,000 562.50 900,000 1,000,000 600.00 1,000,000 1,100,000 637.50 1,100,000 1,200,000 675.00 1,200,000 1,300,000 712.50 1,300,000 1,400,000 750.00 1,400,000 1,500,000 787.50 1,500,000 1,600,000 825.00 1,600,000 1,700,000 862.50 1,700,000 1,800,000 900.00 1,800,000 1,900,000 937.50 1,900,000 2,000,000 975.00 (and above) MGR035 A: \FEES \0RDINANC Section 15 -28. License Taxes for Specified Businesses Every person doing any of the kinds of business specified in the subdivisions of this Section 15- 28 shall pay the business license tax specified in such subdivision. The fees are annual unless otherwise specified. Sec. 15- 28.02. Advertising Signs Signposting and painting .... ............................... 420.00 MGR035 A: \FEES \ORDINANC 2 Manufacturing, Wholesaling and Jobbing At Least But Less Than Tax $ 0 $ 200,000 $ 150.00 200,000 300,000 187.50 300,000 400,000 262.50 400,000 500,000 337.50 500,000 600,000 450.00 600,000 800,000 562.50 800,000 1,000,000 675.00 1,000,000 1,200,000 787.50 1,200,000 1,400,000 900.00 1,400,000 1,600,000 1,012.50 1,600,000 1,800,000 1,125.00 1,800,000 2,000,000 1,237.50 2,000,000 2,500,000 1,350.00 2,500,000 3,000,000 1,462.50 3,000,000 3,500,000 1,575.00 3,500,000 4,000,000 1,687.50 4,000,000 4,500,000 1,800.00 4,500,000 5,000,000 1,912.50 5,000,000 5,500,000 2,025.00 5,500,000 6,000,000 2,137.50 6,000,000 6,500,000 2,250.00 6,500,000 7,000,000 2,362.50 7,000,000 7,500,000 2,175.00 7,500,000 8,000,000 2,587.50 8,000,000 8,500,000 2,700.00 8,500,000 9,000,000 2,812.50 9,000,000 9,500,000 2,925.00 9,500,000 10,000,000 3,037.50 10,000,000 10,500,000 4,500.00 10,500,000 11,000,000 4,612.50 11,000,000 11,500,000 4,725.00 11,500,000 12,000,000 4,837.50 12,000,000 4,837.50 plus $75.00 for each $550,000 or fraction thereof in excess of $12,000,000 Section 15 -28. License Taxes for Specified Businesses Every person doing any of the kinds of business specified in the subdivisions of this Section 15- 28 shall pay the business license tax specified in such subdivision. The fees are annual unless otherwise specified. Sec. 15- 28.02. Advertising Signs Signposting and painting .... ............................... 420.00 MGR035 A: \FEES \ORDINANC 2 Section 15- 28.04. Amusements Shows, concerts, et cetera (per day) ........................... 42.00 Circuses, menageries, etcetera: Less than 2,000 seating capacity First day ............. ............................... 420.00 Each succeeding day ..... ............................... 52.50 More than 2,000 seating capacity First day ............. ............................... 630.00 Each succeeding day ..... ............................... 105.00 Side shows (per day): Entrance fee not exceeding$.10 .............................. 21.00 Entrance fee exceeding $.10 . ............................... 42.00 Circus procession or parade (each) ............................ 210.00 Carnivals (per day) ....... ............................... 42.00 Ferris Wheels, merry-go- rounds, et cetera (per month) ................. 210.00 Public dances (per dance) ... ............................... 21.00 Section 15- 28.05. Apartment Rentals and Mobilehome Parks. The term "apartment' includes all buildings or groups of buildings on the same premises, composed of a total of three or more dwelling units (per unit) .................... 7.50 Section 15- 28.06. Auctioneers ............................... 112.50 Section 15- 28.08. Billiard and Pool Rooms (per table) ................. 52.50 Section 15- 28.10. Boardinghouses. Boardinghouses licensed by the State or County as boardinghouses for pensioners, and who board pensioners exclusively, are exempt from the business license tax. For first four boarders ...... ............................... 21.00 For each person over four .... ............................... 4.50 Section 15- 28.12. Cleaning and Dyeing Laundry Delivery. Vehicles (annual, per vehicle) . ............................... 168.00 The tax applies to those who have no fixed place of business in the Town. Section 15- 28.14. Contractors (annual). A separate fee for each type of work activity, such as general engineering, building, plumbing, plastering, painting, masonry, termite, service, installation or other specialty, in addition to any sales or jobbing license fee ...... ............................... 224.00 MGR035 A: \FEES \ORDINANC 3 Section 15- 28.15 Day Care Facilities. Day Care Facilities provide day care for children under 18 years of age who are unrelated to the licensee. Small Family Day Care Home - a facility providing day care for six (6) children or less. (Including resident children) ....... ............................... No Fee Large Family Day Care Home - a facility providing day care for 7 to 12 children (including resident children) ............. ............................... No Fee Nursery School - a facility providing day care for 13 or more children ...... No Fee Section 15- 28.16. Hospitals, Rest Homes, Etc Annual, or ............. ............................... 140.00 Per bed, if that is larger ..... ............................... 10.00 Section 15- 28.18. Hotels and Motels (annual, per guest room) ............ 7.50 Business activities other than renting rooms, conducted in connection with a hotel, are taxed separately. Section 15- 28.20. House Movers. Annual license .......... ............................... 105.00 Additional per structure moved ............................... 84.00 Section 15- 28.22. Itinerant Photographers (annual) ................... 210.00 Section 15- 28.24. Itinerant Vendors (daily) ........................ 105.00 The works "itinerant vendor" mean any person, both principal and agent, who engages in a temporary and transient business n the Town selling goods, wares and merchandise with the intention of continuing such business in the town for a period of not more than ninety days, and who, for the purpose of carrying on such business, hires, leases or occupies any room, building or structure for the exhibition or sale of such goods, wares, or merchandise, or from which room, building or structure the sales shall be made or business solicited by means of samples or delivery from house to house. The person so engaged is not relived from the provisions of this section by reason of associating temporarily with any local dealer, trader, merchant or auctioneer, or by conducting temporary or transient business in connection with, or as a part of, or in the name of any local dealer, trader, merchant or auctioneer. The provisions of this section do not apply to commercial travelers or selling agents selling their goods to dealers, whether selling for present or future deliveries, by sample or otherwise, nor to hawkers on the street, nor peddlers from vehicles, nor to persons selling fruit, vegetables, butter, eggs, or other fruit or ranch products. Section 15- 28.28. Junk Dealers (annual) ......................... 420.00 "Junk dealer" means any person who has a fixed place of business in the Town, and who engages in or carries on the business of buying or selling, either at wholesale or retail, any old rages, sacks, bottles, cans, papers, metals or other articles of junk. MGR035 A: \FEES \ORDINANC 4 Section 15- 28.30. Junk Collectors (annual, per vehicle) .................... 84.00 "Junk collector" means any person who has not fixed place of business in the Town and who engages in or caries on the business of collecting, buying or selling any old rags, sacks, bottles, cans, papers, metals or other articles of junk. Section 15- 28.36. Peddlers. Peddlers of wares other than food, per person: Daily.............................. ..........................21.00 Peddlers of food, except lunch wagon operators: Using a vehicle, per vehicle, annual ... ............................... 210.00 Not using a vehicle, carrying wares by hand ............................ 42.00 Lunch wagon operators (per vehicle, annual) ........................... 210.00 Peddlers engaged in the business of selling any personal property at a sale conducted by an organization exempt from the business license tax under the provisions of Section 15- 5 of this chapter shall pay a license tax of seven dollars and fifty cents per day. This rule applies only when all fees, commissions or other renumeration of any kind paid by the peddler to the organization conducting, sponsoring or promoting the sale is devoted exclusively to the business license tax - exempt purposes of the organization and the organization has obtained prior approval from the Town Council to conduct the sale. Daily.............................. ...........................7.50 A "peddler" is every person not having a regularly established place of business in the Town who travels from place to place, or has a stand upon any public street, alley or other public place, doorway or any building, unenclosed or vacant lot, or parcel of land, who sells, offers for sale, any goods, wares or merchandise in his possession. Section 15- 28.38. Professional and Semiprofessional Occupations. Per professional or semiprofessional person ........................... 200.00 Additional per employee ............ ............................... 15.00 Professional or semiprofessional business or service occupations include, but are not limited to, the following: Accountant Advertising counsel Appraiser Architect Artist Assayer Attorney -at -law Auditor Bacteriologist Broker, stock or bond Chemist Chiropodist Chiropractor Dentist Designer or decorator MGR035 A: \FEES \QRDINANC 5 Detective or investigative personnel Draftsperson Drugless practitioner Electrologist Engineer: civil, mining, electrical, construction Engineer: structural, consulting, mechanical, hydraulic Engraver Feed, grain and fruit broker Geologist Illustrator or showcard writer Landscape architect Lapidary Lithographer Masseuse or masseur Oculist, optician or optometrist Osteopath Physician Real estate brokers Surgeon Surveyor Taxidermist Veterinarian X -ray, dental or medical laboratory Section 15- 28.40. Service Occupations .......................... 100.00 "Service occupations" means appliance, home furnishing or radio and television installation, maintenance and repair, janitorial and building maintenance, or landscape installation and maintenance. Section 15- 28.42. Shooting Galleries ........................... 105.00 Section 15- 28.44. Solicitors (per business) ........................ 210.00 A "solicitor" is one who engages in the business of going from house to house, place to place or in or along the streets within the Town selling or taking orders for, or offering to sell or take orders for, goods, wares, merchandise, advertising or other things of value for future delivery, or for services to be performed in the future. Section 15- 28.46. Taxicabs. Per business ........... ............................... 150.00 Additional per taxi ........ ............................... 22.50 Section 15- 28.48. Theaters and Concert Halls ...................... 105.00 Section 15- 28.50. Trucking (annual) Persons other than peddlers who sell or deliver food or any other goods by means of a vehicle, and who have no fixed place of business in Town, per vehicle ............... 140.00 MGR035 A: \FEES \ORDINANC 6 Persons who make no more than two deliveries or sales per quarter are exempt from the foregoing tax. All other motor vehicle delivery business, whether the business operates on a regular route or between fixed termini or not: For one vehicle .......... ............................... 45.00 For each additional vehicle .. ............................... 22.50 Section 15 -29. Credit for Businesses in Business Improvement Area a. Any business located and operating within a parking and business improvement area established pursuant to Streets and Highways Code §§ 36500 et ee . shall receive a credit on the annual license tax as set forth in this section. b. Each person doing any of the kinds of business specified in subdivisions 15- 28.14, 15- 28.16, 15- 28.38, 15- 28.40, and 15 -28.50 shall receive a credit equal to 50% (one -half) of the annual business license tax. c. Every person doing any other kind of business shall receive a credit equal to 33 -1/3% (one- third) of the annual business license tax. SECTION III Any judicial action or proceeding to attack, review, set aside, void or annul this ordinance shall be commenced within 120 days after adoption of this ordinance. SECTION IV A. This ordinance shall take effect July 1, 1991. Within 15 days after this ordinance is adopted the Town Clerk shall cause it to be published once in a newspaper of general circulation published and circulated in the Town. B. In establishing the effective date, the Town Council finds that this ordinance relates to taxes for the usual and current expenses of the Town within the meaning of Government Code Section 36937, and must be effective July 1, 1991, so that business license fees will be paid at higher rates commencing with the beginning of the 1991 -92 fiscal year. This ordinance was introduced at a regular meeting of the Town Council of the Town of Los Gatos on May 28, 1991 and adopted by the following vote as an ordinance of the Town of Los Gatos at a eeting of the Town Council of the Town of Los Gatos on June 3, 1991. d COUNCIL MEMBERS: AYES: Joanne Benjamin, Randy Attaway, Eric D. Carlson, Steven Blanton NAYS: None ABSENT: Mayor Brent N. Ventura ABSTAIN: SIGNED: VICE- MAYOR OF THE TOWN OF LOS GATOS LOS GATOS, CALIFORNIA ATTEST: CLERK OF THE TOWN OF LOS , d OS LOS GATOS, CALIFORNIA MGR035 A: \FEES \ORDINANC