Ord 1398 - REVISING BUSINESS LICENSE TAX RATESORDINANCE NO. 1 398
ORDINANCE OF THE TOWN OF LOS GATOS
REVISING BUSINESS LICENSE TAX RATES
THE TOWN COUNCIL OF THE TOWN OF LOS GATOS ORDAINS:
SECTION 1.
Section 15 -27 of the Code of the Town of Los Gatos is amended
to read:
SEC. 15 -27 GROSS RECEIPTS TAX
Every person doing business in the Town, except those
persons whose business is taxed at a different rate under
the terms of this Article II, 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.
At least
But less than
Tax
$ 0
$ 1,000
$ 25.00
1,000
5,000
25.00
5,000
10,000
25.00
10,000
15,000
25.00
15,000
20,000
26.50
20,000
25,000
29.50
25,000
30,000
32.00
30,000
35,000
35.00
35,000
40,000
38.00
40,000
45,000
41.50
45,000
50,000
44.50
50,000
55,000
47.00
RETAILING
( Continued )
At least
But less than Tax
$ 55,000
$ 60,000 $
50.00
60,000
65,000
53.00
65,000
70,000
56.50
70,000
75,000
59.50
75,000
80,000
62.00
80,000
85,000
65.00
85,000
90,000
68.00
90,000
95,000
71.50
95,000
100,000
74.50
100,000
125,000
83.00
125,000
150,000
92.50
150,000
175,000
102.00
175,000
200,000
111.00
200,000
225,000
120.00
225,000
250,000
129.50
250,000
275,000
138.00
275,000
300,000
147.50
300,000
325,000
157.00
325,000
350,000
166.00
350,000
375,000
175.00
375,000
400,000
184.50
400,000
425,000
193.00
425,000
450,000
202.50
450,000
475,000
212.00
475,000
500,000
221.00
500,000
550,000
230.00
550,000
600,000
241.50
600,000
650,000
252.50
650,000
700,000
264.00
700,000
750,000
275.00
750,000
800,000
286.50
800,000
850,000
298.00
850,000
900,000
309.00
900,000
950,000
320.50
950,000
1
332.00
1,000,000
1,050,000
343.50
1,050,000
1
365.00
1,100,000
1,150,000
376.00
1,150,000
1,200,000
387.50
1,200,000
1,250,000
398.50
1,250,000
1,300,000
409.50
1,300,000
1,350,000
421.00
1,350,000
1,400,000
432.00
1,400,000
1,450,000
443.50
1,450,000
1,500,000 and above
455.00
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MANUFACTURING, WHOLESALING AND JOBBING
At least But less than Tax
$ 0
$ 100,000
$ 50.00
100,000
200,000
75.00
200,000
300,000
125.00
300,000
400,000
175.00
400,000
500,000
225.00
500,000
600,000
300.00
600,000
800,000
375.00
800,000
1,000,000
450.00
1,000,000
1,200,000
525.00
1,200,000
1,400,000
600.00
1,400,000
1,600,000
675.00
1,600,000
1,800,000
750.00
1,800,000
2,000,000
825.00
2,000,000
2,500,000
900.00
2,500,000
3,000,000
975.00
3,000,000
3,500,000
1,050.00
3,500,000
4,000,000
1,125.00
4,000,000
4,500,000
1,200.00
4,500,000
5,000,000
1,275.00
5,000,000
5,500,000
1,350.00
5,500,000
6,000,000
1,425.00
6,000,000
6,500,000
1,500.00
6,500,000
7,000,000
1,575.00
7,000,000
7,500,000
1,650.00
7,500,000
8,000,000
1,725.00
8,000,000
8,500,000
1,800.00
8,500,000
9,000,000
1,875.00
9
9,500,000
1,950.00
9,500,000
10,000,000
2,025.00
10,000,000
10,500,000
3,000.00
10,500,000
11,000,000
3,075.00
11,000,000
11,500,000
3,150.00
11,500,000
12,000,000 and
3,225.00
above
SECTION 2.
Sections 15 -28, 15 -29, 15 -30, 15 -31, 15 -32, 15 -33, 15 -34, 15 -35,
15 -36, 15 -37, 15 -38, 15 -39, 15 -40, 15 -41, 15 -42, 15 -43, 15 -44, 15 -45,
15 -46, 15 -447, 15 -48, 15 -49, 15 -50, 15 -51, 15 -52, 15 -53, 15 -54, 15 -56,
15 -57, 15 -58, 15 -59, 15 -60, 15 -61, 15 -61.1, 15 -62, 15 -63, 15 -64, 15 -65,
15 -66, 15 -67, 15 -68, 15 -69, 15 -70, and 15 -72 of the Code of the Town
of Los Gatos are repealed.
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SECTION 3.
Section 15 -30 is added to the Code of the Town of Los Gatos
to read:
SEC. 15 -30 LICENSE TAXES FOR SPECIFIED BUSINESSES
Every person doing any of the kinds of business
specified in the subdivisions of this section 15 -30 shall
pay the business license tax specified in such subdivision.
The fees are annual unless otherwise specified.
SEC. 15- 30.02 ADVERTISING SIGNS
Sign posting and painting $ 280.00
SEC. 15- 30.04 AMUSEMENTS
Shows, concerts, et cetera (per day) $ 28.00
Circuses, menageries, et cetera:
Less than 2,000 seating capacity:
First day $ 280.00
Each succeeding day 35.00
More than 2,000 seating capacity:
First day 420.00
Each succeeding day 70.00
Side Shows (per day)
Entrance fee not exceeding $.10 14.00
Entrance fee exceeding $.10 28.00
Circus procession or parade (each) 140.00
Carnivals (per week) 28.00
Ferris wheels, merry -go- rounds, et cetera
(per month) 140.00
Public dances:
Per dance 14.00
Per quarter 70.00
SEC.
15- 30.05..
APARTMENT RENTAL (Per unit. The
term
apartment
includes all buildings or groups
of buildings
on
the same premises, composed of a
total
of six or
more dwelling units.)
$ 4.20
SEC.
15- 30.06_
AUCTIONEERS (semi- annual
$ 35.00
SEC.
15- 30.08
BILLIARD AND POOL ROOMS
(per table)
$ 33.60
SEC. 15- 30.10 BOARDINGHOUSES
Boarding houses licensed by the state or
county as boarding houses for pensioners, and who
board pensioners exclusively, are exempt from the
business license tax.
For first four boarders $ 14.00
For each person over four 2.80
SEC. 15- 30.12. CLEANING AND DYEING LAUNDR
DELIVERY VEHICLES (semi- annual,
per vehicle $ 56.00
The tax applies to those who have no fixed
place of business in the Town. Cleaners, dyers
and laundries in Town are taxed under subdivision
15- 30.32)
SEC. 15- 30.14 CONTRACTORS (semi - 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.
When the total price of all jobs in a year
will be $400.00 or more $ 56.00
When the total price of all jobs in a year
is under $400.00, per job 14.00
-5-
SEC. 15- 30.16 HOSPITALS, REST HOMES, ETC.
(semi - annual, or $ 35.00
per bed if that is larger) 2.80
SEC. 15- 30.18 HOTELS AND MOTELS (annual,
per guest room)
With meal service 4.20
With no meal service 2.80
(Business activities other than renting
rooms, conducted in connection with a hotel,
are taxed separately.)
SEC 15- 30.20 HOUSE MOVERS
Annual license $ 70.00
Additional per structure :moved 56.00
SEC. 15- 30.22 ITINERANT PHOTOGRAPHERS $140.00
SEC. 15- 30.24 ITINERANT VENDORS (daily) $ 70.00
The words "itinerant vendor" mean any person, both
principal and agent, who engages in a temporary and transient
business in 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 relieved 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.
SEC. 15- 30.28 JUNK DEALERS (semi- annual $ 140.00
"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 rags, sacks,
bottles, cans, papers, metals or other articles
of junk.
SEC. 15- 30.30. JUNK COLLECTORS (semi- annual
per vehicle) $ 28.00
"Junk collector" means any person who has
no fixed place of business in the Town and who
engages in or carries on the business of
collecting, buying or selling any old rags,
sacks, bottles, cans, papers, metals or other
articles of junk.
SEC. 15- 30.32. LAUNDRIES (dry cleaners, with
place of business in Town,
including vehicles - annual) $ 70.00
IWC
SEC. 15- 30.34. MOBILEHOME PARKS semi- annual)
Ten spaces or less $ 42.00
Each space more than ten 2.80
SEC. 15- 30.36 PEDDLERS
Peddlers of wares other than food per persona
(Daily) $ 14.00
(Monthly maximum) 25.00
Peddlers of food, except lunch wagon
operators (using a vehicle, per
vehicle, semi - annual) 70.00
(not using a vehicle, carrying wares
by hand) 28.00
Lunch wagon operators (per vehicle, semi-
annual) 70.00
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 five dollars per day.
This rule applies only when all fees, commissions or other
remuneration 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)
$ 5.00
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 of any building, unenclosed or
vacant lot, or parcel of land, who sells or offers for sale
any goods, wares or merchandise in his possession.
M-02
SEC. 15- 30.38 PROFESSIONAL AND SEMI- PROFESSIONAL
OCCUPATIONS
(Per profession or semi - professional person) $ 70.00
(Additional per employee) 10.00
Professional or semi - professional 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
Detective or investigative personnel
Draftsman
Drugless practitioner
Electrologist
Engineer: civil, mining, electrical, construction
Engineer: structural, consulting, mechanical, hydraulic
Engraver
Feed, grain and fruit broker
Geologist
Illustrator or show card writer
Landscape architect
Lapidary
Lithographer
Masseuse or masseur
Oculist, optician or optometrist
Osteopath
Physician
Real estate agents and brokers
Surgeon
Surveyor
Taxidermist
Veterinarian
X -ray, dental or medical laboratory
SEC. 15- 30.40 SERVICE OCCUPATIONS $ 35.00
"Service occupations" means appliance, home furnishing
or radio and television installation, maintenance and repair,
janitorial and building maintenance, or landscape installation
and maintenance.
SEC. 15- 30.42 SHOOTING GALLERIES $ 70.00
SEC. 15- 30.44 SOLICITORS (per business $ 70.00
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.
SEC. 15- 30.46. TAXICABS
(Per business) $ 84.00
(Additional per taxi) 14.00
SEC. 15- 30.48 THEATERS AND CONCERT HALLS
(per seat) $ 0.56
SEC. 15- 30.50 TRUCKING (semi - 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) $ 35.00
(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 note:
-10-
For one vehicle of not more than one
and one -half tons capacity
For each additional vehicle of not more
than one and one -half tons capacity
For each additional ton or fraction thereof
over one and one -half tons
In determining the capacity of the vehicles, the
manufacturer's rated capacity shall be used.
SECTION 4.
$ 28.00
14.00
14.00
This ordinance relates to taxes for the usual and current
expenses of the Town. It takes effect immediately and is operative
January 1, 1979. 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.
This ordinance was introduced at a continued regular meeting of
the Town Council of the Town of Los Gatos on May -16, 1978, and adopted
by the following vote as an ordinance of the Town of Los Gatos at a
regular meeting of the Town Council on June 5th , 1978.
AYES: COUNCIL MEMBERS Ruth Cannon, Thomas J. Ferr i to, John B.
Lochner, Peter W. Siemens and Mardi Gualtieri
NOES: COUNCIL MEMBERS None
ABSTAIN: COUNCIL MEMBERS None
ABSENT: COUNCIL MEMBERS
SIGNED: (�G�,(
MAYORt OF THE TOWN OF LOS GATOS
ATTEST:
CLERK O VTHE VW9 bV LOS GATOS
None
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