Title
Adopt ORDINANCE No. 2017-18, an Ordinance Amending Section 2-2-500 of the City of San Leandro Municipal Code in its Entirety Relating to the Business License Tax for 2017-2018
Body
The City Council of the City of San Leandro does ORDAIN as follows:
Section 1. Chapter 2, Title 2, Section 2-2-500 of the San Leandro Municipal Code is amended and replaced in its entirety as follows:
“2-2-500 FEES BASED ON NATURE OF BUSINESS
Every person commencing or carrying on a business within this City shall pay a license tax in an amount determined by the Finance Director in accordance with the nature of the business as hereinafter set forth:
Annual
Business Classification Base Fee Unit Fee Unit Fee Basis
Automobile Wrecking $661.60 - Flat/Annual
Bingo $132.00 - Flat/Annual
Carnival $132.00 $238.00 Flat/Daily
Christmas Trees/Pumpkin Patch $661.60 - Flat/Annual
Coin-Operated Device $132.00 $1.20 Per $1,000 of gross receipts
Commercial Advertising $661.60 - Flat/Annual
Contractors $132.00 $79.40 Per each owner and each employee
Dance Hall $661.60 - Flat/Annual
Firearms Dealer $132.00 $4.00 Per $100 of gross receipts attributable to
the sales of firearms capable of being
concealed upon the person and
ammunition for such firearms, excluding
sales to public agencies
Fortunetelling $661.60 - Flat/Annual
Itinerant Merchant $132.00 $41.00 Flat/Weekly
Manufacturing $132.00 $39.60 Per each owner and each employee
Miscellaneous $132.00 $39.60 Per each owner and each employee
Mobile Food Vendors $132.00 - Flat/Annual
Nonresidential Property Rental $132.00 $19.80 Per 1,000 square feet
Residential Property Rental $132.00 $11.90 Per unit or space
Parking Lot $132.00 $100.00 Per $1,000 of gross receipts
Pawnbroker $661.60 - Flat/Annual
Peddler/Solicitor $132.00 $39.60 Per each owner and each employee
Professional $132.00 $99.30 Per each owner and each employee
Public Utilities $132.00 $39.60 Per each owner and each employee
Recreation and Entertainment $132.00 $79.40 Per each owner and each employee
Retail $132.00 $39.60 Per each owner and each employee
Secondhand Dealer $661.60 - Flat/Annual
Services $132.00 $79.40 Per each owner and each employee
Towing $132.00 $1.20 Per $1,000 of gross receipts
Warehouse/Storage $132.00 $103.00 Per 1,000 square feet
Waste Disposal Site $132.00 $1.78 Per ton
Wholesale/Distribution General $132.00 $103.00 Per 1,000 square feet
Wholesale/Distribution - Large
Local seller $132.00 $39.60 Per each owner and each employee,
if sales tax revenue to the City is >
$50,000 based on prior fiscal year
Businesses based in the City of San Leandro with three or fewer employees are exempt from paying the Unit Fee above. The business license fees established by this Section shall continue to be adjusted annually by an amount equal to the percentage increase in the Consumer Price Index for All Urban Consumers (CPI-U) for the San Francisco-Oakland-San Jose metropolitan area, as published by the U.S. Department of Labor, Bureau of Statistics.”
Section 2. Effective Date.
This Ordinance shall take effect thirty days after its second reading. However, the requirements of this ordinance, having been approved and established by the voters, shall be effective as of December 1, 2017. The City Clerk is directed to publish the title once and post a complete copy thereof on the City Council Chamber bulletin board for five (5) days prior to adoption.
Introduced by Councilmember on this 20th day of November, 2017, and passed to print by the following called vote:
Members of the Council:
AYES:
NOES:
ABSENT: