1979-15 RESOLUTION NO. 79-15
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF GRAND TERRACE FIXING AND ESTABLISHING CHARGES
FOR A BUSINESS LICENSE TAX
NOW, THEREFORE, the City Council of the City of Grand Terrace does
hereby RESOLVE, DETERMINE AND ORDER as follows:
Section 1 . Pursuant to the provisions of the Business Tax Ordinance
No. 15 of the City of Grand Terrace, any person, firm or corporation con-
ducting or carrying on business within the City of Grand Terrace shall
be charged a business license tax based upon the following schedule in
accordance with applicable Consumer Price Index as approved by the City
Council .
(a) Each person seeking a duplicate of a previously issued license,
shall pay a duplicate license fee of Five Dollars ($5.00);
(b) Each person seeking to have their business license amended to
conduct business at a new location shall pay a fee of Five Dollars
($5.00);
(c) Each person failing to file any required sworn statement or
application shall pay a penalty fee computed at the simple interest
rate of twelve per cent (12%), added to any tax determined to be payable;
(d) Each business which has annual gross receipts of less than One
Thousand Dollars ($1 ,000.00) shall not be required to pay a business
license tax;
(e) Each person conducting or carrying on a fixed business located in
the City of Grand Terrace shall pay a business license tax based upon
their annual gross receipts as follows:
GROSS RECEIPTS TAX SCHEDULE
[4 Business License Tax Gross Receipts
$ 25.00 Flat Rate Under $100,000
50.00 " $100,000 up to $ 300,000
75.00 " 300,000 up to 500,000
100.00 " 500,000 up to 750,000
200.00 " 750,000 up to 1 ,000,000
200.00 Plus $0.10 per $1 ,000 of gross receipts over $1 ,000,000
to a maximum of $715.00.
(f) Each person who owns property or improvements within the City of
Grand Terrace who receives any rental income therefrom however such
income is designated or collected shall , for the purposes of paying a
business license tax, have all such income taxed under the gross receipts
provisions as if such person were conducting or carrying on business at
a fixed location within the City of Grand Terrace. Rental income shall
include the value of the compensation or return for the use of real
property or improvements thereon.
FLAT RATE TAX SCHEDULE
Each person carrying on or conducting any business within the City of
Grand Terrace and not having been specifically taxed under any other section
of this Resolution, shall pay a business license tax levied at a flat rate,
set forth as follows:
AUCTIONEERS: $ 15.00 per day.
BAIL BONDSMAN: 50.00 annually.
OUTDOOR FESTIVALS: 100.00 per day.
CARNIVAL: 50.00 per day, plus $5.00for each side show.
CIRCUS: 1 ,000 - 4,000 seats -- $50.00 per day;
Over 4,000 seats $100.00 per day.
CONTRACTOR: State Licensed General and Engineering Contractors:
Class A & B-1 License - $100.00 annually,
All other State Licensed Contractors -
$50.00 annually.
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f CONVALESCENT HOSPITALS ) Up to 20 beds - $50.00 annually,
fi. HOSPITALS, REST HOMES in excess of 20 beds - $50.00 annually
SANITARIUMS: ) plus $2.00 for each bed over 20.
DANCING - PUBLIC
WITHOUT CHARGE: $15.00 per quarter.
DANCING - PUBLIC
FOR PROFIT: $5.00 per day or $20.00 per quarter.
DELIVERY BY VEHICLE: $15.00 per quarter.
DOG KENNELS: Each increment of 15 dogs - $15.00 annually.
HANDBILL DISTRIBUTORS: $10.00 per day.
SECURITY SERVICE: $15.00 per quarter.
REAL ESTATE BROKERS $30.00 annually.
SAVINGS & LOANS ASSOC: $100.00 annually.
SHOE STAND: $5.00 annually.
STAMP REDEMPTION: $25.00 per quarter.
SWAP MEET: $50.00 annually.
TRANSPORTATION,
PASSENGER: $10.00 annually.
PEDDLERS & SOLICITORS: $25.00 per quarter.
PROFESSIONALS, OUTSIDE
(e.g. Engineers, Physi-
cians, Surveyors) : $50.00 annually.
SERVICE COMPANIES
(e.g. Laboratories): $30.00 annually.
ANY OTHER BUSINESS: $30.00 annually.
ADOPTED this 19th day of April , 1979.
L
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L
Mayor OV the City of Grand Terrace
and of the City Council thereof.
ATTEST:
L
City Clerk o the City of Grand
Terrace and of the City Council
thereof
(SEAL)
Approved as to form:
City Attorney
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STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) ss.
CITY OF GRAND TERRACE )
I , SETH ARMSTEAD, City Clerk of the City of Grand Terrace,
DO HEREBY CERTIFY that the foregoing Resolution was duly adopted by
the City Council of said City at the regular meeting of the City
Council held on the 19th day of April , 1979, and that it was so
adopted by the following vote:
AYES: Councilmen Tillinghast, Erway, Allen, Grant;
Mayor Tony Petta.
NOES: NONE
ABSENT: NONE
Sub"scribbed and Sworn to before me �9
day of City City Clerk of the City of Grand
Terrace and of the City Council
80id.4Y?!IIUC thereof.
zRstst4stonaonc:z�RS52su.L S '�SUZSx25
oFFIcwL SEAL C'
(SEAL) t.y�'. KITTY L. HILL
�{ NOTARY RU3LIC CALIFORNIA
K f' PR.NCI4AL OFFICE IN
DINO COUNTY
STATE OF CALIFORNIA ) �fY Commis Ian E Pi e SAN s Ju e 14,1982
COUNTY OF SAN BERNARDINO ) ss. �.'�Ae=�- � -
CITY OF GRAND TERRACE )
I, SETH ARMSTEAD, City Clerk of the City of Grand Terrace,
DO HEREBY CERTIFY that the above and foregoing is a full , true and
correct copy of Resolution No. 79-15 of said City Council , and that
the same has not been amended or repealed.
DATED: April 19, 1979
,&g qMy �
(SEAL) City Clerk of he City of Grand
SRoscribeJ and Sworn to before me -- this Terrace and of the City Council
(� thereof.
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N i.1y 173yIC f IY L HILL
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