1983-14 RESOLUTION NO. 83- 14
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
GRAND TERRACE, CALIFORNIA, RESCINDING RESOLUTION
NO. 79-15 AND FIXING AND ESTABLISHING CHARGES FOR
A BUSINESS LICENSE TAX.
WHEREAS, it has been determined that the Resolution fixing and
establishing charges for Business License Tax is to include a Business License
requirement for individuals owning two or more rental units; and
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF GRAND TERRACE DOES
HEREBY RESOLVE, DECLARE, DETERMINE, AND ORDER AS FOLLOWS:
SECTION 1. Resolution No. 79-15 is hereby rescinded in its entirety.
SECTION 2. Pursuant to the provisions of the Business License Tax
Ordinance of the City of Grand Terrace, any person, firm, or corporation
conducting or carrying on business within said City 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. Duplicate License - Each person seeking a duplicate of a
previously issued license shall pay a duplicate license fee of Five Dollars
(5.00) ;
B. Amended License - Each person seeking to have their
business license amended to co—n—d—ucT business at a new location shall pay a fee
of Five Dollars ($5.00) ; -
C. Penalty - Each person failing to file any required sworn
statement or application s all pay a penalty fee computed at the simple
interest rate of twelve percent (12%) added to any tax determined to be
payable;
D. Exempt - Each business which has annual gross receipts of
less than One Thousan Do ars ($1,000.00) shall not be required to pay a
business license tax;
E. Gross Receipts Tax Schedule - 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:
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. Rentals - Each person who owns multiple residential units
(two or more) or 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 purpose 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.
G. Flat Rate Tax Schedule - Each person carrying on or
conducting any business within the ity o Grand Terrace and not having been
specifically taxed under any other section of this Resolution shall pay a
business license tax levied at the flat rate set forth as follows:
AUCTIONEER - $ 15f 00 per day;
BAIL BONDSMAN - 50.00 annually;
OUTDOOR FESTIVAL - 100.00 per day;
CARNIVAL - 50.00 per day plus $5.00
for 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 Engin-
eering Contractor)
Class A & B-1 Lic. - 100.00 annually;
All other State Lic'd. - 50.00 annually;
HOSPITAL )
CONVALESCENT, HOSPITAL)
REST- HOME )
SANITARIUM )
r Up to 20 beds - 50.00 annually;
In excess of 20 beds - 50.00 annually plus $2.00
for each bed over 20;
DANCING (Public without charge) - 15.00 per quarter;
" (Public for profit) - 5.00 per day or
20.00 per quarter;
DELIVERY BY VEHICLE - 15.00 per quarter;
DOG KENNEL - 15.00 annually per each
increment of 15 dogs;
HANDBILL DISTRIBUTOR - 10.00 per day;
PEDDLER/SOLICITER - 25.00 per quarter;
PROFESSIONAL, OUTSIDE (e.g.
Engineer, Physician, Surveyor) - 50.00 annually;
REAL ESTATE BROKER - 30.00 annually;
SAVINGS & LOANS ASSOC. - 100.00 annually;
SECURITY SERVICE - 15.00 per quarter;
SERVICE COMPANY (e.g.laboratory) - 30.00 annually;
SHOE STAND - 5.00 annually;
STAMP REDEMPTION - 25.00 per quarter;
SWAP MEET - 50.00 annually;
TRANSPORTATION, PASSENGER - 10.00 annually;
ANY OTHER - 30.00 annually.
ADOPTED this 15th day of April , 1983.
-2-
ATTEST:
i ty_C1_e of the City o and Mayor oft Ci of Grand race
Terrace and of the City Cou cil and of the Ci Co ncil thereo
-'thereof.
Approved as to form:
City Attorney
- 3 -
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) ss.
CITY OF GRAND TERRACE )
I, MYRNA ERWAY, 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 a regular meeting of the City Council held on the 14th day of
April , 1983, and that it was so adopted by the following vote:
AYES: Councilmembers Rigley, Nix, Pfennighausen;_
NOES: Councilman Petta; Mayor Grant.
ABSENT: None.
rl—ty-71erk f the i ty o ran errace
and of the City Council thereof'.
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) ss.
CITY OF GRAND TERRACE )
I, MYRNA ERWAY, 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. 83-14 of said City, and that the same has not been amended or
repealed.
DATED: April 14, 1983.
City C o the City
of
Gr d Terrace
and of a City Council the of.