Antioch Municipal Code Art. 2 Taxes

(A) Any business not specifically enumerated in this chapter which the city may tax under this chapter shall pay a business license tax according to annual gross receipts, as specified in this section.

(B) Computation. Annual gross receipts shall be based on the data required of an applicant by § 3-1.112(B) of this chapter.

(C) GROSS RECEIPTS shall mean the total sale prices of all sales, and/or the total amount charged or received for the performance of any act or service or employment, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act, service or employment is done as a part of or in connection with the sale of materials, goods, wares or merchandise, and when such act, service or employment occurs as a result of any business activity within the city. GROSS RECEIPTS includes all receipts, cash, credits and property of any kind or nature, except as excluded by this division (C), without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever as shown by either the federal or state income tax return required to be filed by such person. GROSS RECEIPTS exclude:

(1) Cash discounts allowed and taken on sales;

(2) Credit allowed on property accepted as part of the purchase price and which property may later be sold;

(3) Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;

(4) Such part of the sale price of property returned by purchasers upon rescission of a contract of sale as is refunded either in cash or by credit;

(5) Amounts collected for others for whom the business acts as an agent or trustee to the extent such amounts are paid to those for whom collected;

(6) The amount of gross receipts which has been the measure of a license tax paid to any other local government; and

(D) Those whose annual gross receipts fall within the range limits set forth in this division (D) shall pay a business license tax as indicated below:

(Ord. 2082-C-S, passed 3-25-14; Am. Ord. 2094-C-S, passed 12-9-14)

All business license taxes shall be payable to the Tax Administrator at such place as he or she shall designate. The business license tax for new business licenses is due and payable upon the submission of an application for a new business license. The business license tax for businesses submitting a renewal application is due and payable within 30 days after the expiration date of the business license for which a renewal is sought.

(Ord. 2082-C-S, passed 3-25-14)

(A) Unless otherwise specified by the terms of a particular license, taxes are due and payable within 30 days following expiration date of the license.

(B) Any business license tax not paid when it becomes due and payable shall be delinquent and the following penalties added to it as follows:

(1) Ten percent of the business license tax for a delinquency after 30 days from the expiration date;

(2) Thirty percent of the business license tax for a delinquency of 60 days from the expiration date plus a new application fee as provided in § 3-1.120; and

(3) Fifty percent of license tax for a delinquency of 90 days from the expiration date plus a new application fee as provided in § 3-1.120.

(C) Failure to pay the business license tax is a violation of the Antioch Municipal Code and a public nuisance. The city may seek any remedies available to it for such violation and public nuisance.

(D) Any business operating in violation of the Antioch Municipal Code or as a nuisance is subject to water service disconnection, subject to noticing requirements under the law.

(Ord. 2082-C-S, passed 3-25-14)

The amount of any business license tax and any other tax or fee due under this chapter shall constitute a debt to the city and any person who fails to pay all such taxes and fees in full when due shall be subject to an action in the name of the city in any court of competent jurisdiction for the collection of the amounts due with such prejudgment and post-judgment interest as allowed by law. Such person shall also be obligated to pay the city its reasonable and actual costs of collection, and entitled to recover from the city its reasonable and actual costs of defense if a debt action results in a final judgment in favor of the defendant. No fee shall be awarded to either the city or a successful defendant unless notice of intent to seek a fee award is provided by the prayer of a complaint or answer or otherwise upon the initiation of the action.

(Ord. 2082-C-S, passed 3-25-14)

Upon written application from a licensee filed with the City Clerk within seven days of a determination of the Tax Administrator, or his or her designee the City Manager shall resolve cases of doubt as to any applicant's entitlement to an exemption from any business license tax or fee or from the application of any provision of this chapter.

(Ord. 2082-C-S, passed 3-25-14)

Pursuant to state law, this chapter does not require payment of a business license tax from any non-profit entity managed, or carried on wholly for the benefit of charitable purposes; nor shall any business license be required to conduct any entertainment, concert, exhibition, or lecture on scientific, historical, literary, religious, or moral subjects whenever the receipts are to be appropriated to any non-profit entity. Nothing in this chapter shall be deemed to exempt any non-profit entity from the permit or application fee requirements of this chapter.

(Ord. 2082-C-S, passed 3-25-14)

Pursuant to the Cal. Business and Professions Code § 16001.7 and as may be amended, honorably discharged or relieved veterans shall be entitled to business licenses for sale of goods other than alcoholic beverages without payment of any tax required by this chapter, provided such persons first provides the evidence sufficient to satisfy the Tax Administrator or his or her designee that the applicant has received an honorable discharge from United States military service. Applicants pursuant to this section shall comply with all other provisions of this chapter pertaining to the licensing and permitting of businesses.

(Ord. 2082-C-S, passed 3-25-14)

This chapter does not require farmers to procure a license or to pay any tax or fee under this chapter to sell exclusively their own produce. This exemption shall not apply to those who buy goods for resale as well as selling their own produce.

(Ord. 2082-C-S, passed 3-25-14)

(A) Every person claiming to be entitled to exemption from payment of any license tax provided for in this chapter on the grounds that the imposition of such tax places an unlawful burden upon his or her right to engage in commerce with foreign nations or among several states or conflicts with the regulation of interstate commerce by the United States shall file an affidavit with the Tax Administrator or his or her designee disclosing the interstate or other character of the business entitling such exemption and containing the following information:

(1) The name and the location of the person for whom the orders are to be solicited or secured;

(2) The name of the nearest local or state manager, if any, and his or her address;

(3) The kind of goods, wares, merchandise, or services to be delivered or performed;

(4) The place from which the goods, wares or merchandise are to be shipped or forwarded or the services performed;

(5) The method of solicitation or taking orders;

(6) The location of any warehouse, factory, or plant within the state;

(7) The method of delivery;

(8) The name and the location of the residence of the applicant; and

(9) Any other facts necessary to establish such claim of exemption.

(B) A copy of the order blank, contract form, or other papers used by such person in taking orders shall be attached to the affidavit. If it appears that the applicant is entitled to such exemption, the Tax Administrator or City Manager, as the case may be, shall issue the permit and licenses required by this chapter upon demonstration the applicant is entitled to them, but shall not collect the taxes required by this chapter to the extent the applicant is exempted from them by law.

(C) Apportionment. When any person’s activities occurring both within and without the city contribute to the conduct of business taxed under this chapter or a taxpayer otherwise asserts a right based in applicable law to apportion the tax due under this chapter, the tax imposed on his or her activities shall be apportioned in a manner that is fairly calculated to determine the amount of gross receipts or the portion of a flat tax derived from or attributable to engaging in business in the city and fairly apportioned to his or her benefits from or burdens on the services of the city. The apportionment may be made on the basis of payroll, value and situs of tangible property; total business expenses; or by reference to any of these or other factors; or by another method of apportionment that will fairly determine the amount of gross receipts derived from or attributable to engaging in business in the city proposed by the taxpayer and approved by the Tax Administrator or, in the absence of a proposal by the taxpayer, as the Tax Administrator may reasonably determine.

(Ord. 2082-C-S, passed 3-25-14; Am. Ord. 2092-C-S, passed 8-12-14)

(A) Commercial. Every person, except those mentioned in subdivision (B) of this section, engaged in advertising by means of a loudspeaker, sound amplifier, or similar device, or a display of signs, placards, billboards, or other advertising matter, when such mechanical or electrical device and/or signs, placards, billboards, or other advertising matter is attached to a vehicle moving about on the public streets of the city, shall pay a business license tax in an amount of $15 per month. Each such license shall terminate 30 days from the issuance date and be subject to the regulations set forth in Article 4, Chapter 2, Title 5 of the Antioch Municipal Code.

(B) Noncommercial. Every person engaged in publicizing by means of a loudspeaker or sound amplifier attached to a vehicle moving about on the public streets of the city shall pay a business license tax in the amount of $1 per month. Each such license shall terminate 30 days from the issuance date and be subject to the regulations set forth in Article 4, Chapter 2, Title 5 of this Code.

(Ord. 2082-C-S, passed 3-25-14)

Cross-reference:

Advertising, see §§ 5-2.101 et seq.

Every person engaged in the business of conducting boxing contests or boxing or sparring exhibitions shall pay a business license tax in the amount of $100 per day.

(Ord. 2082-C-S, passed 3-25-14)

Every person engaged in the business of conducting card rooms shall pay a business license tax based on gross receipts or $260 per card table, per year, whichever is less unless the amount of the business license tax is otherwise established by the conditions to the card room license granted by the City Council.

(Ord. 2082-C-S, passed 3-25-14)

Every person engaged in the business of conducting circuses and carnivals shall pay a business license tax in the amount of $100 for the first day and $50 for each day thereafter.

(Ord. 2082-C-S, passed 3-25-14)

(A) Every person engaged as a contractor in any business activity which requires a permit under Title 8 of this Code shall pay a business license tax when each building permit is issued at the rate of $0.75 for each $1,000 or fraction thereof of the value used to determine the charge for the building permit.

(B) No contractor shall pay more than $2,400 under this section in any 12 month period from when the building permit is issued. It shall be the responsibility of a contractor who has paid the maximum tax to establish when a building permit is issued that he, she or it has paid the maximum tax and that no additional tax is due.

(C) Subcontractors on a job for which the subcontractor has provided written evidence acceptable to the Tax Administrator that the general contractor has paid the business license tax for the full job value pursuant to division (A) above shall only be required to obtain a business license certificate and pay such application fee, but not be required to pay the business license tax.

(Ord. 2082-C-S, passed 3-25-14)

Every person engaged in the business of conducting dances for which an admission fee is charged shall pay a business license tax in the amount of $100 for each such dance. The provisions of this chapter shall not apply to dance halls permitted pursuant to Chapter 6 of Title 5 of this Code.

(Ord. 2082-C-S, passed 3-25-14)

Cross-reference:

Dances, see §§ 5-6.01 et seq.

Every fortune-teller defined in § 3-1.102 of this chapter that is not engaged in First Amendment activities shall pay a license tax based upon his, her or its gross receipts as provided in § 3-1.201.

(Ord. 2082-C-S, passed 3-25-14)

(A) In lieu of any other business license tax, every residential landlord defined in § 3-1.102 of this chapter shall pay an annual Residential Business License Tax in the amount set forth in division (B), below, based on the total number of units within the city that are rented or made available for rent at any time within the applicable license year.

(B) The amount of the Residential Business License Tax applied per residential rental unit shall be assigned based on the type of unit, as defined by this code. The unit types below may apply to any unpermitted residential use notwithstanding the absence of facilities that would otherwise be required if the use was legally permitted.

(C) The following living quarters are excepted from this requirement to pay a business license tax based on dwelling units but still must pay the tax based on gross receipts as provided in § 3-1.201:

(1) Those that fit within the definition of hospital, hotel, motel, and convalescent and extended care facility and residential care facility as defined in § 9-5.203 of the Antioch Municipal Code;

(2) Those that are exempt as a matter of law; and

(3) Those that the Finance Director reasonably determines to be substantially similar in nature to one of the excepted living quarters listed above.

(D) The Finance Director may promulgate policies and procedures to administer this tax.

(E) Any amendment to this section shall not be interpreted to expand the amount or rate of residential landlord tax approved by the voters on November 4, 2014 or to otherwise conflict with the California Constitution.

(Ord. 2094-C-S, passed 12-9-14; Am. Ord. 2227-C-S, passed 6-27-2023)

(A) PROFESSIONAL means:

(1) A person employed as a physician, dentist, pharmacist, psychologist, lawyer, accountant, actuary, architect, engineer, economist, scientist, nurse, teacher, computer system analyst, graphic designer and business management consultant; or

(2) A person who believes their profession is substantially similar to those listed in division (A)(1) above may appeal the determination that they are not a professional to the Board of Administrative Appeals pursuant to Chapter 4 of Title 1 of the Antioch Municipal Code including payment of an appeal fee in advance as established per the Master Fee Resolution.

(B) The owner of such business shall pay a business license tax based on gross receipts as provided in § 3-1.201 provided that the maximum annual tax payable under this section shall be $312.50 annually.

(Ord. 2082-C-S, passed 3-25-14)

Every person engaged in the business of conducting a skating rink shall pay a business license tax in the amount of $5 per day.

(Ord. 2082-C-S, passed 3-25-14)

Every person engaged in the business of conducting a taxi service shall pay a business license tax based on gross receipts as provided in § 3-1.201 plus any regulatory fee(s) identified in the Master Fee Schedule.

(Ord. 2082-C-S, passed 3-25-14)

Every person engaged in business by vehicle shall pay a business license tax based on gross receipts as provided in § 3-1.201.

(Ord. 2082-C-S, passed 3-25-14)

Cross-reference:

Taxicabs and rent cars, see §§ 5-12.01 et seq.

(A) The owner of each amusement device/vending machine installed, placed or used in the city, except a machine owned by the owner/operator of the premises where it is located, shall pay a business license tax based on gross receipts as provided in § 3-1.201.

(B) When an amusement device/vending machine is owned or operated by the owner or operator of the premises where it is located, the owner shall include the receipts therefrom in his, her or its gross receipts for any computation required by this chapter.

(Ord. 2082-C-S, passed 3-25-14)

Every person engaged in the business of wholesaling within the city, whether at a fixed place of business or from trucks, and including the selling of merchandise, articles and goods to retail stores, restaurants, hotels, and similar businesses shall pay a business license tax in the amount of $115 per year.

(Ord. 2082-C-S, passed 3-25-14)

Every person engaged in business as a flea market operator or vendor shall pay a business license tax in the amount of $10 per day.

(Ord. 2082-C-S, passed 3-25-14)

Notwithstanding anything to the contrary contained within this article, itinerant vendors, invited and authorized by the sponsoring licensees conducting promotional sales or merchandise shows, shall not be required to secure a license or to pay a business license tax under this chapter, provided the sponsoring licensees pays an additional business license tax for each such itinerant vendor in the amount of $100 per promotional sale or merchandise show.

(Ord. 2082-C-S, passed 3-25-14)

(A) Every person conducting or carrying on a business consisting of manufacturing, packing, or processing any goods, wares, or merchandise at a fixed place of business shall pay a business license tax based on gross receipts as provided in § 3-1.201.

(B) For the purposes of this section, the tax shall be applicable to the value of the manufactured or processed product, as reflected by the licensee's method of accounting, using generally accepted principles of accounting consistently applied, less the cost of purchased raw materials or, in the alternative, less the value of the raw materials or the value of the partially completed product when it enters the manufacturing process.

(Ord. 2082-C-S, passed 3-25-14)

A condominium conversion business license tax is imposed upon the development of all condominium conversion projects in the amount of $500 per dwelling unit.

(A) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.

CONDOMINIUM and CONDOMINIUM CONVERSION. These terms shall be defined as in § 9-5.203 of Chapter 5 of Title 9.

DEVELOPMENT. Any and all acts connected with the creation, conversion into, marketing of, or improvement to convert an existing residential dwelling unit into a residential condominium.

SALE. The transfer of title to property, or the exclusive right to occupy it, by the execution of a deed, lease, or other instrument by a seller or lessor and unconditional delivery thereof to the purchaser or lessee. For the purposes of this section, a SALE shall not be deemed to be completed until a properly executed deed, lease, or other instrument is delivered to the purchaser or lessee, except in a land sale contract where the sale shall be completed upon the execution of the contract. The recordation of the deed or lease, or a memorandum thereof, shall be prima facie evidence of delivery.

(B) Condominium conversion licenses. The Tax Administrator or his or her designee shall issue a condominium conversion business license following: (i) approval of a tentative map and use permit; (ii) upon the payment of the required business license tax provided for in this section or upon the execution and recordation of a duly notarized agreement signed by all record owners of the property contained within the condominium project, in a form approved by the City Attorney, agreeing to pay the condominium license tax prior to the transfer of title to each unit. The tax shall be paid before the city approves a final subdivision map unless record owners provide an agreement to pay, in which case at least 25% of the tax owing on the first phase of converted units available for sale shall be paid in cash before approval of a final map. Such agreement shall be recorded with the County Recorder and shall create a lien against the property until paid. Within five days after the payment of such tax, the Tax Administrator or his or her designee shall record a release of the lien.

(C) Exemption. The tax imposed by this section shall not apply to a condominium conversion to be occupied predominately by senior citizens or disabled persons of low income.

(D) Tax liens; hearings. In the event a developer shall fail to obtain a condominium conversion business license, the Tax Administrator or his or her designee shall notify him, her or it of the violation of this chapter and that if the developer does not request a hearing by a writing submitted to the City Clerk within five days of that notice, a lien will be filed against the property for the full amount of the business license tax due under this section. In the event an aggrieved person timely requests a hearing, a public hearing will be noticed to affected property owners and the developer and conducted by the Tax Administrator or his or her designee within 30 days of such request, at which time any aggrieved person may present evidence to contest the lien. The Tax Administrator or his or her designee shall determine the developer's obligation to pay the business license tax and the amount of the business license tax owed and give notice of that decision at least five days before recording the lien.

(E) Filling notices of liens. The Tax Administrator or his or her designee upon the determination that the business license tax is due, shall record a notice of lien in substantially the following form:

NOTICE OF LIEN - Pursuant to the authority vested in me by Section 3-1.232 of the Antioch Municipal Code, I did hold a hearing on the day of , 20 , which date was within 30 days after receiving a request for hearing and more than five days after mailing notice of that hearing to interested parties, to ascertain whether a tax lien should be imposed upon the property described below for nonpayment of a required condominium conversion business license tax of which $ is still unpaid and owing; and having determined at that hearing that this amount is owed to the City of Antioch, the City does hereby claim a lien on said real property in the sum of $ , and the same shall be a lien upon the real property until paid in full and discharged of record, and said sum shall be collected in the same manner and at the same time as are the taxes for the City on that real property and subject to the same penalties and procedures to foreclose.

The real property herein mentioned and upon which a lien is claimed is that certain piece or parcel of land in the City of Antioch, County of Contra Costa, State of California, and particularly described as follows (description of property):

Dated this day of , 20 .

Tax Administrator or his/her designee

(F) Remedies of this section. The remedies for failure to pay the business license tax imposed by this section shall be supplementary to any other remedy provided by law for the failure to pay a business license tax and shall also be cumulative, both with regard to each remedy provided by this chapter and each remedy provided by law.

(G) Tax refund. If the condominium conversion project is never consummated by sale of a unit, the person paying the business license tax shall be entitled to a refund of tax upon the filing of a new map, reversion to acreage or other lawful means to terminate the condominium status of the property. The city shall make the refund within 30 days of adoption of a budget for the fiscal year commencing the filing with the Tax Administrator or his or her designee of a complete application for refund. The tax Administrator or his or her designee shall release any recorded lien immediately upon such refund.

(Ord. 2082-C-S, passed 3-25-14)

All real estate brokers and agents doing business within the city, whether located within in the city or not, shall pay a yearly business license tax based on gross receipts directly attributable to business activity conducted within the city as provided in § 3-1.201. If the broker includes in the gross receipt calculation the activities of all affiliated real estate agents within the city, then the agents do not need to obtain a separate business license certificate or pay a separate business license tax.

(Ord. 2082-C-S, passed 3-25-14)

The administrative fee imposed under § 3-1.112, any other fee imposed by this chapter in a flat dollar amount (rather than as a percentage of some other sum), and all business license taxes, other than those based on gross receipts under § 3-1.201, shall be adjusted from year to year to reflect the percent change in the Consumer's Price Index as defined by the U.S. Department of Labor Bureau of Labor Statistics All Items Consumer Price Index for the San Francisco/Oakland Urban Area (hereinafter referred to as "CPI factor") for March 31 of each year, multiplied by $1. All business licenses issued on or after July 1 of each year will be based on the CPI factor of the preceding March 31. The Tax Administrator or his or her designee shall annually apply the CPI factor and calculate all fees and taxes due under this chapter and shall give notice of those calculations in the manner required by law for ordinances of the City Council. The City Council may, but need not, direct the Tax Administrator or his or her designee to forebear from collecting the entire amount of fees and taxes as adjusted for inflation under this section in one or more fiscal years, but any such forbearance may terminate when the Council directs without constituting the increase of a tax for which additional voter approval is required it being the voters' intent to authorize, but not require inflation adjustment in any fiscal year.

(Ord. 2082-C-S, passed 3-25-14)