Brentwood Municipal Code Art. II Tax Amounts (CA)

§ 5.04.050. Tax basis.¶

The amount of the business tax to be paid by the applicant is to be measured by gross receipts from the preceding completed calendar or fiscal year. For a new business, which has no gross receipt history, the applicant is required to estimate the gross receipts.

(Ord. 707, 2002)

Exceptions & meaning →

§ 5.04.060. Tax rate.¶

The tax rate for all businesses shall be as follows:

Gross Receipts	Business Tax
Minimum	$100
$333,334 — $500,000	$0.30 per $1,000
$500,001 — $1,000,000	$150 + $0.25 per $1,000 in excess of $500,000
$1,000,001 and up	$275 + $0.15 per $1,000 in excess of $1,000,000

For purposes of this section, existing businesses shall be defined as only those businesses with an existing business license issued by the city of Brentwood prior to June 1, 2002. Existing businesses shall pay no more than forty percent of the tax rate provided in this section for the first year that this chapter is in effect. Existing businesses shall pay only seventy percent of the tax rate provided in this section for the second year that this chapter is in effect. After the second year has ended, existing businesses shall pay the tax rate provided in this section.

Twenty percent of the business license tax collected shall be set aside for economic development for the explicit purpose of business promotion and institutional advertisement for the city of Brentwood. Organizations, including the city of Brentwood and the Brentwood chamber of commerce, may apply annually for the use of these funds on a project by project basis to the city manager. Disbursement of these funds would require city council approval.

(Ord. 707, 2002; Ord. 803 § 1, 2005; Ord. 973 § 3, 2016)

Exceptions & meaning →

§ 5.04.070. Minimum tax.¶

The minimum tax which shall be paid by any business will be one hundred dollars.

(Ord. 707, 2002)

Exceptions & meaning →