Guadalupe Municipal Code Art. II Tax Amounts

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 pay the minimum tax.

(Ord. 2014-420 §2)

All annual license taxes, under the provisions of this chapter, shall be due and payable in advance on the first day of July of each year; provided, that license taxes covering a business where an annual license is required herein, commenced after the first day of July, shall be prorated for the balance of the license year provided that such pro rata payment shall in no event be less than 50% of the annual license fee, such pro rata amount to be paid in advance; provided further, however, that where an annual license has been paid pursuant to this chapter, and the business so licensed is thereafter discontinued, the licensee shall not be entitled to a refund for the balance of the license year. All daily, weekly, monthly and quarterly licenses and taxes shall be payable in advance and shall not be prorated.

(Ord. 2016-447 §1)

The tax rate for all businesses shall be $0.50 per $1,000.00 of gross receipts. This rate shall be applied in thousand-dollar increments, and gross income shall be rounded to the next highest thousand-dollar interval for the computation of the business tax.

(Ord. 2014-420 §2)

The minimum tax that shall be paid by any home occupation business or business with no fixed place of business within the City of Guadalupe will be $100.00. The minimum tax that shall be paid by any business with a fixed place of business within the City of Guadalupe, will be $200.00. These amounts represent the minimum cost to the City of issuing or renewing the certificate.

(Ord. 2014-420 §2)