Pacifica Municipal Code Art. 2 Taxes: Gross Receipts

Every person who engages in business at a fixed place of business within the City shall pay a license tax based upon gross receipts at the rates and in the classifications set forth in this article.

(§ 23, Ord. 460)

Classification "A" shall comprise the following businesses:

(a) Manufacturers of grain mill products and dairy products; and meat packing;

(b) Wholesalers of dairy products, poultry, fish and sea foods, frozen foods, general groceries, meat and meat products, floor coverings, lumber, and millwork;

(c) Retailers of furs, heating and plumbing equipment, farm and garden supplies, dairy products, groceries, meats; private police services; and telephone companies; and

(d) Any other business not set forth in this section operating on a net profit on net sales of one and ninety-nine one-hundredths (1.99%) percent, or less, as reported by Robert Morris Associates Annual Statement Studies or other acceptable comprehensive study.

(§ 23, Ord. 460, as amended by § 1, Ord. 543-C.S., eff. February 7, 1990)

Classification "B" shall comprise the following businesses:

(a) Manufacturers of children's clothing, curtains, drapes, and ready mix concrete;

(b) Wholesalers of tires and tubes, drugs and druggists' sundries, flowers and florists' supplies, confectioneries, general merchandise, hardware, paints, scrap metal, plumbing and heating equipment and supplies, building materials, fuel oil, and dry goods;

(c) Retailers of flowers, floor coverings, household appliances, radios, television sets and phonographs, marine hardware, boats and supplies, house trailers, tires, batteries, and accessories; advertising agencies; and television and radio repairs; and

(d) Any other business not set forth in this section operating on a net profit on net sales of two (2%) percent to two and ninety-nine one-hundredths (2.99%) percent, as reported by Robert Morris Associates Annual Statement Studies or other acceptable comprehensive study.

(§ 23, Ord. 460)

Classification "C" shall comprise the following businesses:

(a) Manufacturers of advertising displays, devices, and services, signs, fertilizers, bakery products, and frozen foods;

(b) Wholesalers of automotive parts and equipment, electrical supplies and apparatus, furniture, industrial chemicals, jewelry, petroleum products, sporting goods, toys, and men's, boy's, women's, and children's clothing;

(c) Retailers of family clothing, women's ready to wear clothing, building materials, hardware, lumber, cameras, dry goods and general merchandise, drugs, farm equipment, furniture, liquor, musical instruments, records and supplies, and sporting goods; photographic studios; camera shops; automobile repair shops; barber shops; beauty shops; answering services; and gasoline service stations; and

(d) Any other business not set forth in this section operating on a net profit on net sales of three (3%) percent to four and forty-nine one-hundredths (4.49%) percent, as reported by Robert Morris Associates Annual Statement Studies or other acceptable comprehensive study.

(§ 23, Ord. 460, as amended by § 1, Ord. 186-C.S., eff. December 22, 1976)

Classification "D" shall comprise the following businesses:

(a) Manufacturers of work clothing, women's clothing, women's sportswear, paint, varnish, and lacquer, prefabricated wood buildings and structural members, household electrical appliances, concrete bricks and blocks, and sporting and athletic goods; canners; sawmill planing mills; sheet metal work; and commercial printing;

(c) Retailers of infants' clothing, mens' and boys' clothing, and shoes; restaurants; delicatessens; laundry and dry cleaning establishments; local trucking firms, nursing homes, sanatoriums, and convalescent and rest homes; taxicab firms; bus lines; and newspaper publishers and publications; and

(d) Any other business not set forth in this section operating on a net profit on net sales of four and fifty one-hundredths (4.50%) percent to five and ninety-nine one-hundredths (5.99%) percent, as report by Robert Morris Associates Annual Statement Studies or other acceptable comprehensive study.

(§ 23, Ord. 460, as amended by § 1, Ord. 535-C.S., eff. October 25, 1989)

Classification "E" shall comprise the following businesses:

(a) Manufacturers of men's and boys' clothing, industrial chemicals, plastics, synthetic resins, soap, detergent, and cleaning products, wood furniture, jewelry, precious metals, upholstered furniture, electronic components and accessories, metal doors, sash, frames, molding, and trim, and toys and games; machine shops, jobbing and repairs; metal stamping; sheet metal work; book printing and binding; and ship and boat building and repairing;

(b) Wholesalers of fruits and vegetables;

(c) Retailers of books, stationery, paint, glass, wallpaper, jewelry, luggage, and gifts; automobile, truck, and equipment rentals; bowling lanes; business and management consulting; engineering and architectural services; funeral directors; insurance agents; bankers; motels; bars, taverns, and cocktail lounges; soft drink bottlers; theaters; dance studios; tax services; accountants; medical laboratories and technicians; travel agencies; places of amusement; janitorial services; interior decorators; credit and collection agencies; finance companies; car washes; scavenger services; and property management; and

(d) Any other business not set forth in this section operating on a net profit on net sales of six (6%) percent or above, as reported by Robert Morris Associates Annual Statement Studies or other acceptable comprehensive study.

(§ 23, Ord. 460)

Classification "F" shall comprise the following businesses:

(a) Contractors and subcontractors as defined in Chapter 9 of Division 3 of the Business and Professions Code of the State and in the Rules and Regulations of the Contractors' State License Board as provided in Chapter 8 of Title 16 of the Administrative Code of the State.

(§ 23, Ord. 460)

Classification "G" shall comprise the following businesses and professions:

(a) Medical doctors, chiropractors, veterinarians, chiropodists, opticians, optometrists, osteopaths, technicians, surgeons, attorneys, physical therapists, and dentists; electrologists; laboratories; and developers.

(§ 23, Ord. 460)

In the event a licensee or an applicant for a license believes that his individual business is not assigned to the proper classification pursuant to the provisions of this article because of circumstances peculiar to such business, as distinguished from other businesses of the same kind, he may apply to the Collector for reclassification. Such application shall contain such information as the Collector may deem necessary and require in order to determine whether the applicant's individual business is properly classified. The Collector shall then conduct an investigation following which he shall assign the applicant's individual business to the classification shown to be proper on the basis of such investigation. The proper classification shall be the classification which, in the opinion of the Collector, most nearly fits the applicant's individual business. The reclassification shall not be retroactive but shall be at the time of the next regularly ensuing calculation of the applicant's tax.

(§ 23, Ord. 460)

The Collector shall notify the applicant of the action taken on the application for reclassification. Such notice shall be given by serving it personally or by depositing it in the United States Post Office at Pacifica, California, postage prepaid, addressed to the applicant at his last known address.

(§ 23, Ord. 460)

The applicant for reclassification may, within fifteen (15) days after the mailing or serving of the notice of reclassification, make written request to the Collector for a hearing on the application for reclassification. If such request is made within the time prescribed, the Collector shall cause the matter to be set for hearing before the Council within fifteen (15) days. The Collector shall give the applicant at least ten (10) days' notice of the time and place of the hearing in the manner set forth in Section 3-1.210 of this article for serving notice of the action taken on the application for reclassification. The Council shall consider all evidence adduced, and the Council's findings thereon shall be final. A written notice of such findings shall be served upon the applicant in the manner set forth in said Section 3-1.210 for service of notice of the action taken on the application for reclassification.

(§ 23, Ord. 460)

No business shall be classified more than once in one year.

(§ 23, Ord. 460)

The license tax for the businesses classified as set forth in this article shall be determined on the gross receipts of such businesses as follows:

(a) Classification "A", businesses reporting less than Twenty-five Thousand and no/100ths ($25,000.00) Dollars of annual gross receipts shall pay a minimum tax of Forty and no/100ths ($40.00) Dollars; businesses reporting more than Twenty-five Thousand and no/100ths ($25,000.00) Dollars of annual gross receipts shall pay the minimum of Forty and no/100ths ($40.00) Dollars plus thirty (30¢) Cents per One Thousand and no/100ths ($1,000.00) Dollars of annual gross receipts over Twenty-five Thousand and no/100ths ($25,000.00) Dollars;

(b) Classification "B", businesses reporting less than Twenty-five Thousand and no/100ths ($25,000.00) Dollars of annual gross receipts shall pay a minimum tax of Forty and no/100ths ($40.00) Dollars; businesses reporting more than Twenty-five Thousand and no/100ths ($25,000.00) Dollars of annual gross receipts shall pay the minimum tax of Forty and no/100ths ($40.00) Dollars plus thirty-seven (37¢) Cents per One Thousand and no/100ths ($1,000.00) Dollars of annual gross receipts over Twenty-five Thousand and no/100ths ($25,000.00) Dollars;

(c) Classification "C", businesses reporting less than Twenty-five Thousand and no/100ths ($25, 000.00) Dollars of annual gross receipts shall pay a minimum tax of Forty and no/100ths ($40.00) Dollars; businesses reporting more than Twenty-five Thousand and no/100ths ($25,000.00) Dollars of annual gross receipts shall pay the minimum tax of Forty and no/100ths ($40.00) Dollars plus forty-three (43¢) Cents per One Thousand and no/100ths ($1,000.00) Dollars of annual gross receipts over Twenty-five Thousand and no/100ths ($25,00.00) Dollars;

(d) Classification "D", businesses reporting less than Twenty-five Thousand and no/100ths ($25,000.00) Dollars of annual gross receipts shall pay a minimum tax of Forty and no/100ths ($40.00) Dollars; businesses reporting more than Twenty-five Thousand and no/100ths ($25,000.00) Dollars of annual gross receipts shall pay the minimum tax of Forty and no/100ths ($40.00) Dollars plus fifty-seven (57¢) Cents per One Thousand and no/100ths ($1,000.00) Dollars of annual gross receipts over Twenty-five Thousand and no/100ths ($25,000.00) Dollars;

(e) Classification "E", businesses reporting less than Twenty-five Thousand and no/100ths ($25,000.00) Dollars of annual gross receipts shall pay a minimum tax of Forty and no/100ths ($40.00) Dollars; businesses reporting more than Twenty-five Thousand and no/100ths ($25,000.00) Dollars of annual gross receipts shall pay the minimum tax of Forty and no/100ths ($40.00) Dollars plus sixty-three (63¢) Cents per One Thousand and no/100ths ($1,000.00) Dollars of receipts over Twenty-five Thousand and no/100ths ($25,000.00) Dollars;

(f) Classification "F", contractors or subcontractors reporting less than Twenty-five Thousand and no/100ths ($25,000.00) Dollars of annual receipts shall pay a minimum tax of Fifty and no/100ths ($50.00) Dollars; contractors or subcontractors reporting more than Twenty-five Thousand and no/100ths ($25,000.00) Dollars of annual gross receipts shall pay the minimum tax of Fifty and no/100ths ($50.00) Dollars plus forty-three (43¢) Cents per One Thousand and no/100ths ($1,000.00) Dollars of annual gross receipts over Twenty-five Thousand and no/100ths ($25,000.00) Dollars, and a maximum tax of one thousand and no/100ths ($1,000.00) Dollars;

(g) Classification "G", businesses reporting less than Twenty-five Thousand and no/100ths ($25,000.00) Dollars of annual gross receipts shall pay a minimum tax of One Hundred and no/100ths ($100.00) Dollars; businesses reporting more than Twenty-five Thousand and no/100ths ($25,000.00) Dollars of annual gross receipts shall pay the minimum tax of One Hundred and no/100ths ($100.00) Dollars plus seventy-seven (77¢) Cents per One Thousand and no/100ths ($1,000.00) Dollars of annual gross receipts over Twenty-five Thousand and no/100ths ($25,000.00) Dollars.

(§ 23, Ord. 460, as amended by § 2, Ord. 111-C.S., eff. June 12, 1974, and § 2, Ord. 535-C.S., eff. October 25, 1989)

(a) Every person or entity engaging in, managing, or carrying on the business of distributing by sale, rental, lease, or other means any coin-operated vending machine or device shall pay an annual business license tax of One and no/100ths ($1.00) Dollar for each One Thousand and no/100ths ($1,000.00) Dollars of annual gross receipts, or fractional part thereof, with a minimum tax of Forty and no/100ths ($40.00) Dollars for gross receipts up to Forty Thousand and no/100ths ($40,000.00) Dollars.

(b) As used in this section, "gross receipts" shall include the total amount of the sales price of all sales and the total amount charged or received for the performance of any act or service, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as a part of, or in connection with, the sales of materials, goods, wares, or merchandise. Included in "gross receipts" shall be all receipts, cash, credits, and property of any kind or nature, 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. Excluded from "gross receipts" shall be cash discounts allowed and taken on sales; any tax required by law to be included in, or added to, the purchase price and collected from the consumer or purchaser; such part of the sales price of property returned by a purchaser upon the rescission of the contract of sale as is refunded, either in cash or by credit; and amounts collected for others where the business is acting as an agent or trustee to the extent such amounts are paid to those for whom collected.

(§ 1, Ord. 195-C.S., eff. March 16, 1977, as amended by Ord. 241-C.S., eff. October 25, 1978, § 13, Ord. 432-84, eff. December 13, 1984, and § 3, Ord. 535-C.S., eff. October 25, 1989)

New and used automobile dealers reporting less than Twenty-five Thousand and no/100ths ($25,000.00) Dollars of annual gross receipts shall pay a minimum tax of Forty and no/100ths ($40.00) Dollars; new and used automobile dealers reporting more than Twenty-five Thousand and no/100ths ($25,000.00) Dollars of annual gross receipts shall pay the minimum tax of Forty and no/100ths ($40.00) Dollars plus thirty (30¢) Cents per One Thousand and no/100ths ($1,000.00) Dollars of annual gross receipts over Twenty-five Thousand and no/100ths ($25,000.00) Dollars; with a maximum tax of One Thousand Five Hundred and no/100ths ($1,500.00) Dollars.

(§ 2, Ord. 543-C.S., eff. February 7, 1990)