Piedmont Municipal Code § 10.7 Amount of Tax

10.7.1:
Basis of Tax. All business taxes shall be based upon gross receipts as defined in Sec. 10.2.11 and set at the rates enumerated in Sec. 10.7.2.

notwithstanding, a minimum annual tax shall be set as follows and may be amended from time to time by resolution of the City Council. (Ord. 238 N.S.; 367 N.S.; 522 N.S. 9/90; 552 N.S. 1/94)

Professional services including but not limited to attorneys; financial analysts; insurance brokers; real estate brokers; medical, dental or other health professionals; engineers; accountants; architects; MIS or computer consultants; graphic designers, auctioneers and all other consultants. Rate: $2.00/thousand of gross

Minimum: $100

Licenses

Sales including but not limited to both retail and grocers. Rate: $2/thousand of gross

Minimum $100

Rental space including but not limited to apartment, second units, single family or commercial units. Rate: $13.95/thousand of gross

Minimum $200

Construction including but not limited to all state licensed contractors who perform landscape renovation, building, structural repair, roofing, pool installation or repair, including sub- contractors such as plumbers, carpenters, electricians, painters, etc.

Gross receipts less than $25,000

$50/qtr or $100/year Gross receipts greater than $25,000

$100/year Gross receipts greater than $50,000

$2/thousand of gross

Commercial movie or video filmmaker whether or not the film is produced for a non-profit enterprise Rate: $500/day

Minimum $500

Auctioneers Rate: $200/day

Minimum $200

Home occupations having a seller's permit and gross receipts of less than $3,000 per 12 months. $50

Businesses not otherwise enumerated in Sec. 10.7.2 including but not limited to gardeners, chimney sweeps, pest control, craft or art related businesses and all home occupations not specifically covered above.

Gross receipts less than $5,000

$50 Gross receipts less than $50,000

$100 Gross receipts greater than $50,000

$2/thousand of gross

any person is engaged in two or more businesses at the same location, that person shall not be required to pay a separate business tax for conducting each of these businesses but shall be issued one tax receipt which shall specify on its face all the businesses, and the business tax to be paid shall be computed as if one business were being conducting at that location. (Ord. No. 238 N.S. §2, Ord No. 525 N.S.; 552 N.S. 1/94)

10.7.4:
Prior Year Assessments. If any person has failed to apply for and secure a valid business tax receipt, the business tax due shall be that amount due and payable from the first date on which the person was engaged in business in the City of Piedmont, together with applicable penalties and interests.

Licenses 10.7.5:
Notice Not Required. The city clerk is not required to send a renewal, delinquency or other notice or bill to any person subject to the provisions of this chapter and failure to send such notice of bill shall not affect the validity of any tax or penalty due under the provisions of this chapter.