Article 4 — Payment of Business Taxes

2007 - Calculation of business taxes. 2007-1 - Tax on gross receipts.

Every person who has a fixed place of business in the unincorporated area of the County or whose business is not taxed pursuant to Sections 2007-2, 2007-3 or 2007-4, shall pay a business tax based upon the annual gross receipts of the business from the previous business tax year at the rates calculated to the nearest cent as set forth for the following classifications:

(a)

Group-1: fifty cents ($0.50) for each one thousand dollars ($1,000.00) or fraction thereof of gross receipts with a minimum payment of thirty-five dollars ($35.00), which includes:

Manufacturing Wholesale Trade Retail Trade Public Utilities Transportation

(b)

Group-2: one dollar for each one thousand dollars ($1,000.00) or fraction thereof of gross receipts with a minimum payment of thirty- five dollars ($35.00), which includes:

Contractors/Subcontractors Recreation/Entertainment Business/Personal Services Rental of Property

(c)

Group-3: one dollar and fifty cents for each one thousand dollars ($1,000.00) or fraction thereof of gross receipts with a minimum payment of thirty-five dollars ($35.00), which includes:

Professional Services

(Rep. & Reen. Ord. 4396—3/5/02)

2007-2 - Tax on gross payroll—Administrative headquarters.

(a)

Every business conducting or carrying on the operation of an administrative headquarters shall pay a business tax of fifty cents ($0.50) for each thousand dollars of annual gross payroll of all persons employed by the business at any time during the previous business tax year at such administrative headquarters. The minimum annual tax payment is fifty dollars ($50.00).

(b)

A business shall be taxed as an administrative headquarters if the number of employees engaged in administrative activities exceeds the total number of employees engaged in activities at the same location which would otherwise be taxable under this Chapter. The gross payroll on which the business tax is to be computed shall include those employees engaged in those activities otherwise taxable under this Chapter.

(Rep. & Reen. Ord. 4396—3/5/02)

2007-3 - Taxes on vehicle usage—No fixed place of business.

Every person who does not have a fixed place of business within the unincorporated area of the County and conducts business within the unincorporated area of the County, but only through the use of a motor vehicle or vehicles, shall pay an annual business tax. The business tax for the first vehicle shall be fifty dollars ($50.00). For each additional vehicle the business tax shall be thirty dollars ($30.00). The minimum annual tax payment is fifty dollars ($50.00).

A nonexclusive list of the businesses covered by this subsection includes all types of delivery and transfer services including, but not limited to, rubbish collectors, taxi cab services, ambulance services, catering, linen services, meat distribution, bottled water suppliers, rock, sand, concrete and road mix hauling, and ice cream trucks.

(Rep. & Reen. Ord. 4396—3/5/02)

2007-4 - Flat tax.

Persons who conduct business within the unincorporated area of the County which are classified in Section 2007-5 as having a flat tax rate shall pay the corresponding tax listed under "comments."

(Rep. & Reen. Ord. 4396—3/5/02)

2007-5 - Classification of businesses.

The tax group or flat tax rate which applies to a particular business is set forth below by type of business. Where none of the types of businesses listed describes the business conducted or where more than one of the types of businesses listed describes the business conducted, the Tax Collector shall determine which description is most applicable to the business conducted.

Ventura County Business License Tax Classification List

Business Type Tax Rate Comments

Administrative headquarters GRP-1 (on gross payroll)

Amusement machines Flat $25/year/device

Animal hospitals, kennels, stables GRP-2

Animal shows Flat $150/d+$10/d/ concession

Arcade, amusement GRP-2

Art/antique show—promoter Flat $15/day

Art/antique show—vendor Flat $10/day or $25/month

Auction house GRP-3

Auctioneers Flat $50/day or $500/year

Automobile repair GRP-l

Bankruptcy/close out sales Flat $50/month

Barbers GRP-2

Bars GRP-2

Beauty Shops GRP-2

Billboards GRP-1

Billiard halls GRP-2

Bowling alleys GRP-2

Car wash automatic GRP-1

Cardrooms GRP-2

Carnivals Flat $150/d/+$10/d/ concession

Cemeteries, mortuaries GRP-3

Charity events Exempt

Child nurseries, private schools GRP-1

Children's mechanical riding equipment Flat $25/year/device

Contractors (subcontractors, plumbers, landscapers, electricians, GRP-2 beauticians, manicurists, etc.)

Detectives, private police GRP-3

Dry-cleaning GRP-2

Farming operations GRP-1

Filming (motion picture, television, still photograph) Flat $150/day

Food storage (retail, wholesale, manufacturing) GRP-1

Fortune-telling GRP-2

Gardeners GRP-2

Golf course GRP-2

Health clubs, massage establishments GRP-2

Hospitals GRP-2

Junk dealers/collectors GRP-2

Laboratories (medical, dental, etc.) GRP-3

Laundries GRP-2

Laundromats GRP-2

Locksmiths GRP-1

Machine shops GRP-1

Maintenance, janitorial service GRP-1

Manufacturing GRP-1

Media operations (newspapers, radio, publishing, television, etc.) GRP-1

Mining operations (sand/gravel) GRP-1

Music boxes or devices Flat $25/year/device

Nail salons GRP-2

Nonprofit business operations Exempt

Oil well operations GRP-3

Pawnbrokers GRP-2

Personal services GRP-2

Petroleum product storage operations GRP-1

Photocopy machines Flat $25/year/device

Pool halls GRP-2

Printing shops GRP-2

Produce stands Flat $10/day or $25/month

Professional services (medical, dental, legal, financial, insurance, GRP-3 engineering, accounting, real estate agents, etc.)

Postage machines Flat $25/year/device

Rentals (motor vehicles, trailer park spaces, personal property, apartments, GRP-2 rooming houses, motels, hotels, commercial property, etc.)

Repair shops GRP-2

Restaurants GRP-l

Rest homes GRP-2

Retail establishments GRP-l

Rinks, ice and roller skating GRP-2

Rubbish haulers GRP-2

Sanitariums GRP-2

Satellite master antenna systems GRP-l

Schools (trade, vocational, professional, etc.) GRP-l

Second hand dealers GRP-2

Security guards GRP-3

Service stations, gasoline or diesel GRP-2

Solicitor—Individuals Flat $10/day or $25/month

Solicitor—Principal Flat $350/year

Studios (motion picture, radio, television, etc.) GRP-1

Telephone service GRP-2

Telephone solicitors—individuals Flat $10/day or $25/month

Telephone solicitors—principal Flat $350/year

Theaters (plays, motion pictures) GRP-2

Theaters/events, temporary structure Flat $150/d+$10/d/ concession

Towing service GRP-1

Trade shows, commercial promoters Flat $15/day

Travel agencies GRP-2

Used car, trailer, mobile home sales GRP-l

Van moving and storage GRP-l

Vending machines (cigarettes, food, drink, toys, etc.) Flat $25/year/device

Vendors (itinerant merchants) Flat $10/day or $25/month

Warehouse Flat $20/1,000 sq. ft./year

Waste treatment and disposal GRP-3

Wholesale establishments GRP-l

Woodworking shops GRP-l

Wrecking/dismantling yards GRP-l

(Rep. & Reen. Ord. 4396—3/5/02)

2008 - Payment of annual business taxes.

The business tax year shall be from July 1st through June 30th of the following calendar year. Unless otherwise specifically provided, all annual business taxes provided for in this Chapter shall be due and payable on or before July 1st of each year. The amount of taxes owed shall be based on the business activities of the previous business tax year as applied to the proper business classification as set forth in Section 2007.

from July 1st through June 30th of the following calendar year. Unless otherwise specifically provided, all annual business taxes provided for in this Chapter shall be due and payable on or before July 1st of each year. The amount of taxes owed shall be based on the business activities of the previous business tax year as applied to the proper business classification as set forth in Section 2007.

For new businesses which commence operations during the business tax year, the business tax is due on or before the first day of operations by the business. If the amount of the business tax to be paid by the applicant is measured by gross receipts, gross payroll, or vehicle usage, the applicant shall estimate the gross receipts, gross payroll, or vehicle usage for the period to be covered by the business tax certificate to be issued. Such estimate, if accepted by the Tax Collector as reasonable, shall be used in determining the

amount of business tax to be paid by the applicant. If the applicant and Tax Collector agree that making such an estimation is impractical, the applicant shall pay the minimum business tax required for the applicable type of business as prescribed in Section 2007.

The business tax based upon a flat yearly tax rate pursuant to Section 2007-4 for any non-delinquent annual business tax certificate issued in July, August or September, shall be one hundred (100) percent of such tax; for any non-delinquent business tax certificate issued in October, November or December, seventy-five (75) percent of such tax; in January, February or March, fifty (50) percent of such tax; and in April, May or June, twenty-five (25) percent of such tax.

(Rep. & Reen. Ord. 4396—3/5/02)

2009 - Errors in computation.

No mistake or error in stating the amount of the business tax required by the provisions of this Chapter shall prevent or prejudice the collection by the County of the correct amount of such tax.

(Rep. & Reen. Ord. 4396—3/5/02)

2010 - Constitutional apportionment.

None of the business taxes provided for in this Chapter shall be so applied as to cause an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitution of the United States and the State. In a case where a business tax is believed by a business tax certificate holder to place an undue burden upon interstate commerce or be violative of such constitutional clauses, application may be made to the Tax Collector for an adjustment of the business tax. Such application must be made within one year after the payment of the prescribed business tax. The applicant shall, by sworn statement and supporting testimony, show the applicant's method of business, gross volume or estimated gross volume of business, and such other information as the Tax Collector may deem necessary in order to determine the extent, if any, of the purported undue burden or violation. The Tax Collector shall then conduct an investigation and shall fix as the business tax for the applicant an amount that is reasonable and nondiscriminatory and shall order a refund of the amount over and above the business tax so fixed. In fixing the business tax to be charged, the Tax Collector shall have the power to base the business tax upon a percentage of gross receipts or any other measure which would assure that the business tax assessed shall be uniform with that assessed on businesses of a like nature, so long as the amount assessed does not exceed the business tax as prescribed by the provisions of this Chapter. If the taxpayer disputes the Tax Collector's determination, the taxpayer must comply with the provisions of Article 8 before seeking judicial review.

(Rep. & Reen. Ord. 4396—3/5/02)