City of Ceres, CA Business License Fee Schedule

Size: px

Start display at page:

Download "City of Ceres, CA Business License Fee Schedule"

Bryce Merritt
6 years ago
Views:

Administrative s/other s - Additional fees may apply. 90 00 Code MuniServices Jur Code: 9916 Description Additional Information Business License Renewal Gross Receipts Based Businesses Only $ 35.

1 Administrative s/other s - Additional fees may apply Code MuniServices Jur Code: 9916 Description Additional Information Business License Renewal Gross Receipts Based Businesses Only $ New Application $ License Reprint/Duplicate License $ Change of Physical Address $ Name Change only $ Change in Ownership See new business s. A $35.00 business license renewal fee is charged on gross receipts businesses only. New Applications Only (one-time basis) Must complete a new application and have it signed off by Building/Planning. Upon approval and payment of the fee, the license will be updated and reissued. Must complete a new application and have it signed off by Building/Planning. Upon approval and payment of the fee, the license will be updated and reissued. Treated as new business application. Business licenses are nontransferrable. Mill Tax Businesses - A $35.00 business license reopening fee is charged on gross receipts businesses only + $1 Count/ Rate Based Businesses Treated as a new Reopening of a Closed Account $ application. Annual fee. See additional notes per classification/business description CA Senate SB1186 $ 1.00 For use with non-temp licenses. CA Senate SB1186 TEMP LICENSES ONLY $ 1.00 For use with temporary licenses only. See DRA s at the bottom of this fee schedule. The DRA has a sepa form for use. Additional filing/payment required for only those businesses located within the Misc Misc Downtown Revitalization Assessment See DRA s. Downtown Revitalization area. No interest. Penalty applies to late file/pay license fees. Penalty Penalty Penalty 10% of tax per month; Max 30% per quarter City of Ceres, CA Business License Schedule Questions? Contact MuniServices toll free at (866) or by ing bizlicensesupport@muniservices.com. Online Filing Available at: There are no penalty amounts calculated on Administrative/Other s, Downtown Revitalization Assessment, registration fees or CA Senate. City of Ceres, CA Schedule - Page 1 of 8

2 MILL TAX CALCULATIONS Examples of How to Calculate Your Mill Tax: 1. Quarterly gross receipts = $20,000 $20,000 x = $20 You pay the minimum tax of $ Quarterly gross receipts = $40,000 $40,000 x = $40.00 You pay the calculated tax of $ Quarterly gross receipts = $0 You do not pay a license fee, but you must return a signed declaration form reporting zero for gross receipts. Renewals Must still pay the $35 renewal fee + annual $1 CA Senate even with reporting $0 gross receipts. Retail Merchants Mill Tax Calculation: Quarterly gross receipts x (Minimum Tax = $30) Required to file/pay on a quarterly basis REAL Retail Merchants and Miscellaneous Businesses BUSINESS Retail Merchants and Miscellaneous Businesses (Accounts opening between April 1 st through September 30 th ) License $30 + New Application $30 + CA Senate $1 = $61 Total Due BUSINESS Retail Merchants and Miscellaneous Businesses (Accounts opening between October 1 st through March 31 st ) License $ New Application $30 + CA Senate $1 = $46 Total Due All Contractors Mill Tax Calculation: Quarterly gross receipts x (Minimum Tax = $30) Required to file/pay on a quarterly basis REAL Contractors BUSINESS Contractors (Accounts opening between April 1 st through September 30 th ) License $30 + New Application $30 + CA Senate $1 = $61 Total Due BUSINESS Contractors (Accounts opening between October 1 st through March 31 st ) License $ New Application $30 + CA Senate $1 = $46 Total Due City of Ceres, CA Schedule - Page 2 of 8

3 Professions & Services Mill Tax Calculation: Quarterly gross receipts x (Minimum Tax = $30) Required to file/pay on a quarterly basis REAL Professions & Services BUSINESS Professions & Services (Accounts opening between April 1 st through September 30 th ) License $30 + New Application $30 + CA Senate $1 = $61 Total Due Wholesalers & Manufacturers BUSINESS Professions & Services (Accounts opening between October 1 st through March 31 st ) License $ New Application $30 + CA Senate $1 = $46 Total Due 4 00 REAL Wholesalers & Manufacturers BUSINESS Wholesalers & Manufacturers (Accounts opening between April 1 st through September 30 th ) BUSINESS Wholesalers & Manufacturers (Accounts opening between October 1 st through March 31 st ) Mill Tax Calculation: Quarterly gross receipts x (Minimum Tax = $30; Maximum Tax = $2,500 per license year) Required to file/pay on a quarterly basis. License $30 + New Application $30 + CA Senate $1 = $61 Total Due License $ New Application $30 + CA Senate $1 = $46 Total Due Residential Hobby Applicable if gross receipts are less than $2,000 per fiscal year Gross receipts are less than $2,000/fiscal year = $30 per license year 5 00 REAL Residential Hobby 5 01 REAL Residential Hobby Additional Reporting Required to report on a quarterly basis. For internal posting use only. City of Ceres, CA Schedule - Page 3 of 8

4 FLAT RATE CATEGORIES (Paid in advance of each quarter.) Renewals - $45 paid in advance of each quarter + annual $1 CA Senate Ambulance New Applications $45 paid in advance + Renewals - $100/day + annual $1 CA Senate Amusements Carnival New Applications $100/day + $30 new Senate. Renewals - $100/day + annual $1 CA Senate Amusements Circus Amusements Merry-Go-Rounds, Ferris Wheels, and Other Mechanical Rides (when not oped as part of a carnival or circus) New Applications $100/day + $30 new Senate. Renewals - $15/day + annual $1 CA Senate New Applications $15/day + $30 new Senate. Renewals - $50/quarter paid in advance + annual $1 CA Senate Amusements Moving Picture/Theatrical Show (fixed place within City limits) New Applications $50 paid in advance Amusements Moving Picture/Theatrical Show (other than those having a fixed place within the City limits) Renewals - $15/day + annual $1 CA Senate New Applications $15/day + $30 new Senate. Renewals - $20/day + annual $1 CA Senate Amusements Public Dance (where admission is charged) New Applications $20/day + $30 new Senate. Renewals - $100/day + annual $1 CA Senate Amusements Traveling Side Show New Applications $100/day + $30 new Senate. City of Ceres, CA Schedule - Page 4 of 8

5 Renewals - $45/day + annual $1 CA Senate Auctioneer, Itinerant New Applications $45/day + $30 new Senate. Renewals - $45 paid in advance of each quarter + annual $1 CA Senate Billboards New Applications $45 paid in advance + Renewals Remit/pay annually on January 1 st. License valid January 1 st through December 31 st. Calculate at $50 license fee + $ Bingo New Applications Must be pre-approved by the City of Ceres. Calculate at $50 license fee + $30 new application fee (one-time basis) + $1 Renewals - $45 paid in advance of each quarter + annual $1 Complete new application Christmas Trees New Applications $45 paid in advance + quarter + annual $1 CA Senate Day Care/Nurseries (Eight or more children) quarter + annual $1 CA Senate Delivery by Vehicle Multiple deliveries ( outside of the City limits) quarter + annual $1 CA Senate Delivery by Vehicle Towing ( outside of the City limits) Renewals - $75 paid in advance of each quarter + annual $1 CA Senate Fortune Telling, as defined in Section New Applications $75 paid in advance + Renewals - $30.00 paid in advance of each quarter + annual $1 CA Senate Merchant Patrol Services City of Ceres, CA Schedule - Page 5 of 8

6 20 00 Rental or Lease of Property Apartment House/Rental Apartment House/Rental (2-5) = Apartment House/Rental (6-9) = Apartment House/Rental (10-20) = Each additional 10 units or fractional part thereof = $10 Renewals s outlined as above. $15 + annual $1 CA Senate $20 + annual $1 CA Senate $25 + annual $1 CA Senate New Applications s outlined as above + $30 new application fee (one-time basis) + $1 CA Senate Rental or Lease of Property Boarding or Lodging Houses Two Persons = Each additional person (maximum of 6) = $15 + annual $1 CA Senate $5 per person Renewals s outlined as above. New Applications s outlined as above + $30 new application fee (one-time basis) + $1 CA Senate Rental or Lease of Property Hotel, Motel, Cabin Court 20 rooms or less = $25 + annual $1 CA Senate Each additional 10 rooms or fractional part thereof = $10 Renewals s outlined as above. New Applications s outlined as above + $30 new application fee (one-time basis) + $1 CA Senate Rental or Lease of Property Mobile Home Park/Trailer Court 20 units or less = $25 + annual $1 CA Senate Each additional 10 units or fractional part thereof = $10 Renewals s outlined as above. New Applications s outlined as above + $30 new application fee (one-time basis) + $1 CA Senate Rental or Lease of Property - Commercial No fee at this time Rental or Lease of Property - Industrial No fee at this time No fee at this time for one unit. A person/business renting or leasing two or Rental or Lease of Property - Single more units including single family residences Family Residence is required to obtain a business license. City of Ceres, CA Schedule - Page 6 of 8

7 quarter + annual $1 CA Senate Snow-Cone, Ice Cream or Food Vehicle- Ice Cream Trucks, & Vending Machines ( outside City limits) Renewals - $15 paid in advance of each quarter + annual $1 CA Senate Soliciting and Peddling For soliciting or selling newspapers or magazines New Applications $15 paid in advance Soliciting and Peddling QUARTERLY - For all other merchandise or wares not otherwise exempt or taxed under this chapter* *Options available to pay either on quarterly, weekly or daily basis Option 1 Quarterly Renewals - $50/quarter paid in advance + annual $1 CA Senate New Applications $50/quarter paid in advance + $30 new application fee (one-time basis) + $ Soliciting and Peddling WEEKLY - For all other merchandise or wares not otherwise exempt or taxed under this chapter* *Options available to pay either on quarterly, weekly or daily basis Option 2 Weekly Renewals - $30/week + annual $1 CA Senate New Applications $30/week paid in advance + $30 new application fee (one-time basis) + $ Soliciting and Peddling DAILY - For all other merchandise or wares not otherwise exempt or taxed under this chapter* *Options available to pay either on quarterly, weekly or daily basis Option 3 Daily Renewals - $15/day + annual $1 CA Senate New Applications $15/day paid in advance + quarter + annual $1 CA Senate Tree Trimming/Yard Care/Trash Hauling/Janitorial ( outside City limits) Renewals - $30/day + annual $1 CA Senate Vendors - Itinerant Event Vendors New Applications $30/day paid in advance + City of Ceres, CA Schedule - Page 7 of 8

8 DOWNTOWN REVITALIZATION AREA ASSESSMENT The Downtown Revitalization Area fees are IN ADDITION to the regular business license fees. The Downtown Revitalization Assessment applies only to those businesses located within the Downtown Revitalization area of the City of Ceres. Must accompany a completed Downtown Revitalization Area Assessment form. Note: City reserves the right to verify amount of Gross Receipts against Business License Statement and Board of Equalization Reports DRA DRA DRA DRA DRA DRA - Businesses with gross receipts of less than $50, per quarter DRA - Businesses with gross receipts of $50,000 - $199, per quarter DRA - Businesses with gross receipts of $200, or more per quarter DRA - Membership fee for Banks and Savings & Loans DRA - Gasoline service stations with Gasoline sales of $800, or more per year $10 per month $25 per month $25 per month Plus One Mill (0.001) on all gross receipts over $200, per quarter $500 per year $500 per year Plus - $25 per month DRA DRA - Residential $ DRA DRA - Home occupation permits Gross receipts less than $50, per quarter $10 per month DRA DRA - Home occupation permits - Gross receipts of $50,000 - $199, per quarter $25 per month DRA DRA - Home occupation permits - Gross receipts of $200, or more per quarter $25 per month Plus One Mill (0.001) on all gross receipts over $200, per quarter City of Ceres, CA Schedule - Page 8 of 8

CITY OF SOUTH GATE SCHEDULE OF FEES

CITY OF SOUTH GATE SCHEDULE OF FEES BUSINESS LICENSE TAX The following taxes are payable annually on January 1 of each year pursuant to Chapter 2.08, Title 2, of the Municipal Code TAX Business Tax increases are approval and will not change