HomeMy WebLinkAboutS10-City Attorney
-
-
--....
CIOf OF SAN BERNARDQO - REQUQT FOR COUNCIL AC.QON
From: Ralph H. Prince
Subject:
Business License Professional
Rate Adjustment
Dept: City Attorney
D~e: October 1, 1986
Synopsis of Previous Council action:
7/21/86
City Attorney was directed to prepare necessary amendments
to Business License Chapter to implement business license
professional rate adjustment.
Recommemled motion:
waive further first reading of ordinance and layover for final
adoption.
-;> tJ/ ~ C::;J
/Ct:Z~ ~ ~
Signatu re
Contact person:
Loren McQueen
Phone:
5235
N/~
Supporting data attached:
Yes
Ward:
FUNDING REQUIREMENTS:
Amount:
None
Source:
N/A
Finance:
Council Notes:
75-0262
Agenda Item No.
$,10
-
-
----.
Clef OF SAN BERNARDOO - REQUQT FOR COUNCIL ACQON
STAFF REPORT
At the request of the Legislative Review Committee the Business License
Division of the City Clerk's Office conducted a study of professional and
other business license rates.
A business license rate survey was conducted on July 9, 1986 by con-
tacting fourteen cities for information concerning their present business
license fees. The license fees now in effect for the City of San Bernardino
for contractors, delivery trucks, annual flat rates and vending and washing
machines were found to be less than the rates charged by other cities. How-
ever, license rates for professional businesses such as doctors, attorneys,
and accountants were found to be higher in the City of San Bernardino when
compared to other cities with the exception of Los Angeles. The average
professional license rate per city, except Los Angeles, was computed to be
$450.00 as compared to $548.00 charged by the City of San Bernardino.
The rate increases contained in exhibit I would bring the rates up to
the levels now charged by other cities. The lowering of our professional
license rates would bring these rates in line with those of other cities
and reduce the current rate by 16.7%.
With all the recommended changes, the net effect to business license
revenue would be a $69,682.75 increase in revenue with the percentage of
license tax burden redistributed among the license categories in a more
equitable manner.
URGENCY
This ordinance is necessary to expedite the collection of
additional revenues.
75.0264
o
o
o
Prepared by: Lee Gagnon
Business License Supervisor
City Clerk's Office
SUGGESTIONS FOR BUSINESS LICENSE RATE CHANGES
1. Contractors
General
Electrical
Plumbing
Engineering - Raise from $100.00 to $150.00
$42,200.00
All other contractors - Raise from $48.00 to
$100.00 $63,232.00
2. Delivery Trucks - Raise from $24.50 to $50.00
3. Annual Flat Rate - Raise from $40.00 to $50.00
4. Vending & Washing Machines
Delete Municipal Code Section 5.04.150
and create new section to read Coin Operated
Machines. New rate to be $2.00 per machine
with $50.00 minimum.
Additional revenue generated
5. Professional Business License Rates
Reduce from current $3.00 per thousand
to $2.50 per thousand
% Reduction
in Rate
Reduce Average
Paid per Business
From To
16.7%
$547.69
$477 .45
NEW EFFECT TO BUSINESS LICENSE REVENUE
WITH ALL SUGGESTED RATE CHANGES
EXHIBIT I
~
o
September 19, 1986
Revenue Increase
$105,432.00
$ 23,750.00
$ 10,400.00
$ 2,100.75
$141,682.75
+ $ 69,682.75
-
o
o
o
o
1 ORDINANCE NO.
2 ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING CHAPTER
5.04 OF THE S~ BERNARDINO MUNICIPAL CODE RELATING TO BUSINESS
3 LICENSE RATE ADJUSTMENTS.
4 THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO
DO ORDAIN AS FOLLOWS:
5
6
SECTION 1. Section 5.04.150, Subsection A of the San
7 Bernardino Municipal Code is amended to read as follows:
8
nA. Every person, firm or corporation operating,
9 maintaining, leasing, letting, managing or carrying on ,.~he~ """':'f"
10 business of selling or vending goods, wares or merchandi~::~~/
, .'';'''~,,~;
11 means of vending machine or managing or carrying on th, bQ.i~8
12 of operating or maintaining clothes washing machines, automatic
13 scale weighing devices, or coin-in-the-slot weighing mach~nes .
." .'
14 shall pay a license fee of two dollars per machine per year, but
15 in no case shall the license fee be less than fifty dollars
16 payable annually. n
17
SECTION 2. Section 5.04.525, Subsection A of the San
18 Bernardino Municipal Code is amended to read as follows:
19
nA. Professional services. Every person, firm or
20 corporation conducting, managing or carrying on or engaged in any
21 of the businesses hereinafter enumerated in this subsection and
22 not specifically covered elsewhere in this article, shall pay a
23 license fee in accordance with the following table based on
24 annual gross receipts or commissions:
25 Annual gross receipt or
Commissions
26 License fee per year
Less than $10,000.00 $ 40.00
27 $10,000.00 to 14,999.99 60.00
15,000.00 to 19,999.99 80.00
28
o
]
20,000.00
.
o
o
o
to
25,000.00
100.00
2 If annual gross receipts exceed twenty-five thousand dollars,
3 the annual license fee is one hundred dollars, plus two dollars
4 and fifty cents per year for each one thousand dollars annual
5 gross receipts in excess of twenty-five thousand dollars of such
6 gross receipts. The license provided for in this section shall
7
be paid by every person, firm or corporation conducting, managing
8
9
10
11
12
13
14
15
16
17
18
19
20
2]
22
23
24
25
26
27
28
or carrying on or engaged in any professional service, business,
profession or occupation, which shall include but shall not be
..;."~,..: :";"".r
..L'tf',~.,~'"L ~"'~-4'...,,'
. l._~.~ ~_h:_.. .oof:'-i" .~~
I~'.j~. ..."
:. ~.,~ ,;,'-':-~. : ~ ~.
.... - . /,~
limited to the following:
I.
2.
3.
4.
5.
6.
7.
8.
9.
10.
II.
12.
13.
14.
15.
16.
17.
18.
19.
20.
2l.
22.
23.
24.
25.
Architect
Assayer
Attorney at law
Auditor, accountant
Bookkeeper
Chemist
Chiropodist
Chiropractor
Civil, electrical, chemical or mechanical engineer
Consultant (one who gives professional advice or
services)
Dentist
Drafting
Employment agency
Marriage or family counselor
Optician
Optometrist
Oculist
Osteopath or osteopathist
Physical therapist
Physician
Real estate broker
Surgeon
Undertaker, embalmer or funeral director
Teacher of private dancing school of more than
twel ve pupils
Every person carrying on or engaged in the business of
treating, curing, administering to or giving treatments
to the sick, wounded, or infirm for the purpose of
bringing about their recovery, by any method or
pursuant to any belief, doctrine or system other than
those hereinabove specifically named, and charging fee
or compensation therefor.
~"
2
o
.--..
o
o
o
I Nothing contained in this section shall be deemed or be
2 construed as applying to any person engaged in any of the
3 businesses hereinbefore enumerated, solely as an employee of any
4 other person, firm, or corporation conducting, managing or
5 carrying on any such business in the City."
6
SECTION 3. Section 5.04.545 Subsections A, B, C and D of
7 the San Bernardino Municipal Code are amended to read as follows:
8
9
"5.04.545 Construction business - Contractors.
A. For every person, firm or corporation conducting,
10 manag ing or car rying on the business of constructing hOQses,
_ . 1.... '.
.~~ .
11 buildings or structures, or bidding or submitting a'bid on the
12 construction of houses, buildings or structures, as a general
13 contractor, except as provided in Subsections Band C of,this
14 section, the license fee is one hundred fifty dollars per year.
15
B. For every person, firm or corporation conducting,
16 managing, or carrying on the business of an electric wiring
17 contractor, engaged in the business of installing electric
18 wires and electric lighting or heating fixtures in houses or
19 buildings, or bidding or submitting a bid on the installation of
20 electric wires and electric lighting or heating fixtures in
21 houses or buildings, or constituting a master electrician within
22 the meaning of the Electrical Code of the City, the license fee
23 is one hundred fifty dollars per year.
24
C. For every person, firm or corporation conducting,
25 managing or carrying on the business of brick mason, building
26 contractor, building, house moving and house wrecking, cement,
27 concrete, excavating, floor polishing, grading, interior
28
3
c
----
-
-'
--.
o
~
o
] deco~ating o~ wallpape~ contracto~, landscaping, paint, paving,
2 plaster, surfacing, trenching and all other subcontracto~s, and
3 every person firm or corporation submitting any bid in connection
4 therewith, the license fee is one hund~ed dollars pe~ year.
5
D. For eve~y person, fi~m or corporation engaged in o~
6 carrying on the business of plumbing, o~ submitting any bid in
i connection the~with, the license fee is one hundred fifty dolla~s
8 per year."
9
SECTION 4. Section 5.04.575 of the San Be~nardino
10 Municipal Code is amended to read as follows:
".\".f'-,:. ~ .~~~.~,~_. .:,.
.....) .~ ~~.. ......:J.
.,.::.....-'''.L1'-.:,..:...;.~;
'" '. ...~.;.
"..;." ._~ ~....r..._
art1cn~...({',\.~...~
. -c".:~"...
11
12
"5.04.575 Fees fo~ businesses not fixed by
For each business, show, exhibition or game conducted,
13 operated or car~ied on
in the City, the license fee of which.is .
- '-~:';,".. ..~:~. ~.~ .:;{~
the provisions of this article,~ the ,. ,
14 not otherwise fixed by
15 license fee shall be fifty dollars pe~ year."
16
SECTION 5. Section 5.04.620 of the San Bernardino
Ii Municipal Code is amended to read as follows:
18
19
"5.04.620 Fee for vehicles used in conducting business.
Every pe~son, firm o~ corpo~ation conducting, managing o~
20 carrying on any business of any kind in the City and employing
21 vehicles, automobiles or motor vehicles in the conduct of such
22 business shall pay a license fee of fifty dolla~s per year fo~
23 each such vehicle, automobile o~ moto~ vehicle used in such
24 business within the corpo~ate limits of the City; provided,
25 however, that this section shall not apply to any pe~son, fi~m o~
26 co~poration holding a license for any such business under any
27 othe~ p~ovision of this article."
28
4
o
........--..-
--..
-
-
-
o
o
o
1 I HEREBY CERTIFY that the foregoing ordinance was duly
2 adopted by the Mayor and Common Council of the City of San
3 Bernardino at a
4 the
meeting thereof, held on
day of
, 1986, by the
5 following vote, to wit:
6 AYES:
7
8
9
10
11
12
13
14 of
15
16
17
18
NAYS:
ABSENT:
. '::: ~~:~L'~:"'';:....-l:..''
.,..~~.'".~.....
~4:..~'.'~_~.1._-.:~'!l..it. ~;
.. ..:'- !'~~~,,~;:
:-:'~l,._......~:!'t- .~,.,
City Clerk
,";1
The foregoing ordinance is hereby approved this
day
.\i;',:-'~-'~'. :;.
, 1986.
Mayor of the City of San Bernardino
Approved as to form:
19 v/WPN~~f!
20 City Atforney
21
22
23
24
25
26
27
28
5