Ordinance No. 644ORDINANCE NO. 644
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
CYPRESS AMENDING SECTION 15 -30 OF THE CYPRESS
CITY CODE RELATING TO THE BUSINESS TAX RATE SCHEDULE.
THE CITY COUNCIL OF THE CITY OF CYPRESS HEREBY DOES ORDAIN AS FOLLOWS:
SECTION 1. Section 15 -30 of the Cypress City Code is hereby amended to
read as follows:
Section 15 -30 Tax Rate Schedule
The Business Tax shall be $25.00, unless otherwise specified, or
the amount computed in accordance with the following Business Tax Rate
Schedule, whichever is the greater:
01 - For the business of General Retail Sales, the annual tax
shall be based on gross receipts as follows:
For first $1,000,000 of Gross Receipts:
Over $1,000,000 of Gross Receipts:
Fiscal year 1979 -80
Fiscal year 1980 -31
Fiscal year 1981 -82
and subsequent years
$.26/$1,000
$.15/$1,000
$.21/$1,000
$.26/$1,000
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02 - For the business of Automobile and Supermarket Sales at Retail,
the annual tax shall be based on gross receipts as follows:
$.13/$1,000.00
03 - For the business of Wholesale Sales or Manufacturing, the
annual tax shall be based on gross receipts as follows:
First $750,000 of Gross Receipts:
Over $750,000 of Gross Receipts:
Fiscal year 1979 -80
Fiscal year 1980 -81
Fiscal year 1981 -82
and subsequent years
$.16/$1,000
$.10 /$1,000
$.13/$1,000
$.16/$1,000
04 - The annual tax for petroleum storage tank farms shall be as
follows:
Each tank under 50,000 barrels
Each tank 50,000 to 100,000 barrels
Each tank over 100,000 barrels
$2.50
$5.00
$7.50
05 - For the business of General and Business Services, including
but not limited to: gardeners, maintenance, laundry /dry cleaning, secre-
tarial, and printing, the annual tax shall be based on gross receipts
as follows:
$.33/$1,000.00
Except in those cases where a service is not operated from a
fixed location, the annual tax shall be $25.00 per vehicle used for pro-
viding said service.
06 - For the business of Professional Services, including but not
limited to: doctors, dentists, lawyers, accountants, veterinarians, engineers,
architects, real estate brokers, consultants and any other professional
business or service determined by the Collector to be of a similar character
to any of the businesses specified, the annual tax shall be based on gross
receipts as follows:
$.52/$1,000.00
or
A flat rate of $80.00 per professional, at the option of the tax-
payer. Said flat rate will be adjusted annually by the Collector according
to the percentage change in the Los Angeles -Long Beach - Anaheim Consumer
Price Index for all urban consumers for the twelve months preceding the
February before the new tax year. Said adjustment will commence with the
1980 -31 fiscal year.
07 - For the business of Contractors requiring a license by the State,
the annual tax shall be based on gross receipts as follows:
$25.00 plus $.26/$1,000.00
This Section shall be applicable to owner /builders in the
event they are building for sale or for rent.
Gross receipts to be collected on each Building Permit and
based on building valuation.
08 - For the business of Sub - contracting, the annual tax shall be:
A flat rate of $40.00
09 - For the business of Commercial /Industrial Rental, the annual
tax shall be based on gross receipts as follows:
$.40/$1,000.00
10 - For the business of Residential Rental, the annual tax shall
be based on gross receipts as follows:
$.40/$1,000.00
or
$15.00, whichever is greater.
Includes rental of mobilehome spaces.
11 - For the business of Money Lending, including but not limited to:
finance companies and savings and loan associations, the annual tax shall
be based on gross receipts as follows:
$.33/$1,000
or
A flat rate of $80.00. Said flat rate will be adjusted annually by
the Collector according to the percentage change in the Los Angeles -Long
Beach - Anaheim Consumer Price Index for all urban consumers for the twelve
months preceding the February before the new tax year. Said adjustment
will commence with the 1980 -81 fiscal year.
12 - For the business of Recreation and Entertainment, the annual
tax shall be as follows:
a. Arcade (amusement center)
b. Billiard (pool) Room
c. Bowling Alley
d. Circus Carnival
e. Dance
f. Horse Racing
g. Skating Rinks
h. Special Shows /Exhibitions
i. Theaters
j. Tip Sheets
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- Gross Receipts $.40/$1,000.00
- Gross Receipts $.40/$1,000.00
- Gross Receipts $.40/$1,000.00
- $150.00 per day
- $150.00 per day
- $100.00 per day
- Gross Receipts $.40/$1,000.00
- $150.00 per day
- Gross Receipts $.40/$1,000.00
- Gross Receipts $.40/$1,000.00
The business tax prescribed in 12b and 12e shall not be
required where such business is operated and owned by a person already
paying a tax based on gross receipts at the same location and which gross
receipts include receipts from such business.
13 - For the business of Vending Machines, the annual tax shall be
as follows:
a. Merchandise Dispensing
b. Juke Box and Amusement
devices (includes elec-
tronic games and pinball)
- $10.00 per machine
- $15.00 per machine
The business tax prescribed in this Section shall not be
required where such machine or device is operated and owned by a person
already paying a tax based on gross receipts which gross receipts include
receipts from such machine or device.
14 - For the business of Transportation, the annual tax shall be
as follows:
a. Ambulance
b. Armored Car
c. Taxi
d. Tow Truck
e. Wholesale Delivery
- $25.00 per vehicle
- $25.00 per vehicle
- $25.00 per vehicle
- $25.00 per vehicle
- $25.00 per vehicle
The business tax prescribed in 14d shall not be required where
said vehicle is operated and owned by a person already paying a tax based
on gross receipts at the same location and which gross receipts include
receipts from the operation of such vehicle.
15 - For the business of Advertising Services, the annual tax shall
be as follows:
a. Outdoor Advertising Structures:
1st structure - $35.00
Each additional - $25.00
b. Bus benches containing advertising:
$5.00 per bench
c. Sound Vehicle or System:
$25.00 per vehicle or system
d. Kleig Lights:
Based on gross receipts as follows:
$.33/$1,000.00
e. Consumer Surveys:
Based on gross receipts as follows:
$.33/$1,000.00
f. Handbills (distribution of advertising material):
Based on gross receipts as follows:
$.33/$1,000.00
The business tax prescribed in 15f shall not be required where
handbills or advertising material is being distributed by a person already
paying a business tax in the City of Cypress.
16 - For the business of Special Sales, including but not limited to:
swap meets, arts, crafts and other special sales, the annual tax shall be
based on gross receipts as follows:
$.26/$1,000.00
Except the tax for an auctioneer shall be $25.00 per day.
Except the annual tax for solicitors shall be $25.00.
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17 - For the business of Property Development, the tax shall be:
$50.00 per living unit developed
$50.00 per commercial /industrial unit developed
$50.00 per unit converted
SECTION 2. If any section, subsection, subdivision, sentence, clause,
phrase, or portion of this ordinance, or the application thereof to any person
or place, is for any reason held to be invalid or unconstitutional by the decision
of any court of competent jurisdiction, such decision shall not affect the
validity of the remaining portions of this ordinance or its application to other
persons or places. The City Council hereby declares that it would have adopted
this ordinance, and each section, subsection, subdivision, sentence, clause,
phrase or portion thereof, irrespective of the fact that any one or more sections,
subsections, subdivisions, sentences, clauses, phrases, or portions, or the
application thereof to any person or place, be declared invalid or unconstitu-
tional.
SECTION 3. The City Council hereby declares that it does not intend by
this ordinance to either impose a new tax or to increase the rates of business
tax established by Ordinance No. 628. Instead, it is the intention of the City
Council to effect a temporary reduction in certain of the tax rates established
in said Ordinance and to provide certain taxpayers with the option of paying a
flat rate tax rather than a tax based on gross receipts.
SECTION 4. The City Clerk is hereby authorized and directed to certify
as to the passage of this ordinance and to give notice thereof by causing copies
of this ordinance to be posted in three public places within the City.
FIRST READ at a regular meeting of the City Council of said City held on
the 14th day of May 1979, and finally adopted and ordered posted at a regular
meeting of said Council held on the 29th day of May 1979.
ATTEST:
MA OR OF THE CITY OF CYPRESS
CITY OF CYPRESS
CLERK O E CI 0
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) SS
I, DARRELL ESSEX, City Clerk of the City of Cypress, DO HEREBY CERTIFY
that the foregoing Ordinance was duly adopted at a regular meeting of the said
City Council held on the 29th day of May 1979, by the following roll call vote:
AYES: 5
NOES: 0
ABSENT: 0
COUNCIL MEMBERS: Evans, Hudson, Lacayo, MacLain and Rowan
COUNCIL MEMBERS: None
COUNCIL MEMBERS: None
CITY CLERK 0TTHE CITX OF CYPRESS