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Santa Monica Business Tax Application - Fee Schedule

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Santa Monica Business Tax Application - Fee Schedule Powered By Docstoc
					                                                              CITY OF SANTA MONICA
                                                         www.smgov.net/businesslicense
                                Business & Revenue Operations Division, P.O. Box 2200, Santa Monica, CA 90407-2200
                                   Phone (310)458-8745 Fax (310)451-3283 – Email business.license@smgov.net

                                                 2012-13 Business License Tax and Fee Summary

     Business Address Located                                                        Business License Tax
          in Santa Monica
                                 Zoning Code       Gross Receipts         Gross            Gross Receipts Over              Minimum Amount Due
                                  Review Fee         Less Than           Receipts                $60,000                   (based on gross receipts
                                   (Planning          $40,000           Less Than                                           declaration at renewal)
                                      Div.)                              $60,000
                                                                                                                        $35.47 if GR less than $40,000
  New Business License –           $35.47***           $0++                $75          Check table below for gross     $110.47+ if GR more than
   Residential Location                                                                    receipts tax formula         $40,000
                                                                                                                        $302.14 if GR less than $40,000
 New Business License –           $302.14***           $0++                $75          Check table below for gross     $377.14+ if GR more than
  Commercial Location                                                                      receipts tax formula         $40,000
  Change in address or              $35.47***
business activity to existing      residential          N/A                N/A                        N/A               $35.47 residential location
         license                  $302.14***                                                                            $302.14 commercial location
                                  commercial
  Business Address Not Located                                                       Business License Tax
        in Santa Monica
                                 Zoning Code       Gross Receipts      Gross Receipts Over $60,000                  Minimum Amount Due
                                  Review Fee         Less than                                              (based on gross receipts declaration at
                                   (Planning          $60,000                                                             renewal)
                                      Div.)
                                                                        Check table below for gross
New Business                          NA                $75                receipts tax formula                              $75.00

                                                     Business Tax Formula Calculations
Business Types                                                                                                                            Tax

Auto Dealers* - Corp/Admin Headquarters** - Manufacturers – Recreation/Entertainment - Rental of Non-Residential                $1.25 per each $1,000
Property – Rental of Residential Property (4 or more units) – Retail – Wholesalers - Utilities                                  Gross Receipts

Agent/Broker – Contactors/Subcontractors – Services                                                                             $3.00 per each $1,000
                                                                                                                                Gross Receipts

Professionals                                                                                                                   $5.00 per each $1,000
                                                                                                                                Gross Receipts

Delivery                                                                                                                        $50.00 per vehicle


Taxi Cab                                                                                                                        $250.00 per vehicle
                                                                                                                                (plus Police Permit fee)

Lunch Trucks                                                                                                                    $50.00 per truck
                                                                                                                                (plus Police Permit fee)

* Auto Dealers – maximum business license tax due is $25,000.00.

** Corporate/Administrative Headquarters which do not generate gross receipts are taxed on the basis of the cost of operation in Santa Monica, with the
cost of operation equal to the annual rental value of the property, payroll and utility costs (including telephone).

*** Fees increase by Consumer Price Index (CPI) each year on July 1.

++ Businesses located in Santa Monica whose world-wide gross receipts do not exceed $40,000 are exempt from business tax, but are required to
maintain a business license and pay all other taxes and fees. Gross receipts must be verified by Federal tax documents. Failure to apply for or renew
the business license by the deadline eliminates the exemption and imposes both tax and late payment penalties.




                                                                                                                                   (Revised 07/01/2012)

				
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