San Carlos - CSMFO by zhangyun

VIEWS: 7 PAGES: 13

									                                                                                        Surrounding Cities Surveyed

                                                                                                                                                                                                Do you
                                                                                                                    Do you charge a                                                             charge a
                                                                                                                    business             Are landlords How many units would a                   license
                 Do you assess a business tax                                                                       license              required to    landlord have to own   Do you charge a fee/tax for
                 based on bill gross receipts,                                                                      processing fee?      pay a business before you would       license fee/tax  single
                 number of employees, flat     Fee or                                                               If so, what is the   license        require them to pay a  for apartments & family       What is the
    Respondent   rates, or a combination?      Tax      What are your rates?                                        fee?                 tax/fee?       business tax/fee?      duplexes?        homes?       fee/tax?
City of Brea     Gross receipts                Tax      Retail - min $55, max $525                                  Yes, $25.00          Yes, tax       2 or more units        Yes              Yes          Taxed on gross
                                                        Wholesale - min $55, max $775                                                                   includes single family                  2 or more    receipts: up to
                                                        Mfg - min $100, max $1025                                                                       homes                                                $10,000 -
                                                        Professional - min $75, max $210 plus %                                                                                                              $45.00; over
                                                        Service - min $55, max $525                                                                                                                          $10,000 - pay
                                                                                                                                                                                                             $45.00 + $0.90
                                                                                                                                                                                                             per $1,000 over
                                                                                                                                                                                                             $10,000



City of Chino    Gross receipts and number of   Tax     Retail & services - gross receipts -min $40, max $1250 No                        Yes, tax      4 or more units            Yes           No           Taxed on gross
                 employees                                                                                                                             apartment units or duplex                             receipts: $40 for
                                                        Professional/Semi Professional :                                                               only                                                  first $25,000
                                                        $50 for owner or 1st practicing professional, plus $40                                         single family - no license                            plus $.30 for
                                                        for each additional practicing professional, plus $10 for                                                                                            each additional
                                                        each employee or sales person                                                                                                                        $1,000 -
                                                        Mfg/ Whse - based on number of employees min $40 -                                                                                                   maximum fee
                                                        max $700                                                                                                                                             $1250



City of Corona   Gross receipts and flat fee    Both    Retail & service - gross receipts - min $55 to max       No                      Yes, tax      4 or more units            Yes           No           Taxed on gross
                                                        $440 plus %                                                                                    apartment units or duplex                             receipts -
                                                        Wholesale/Mfg - gross receipts - min $33 to max $330                                           only                                                  minimum $0-
                                                        plus %                                                                                         single family - no license                            $30,000 -
                                                        Cosmetologist, barber, real estate broker - $55 flat fee                                                                                             $55.00,
                                                        Professional - $110 flat fee                                                                                                                         maximum-over
                                                                                                                                                                                                             $2,000,000-
                                                                                                                                                                                                             $440.000 +
                                                                                                                                                                                                             .02% over
                                                                                                                                                                                                             $2,000,000




                                                                                                            1
                                                                                                                                                                                                  Do you
                                                                                                                  Do you charge a                                                                 charge a
                                                                                                                  business             Are landlords How many units would a                       license
                    Do you assess a business tax                                                                  license              required to    landlord have to own       Do you charge a fee/tax for
                    based on bill gross receipts,                                                                 processing fee?      pay a business before you would           license fee/tax  single
                    number of employees, flat     Fee or                                                          If so, what is the   license        require them to pay a      for apartments & family     What is the
    Respondent      rates, or a combination?      Tax      What are your rates?                                   fee?                 tax/fee?       business tax/fee?          duplexes?        homes? fee/tax?
Clty of Montclair   Gross receipts                Tax      Retail, Wholesale & Services - $55 plus gross receipts Yes, $5.00           Yes, tax       1 or more                  Yes              No         $40.00 for 1st 3
                                                           Professional / semi professional - $40 plus gross                                          apartments and duplexes                                units + $5.00
                                                           receipts                                                                                   only                                                   each additional
                                                           Manufacturing - $55 plus gross receipts                                                    single family - no license                             unit


City of Norco       Flat fee plus number of        Tax     In Town business - $45 plus $10/per employee            Yes, $10.00         Yes, tax        Commercial property -       Yes             Yes       2-4 units -
                    employees                                                                                                                          one unit residential                        2 or more $45.00; $2.00
                                                                                                                                                       property -                                            per unit in
                                                                                                                                                       2 or more units - including                           excess of 4
                                                                                                                                                       single family homes
City of Ontario     Gross receipts                 Tax     $50.00 plus gross receipts                              Yes                 Yes, tax        3 or more.                 Yes              Yes       Taxed on gross
                                                                                                                                                       Includes single family                      3 or more receipts -
                                                                                                                                                       homes if 3 or more                                    $50.00 + $.40
                                                                                                                                                                                                             per $1,000.00



City of Pomona      Gross receipts and number of   Tax     Retail / Services / Professional - $98.50 plus gross    Yes - $30.00        Yes, tax        one unit                   Yes              Yes        $32.25 per unit
                    employees                              receipts                                                                                    single family homes,
                                                           Mfg / Warehouse - $98.50 - $776.50 - based on                                               apartments & duplexes
                                                           number of employees
City of Rancho      Gross receipts                 Tax     Retail / Wholesale - $23 - $188 plus % gross receipts   No                  Yes, tax        4 or more units            Yes              No         mathematical
Cucamonga                                                  Services - $20 - $370 plus % gross receipts                                                 apartment units or duplex                              equations
                                                           Professional - $23 - $313 plus % gross receipts                                             only                                                   based on gross
                                                           Mfg / Whse - $20 - $305 plus % gross receipts                                               single family - no license                             receipts


City of Upland      Gross receipts and number of   Tax     Retail / Whlse / Service - $54 to $864 based on gross   Yes, $15.00         Yes, tax        3 or more.                 Yes              Yes         3 units -
                    employees                              receipts                                                                                    Includes single family                      3 or more $54.00 per year
                                                           Professional - $54 each professional plus $4.50 for                                         homes if 3 or more                                    each additional
                                                           each non-professional employee                                                                                                                    unit - $4.50 per
                                                           Manufacturing - $54 to $324 - based on number of                                                                                                  year
                                                           employees




                                                                                                             2
                                                                                                                                                                                Do you
                                                                                                    Do you charge a                                                             charge a
                                                                                                    business             Are landlords How many units would a                   license
                 Do you assess a business tax                                                       license              required to    landlord have to own   Do you charge a fee/tax for
                 based on bill gross receipts,                                                      processing fee?      pay a business before you would       license fee/tax  single
                 number of employees, flat     Fee or                                               If so, what is the   license        require them to pay a  for apartments & family       What is the
    Respondent   rates, or a combination?      Tax      What are your rates?                        fee?                 tax/fee?       business tax/fee?      duplexes?        homes?       fee/tax?
City of Walnut   per employee                  Tax      $45 base fee + per employee charge:         No                   Yes, tax       4 or more units        Yes              Yes          4 or more units
                                                        $5.00 ea first 4 employees                                                      includes single family                  4 or more    pay $1.50 per
                                                        $4.00 ea next 4 employees                                                       homes, apartments &                                  unit
                                                        $3.00 ea next 4 employees                                                       duplexes
                                                        $1.00 ea additional employee after 12




                                                                                                3
                                        1                      2                            3                                  4                5                 6                      7                     8           9
                                                                                                                                                          Are landlords                                 Apartments &   Single
                        Do you assess a business                                                                        Do charge                         required to        How many units would       duplexes       family
                        tax based on bill gross                                                                         business                          pay a              a landlord have to own                    homes
                        receipts, number of                                                                             license                           business           before you would
                        employees, flat rates, or a      Fee or                                                         processing                        license            require them to pay a
    Respondent          combination?                     Tax       What are your rates?                                 fee?           What is the fee?   tax/fee?           business tax/fee?
City of Camarillo       We have 20 different tax         Tax       A. Gross Receipts are on a tax table, we can fax a   No             n/a                Yes, please        One unit                   Yes            No
Raylene Hildebrand      categories, including gross                schedule at your request.                                                              refer to F & G     No business license
Business Tax            receipts, flat rate, number of             B. Medical Professionals - $50 per professional plus                                   in the rates.      required for single family
Assistant               employees, number of units                 $3 per non-professional employee (clerical/support                                     Commercial         homes - only for
                        etc. Please refer to rates                 staff)                                                                                 landlords pay      apartments and duplexes
                        below.                                     C. Other Professionals - $35 per professional plus $3                                  on gross
                                                                   per non-professional employee (other professionals                                     receipts for
                                                                   include attorneys, cosmetologists, real estate agents,                                 rents collected.
                                                                   engineers, state certified professions etc)
                                                                   D. Contractors (class A & B) - $100
                                                                   E. Subcontractors (class C) - $75
                                                                   F. Apartments/Mobile Home Parks - $35 for first 5
                                                                   units plus $5 for each additional unit
                                                                   G. Motels & Hotels - $25 for first 5 units plus $5 for
                                                                   each additional unit
                                                                   H. Vehicles: Wholesale, Retail, or Service - $45 per
                                                                   vehicle or $300 for fleet
                                                                   I. Vehicles for hire $35 for the first vehicle plus $10
                                                                   for each additional vehicle
                                                                   J. Live Entertainment - $300 per year or $20 per day,
                                                                   permit required first
                                                                   K. Bowling Alley - $50 per year plus $7.50 per lane
                                                                   L. Carnival, Circus, Special Event - $200 first day
                                                                   plus $100 each additional day
                                                                   M. Canvassing/Soliciting - $25 per person per month
                                                                   or $50 per person per quarter, permit required first
                                                                   N. Principal Solicitor - $300 per year, permit required
                                                                   first
City of Capitola        A combination. We have 5         Tax       They vary depending on Handbills, Searchlight
                                                                   O. Advertising – Billboards,type of business. The       We have a   $25                For residential    3 units.                 Yes              No
Lisa Saldana            different types of licenses.               lowest rate we have is $25.                          one-time                          properties, if     Apartments & duplex only
Supervising             For example, Retail Sales                  Retail Sales: based on estimated gross receipts      application                       they have          single family homes no
Accountant                                                                                                                                                                   license required
                        are based upon gross                       Profession & Personal Service:                       fee. Only                         more than 2
                        receipts, whereas                          $50.00 each professional                             charged the                       units, yes. For
                        Professionals are based                    $2.50 each employee                                  first time.                       commerical
                        upon # of professionals &                  Apartment houses $10.00 per unit                     This offsets                      landlords, no.
City of Cotati          support staff.
                        Combination                      Tax                                                            No time to
                                                                                                                        the                               We only
                                                                                                                                                          If they own        all residential property   Yes            Yes
Dana Martin                                                                                                                                               more than 2        rental requires business
Accounting Specialist                                                                                                                                     units they are     license including single
                                                                   Most general businesses we charge $70 per                                              required to        family home
                                                                   year and $10 for each FT employee and $5 for                                           pay $10 per
                                                                   each PT employee.                                                                      unit above 2
                                     1                      2                            3                                  4                  5                 6                        7                      8           9
                                                                                                                                                          Are landlords                                   Apartments &   Single
                      Do you assess a business                                                                         Do charge                          required to        How many units would         duplexes       family
                      tax based on bill gross                                                                          business                           pay a              a landlord have to own                      homes
                      receipts, number of                                                                              license                            business           before you would
                      employees, flat rates, or a     Fee or                                                           processing                         license            require them to pay a
     Respondent       combination?                    Tax       What are your rates?                                   fee?            What is the fee?   tax/fee?           business tax/fee?
City of Covina        Number of employees             Tax       $52. for owner, $8 for additional employees (up to 4), Yes             $30 processing fee Yes                4 or more units            Yes              No
Stacy Moyer                                                     $6 for any more                                                                                              apartment units or duplex
Sr. Finance Tech                                                                                                                                                             only
                                                                                                                                                                             single family - no license

City of Dixon         We assess the license fee as a Both -   $120.00 application fee + flat tax of $30.00-$240.00   We charge an                         Yes, we charge     Not dependent upon the       Yes            No
Joan Streit           flat rate dependent upon the   Tax and                                                         application fee                      non- HOP           number of units.
Director, Finance &   type of business.              appl fee                                                        of $120 as well                      businesses (ie.,   Apartments or duplex
Technology                                                                                                           as a renewal                         any building       only    single family - no
                                                                                                                     fee.                                 that collects      license
                                                                                                                                                          rents whether
                                                                                                                                                          apartment,
                                                                                                                                                          multi unit, or
                                                                                                                                                          commercial,
                                                                                                                                                          Office)



City of El Cajon     Combination (Flat Rate +         Tax       Inside City Limits ($40 + $3 per employee)           No                N/A                Yes                1 unit                       Yes            Yes
Sarah E. Castillo    Number of Employees)                       Outside City Limits ($60 + $6 per employee)                                                                  all residential rentals
Financial Operations                                            Contractors ($70 + $3 per employee)                                                                          require license including
Manager                                                         Rentals ($40 + $20 per unit)                                                                                 single family home
                                   1                   2                               3                                    4                   5                6                     7                      8           9
                                                                                                                                                          Are landlords                                Apartments &   Single
                    Do you assess a business                                                                          Do charge                           required to      How many units would        duplexes       family
                    tax based on bill gross                                                                           business                            pay a            a landlord have to own                     homes
                    receipts, number of                                                                               license                             business         before you would
                    employees, flat rates, or a     Fee or                                                            processing                          license          require them to pay a
    Respondent      combination?                    Tax      What are your rates?                                     fee?             What is the fee?   tax/fee?         business tax/fee?
City of La Habra    It is based on a combination.   license Retail-Sales:                                             Yes              $25.00             Yes              3                           Yes            No
Sandy Arellano                                      tax        Base Fee $35.00 (pro-rated Quarterly for new                                                                First 3 units $35.00
Account Clerk II                                    and      business)                                                                                                     Each other unit $6.50
Business Licenses                                   appl fee   Gross Receipts Tax $.25 per every $1,000.00                                                                 Fire inspection of $35.00
                                                             Professional/Consulting:                                                                                      is required for 6 or more
                                                               $35.00 each Professional/Consultant                                                                         units license required
                                                               $5.00 each other employee                                                                                   for apartments,
                                                               Gross Receipts Tax $.35 per every $1,000.00                                                                 bungalows & duplexes
                                                             General Contractor:                                                                                           no license required for
                                                               Base Fee $100.00 (pro-rated Quarterly for new                                                               single family home
                                                             business)
                                                               Gross Receipts Tax $.05 per every $1,000.00
                                                             Specialty Contractor:
                                                               Base Fee $50.00 (pro-rated Quarterly for new
                                                             business)
                                                               Gross Receipts Tax $.05 per every $1,000.00
                                                             New Business located in La Habra are required to pay
                                                             a one time inspection fee of $57.00
                                                             Renewals are required to pay a Fire inspection fee for
                                                             inside city only:
                                                                     Restaurants $81.00
                                                                     Gas Stations $53.00
                                                                     All others $35.00 (excluding Home
                                                             Occupations)

City of Lemon                                       Fee                                                               yes              $30.00             apartment        apartments 4+, and we Yes                  No
Grove               flat rate (varies by business            too complicated to explain, but generally flat rate                                          owners of 4 or   don't track owners of
Betty Hofman        type) + number of                        = $15, + $2 per employee (max $100), +$30                                                    more units       single family or
Finance Director    employees + flat admin fee               admin                                                                                                         duplexes

City of Los Gatos   Gross receipts or a flat rate   Tax      Our tax rate varies, depending on the type of            We charge a                         Apartment       3 or more.                   Yes            No
Darlene Rauh        business license tax.                    business. Gross receipts are based on a sliding          processing fee                      owners pay      Apartments only
                                                             scale.                                                   of $25.00 to                        a flat fee. We single family - no license
                                                                                                                      non-profits.                        do not charge
                                                                                                                                                          commercial
                                                                                                                                                          property
                                                                                                                                                          owners, but
                                                                                                                                                          some cities do.
                                  1                   2                                3                               4                5                 6                      7                    8           9
                                                                                                                                                   Are landlords                               Apartments &   Single
                    Do you assess a business                                                                     Do charge                         required to       How many units would      duplexes       family
                    tax based on bill gross                                                                      business                          pay a             a landlord have to own                   homes
                    receipts, number of                                                                          license                           business          before you would
                    employees, flat rates, or a    Fee or                                                        processing                        license           require them to pay a
    Respondent      combination?                   Tax      What are your rates?                                 fee?          What is the fee?    tax/fee?          business tax/fee?
City of Morro Bay   Our business tax is based on   Tax      The basic fee is $111.74 for the fiscal year, plus   No processing n/a                 yes               Apartment landlords of 4 Yes             No
Susan Slayton       number of employees.                    $26.78 for each full time equivalent employee.       fee.                                                or more units are required
Finance Director                                                                                                                                                     to pay and also
                                                                                                                                                                     commercial building with
                                                                                                                                                                     4 or more units. This fee
                                                                                                                                                                     is the $111.74 base fee
                                                                                                                                                                     plus $4.71 for each unit
                                                                                                                                                                     over four.
                                                                                                                                                                     Single family - no license



City of Murrieta    Attached is a list of our fee Fee +     Professional, Medical/Dental, CPA, Legal, Eng:       We do not     The processing      Property          no minimum unit -         Yes            No
Teri L. Cardoza     categories and rates for the tax        $75.00 per year                                      charge a      fee when            management        apartments & duplex
Budget Analyst      City of Murrieta. There are             Retail, Service, Restaurant, Rental, etc:            processing    preparing refunds   companies         need business license
                                                            $75.00 base fee + gross receipts                                                                         single family - not
                    specific categories (such as                                                                 fee, unless   is $30.             are required
                                                                                                                                                                     required at this time
                    state licensed contractors)                                                                  there is a                        to pay for a
                    that pay a flat rate of $75.                                                                 refund.                           business
                    Other categories have a                                                                                                        license just as
                    range of rates with a                                                                                                          any other
                    combination of a flat rate                                                                                                     business.
                    plus a percentage based on                                                                                                     (See attached
                    revenue.                                                                                                                       fee categories
                                                                                                                                                   & rates for
                                                                                                                                                   the amount).


City of Oakdale     combination of gross           flat rate Ridiculous (believe me - you do not want these      no, but we're nada                yes               10                         Yes           No
Lorrie Schack       receipts (almost everybody)    fees & as part of your argument!)                             looking at it.                                      apartment & duplex only
                    and flat rate (only            others                                                                                                            single family - no license
                    professionals)                 are tax
                                   1                     2                              3                             4               5                    6                    7                     8           9
                                                                                                                                                    Are landlords                              Apartments &   Single
                     Do you assess a business                                                                   Do charge                           required to     How many units would       duplexes       family
                     tax based on bill gross                                                                    business                            pay a           a landlord have to own                    homes
                     receipts, number of                                                                        license                             business        before you would
                     employees, flat rates, or a   Fee or                                                       processing                          license         require them to pay a
    Respondent       combination?                  Tax       What are your rates?                               fee?         What is the fee?       tax/fee?        business tax/fee?
City of Oceanside    Gross Receipts                Tax       $0.50 per $1,000 gross receipts                    Yes.         Admin fees are         Yes,            if they have 5 or more     Yes            No
Sheri Brown                                                                                                                  dependent upon the                     units     apartments &
Revenue and                                                                                                                  business category.                     duplex only      single
Business Activity                                                                                                            $50 - Category I -                     family - no license
Manager                                                                                                                      over the counter
                                                                                                                             licenses: owners of
                                                                                                                             commercial
                                                                                                                             property, businesses
                                                                                                                             outside the City
                                                                                                                             $100 - Category II -
                                                                                                                             high level of
                                                                                                                             enforcement: liquor
                                                                                                                             store, night club,
                                                                                                                             service station,
                                                                                                                             fitness center, bar,
                                                                                                                             apartments
                                                                                                                             $75 - Category III -
                                                                                                                             medium level of
                                                                                                                             enforcement:
                                                                                                                             clothing and
                                                                                                                             accessory stores,
                                                                                                                             travel services,
                                                                                                                             general
                                                                                                                             merchandise
                                                                                                                             stores
                                                                                                                             $50 - Category IV -
                                                                                                                             low level of
                                                                                                                             enforcement: home
                                                                                                                             occupations




City of San Carlos   number of employees           Tax       Manufacturer, Wholesale, Retail: Base fee $66 + $20 no          n/a                    yes             1-2 units - no charge      Yes            Yes
                                                             per employee                                                                                           3 or more - base fee $66                  3 or more
                                                             Services: Base fee $66 + $26 per owner/employee                                                        + addt'l $20 each
                                                             Professions: Base fee $66 + $33 per owner/employee                                                     includes single family
                                                                                                                                                                    homes if 3 or more
City of Stanton      flat rate plus per employee   Tax       generally flat rate is $28 plus $4 per employee    Yes          $85                    Yes             Three units includes        Yes           Yes
Carol Jacobs                                                                                                                                                        single family homes if 3 or               3 or more
Administrative                                                                                                                                                      more
Services Director
                                      1                      2                             3                                   4              5                    6                     7                   8           9
                                                                                                                                                            Are landlords                             Apartments &   Single
                     Do you assess a business                                                                          Do charge                            required to      How many units would     duplexes       family
                     tax based on bill gross                                                                           business                             pay a            a landlord have to own                  homes
                     receipts, number of                                                                               license                              business         before you would
                     employees, flat rates, or a   Fee or                                                              processing                           license          require them to pay a
    Respondent       combination?                  Tax           What are your rates?                                  fee?         What is the fee?        tax/fee?         business tax/fee?
City of Sunnyvale    Our business tax is based on  Tax           For 2006, they start at $10.00 and max out at $325.00 Yes.         $55 for new             Yes.             3 or more                 Yes           Yes
Therese Balbo        the number or employees or,                 but the voters approved a tax increase starting with               applications and                         includes apartments,                    3 or more
Finance Manager      for rental properties, the                  the 2007 tax year. It starts at $20 and maxes out at               $23.00 for renewals.                     duplexes and single
                     number of employees or rental               $4,700 for 2007, with an increased tax rate for 2008,                                                       family homes if 3 or more
                     units, whichever is higher.                 and annual adjustments for inflation thereafter.

                                                       Fee                                                              Yes         $30.00 outside city     Yes            One unit - includes single Yes            Yes
                                                                                                                                    business                Single family  family homes
                                                                 Retail & service:                                                  $150.00 inside city     rental $30.00
City of Baldwin                                                  $50.00 + $9.00 for ea employee over three                          commercial              Apartments
Park     Elizabeth   number of employees for retail,             Professional:                                                      business                $15.00 ea unit
Distante             service, professional                       $50.00 ea practicing member + $9.00 ea employee                                            Commercial
Business License     Warehouse - based on square                 over three                                                                                 $50.00 + gross
Processor            feet                                        Warehouse - based on square footage                                                        receipts
City of Newport      annual flat tax                 Tax         $208.00 - out of town business                        Yes          $25.00                  Yes              3 or more                 Yes           Yes
Beach                                                            $139.00 - in town commercial w/ sellers permit, plus                                                        includes apartments,                    3 or more
                                                                 $7.00 per employee                                                                                          duplexes and single
                                                                 $139.00 - in town commercial w/o sellers permit, plus                                                       family homes if 3 or more
                                                                 $14.00 per empoyee
                                                                 $132.00 - in town residential
City of Richmond     number of employees               Fee       $257.00 per business location + $51.50 per employee Yes             based on approval Yes                   One unit                 Yes            Yes
                                                                 up to 25 employees or $44.00 per employee if more                  needed:                                  includes single family
                                                                 than 25 employees                                                  Planning $35, Bldg                       homes, apartments &
                                                                                                                                    regulations $35 or                       duplexes
                                                                                                                                    $57 if needs
                                                                                                                                    physical inspection,
                                                                                                                                    fire dept $33


City of San Luis     Gross receipts                    Tax       $50 per $100,000 (min tax $25)                         yes         $111 for new appl in    Yes              One unit                 Yes            Yes
Obispo                                                                                                                              Ctiy                                     includes single family
                                                                                                                                    $37 new appl                             homes, apartments &
                                                                                                                                    outside city                             duplexes
                                                                                                                                    $32 for a renewal
City of Gilroy       Gross receipts, flat rates, & #   Fee       $10 / vending machine, $50 / vehicle, $50 flat service, Yes        Out of town $30         Yes              3 units.                 Yes            No
                     units                                       $100 flat professional.                         Retail -           home occ $65            all commercial   Apartments, duplexes
                                                                 gross receipts min $40 max $2,000                                  Commercial $275         real-estate      only
                                                                                                                                    (includes $210 for      pays on gross
                                                                                                                                    business license fire   receipts.
                                                                                                                                    insp), plus $165 if     Residential
                                                                                                                                    building insp req       units of 3 or
                                                                                                                                                            more pay on a
                                                                                                                                                            scale
                                     1                   2                              3                                   4                  5                 6                     7                    8           9
                                                                                                                                                          Are landlords                              Apartments &   Single
                    Do you assess a business                                                                         Do charge                            required to      How many units would      duplexes       family
                    tax based on bill gross                                                                          business                             pay a            a landlord have to own                   homes
                    receipts, number of                                                                              license                              business         before you would
                    employees, flat rates, or a    Fee or                                                            processing                           license          require them to pay a
    Respondent      combination?                   Tax       What are your rates?                                    fee?             What is the fee?    tax/fee?         business tax/fee?
City of Brea        Gross receipts                 Tax       Retail - min $55, max $525                              yes              $25                 yes              2 or more units           Yes            Yes
                                                             Wholesale - min $55, max $775                                                                                 includes single family                   2 or more
                                                             Mfg - min $100, max $1025                                                                                     homes
                                                             Professional - min $75, max $210 +%
                                                             Service - min $55, max $525
City of Chino       gross receipts and # of        Tax       Retail & services - gross receipts -min $40, max        no                                   yes - based on 4 or more units            Yes             No
                    employees                                $1250                                                                                        gross receipts apartment units or duplex
                                                             Professional/Semi Professional :                                                                            only
                                                             $50 for owner or 1st practicing professional, plus                                                          single family - no license
                                                             $40 for each additional practicing professional, plus
                                                             $10 for each employee or sales person            Mfg/
                                                             Whse - based on number of employees               min
                                                             $40 - max $700
City of Corona      gross receipts and flat fee    Tax       Retail & service - gross receipts - min $55 to max      no                                   yes - based on 4 or more units            Yes             No
                                                             $440 + %                                                                                     gross receipts apartment units or duplex
                                                             Wholesale/Mfg - gross receipts - min $33 to max                                                             only
                                                             $330 +%                                                                                                     single family - no license
                                                             Cosmetologist, barber, real estate broker - $55 flat
                                                             fee
                                                             Professional - $110 flat fee
Clty of Montclair   Gross receipts                 Tax       Retail, Wholesale & Services - $55 + gross receipts     yes                            $5.00 yes - based on 1 or more                   Yes            No
                                                             Professional / semi profess - $40 + gross receipts                                           number of units apartments and duplexes
                                                             Manufacturing - $55 $ gross receipts                                                                         only
                                                                                                                                                                          single family - no license
City of Norco       flat fee + number of employees Tax       In Town business - $45 + $10/per employee               yes              $10.00              yes            Commercial property - 1 Yes                Yes
                                                                                                                                                                         unit     residential                       2 or more
                                                                                                                                                                         property - 2 or more units -
                                                                                                                                                                         including single family
                                                                                                                                                                         homes
City of Ontario     gross receipts                 Tax       $50.00 + gross receipts                                 no                                   yes - based on 3 or more.                   Yes           Yes
                                                                                                                                                          gross receipts Includes single family                     3 or more
                                                                                                                                                                         homes if 3 or more

City of Pomona      gross receipts and number of   Tax       Retail / Services / Professional - $98.50 + gross       yes - included                $30.00 yes - per unit one unit                    Yes            Yes
                    employees                                receipts                                                in base fee                          chg for        single family homes,
                                                             Mfg / Warehouse - $98.50 - $776.50 - based on                                                residential    apartments & duplexes
                                                             number of employees                                                                          commercial
                                                                                                                                                          based on gross
                                                                                                                                                          receipts
City of Rancho      gross receipts                 Tax       Retail / Wholesale - $23 - $188 + % gross receipts      no                                   yes based on     4 or more units            Yes           No
Cucamonga                                                    Services - $20 - $370 + % gross receipts                                                     gross receipts   apartment units or duplex
                                                             Professional - $23 - $313 +% gross receipts                                                                   only
                                                             Mfg / Whse - $20 - $305 +% gross receipts                                                                     single family - no license
                                1                     2                             3                                4                5                  6                     7                    8           9
                                                                                                                                                 Are landlords                               Apartments &   Single
                 Do you assess a business                                                                       Do charge                        required to        How many units would     duplexes       family
                 tax based on bill gross                                                                        business                         pay a              a landlord have to own                  homes
                 receipts, number of                                                                            license                          business           before you would
                 employees, flat rates, or a    Fee or                                                          processing                       license            require them to pay a
    Respondent   combination?                   Tax       What are your rates?                                  fee?         What is the fee?    tax/fee?           business tax/fee?
City of Upland   gross receipts and number of   Tax       Retail / Whlse / Service - $54 to $864 based on gross yes                       $15.00 Yes                3 or more.               Yes            Yes
                 employees                                receipts                                                                               3 units - $54.00   Includes single family                  3 or more
                                                          Professional - $54 each professional + $4.50 ea non                                    per year           homes if 3 or more
                                                          professional employee                                                                  each additional
                                                          Manufacturing - $54 to $324 - based on number of                                       unit - $4.50 per
                                                          employees                                                                              year



City of Walnut   per employee                   Tax       $45 base fee + per employee charge:                 no                                 Yes             4 or more units             Yes            Yes
                                                          $5.00 ea first 4 employees                                                             4 or more units includes single family                     4 or more
                                                          $4.00 ea next 4 employees                                                                              homes, apartments &
                                                          $3.00 ea next 4 employees                                                                              duplexes
                                                          $1.00 ea additional employee after 12
CITY OF SAN CARLOS BUSINESS REGISTRATION FEE
*Minimum =$126.00; Maximum = $1,606.00 eff. 10/1/05
Plus Zoning Clearance Fees =$84.00 for Commercial/$50.00 for Home Occupancy eff. 6/1/06
    vA CHANGE OF ADDRESS REQUIRES A NEW REGISTRATION AND ZONING CLEARANCE F
      vRE-ISSUANCE OF REGISTRATION CERTIFICATES IS SUBJECT TO AN ADDITIONAL FEE

   I MANUFACTURER, WHOLESALE, RETAIL: Base Fee = $66 + $20 Per Employee/Space*(Min.
       Antique & Consignment Donut Shop Liquor Stores
       Bakery and Coffee Shops Drug Stores Manufacture and Manufacturing Rep.
       Book Stores Flower Shops Printing, Copying, & Publishing
       Candy Stores Furniture Stores Restaurants, Delis, Cafes
       Car Dealers Gardening Supplies Shoe Stores
       Clothes Stores Gas Station & Car Wash Sporting Goods
       Computer Stores Grocery Stores Stationary & Office Supplies
       Department Stores Hardware, Cabinets & Paint Wholesalers
       Distributors Jewelers Other Similar Business Not Specified
       Internet sales

   II SERVICES: Base Fee= $66 + $26 Per Owner/Employee*(Min. $126.00)
        Agents with no fixed location Contractors (in San Carlos) Photography
        Aircraft Leasing Delivery Services (in San Carlos) Property Management/Rental
        Athletic Club & Gyms Dry Cleaners, Laundry & Tailor Real Estate Offices and Agents/Brokers
        Auto Repair, Paint & Body Shops Gardening/Landscaping Services Rental (Car and Equipme
        Beauty, Barber, Nail & Hair Hotels & Motels Repair
        Child/Adult Care (7 or more) Internet Services Schools & Instruction (for profit)
        Computer Services & Programming Locksmiths & Security Travel Agents
 Mailing Services Other Similar Business Not Specified

   III PROFESSIONS: Base Fee= $66 + $33 Per Owner/Employee* (Min. $126.00)
         Accountant/Bookkeeping              Services Artist Geologist
         Advertising Attorney at Law Health Care Services & Labs
         Appraiser Doctors/Dentist Massage Therapists
         Architects Engineers Medical Practitioner
         Consultants Research & Development Other Similar Business Not Specified


   IV AMUSEMENT DEVICE: First Two Machines = $166 Each; Additional = $251 Each
        Arcade/Video Machine

   V BILLIARD/POOL ROOM, BOWLING ALLEY: First Lane Or Table= $126; Addt’l $33 Each*

   VI AMUSEMENT PLACE, BINGO, THEATER: 1-500 Seats Base Fee = $165 + Addt’l $1.00 Eac

   VII APARTMENT: 1-2 Units = No Charge; 3 Or More, Base Fee= $66 + Addt’l $20 Each*

   VIII CONTRACTOR (OUT OF TOWN): 12 Months= $126; 6 Months= $75

   IX SEASONAL AND SPECIALIZED: $550
        Christmas Tree/Pumpkin Lots Street/Temporary Vendors & Solicitors
        Auction House Similar Business Not Specified
 Home Occupancy eff. 6/1/06
ATION AND ZONING CLEARANCE FEE.
 SUBJECT TO AN ADDITIONAL FEE .

 6 + $20 Per Employee/Space*(Min. $126.00)

 Manufacturing Rep.




Min. $126.00)
  Photography
 ty Management/Rental
 al Estate Offices and Agents/Brokers
 g Services Rental (Car and Equipment)

  Instruction (for profit)
 ty Travel Agents


yee* (Min. $126.00)




 siness Not Specified


 Additional = $251 Each


r Table= $126; Addt’l $33 Each*

 Base Fee = $165 + Addt’l $1.00 Each*

Fee= $66 + Addt’l $20 Each*

Months= $75


s & Solicitors

								
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