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Item 66 - Voter Ballot Measure: Restructure Non-Cannabis Business License Tax Rates & CH. 21 fo SAMC
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Item 66 - Voter Ballot Measure: Restructure Non-Cannabis Business License Tax Rates & CH. 21 fo SAMC
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City Clerk
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Agenda Packet
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Clerk of the Council
Item #
66
Date
6/21/2022
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<br />Resolution No. 2022-XXX <br />Page 14 of 22 <br /> <br /> <br /> <br /> (c) For purposes of calculating the annual inflator/deflator factor under this <br />section, the base year shall be that year ending with the quarter ending June 30, 2022. <br />Rates (tax rates, basic rate amounts, charges, specified deposit amounts, qualifying <br />threshold amounts, maximum tax cap amounts) shall first be adjusted on November 1, <br />2023, and thereafter, based on the annually calculated change from the base year <br />through to September 30 of each successive year. Said change shall be rounded off to <br />the nearest whole dollar as follows: If the remaining fraction of a dollar is forty-nine one- <br />hundredths of a dollar or less, such fraction shall be omitted. If the remaining fraction of <br />a percent is fifty one-hundredths of a dollar or more, the next highest dollar shall be <br />applied. <br /> <br />Sec. 21-120a. - Advertising services, ambulance companies, amusement services. <br /> <br />(1) ADVERTISING SERVICE: <br />(a) Distributing samples or posting bills .............................. $100.00250.00 A <br />(b) Using vehicle containing loudspeakers .................................... 100.00 A <br />(c) Using amplifier or loudspeakers to advertise user's own <br /> business only ........................................................................... 35.00 A <br />(2) AMBULANCE COMPANY: <br /> 1 or 2 vehicles each ......................................................................... 100.00 A <br /> 3 or more vehicles ............................................................................ 300.00 A <br />(23) AMUSEMENT SERVICES: <br />(a) Amusement center (a location where mechanical devices or animals are <br />maintained for furnishing rides or entertainment and which may also <br />include vending stands): <br /> <br />(i) Temporary amusement center <br />(10 days or less), per ride/stand ....................................... $ 25.00 D <br />(iii) More than 10 daysOther: <br />Base rate ................................................................ $250.00500.00 M <br />Plus, for each ride or vending stand in excess of 10 ...... 25.0060.00 Q <br />(b) Sporting exhibitions ............................................................. 50.00100.00 D <br />(c) Carnival, circuses, concerts, tent shows and open air <br /> shows seating not more than 4,000 persons: <br />First day ..................................................................... 100.00200.00 D <br />Each additional day ..................................................... 50.00100.00 D
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