ORD 1773 - Laserfiche WebLink

Ordinance No. 1773 Page Four Chapter 5.20 Exemptions 5.20.010, no changes. 5.20.020 Business not susceptible to gross receipts measure. A. In addition to other taxes required under this title, every person conducting or carrying on the operation of an administrative headquarters or a branch office in the City shall pay a license tax as specified in the license tax schedule in Section 5.24.040 based on the total of all expenses incurred by the business at such administrative headquarters during the course of the period covered by the business license in question. This includes, but is not limited to, gross payroll, utilities, rent, supplies and equipment. B. "Administrative headquarters" means a location where the principal business transacted consists of providing administrative or management-related services such as, but not limited to, recordkeeping, data processing, research, advertising, public relations, personnel administration, legal, and corporate headquarters services to the same or other locations where the operations to the same business are conducted which lead ore directly to the production of gross receipts. Subsections C - D, no changes. 5.20.030, no changes. Chapter 5.24 License Taxes 5.24.010 How and when payable. Unless otherwise specifically provided, all annual license taxes, under the provisions of this title, shall be due and payable in advance on the first day of January. License taxes covering new operations after the first day of January may be prorated based on estimated gross receipts for the balance of the year. License taxes for the development of residential or commercial property shall be due and payable when applying for a building permit for each property to be developed. 5.24.020, no changes.