Laserfiche WebLink
Classification <br /> <br />Amount of Charge <br /> <br />1. Retail: <br /> <br />An amount equal to three <br />(3) times the annual bus- <br />iness license tax. <br /> <br />Professional and service, <br />grocery stores, service <br />stations, commercial <br />laundry, manufacturing <br />and wholesale and other <br />non-retail businesses: <br /> <br />An amount equal to one-half <br />(1/2) times the annual <br />business license tax. <br /> <br />Section 8: Definitions. For the purposes of Section 7 hereof, <br /> the following definitions shall apply: <br /> <br />(a) <br /> <br />RETAIL. Retail businesses include all businesses <br />which sell at retail in the regular course of <br />business in an amount equal to 50% or more of <br />their gross revenues, except that grocery stores <br />and service stations shall not be classified <br />as retail. To "sell at retail" as used in the <br />definition of this classification, means the <br />making of a "retail sale" or a "sale at retail" <br />as those terms are defined in the Sales and Use <br />Tax Law of the State of California. <br /> <br />(b) <br /> <br />PROFESSIONAL AND SERVICES. Professional and <br />services shall be deemed to include, but not <br />necessarily be limited to the following: Persons <br />or businesses engaging in a pursuit or activity <br />professionally, news and advertising media; <br />real estate brokers; attorneys; accountants; <br />engineers; doctors; dentists; builders; repairing <br />and servicing; renting and leasing; and utilities. <br /> <br />Section 9: Voluntary Contribution. Any business which is <br /> exempt from the payment of a business license tax <br /> by reason of the provision of the Constitution of <br /> the United States or the State of California, may <br /> make voluntary contributions to said Area for the <br /> purposes provided in this Ordinance. <br /> <br />Section 10: New Business-Exemption. Any new business established <br /> in the area of this district shall be exempt from <br /> any tax under the provisions of this ordinance for <br /> the license year during which it commenced business. <br /> This shall not be deemed to apply to an existing <br /> business that has changed ownership or location <br /> within the district. <br /> <br />Section 11: Findings. <br /> <br />It appears in the public interest that such <br />an area be established within the City of <br />Pleasanton because a thriving downtown serves: <br /> <br />-3- <br /> <br /> <br />