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Business License Category Municipal Code Section 2014-15 Tax Rates Exemption Level (Casual and Fine Arts Teachers) 4.32.080 Business License Residential Rentals (10-000-4052-00-00) Apt. Houses, Duplexes, In-laws & Single Family Units Per Unit 4.32.260 $98 Business License All Others (10-000-4051-00-00) a. Fixed Place of Business (Annual) Employer Only 4.32.230 $274 " + 1 employee 4.32.230 $274 " + 2 employees 4.32.230 $371 " + 3 employees 4.32.230 $410 " + 4 employees 4.32.230 $508 Each Additional Employee 4.32.230 $39 b. Professional Offices (Annual) Employer Only 4.32.231 $332 " + 1 employee 4.32.231 $332 " + 2 employees 4.32.231 $430 Each Additional Employee 4.32.231 $39 c. Contractors & Subcontractors Quarterly 4.32.240 $117 Semiannually 4.32.240 $195 Annually 4.32.240 $352 d. Home Occupations (Annual) 4.32.245 $195 e. Casual Business Quarterly 4.32.246 $58 Annually 4.32.246 $230 f. Delivery Vehicles (Per Vehicle) 4.32.251 $156 g. Fine Arts Teachers (Per Teacher) 4.32.255 $63 h. Hotels & Motels Base Fee 4.32.270 $391 Plus, per Unit Fee 4.32.270 $16 i. Trailer Courts Base Fee 4.32.280 $391 Plus, per Unit Fee 4.32.280 $16 j. Restaurants & 4.32.290 $782 k. Public Amusement 1. Amusement Rides & Shows First Day 4.32.300 $156 Each Additional Day 4.32.300 $78 City of El Cerrito Business License Tax Rates 2014-15 ---PAGE BREAK--- V. Business License Tax (continued) Business License Category Municipal Code Section 2014-15 Tax Rates 2. Billiards, Bagatelle, Pool Tables Per Table, in Addition to Other Applicable 4.32.300 $78 3. Bowling Lanes First Lane 4.32.300 $414 Each Additional Lane 4.32.300 $41 4a. Circus (=<4,000 seats) First Day 4.32.300 $1,172 Each Additional Day 4.32.300 $782 4b. Carnival & Circus (>4,000 seats) First Day 4.32.300 $2,345 Each Additional Day 4.32.300 $1,563 5. Motion Picture Theater & Plays Quarterly 4.32.300 $156 Semiannually 4.32.300 $313 Annually 4.32.300 $625 6. Public Dance Daily 4.32.300 $117 Quarterly 4.32.300 $391 7. Amusement Not Otherwise Defined Educational - Daily 4.32.300 $117 Educational - Quarterly 4.32.300 $391 Noneducational - Daily 4.32.300 $3,908 l. Distribution and Circulation of Advertising Matter Quarterly 4.32.310 $391 m. Amplification Vehicles (Per Day) 4.32.320 $3,908 n. Taxicabs (Per Vehicle) 4.32.330 $234 o. Auctioneer Daily 4.32.340 $195 Annually 4.32.340 $1,563 p. Vehicle Parking Lot Per Lot 4.32.345 $314 Plus per 100 square feet 4.32.345 $31 q. Pawnbroker and Check Casher 4.32.350 $782 r. Patrol Services Employer Only 4.32.355 $274 " + 1 employee 4.32.355 $274 " + 2 employees 4.32.355 $371 " + 3 employees 4.32.355 $410 " + 4 employees 4.32.355 $508 Each Additional Employee 4.32.355 $39 ---PAGE BREAK--- V. Business License Tax (continued) Business License Category Municipal Code Section 2014-15 Tax Rates s. Peddler & Solicitors Quarterly 4.32.360 $391 Annually 4.32.360 $1,563 t. Ice Cream Vendor Quarterly 4.32.365 $127 Annually 4.32.365 $381 u. Temporary Sales 4.32.375 $329 v. Bingo 4.32.300 $51 Pursuant to California Penal Code Section 326.5(l)1 w. Transient/Itinerant Vendor Employer Only 4.32.010 $274 " + 1 employee 4.32.010 $274 " + 2 employees 4.32.010 $371 " + 3 employees 4.32.010 $410 " + 4 employees 4.32.010 $508 Each Additional Employee 4.32.010 $39 Business License Gross Receipts (10-000-4053-000) a. Coin-operated vending, amusement & Service Machines, Distributors $0-1,000 4.32.370 $40 $1,001-5,000 4.32.370 $60 $5,001-15,000 4.32.370 $120 >$15,001 per $1,000 4.32.370 $8 b. Coin-operated vending, amusement & Service Machines, Games of Skill $0-1,000 4.32.380 $40 $1,001-5,000 4.32.380 $60 $5,001-15,000 4.32.380 $120 >$15,001 per $1,000 4.32.380 $8