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Business License Tax Category Municipal Code Section FY 2014-15 Tax Rates Exemption Level (Casual and Fine Arts Teachers) 4.32.080 $8,300 1. Flat and Per-Unit Tax Rate Business Categories 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 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 Contractors & Subcontractors Quarterly 4.32.240 $117 Semiannually 4.32.240 $195 Annually 4.32.240 $352 Home Occupations (Annual) 4.32.245 $195 Casual Business Quarterly 4.32.246 $58 Annually 4.32.246 $230 Delivery Vehicles (Per Vehicle) 4.32.251 $156 Fine Arts Teachers (Per Teacher) 4.32.255 $63 Hotels & Motels Base Fee 4.32.270 $391 Plus, per Unit Fee 4.32.270 $16 Trailer Courts Base Fee 4.32.280 $391 Plus, per Unit Fee 4.32.280 $16 Restaurants & 4.32.290 $782 Public Amusement Amusement Rides & Shows First Day 4.32.300 $156 Each Additional Day 4.32.300 $78 Billiards, Bagatelle, Pool Tables Per Table, in Addition to Other Applicable 4.32.300 $78 Bowling Lanes First Lane 4.32.300 $414 Each Additional Lane 4.32.300 $41 Circus (=<4,000 seats) First Day 4.32.300 $1,172 Each Additional Day 4.32.300 $782 Carnival & Circus (>4,000 seats) First Day 4.32.300 $2,345 Each Additional Day 4.32.300 $1,563 Motion Picture Theater & Plays Quarterly 4.32.300 $156 Semiannually 4.32.300 $313 Annually 4.32.300 $625 City of El Cerrito Business License Tax Rates FY 2014-15 Page 1 ---PAGE BREAK--- Business License Tax Category Municipal Code Section FY 2014-15 Tax Rates Public Dance Daily 4.32.300 $117 Quarterly 4.32.300 $391 Amusement Not Otherwise Defined Educational - Daily 4.32.300 $117 Educational - Quarterly 4.32.300 $391 Noneducational - Daily 4.32.300 $3,908 Distribution and Circulation of Advertising Matter Quarterly 4.32.310 $391 Amplification Vehicles (Per Day) 4.32.320 $3,908 Taxicabs (Per Vehicle) 4.32.330 $234 Auctioneer Daily 4.32.340 $195 Annually 4.32.340 $1,563 Vehicle Parking Lot Per Lot 4.32.345 $314 Plus per 100 square feet 4.32.345 $31 Pawnbroker and Check Casher 4.32.350 $782 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 Peddler & Solicitors Quarterly 4.32.360 $391 Annually 4.32.360 $1,563 Ice Cream Vendor Quarterly 4.32.365 $127 Annually 4.32.365 $381 Temporary Sales 4.32.375 $329 Bingo 4.32.300 $51 Pursuant to California Penal Code Section 326.5(l)1 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 2. Rental Property Per-Unit Category Apt. Houses, Duplexes, In-laws & Single Family Units Per Unit 4.32.260 $98 3. Gross Receipts Rates Business Categories 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 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 Page 2 ---PAGE BREAK--- Business License Tax Category Municipal Code Section FY 2014-15 Tax Rates >$15,001 per $1,000 4.32.380 $8 Page 3