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Tax Rate Schedule A Tax Rate Schedule A Tax Rate Schedule A Tax Rate Schedule A Businesses consisting mainly of selling at retail, for example: Clothing Stores Furniture Stores Gift Shops Jewelry Stores Mail Order Sales Liquor Stores Swap Meet Sales Cocktail Lounges Gas Stations Automotive Dealers Import/Export Sales Catering Thrift Stores Restaurants Fast Food Chains A Seller’s Permit from the State Board of Equalization is required for any business doing retail. Auto Wreckers, Junk Collectors, Pawn Brokers, etc. Advertising (Billboards, etc.) Administrative Only Offices. Tax Rate Schedule B Tax Rate Schedule B Tax Rate Schedule B Tax Rate Schedule B Manufacturing: Businesses where the principle activity is manufacturing, packing, processing, assembling or fabricating any goods, wares or merchandise. Wholesale Establishments: Businesses consisting mainly of selling at wholesale. Warehouses: Businesses consisting mainly of warehousing and/or distribution facilities. The measure of gross receipts is equal to the actual value of merchandise shipped annually. Where this figure is not available, the measure of gross receipts shall be the estimated average annual warehouse inventory value times the estimated annual turnover rate. Alternate Tax Calculation lternate Tax Calculation lternate Tax Calculation lternate Tax Calculation (Warehouses Only) $.075 per square foot of the gross square footage of the warehouse/distribution facility. BUSINESS CATEGORIES BY RATE SCHEDULE If Gross Receipts Are: If Gross Receipts Are: If Gross Receipts Are: If Gross Receipts Are: The Tax is: The Tax is: The Tax is: The Tax is: Under $50,000 Over $50,000 $50.00 $50.00 plus $.25 for each thousand dollars or fraction thereof over $50,000 If Gross Receipts are: If Gross Receipts are: If Gross Receipts are: If Gross Receipts are: The Tax is: The Tax is: The Tax is: The Tax is: Under $25,000 Over $25,000 $25.00 $25.00 plus $.30 for each thousand dollars or fraction thereof over $25,000 ---PAGE BREAK--- Tax Rate Schedule C Tax Rate Schedule C Tax Rate Schedule C Tax Rate Schedule C Contractors: Businesses required to be licensed as a contractor to construct, alter, repair, add to, subtract from, im-prove, move, wreck or demolish any building, highway, road, railroad, excavation or other structure, pro-ject or development or any part thereof. Tax Rate Schedule D Tax Rate Schedule D Tax Rate Schedule D Tax Rate Schedule D Recreational Establishments: Entertainment, exhibition, recreation or anything considered recreational or for the purpose of recrea- tion or entertainment, for example: Boxing Wrestling Bowling Alley Cable Television Racetrack Skating Rink Theater Zoo Arcade Video Machines Pool Hall 900 Numbers Tax Rate Schedule E Tax Rate Schedule E Tax Rate Schedule E Tax Rate Schedule E Delivery: Service by vehicle by non-resident businesses. Every person not having a fixed place of business within the City who delivers goods, wares or merchandise of any kind by vehicle other that a certified highway carrier on a regular route, or who provides any service by the use of vehicles in the City and who is not otherwise licensed by the City. Peddlers and Solicitors: The act of going house to house, place to place, or in and along streets within the City selling and mak- ing immediate delivery, any goods or anything of value in possession of the peddler. The act of going from house to house, place to place, or in and along streets within the City selling or taking orders for goods, or other things of value for future delivery, or for services to be performed in the future. Police Department investigation is required. Police Department investigation is required. Police Department investigation is required. Police Department investigation is required. Vehicles for Hire: All businesses providing vehicles for hire such as ambulances, non-emergency medical transport, taxi cabs, and tow trucks. In addition to Tax Rate Schedule E the following fees apply: Ambulances Ambulances Ambulances Ambulances $20.00 per vehicle $20.00 per vehicle $20.00 per vehicle $20.00 per vehicle Non Non Non Non-Emergency Transport Emergency Transport Emergency Transport Emergency Transport $10.00 per vehicle $10.00 per vehicle $10.00 per vehicle $10.00 per vehicle Taxi Taxi Taxi Taxi Cabs Cabs Cabs Cabs $10.00 per vehicle $10.00 per vehicle $10.00 per vehicle $10.00 per vehicle Tow Trucks Tow Trucks Tow Trucks Tow Trucks $10.00 per vehicle $10.00 per vehicle $10.00 per vehicle $10.00 per vehicle If G If G If G If Gross Rec oss Rec oss Rec oss Receipts a ts a ts a ts are: Th Th The T Ta Ta Tax is: Under $100,000 Over $100,000 $75.00 $75.00 plus $.75 for each thousand dollars or fraction thereof over $100,000 If G If G If G If Gross Rec oss Rec oss Rec oss Receipts a ts a ts a ts are: Th Th The T Ta Ta Tax is: Under $50,000 Over $50,000 $100.00 $100.00 plus $1.00 for each thousand dollars or fraction thereof over $50,000 If G If G If G If Gross Rec oss Rec oss Rec oss Receipts a ts a ts a ts are: Th Th The T Ta Ta Tax is: Under $25,000 Over $25,000 $50.00 $50.00 plus $1.00 for each thousand dollars or fraction thereof over $25,000 ---PAGE BREAK--- Tax Rate Schedule F ax Rate Schedule F ax Rate Schedule F ax Rate Schedule F Service Businesses: Businesses where the principal business activity is the furnishing of services, performance of labor, or skills for the benefit of others, providing no retail sales, for example: Repair Services Car Wash Janitorial Service Laundry Child Care Discing Gardening Promoter Funeral Escort Barber/Beauty Shop Convalescent Hospital, Rest Home, Hospital or Sanitarium: Does not apply to any non profit hospital, nursing, convalescent or rest home which qualifies for an ex- emption from federal income tax. Property Management: Every person managing or carrying on the business activity of renting or leasing one or more dwelling, apartment, commercial or industrial building units, or unimproved land, and is paid a fee or commis- sion by the owner of the business. Tax Rate Schedule R Tax Rate Schedule R Tax Rate Schedule R Tax Rate Schedule R Rental Property: Rental or leasing of real property, whether such rental units are commercial stores or offices, perma- nent dwellings such as apartments or houses, transient occupancy facilities, warehouses, storage units, mobile homes or travel trailer parks, campgrounds, unimproved land or any other rental unit and whether the rental or leasing is by the day, week, month, year or other period of time. Excludes persons owning one single family dwelling rental unit. If Gross Receipts are: The Tax Rate Is: Under $3000.00 Over $3000.00 BUT LESS THAN $ 10,000.00 Over $10,000.00 BUT LESS THAN $20,000.00 Over $20,000.00 $ 12.00 $ 12.00 Plus $1.50 per $1000 or Fraction Thereof over $3000. $ 22.50 Plus $2.50 per $1000 or Fraction Thereof over $10,000. $47.50 Plus $3.50 per $1000 or Fraction Thereof over $20,000. If G If G If G If Gross Rec oss Rec oss Rec oss Receipts a ts a ts a ts are: Th Th The T Ta Ta Tax is: Under $25,000 Over $25,000 $25.00 $25.00 plus $1.00 for each thousand dollars or fraction thereof over $25,000 ---PAGE BREAK--- Amusement: Amusement: Amusement: Amusement: If Gross Receipts are: The Tax Is: Under $10,000.00 $25.00 Over $10,000.00 $25.00 plus $0.50 for each thousand dollars or fraction thereof over $10,000.00 Ven Ven Ven Vending dinining Ma g Ma g Ma Machin chin chines es es chines or Devices or Devices or Devices or Devices Dis Dis Dis Dispensi ensi ensi ensing a Product & ng a Product & ng a Product & ng a Product & Self Service Self Service Self Service Self Service (laundry (laundry (laundry (laundry, recy , recy , recy , recycle machines, etc.): cle machines, etc.): cle machines, etc.): cle machines, etc.): If Gross Receipts are: The Tax Is: Under $20,000.00 Over $20,000.00 $25.00 $25.00 plus $0.50 for each thousand dollars or fraction thereof over $20,000.00