HomeMy WebLinkAboutResolutions - No. 95-22RESOLUTION NO 95-22
A RESOLUTION OF THE LODI CITY COUNCIL SETTING
THE TAX RATES FOR THE BUSINESS LICENSE TAX PROVIDED IN NEW
CHAPTER 3.01 OF THE LODI MUNICIPAL ORDINANCE AND WAIVING
LATE PENALTIES ON BUSINESS LICENSE TAXES DUE JANUARY 1, 1995 REQUIRED
UNDER CHAPTER 5.04 OF THE LODI MUNICIPAL CODE
WHEREAS, the City Council adopted Chapter 3.01 of the Lodi Municipal Code, Business Tax
Certification; and
WHEREAS, Article II, Tax Amounts, requires the business tax rates to be set by resolution of the
City Council, and
WHEREAS, the City Council has held a public meeting on January 4, and a public hearing on
February 15, 1995 to take public testimony; and,
WHEREAS, at a special City Council meeting on December 13, 1994, the City Council directed
the Finance Department to delay the collection of the business license tax due January 1, 1995 until after
hearings on a new business license ordinance and tax rates.
NOW, THEREFORE BE IT RESOLVED by the Lodi City Council as follows:
1. The tax rates required by Article II, Chapter 3.01, Business Tax Certification, and listed in Table 1
are hereby adopted.
2. The estimated revenue from the business license tax is $722,950.
3. Late penalties charged for payment of the Business License Tax after January 31, 1995 under the
provisions of Chapter 5.04, Business Licenses, Taxes and Regulations, are waived.
BE IT FURTHER RESOLVED that this Resolution No 95-22 shall become effective concurrent with
Ordinance No. 1607 (March 2, 1995)
Dated: February 15, 1995
I hereby certify that Resolution No. 95-22 was passed and adopted by the City Council of Lodi in a
regular meeting held February 15, 1995 by the following vote:
Ayes: Council Members - Pennino, Sieglock, and Mann (Mayor)
Noes: Council Members -Davenport and Warner
Absent: Council members - None
'Jcg eline L. Ta for
cti g City Clerk
BUSINESS LIC Nie: TAX RATES - TABLE 1
WN N
GROUP
Retail and Services
Wholesale
Contractors
Public Utilities
Administrative Headquarters
$0 to $200,000
$50
$50
$200,001 to $500,000
$98
$500,001 to $900,000
$210
$900,001 to $3,000,000
$450
$3,000,001 to $10,000,000
$.60/ $1,000
$10,000,001 and greater
$1.00./$1,000
Rental Residential Property
Rental Non-Residential Property
Gross Receipts
$50
$.60/ $1,000
Professions
$0 to $75,000
$50
$50
$75,001 to $300,000
silo
$300,001 to $500,000
$250
$500,001 to $1,500,000
$525
$1,500,000 to $5,000,000
$1,100
$5,000,001 and greater
$.60/ $1,000
Recreation and Entertainment
Hotel/Motel Services
$0 to $150,000
$50
$50
$150,001 to $300,000
$85
$300,001 or greater
$.301$1,000
Automobile Dealers
Square Feet of Building Space
Occupied
$200
$.02/Sq Ft
Manufacturers
See
Options **
1 $200
Options
* Minimum tax due in the first calendar year of business in Lodi (not prorated)
** Not to exceed $4,000 per year
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BUSINESS LICENSE TAX REVENUES
GROUP 1
ketail and Services
Wholesale
$0 to $75,000
150
Contractors
30.6 Millio
$ 18,360
Public Utilities
$ 13,750
Administrative Headquarters
45
$0 to $200,000
1850
$ 92,500
$200,001 to $500,000
645
$ 63,210
$500,001 to $900,000
270
$ 56,700
$900,001 to $3,000,000
100
$ 45,000
$3,000,001 to $10 Million
70 $355 Millioi
$ 213,000
$10 Million and greater
$ 118,000
Rental Residential Property
Rental Non -Residential Property
$0 to $75,000
150
Gross Receipts 1 300
30.6 Millio
$ 18,360
JROUP 3
?rofessions
$0 to $75,000
150
6.6 M
$ 7,500
$75,001 to $300,000
125
$ 13,750
$300,001 to $500,000
45
$ 11,250
$500,001 to $1,500,000
8
1 $5 M
$ 4,800
$1,500,000 to $5,000,000
2
$ 2,200
$5,000,001 and greater
$ -
GROUP4
Recreation and Entertainment
Hotel/Motel Services
7
6.6 M
$ 4,200
$0 to $150,000
52
$ 2,600
$150,001 to $300,000
28
$ 2,380
$300,001 and greater
10
1 $5 M
$ 1,500
Automobile Dealers
Square Feet of Building Space
7
6.6 M
$ 4,200
Occupied **
Manufacturers
Proxy
1 328
6.6 M
1 $ 66,000
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