§ 855.

REGISTRATION CERTIFICATE – FEE

a.

Fee for registration years ending on or after June 30, 2004, but ending on or before June 30, 2014. Except as otherwise provided in this Section and Section 856 of this Article, the annual fee for obtaining a registration certificate for registration years ending on or after June 30, 2004, but ending on or before June 30, 2014, payable in advance, shall be as follows:



Payroll Expense Tax for the Immediately Preceding Tax Year Annual Registration Fee

Less than $1

$25

$1 to $10,000

$150

$10,000.01 to $50,000

$250

More than $50,000

$500

b.

In the event that an applicant for a registration certificate, for registration years ending on or after June 30, 2004, but ending on or before June 30, 2014, has not filed a tax return for the immediately preceding tax year as required by Section 6.9-2 of Article 6, the Tax Collector shall determine the amount of the registration fee required based on the applicant’s estimated tax liability under Article 12-A (Payroll Expense Tax Ordinance) for the period covered by the registration certificate.

c.

Fee for Registration Year Commencing July 1, 2014 and Ending June 30, 2015. Except as otherwise provided in this Section and Section 856 of this Article, the annual fee for obtaining a registration certificate, for the registration year commencing July 1, 2014 and ending June 30, 2015, payable in advance, shall be as follows:



Payroll Expense for the Immediately Preceding Tax Year

Annual Registration Fee

$0 to $66.66

$75

$66.67 to $75,000

$150

$75,001 to $100,000

$250

$100,001 to $150,000

$500

$150,001 to $200,000

$700

$200,001 to $250,000

$800

$250,001 to $1,000,000

$300

$1,000,001 to $2,500,000

$800

$2,500,001 to $5,000,000

$5,000

$5,000,001 to $10,000,000

$15,000

$10,000,001 to $25,000,000

$25,000

$25,000,001 to $40,000,000

$30,000

$40,000,001 or more

$35,000

d.

In the event that an applicant for a registration certificate, for registration year commencing July 1, 2014 and ending June 30, 2015, has not filed a tax return for the immediately preceding tax year as required by Section 6.9-2 of Article 6, the Tax Collector shall determine the amount of the registration fee required based on the applicant’s payroll expense under Article 12-A (Payroll Expense Tax Ordinance) for the period covered by the registration certificate. A combined group as described in Section 956.3 of Article 12-A-1 shall apply for a certificate and calculate its fee on a combined basis.

e.

Fee for Registration Years Ending After June 30, 2015.

1.

General Rule. Except as otherwise provided in this Section and Section 856 of this Article, the annual fee for obtaining a registration certificate, for the registration years ending after June 30, 2015, payable in advance, shall be as follows:



Gross Receipts for the Immediately Preceding Tax Year Annual Registration Fee

$0 to $100,000

$90

$100,001 to $250,000

$150

$250,001 to $500,000

$250

$500,001 to $750,000

$500

$750,001 to $1,000,000

$700

$1,000,001 to $2,500,000

$300

$2,500,001 to $7,500,000

$500

$7,500,001 to $15,000,000

$1,500

$15,000,001 to $25,000,000

$5,000

$25,000,001 to $50,000,000

$12,500

$50,000,001 to $100,000,000

$22,500

$100,000,001 to $200,000,000

$30,000

$200,000,001 and over

$35,000

2.

Fee for Retail Trade, Wholesale Trade and Certain Services. Except as otherwise provided in this Section and Section 856 of this Article, for registration years ending after June 30, 2015, the annual fee for obtaining a registration certificate, payable in advance, for a business that was required to report all of its gross receipts pursuant to Article 12-A-1, Section 953.1 for the preceding tax year, shall be as follows:



Gross Receipts for the Immediately Preceding Tax Year

Annual Registration Fee

$0 to $100,000

$75

$100,001 to $250,000

$125

$250,001 to $500,000

$200

$500,001 to $750,000

$400

$750,001 to $1,000,000

$600

$1,000,001 to $2,500,000

$200

$2,500,001 to $7,500,000

$400

$7,500,001 to $15,000,000

$1,125

$15,000,001 to $25,000,000

$3,750

$25,000,001 to $50,000,000

$7,500

$50,000,001 to $100,000,000

$15,000

$100,000,001 to $200,000,000

$20,000

$200,000,001 and over

$30,000

f.

Except as provided in subsection (g) (Administrative Office Business Activities), in the event that an applicant for a registration certificate, for a registration year ending after June 30, 2015, has not filed a tax return for the immediately preceding tax year as required by Section 6.9-2 of Article 6, the Tax Collector shall determine the amount of the registration fee required based on the applicant’s estimated gross receipts under Article 12-A-1 (Gross Receipts Tax Ordinance) for the period covered by the registration certificate.

g.

Fee for Administrative Office Business Activities. Except as otherwise provided in this Section and Section 856 of this Article, the annual fee for obtaining a registration certificate for Administrative Office Business Activities under Section 953.8 of Article 12A-1, for the registration years ending after June 30, 2015, payable in advance, shall be as follows:



Payroll Expense for Immediately Preceding Tax Year

Annual Registration Fee

$0 to $2,500,000

$15,000

$2,500,001 to $25,000,000

$25,000

$25,000,000 or more

$35,000

h.

In the event that an applicant for a registration certificate for Administrative Office Business Activities under Section 953.8 of Article 12A-1, for a registration year ending after June 30, 2015, has not filed a tax return for the immediately preceding tax year as required by Section 6.9-2 of Article 6, the Tax Collector shall determine the amount of the registration fee required based on the applicant’s estimated payroll expense under Article 12-A-1 for the period covered by the registration certificate.

i.

The amount of annual registration fee under subsections (c), (e), and (g) of this Article 12, Section 855, for all registration years ending after June 30, 2015, shall be adjusted annually in accordance with the increase in the Consumer Price Index: All Urban Consumers for the San Francisco/Oakland/San Jose Area for All Items as reported by the United States Bureau of Labor Statistics, or any successor to that index, as of December 31st of the preceding year, beginning July 1, 2016.

j.

Any organization having a formally recognized exemption from income taxation pursuant to Section 501(c), 501(d) or 401(a) of the Internal Revenue Code of 1986, as amended, as qualified by Sections 502, 503, 504 and 508 of the Internal Revenue Code of 1986, as amended, shall not be required to pay a registration fee under this Article unless the organization is also engaged within the City in an unrelated trade or business within the meaning of Section 906 of Article 12-A or Section 954 of Article 12-A-1. A person shall be exempt from paying the registration fee required by this Section if and to the extent that, and only so long as, federal or state law prohibits the imposition of the registration fee upon such person.

k.

The business registration fee is a tax imposed for general governmental purposes and may not be extended or increased without a vote of the people, as provided in Article XIIC of the California Constitution. This tax may be collected in any manner legally permitted to the City.

History

(Added by Ord. 63-01, File No. 010274, App. 4/25/2001; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Proposition E, App. 11/6/2012, Oper. 12/14/2012)

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