of Manhattan Beach Staff Reportcms6ftp.visioninternet.com/manhattanbeach/agenda/... · 12/20/2011...

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Agenda Item #___________________________

Staff ReportCity of Manhattan Beach

Honorable Mayor Tell and Members of the City Council

THROUGH:vid N. Carmany, City Manager

FROM: Bruce Moe, Finance DirectorSteve S. Charelian, Revenue Services Manager

DATE: December 20, 2011

SUBJECT: Resolution Adjusting the 2012-2013 Business License Tax by the Consumer PriceIndex.

RECOMMENDATION:The Finance Subcommittee and staff recommend that the City Council: a) conduct a public hearing,and b) adopt Resolution Number 6336 increasing the Business License Tax rate by 3.1% to adjustfor the Consumer Price Index (CPI).

BUDGET IMPLICATION:Assuming that gross receipts relatively stay the same, staff estimates that business tax revenue willincrease by approximately $88,000.

DISCUSSION:Section 6.0 1.320 of the Municipal Code provides for the annual increase or decrease adjustmentof business license rates by the Consumer Price Index (CPI). The adjustment is based on theBureau of Labor Statistics — Consumer Price Index for the preceding September. The September2011 CPI reflected a 3.1% increase comparable to the 2010 CPI increase of 0.4% and the 2009CPI decrease of negative 1.0%. The proposed annual business tax CPI increase does notautomatically translate into a positive 3.1% tax increase. For comparison purposes, staff hasprepared an analysis of the difference in rates for the current year and proposed rates (please seethe business license tax analysis — attachment 2).

On November 1, 2011, the Finance Subcommittee approved the proposed increase in the 20 12-2013 Business License Tax. Aside from the increase, there are no other significant changes to thisyear’s business tax resolution. The Business License Tax year is from March to February and taxesare prorated quarterly. If the City Council adopts the proposed resolution, the new business licensetax rates will be effective on March 1, 2012.

TO:

of 16CC MTG 12-20-11

Agenda Item #:____________

ATTACHMENTS:

1. Resolution No. 6336 / Proposed 2012-2013 Business License Tax

2. 2012-2013 Business License CPI Tax Analysis

Page 2 of 16

CC MTG 12-20-11

Attachment 1

RESOLUTION NO. 6336

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OFMANHATTAN BEACH. CALIFORNIA. INCREASING THEBUSINESS LICENSE TAX BY CONSUMER PRiCE INDEX

WHEREAS, the Business License Tax has been adjusted annually(since 1980) to reflect the increase or decrease in the Consumer Price Index(CPZ). and the increase of 3.1 percent in the CPI this year is calculated fromSeptember 2010 to September 2011.

NOW. THEREFORE. THE COUNCIL OF THE CiTY OFMANHATTAN BEACH DOES HEREBY RESOLVE AS FOLLOWS:

Section 1. Pursuant to the authority of Manhattan Beach MunicipalCode Section 6.01.320. the Business License Tax rates as set forth in AttachmentI are hereby adjusted to reflect the increase of 3.1 percent in the CPI (ascalculated from September 2010 to September2011).

Section 2. The new rates set forth by this Resolution shall takeeffect March 1,2012.

Section 3. The City Clerk shall certify to the adoption of thisresolution

PASSED. APPROVED AND ADOPTED this 20” day of December. 2011

Ayes:Noes:Absent:Abstain:

Nicholas W. Tell. Jr., MayorCity of Manhattan Beach

Attest:

______________________

(SEAL)Liza Tamura. City Clerk

Approved as to Form:

(2j2.Roxanne M. Diaz. y Attorney

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AACHMENT 1

•

__

1jfo

of 16CC MTG 12-20-11

ATtACHMENT I

TABLE OF CONTENTS

Administrative and Sales Office .3Commercial Property 3Contractors 3Home Occupation 3Hotels!Motels 4Manufacturers 4Out-of-Town 4Professionals 4Public Utilities 5Recreation and Entertainment 5RetailRental of Residential Property 6Research and Development 7Services 7SubcontractorsWholesale 8

SPECIAL BUSINESS CATEGORIES

Holiday Activities 9Itinerant Vendors/Peddlers 9Special Events 10Transportation of Persons/Goods 10Penalties and Interest 11Parking and Business Improvement Area 11Admissions Tax 11Consumer Price Index Adjustments 12Providing Documentation to Support Gross Keceipts 12Exemptions 12Late Penalties 12

of 16CC MTG 12-20-11

A’ITACHMENT 1

City of Manhattan BeachProposed - BUSINESS LICENSE TAX RESOLUTION 2012-2013

(Provided for in MBMC Section 6.01.290)

MAJOR BUSINESS CATEGORY GENERAL CURRENT PROPOSEDCLASSIFICATION INFORMATION TAX RATES TAX RATES

Administrative and 1) Administrative 1) For administrative and sales offices or similar $205.48 per annum plus $211.84 per annum plusSales Office and Sales Office businesses $28.55 per employee in excess $29.43 per employee in excess

. of 2 not to exceed $7,954.00 of 2 not to exceed $8,200.00, 2) Branch Establishments

Commerélal Property Commercial Property Every person who owns commercial real Pay the greater of $205.48 Pay the greater of $21 1.84. property within the city and who rents or leases per annum for the first per annum for the first

. such property or any portion thereof shall pay a $60,000.00 of gross receipts $61,800.00 of gross receipts: business license tax and $1.89 per $1,000.00 in and $1.94 per $1,000.00 in

.. excess thereof not to exceed excess thereof not to exceed. $7,954.00 $.310 per square $8,200.00 $.320 per square

: foot for building area in foot for building area in, : excess of 5,000 square feet excess of 5,000 square feet

: less 1/3 sales tax credited to less 1/3 sales tax credited tothe City of Manhattan Beach the City of Manhattan Beachnot to exceed $164,246.00. not to exceed $169,337.00.

Contractors 1) Contractors General building trades (including general, $333.00 per annum $343.32 per annum: electrical, plumbing, etc. A or B, ClO, C36,

. 2) Owner Builders C44, C45, C53 as licensed by the State). Everyperson engaged in the business or acting as a

. contractor shall pay the tax

Home Occupation Home Occupation No license shall be issued under this subsection $102.64 per annum for the $105.80 per annum for theuntil the applicant has applied for and received a first $36,500.00 of gross first $37,600.00 of grosshome occupation permit as required by Section receipts and $1.89 per receipts and $1.94 per

. 10.42.070 $1,000.00 in excess thereof $1,000.00 in excess thereofnot to exceed $7,954.00. not to exceed $8,200.00.

of 16CC MTG 12-20-11

ATfACHMENT 1




Hotels/Motels Hotels/Motels In addition to business license tax fees, a $19.07 per annum per unit $19.66 per annum per unittransient occupancy tax shall be paid

Manufacturing Manufacturing Every person engaged in the business of $205.48 per annum for the $211.84 per annum for theV

V manufacturing or conducting any business first $60,000.00 of gross first $61,800.00 of grossconsidered to be of manufacturing in nature receipts and $1.89 per receipts and $1.94 per

V $1,000.00 in excess $1,000.00 in excessthereof not to exceed thereof not to exceed

V $7,954.00. $8,200.00.

Out-of-Town Out-of-Town Any business in the city without a fixed location $102.64 per annum for the $105.80 per annum for theV

V

V first $36,500.00 of gross first $37,600.00 of grossV receipts (Manhattan receipts (Manhattan.

Beach only) and $1.89 per Beach only) and $1.94 perV $1,000.00 in excess $1,000.00 in excess

V

V

V thereof not to exceed thereof not to exceedV

V

V

V

•VV $7,954.00. $8,200.00.

Professionals V

V Professional services All persons engaged in any business, profession $205.48 per annum for the $21 1 .84 per annum for theV

V

V

or occupation considered to be of a professional first $60,000.00 of gross first $61 ,800.OOVof gross

V nature unless expressly provided for elsewhere receipts and $1.89 per receipts and $1.94 per• V

VV

V in this section. Professional services shall $1,000.00 in excess $1,000.00 in excessV

VV include but are not limited to accountant, thereof not to exceed thereof not to exceed

V

V V

architect, attorney, chiropractor, consultant, $7,954.00. $8,200.00.

• V

V

dentist, doctor, engineer, escrow services,V

V

VV Vfinancial institutions (to determine parking fee),

V hospital, insurance agent (exempt-waiverV

needed), insurance broker, mortuary,V V psychologist, public relation, real estate,

VV veterinarian.

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ATTACHMENT 1



MAJOR BUSINESSCLASSIFICATION

CATEGORY GENERALINFORMATION

CURRENTTAX RATES

PROPOSEDTAX RATES

Public Utilities

Recreation andEntertainment

1) Public Utilities

2) Refuse Collection

1) Arcades

2) Billiard/Pool Room

3) Fortune Telling

4) Game Machines

5) Juke Boxes

1) Not subject to franchise fee.

Subject to franchise fee.

2) Purpose of refuse collection.

1,2) Arcades indoors where photographs,gramaphones, talking machines, biographs,projectoscopes, weighing machines, muscletesters, lung testers, fortune telling machines,palm reading machines, game machines ormachines or devices of like character

3) Subject to special permit of City Council.Initial application fee $102.00

4) For locations where game machines are anaccessory to the operation of the business.Annual tax $161.00 (2 machines or less).

1) Not subject to franchise feeshall pay $205.48 per annumfor the first $60,000.00 ofgross receipts and $1.89 per$1,000.00 in excess thereofnot to exceed $7,954.00.

Subject to franchise fee —

shall pay $205 .48per annum.

2) $275.84 per annum pervehicle

1) $715.17 per year plus$183.69 per machine. Initialtax of$715.17 is anapplication fee.

2) $.200 per square foot peryear plus $154.13 per tableand $35.46 per table for eachtable in excess of four.

3,4,5) $205.48 per annum forthe first $60,000.00 of grossreceipts and $1.89 per$1,000.00 in excess thereofnot to exceed $7,954.00.

1) Not subject to franchise feeshall pay $211.84 per annumfor the first $61,800.00 ofgross receipts and $1.94 per$1,000.00 in excess thereofnot to exceed $8,200.00.

Subject to franchise fee —

shall pay $211 .84 per annum.


1) $737.34 per year plus$198.38 per machine. Initialtax of $737.34 is anapplication fee.

2) $.206 per square foot peryear plus $158.90 per tableand $36.55 per table for eachtable in excess of four.

3,4,5) $21 1.84 per annum forthe first $61,800.00 of grossreceipts and $1.94 per$1,000.00 in excess thereofnot to exceed $8,200.00.

of 16CC MTG 12-20-11

AT1ACHMENT 1



MAJOR BUSINESSCLASSIFICATION

CATEGORY GENERALINFORMATION

CURRENTTAX RATES

PROPOSEDTAX RATES

1) Beer bars and cocktaillounges

2) Lunch wagon and ice creamtrucks

5) Retail sales and service6) Vending machines

1) $.340 per square foot peryear


3) $107.75 per year

4) $205.48 per annum for thefirst $60,000.00 of grossreceipts and $1.89 per$1,000.00 in excess thereofnot to exceed $7,954.00.

$.340 per square foot forcocktail/lounge area only

5,6) $205.48 per annum forthe first $60,000.00 of grossreceipts and $1.89 per$1,000.00 in excess thereofnot to exceed $7,954.00.

1) $.351 per square foot peryear


3)$l 11.08 peryear

4) $21 1.84 per annum for thefirst $61,800.00 of grossreceipts and $1 .94 per$1,000.00 in excess thereofnot to exceed $8,200.00.

$.35 1 per square foot forcocktail/lounge area only

5,6) $211.84 per annum forthe first $61,800.00 of grossreceipts and $1.94 per$1,000.00 in excess thereofnot to exceed $8,200.00.

Retail

3) Mail or phone order

4) Restaurants

2) County health permit required. Not to beparked longer than 10 minutes per location asper Section 14.36.130. Subject to approval ofPolice Department.

6) Applicant shall furnish location of allmachines owned, operated or serviced within thecity. Applicant shall place his name and addresson each machine. An official city sticker shall beaffixed in a conspicuous place to each machine.

Rental of Residential 1) Condominiums 1) Business license required per city conditionalProperty use permit — no tax payment is required for

. license..

2) Dwelling units 2) $19.07 per annum per unit. 2) $19.66 per annum per unit.2) Three or more units per lot. A credit of $19.07 allowed for A credit of $19.66 allowed for

. an owner-occupied unit, an owner-occupied unit.

of 16CC MTG 12-20-11

ATTACHMENT 1

City of Manhattan Beach

Proposed - BUSINESS LICENSE TAX RESOLUTION 2012-2013

(Provided for in MEMC Section 6.01.290)


Reseaxch and Research and Development Every person, firm or corporation with five or Pay the greater of $205.48 per Pay the greater of $211.84 perDevelopment more employees engaged in the business of annum plus $28.55 per annum plus $29.43 per

.

research and development for scientific purposes employee not to exceed employee not to exceed. $7,954.00 or $.485 per square $8,200.00 or $.500 per square

.foot per year for building area foot per year for building area

. in excess of 5,000 square feet in excess of 5,000 square feet. less 1/3 sales tax credited to less 1/3 sales tax credited to

:the City of Manhattan Beach the City of Manhattan Beach(whichever is greater) not to (whichever is greater) not to

V

exceed $164,246.00. exceed $169,337.00.

Services 1) Bath and massage 1) Non-refundable application fee — $64.00. 1,4,6) $205.48 per annum for 1,4,6) $211.84 per annum forV

•V Change of location fee —$17.00. A separate the first $60,000.00 of gross the first $61,800.00 of grossV. application must be submitted by a business for receipts and $1.89 per receipts and $1.94 per

V individual employees. Health clubs providing $1,000.00 in excess thereof $1,000.00 in excess thereofbath and massage service are subject to Section not to exceed $7,954.00. not to exceed $8,200.00.

.V 4.36.160, however, gross receipts generated by

• 2) Gardeners bath or massage may be included with other 2) $129.44 per annum per 2) $133.44 per annum perreceipts. vehicle vehicle

V 3) Handbills 3) $153.40 per person per 3) $158.12 per person perannum or $37.51 per day per annum or $38.67 per day per

4) Private patrol person. person.

•5) Various installations and 5) When not in connection with a fixed place of 5) $102.64 per annum for the 5) $105.80 per annum for the

V services (out of town) business within the city first $36,500.00 of gross first $37,600.00 of grossV receipts (Manhattan Beach receipts (Manhattan Beach

V 6) Window cleaning only) and $1.89 per $1,000.00 only) and $1.94 per $1,000.00V V in excess thereof not to exceed in excess thereof not to exceed

V

V

V

$7,954.00. V $8,200.00.

of 16CC MTG 12-20-11

ATrACHMENT 1




Subcontractors 1) Subcontractors Every person engaged in the business or acting $166.48 per annum $171.64 per annum2) Minor construction as a subcontractor (C2, C4, C6, C8, C9, Cli,C12,

C15, C16, Cl7, C20, C21, C23, C26, C27,C29, C32, C33, C34, C35,C38, C39,C42, C43,

:

C50, C51, C54, C55, C57, C60, C61, and otherclassifications established by the StateContractors Board)

Wholesale:: Wholesale Every person engaged in the business of selling $205 .48:per annum for the $211.84 per annum for thegoods,wares or merchandise for the purpose of first $60,000.00 of gross first $61,800.00 of gross

= : resale receipts and $1.89 per receipts and $1 .94 per$1,000.00 in excess thereof $1,000.00 in excess thereofnot to exceed $7,954.00. not to exceed $8,200.00.

of 16CC MTG 12-20-11

ATI’ACHMENT 1

City of Manhattan BeachProposed - BUSINESS LICENSE TAX RESOLUTION 2012 - 2013




Holiday Activities 1) Xmas Tree Lots Per season per location. $1 13.00 refundable $125.58 $129.47• 2) Pumpkin Patches cleanup fee payable at time of application.

Itinerant 1) Solicitors, Peddlers 1) Agents or solicitors selling or soliciting or 1) $552.24 per annum for a 1) $569.32 per annum for aVeñdorslPéddlers taking orders for the sale or furnishing of any 5-man crew and $89.40 per 5-man crew and $92.17 per

V 2) Itinerant Vendors, Dealers goods, wares, merchandise or service when not person in excess or $89.40 per person in excess or $92.17 perV or Merchants in connection with a fixed place of business day per person. day per person.

licensed within the city ** Subject to special permit ** Subject to special permitV from the Police Dept. to be from the Police Dept. to be

VV first obtained.** first obtained.**

V 2) Vendors, dealers or merchants shall include 2) $33.13 per day or $354.12 2) $34.15 per day or $365.08V

all persons who commence or conduct business per year. per year.• V

V

by haranguing persons within the city or who **Subject to special permit **Subject to special permitV

V V

use the various customary devices for attracting from the Police Dept. to be from the Police Dept. to beV crowds and therewith recommending their first obtained.** first obtained.**

VV

V

goods, wares or merchandise and offering forV

sale or exchange.

of 16CC MTG 12-20-11

ATFACHMENT 1



MAJOR BUSiNESS CATEGORY GENERAL CURRENT PROPOSEDCLASSIFICATION INFORMATION TAX RATES TAX RATES

Special.Evênts 1) Carnivals and amusements 1) For amusements, where an admission, fare, 1) $691.16 per day plus 1) $712.56 per day plusfee or charge is charged or made, or a $52.09 per day for each food $53.70 per day for each foodcollection or contribution received, such as booth boothexhibitions, shows, games, rides, tentperformances, merry-go-rounds, carousels,chute-the-chutes, shooting galleries, ferriswheels, pig slides, ballgames, dart games, rollercoasters, grunt derbies, whip rides, scooter rides,sideshows, illusions and other amusements orconcessions similar in character to those named V

in this section; provided, however, that thelicense fee for pony rides for small children shallbe $196.00 per year where not to exceed 12ponies are used and $5.00 for each additionalpony; and provided further that no permit forany amusement referred to in this section shallbe issued without a special permit from theCouncil to be first obtained. V

2) One/two day shows 2) Every person or promoter engaged in the 2) $46.55 per day plus $1.89 2) $47.99 per day plus $1.94business of conducting one/two day shows and per day per booth per day per boothevery participant or booth.

Transportation of 1) Retail deliveries 1) For retail deliveries when not connected with 1) $102.64 per annum for the 1) $105.80 per annum for thePersons/GOods; a fixed place of business within the city. first $36,500.00 of gross first $37,600.00 of gross

V receipts and $1.89 per receipts and $1.94 perV V V

V $1,000.00 in excess thereof $1,000.00 in excess thereofV

V

V not to exceed $7,954.00. not to exceed $8,200.00.V

V V

2) Taxicabs V 2) Taxicabs or other passenger vehicles for hire. 2) Subject to Franchise Fee. 2) Subject to Franchise Fee.V

V 3) Wholesale deliveries 3) For wholesale deliveries when not connected 3) $102.64 per annum for the 3) $105.80 per annum for theV

VV

V with a fixed place of business within the city. first $36,500.00 of gross first $37,600.00 of grossV V receipts and $1.89 per receipts and $1.94 per

V

V

VV $1,000.00 in excess thereof $1,000.00 in excess thereof

V

V V

V

V

V

V not to exceed $7,954.00. not to exceed $8,200.00.

10 of 16CC MTG 12-20-11

ATTACHMENT 1



SPECIAL BUSINESS CATEGORIESAdditional Information:

Penalties and Interest. Assessed on understated fees per Section No. 6.01.290. The penalty for any deficiency determined byaudit shall be 10% of the amount due plus interest of 1.5% for each month or part thereof beyond the due date of May 1st.

2a. Parking and Business Improvement Area. Pursuant to Ordinance No. 1375 — Area “A” the following additional levy ofbusiness tax is established on all businesses except commercial rental or lease property conducting their activities in the Areas.

Area A — Downtown Area — 80% of the ordinary business license tax not to exceed $600.00

2b. Parking and Business Improvement Area. Pursuant to Ordinance No. 2071 — Area “B”.

Area B — North End Area — 80% of the ordinary business license tax not to exceed $500.00

3. Admissions Tax. This shall be imposed upon each person attending a live sporting, theatrical or any amusement type of exhibitiontaking place within a non-public enclosure, stadium or building. The operator of such event shall be responsible for the collectionand payment to the city of such tax along with an accountant as may be prescribed by the Director of Finance. The payment to thecity is due within 10 days after the event takes place.

Amount of Tax — shall be the greater of: Exemptions — no tax shall be imposed upon:a) 8% of the admission priceb) $.35 per person a) Bona fide employees of the management

b) City officials on official businessc) Members of the press in the performance of their dutiesd) Contractors in performance of their jobe) Concessionaires0 Complimentary tickets

of 16CC MTG 12-20-11

ATI’ACHMENT 1

City of Manhattan BeachProposed - BUSINESS LICENSE TAX RESOLUTION 2012- 2013



4. Consumer Price Index Adjustments. Per Section No. 6.0 1.320, business license taxes provided for in above MBMC Sectionshall be adjusted annually commencing March 1, 1979, in accordance with the increase or decrease in the cost of living. Alladjustments shall be based on the Bureau of Labor Statistics - Consumer Price Index for All Urban Consumers - All Items (1967 -

100) for the preceding September. When the Bureau of Labor Statistics changes the base year for reporting changes in the CPI, theannual change in CPI shall be based on the new base year.

5. Providing Documentation to Support Gross Receipts. All businesses paying a business license tax based on gross receipts arerequired to include and return documentation to support gross receipts with the renewal application. Documentation must be forthe year on which the license tax is based. The documentation can be, but is not limited to, the following: Schedule C, incomestatement, profit and loss statement, financial statement, ledger sheet, declaration from taxpayer, notarized letter or State Board ofEqualization return. If, in the opinion of the licensing authority, an alternate form of documentation is sufficient, then the alternateform can be supplied. If the tax return is incomplete or cannot be furnished with the business license tax renewal, an estimate shallbe submitted and an adjustment will be made, if necessary, when the actual return has been completed and submitted to thelicensing authority.

6. Exemptions. Per Section No. 6.01.190G. the City Manager shall have the authority to exempt businesses from paying businesslicense tax and/or late penalties.

7. Late Penalties. Per Section No. 6.01.270, late penalties of 10% per month will apply to any businesses that pay the businesslicense tax after April 30, 2012.

12 of 16CC MTG 12-20-11

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of 16CC MTG 12-20-11

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