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6.2. - Page 19 Attachment 2 <br />ORDINANCE NO. <br />ORDINANCE OF THE CITY OF REDWOOD CITY AMENDING <br />DIVISION 6 OF ARTICLE V OF CHAPTER 32 OF THE REDWOOD CITY <br />MUNICIPAL CODE TO INCREASE THE RATE OF THE BUSINESS <br />LICENSE TAX <br />The People of the City of Redwood City Ordain as follows: <br />Section 1. Division 6 of Article V of Chapter 32 of the Redwood City Municipal <br />Code is amended to read as follows: <br />DIVISION 6 -- License Taxes <br />SECTION 32.151 — TAX IMPOSED <br />Every person commencing, engaged in, conducting or carrying on a <br />business within the City shall pay an annual business license tax. The <br />tax consists of two components: a "base tax" calculated pursuant to <br />Section 32.152 and an "incremental tax" calculated pursuant to Sections <br />32.153 and 32.154. Where Section 32.154 indicates "base tax not <br />applicable" with respect to a type of business, only the "incremental tax" is <br />required. <br />SECTION 32.152 -- BASE TAX RATE <br />The annual rate for the base tax is: <br />$ 43 effective July 1, 2012; <br />$ 50 effective July 1, 2013; and <br />$ 58 effective July 1, 2014. <br />SECTION 32.153 -- INCREMENTAL TAX RATE <br />Except where some other rate is set forth in Section 32.154, the rate for <br />the incremental tax is: <br />$ 28 per employee, effective July 1, 2012; <br />$ 33 per employee, effective July 1, 2013; and <br />$ 38 per employee, effective July 1, 2014. <br />The number of employees for a business shall be the average number of <br />persons employed, including employees of contractors, subcontractors <br />and professional persons engaged in or to be engaged in such business <br />SECTION 32.154 -- SPECIAL INCREMENTAL TAX RATES <br />The rate for the incremental tax with respect to each type of business <br />listed in this Section shall be: <br />ATTY /ORD /ORD.349 /RC BLT ORD ATTACHMENT A <br />REV: 11/29/11 1 <br />