Ordinance 2379that:
CITY OF ALAMEDA ORDINANCE NO. 2379
New Series
AMENDING THE ALAMEDA MUNICIPAL CODE BY ADDING
SECTION 13-1922.5 AND AMENDING SECTIONS 13-194
AND 13-1953 OF CHAPTER 1, TITLE XIII RELATING
TO BUSINESS LICENSE TAX
BE IT ORDAINED by the Council of the City of Alameda
Section 1. The Alameda Municipal Code is hereby amended
by adding Section 13-1922.5 and amending Sections 13-194 and
13-1953 of Chapter 1, Title XIII thereof to read:
Sec. 13-194. PROFESSIONAL, SEMI-PROFESSIONAL--
CONNECTED BUSINESS.
(a) Every person or individual conducting,
managing, carrying on, or being occupied in any business
or profession hereinafter designated in this section,
shall pay an annual license fee of forty cents per
thousand dollars of gross receipts. Professional and
semi-professional business includes but is not limited to
the following:
Accountant
Artist
Auditor
Appraiser
Architect
Assayer
Attorney: Attorney at Law
Patent Attorney
Bacteriologist
Certified Public Accountant
Chemist
Chiropodist
Chiropractor
Collection Agency or
Mercantile Agency
Computer Consultants
Dentist
Designer or Decorator
Draftsman
Drugless Practitioner (provided
however, that this section
shall not apply to persons
who treat the sick through
prayer or spiritual means
Electrologist
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Illustrator or
Show Card Writer
Insurance Adjuster or
Claims Adjuster
Insurance Broker or
Agents
Landscape Gardener or
Landscape Architect
Lapidary
Lithographer
Marriage or Family
Counsel
Money Broker or person
engaged in buying
selling obligations
Mortician
Nursing Homes
Oculist
Optometrist
Osteopath
Physician
Physio-therapist
Programmer
Psychiatrist
Psychologist
Employment Agency
Engineer: Civil Engineer
Chemical Engineer
Consulting Engineer
Hydraulic Engineer
Mechanical Engineer
Mining Engineer
Electrical Engineer
Engraver
Geologist
Surgeon
Systems Analyst
Surveyor
Taxidermist
Tax Counselor
Veterinarian
(b) Every person conducting or managing the
business of a real estate broker shall pay an annual
license fee of forty cents ($.40) per one thousand
dollars of gross receipts. Gross receipts must include
all revenue received before any disbursements are made to
contracting agents and /or brokers.
Sec. 13- 1922.5. NON - RESIDENTIAL PROPERTY RENTAL.
Every person conducting, managing, or carrying on the
business of renting or letting a building or structure of
any kind to a tenant for purposes other than dwelling,
sleeping or lodging shall pay an annual license fee of
five dollars ($5.00) for every one thousand square feet
(1,000 sq. ft.) of said property.
Sec. 13- 1953. MINIMUM TAX. The fee required
under this article for Sections 13 -191, 13 -192, 13 -193,
13 -194, 13- 1911, 13 -1916, 13- 1921.5, 13- 1922.5, 13 -1923,
13 -1936, 13 -1939, 13 -1942, 13 -1944, and 13 -1951 shall not
be less than seventy -five dollars ($75.00).
Effective with the 1988 -89 fiscal year, the Minimum
Tax will be adjusted by the percentage change in the
Consumer Price Index (Urban Wage Earners and Clerical
Workers, San Francisco- Oakland Area, February data)
adjusted to the nearest whole dollar. (As amended by
Ordinance No. 2348 N.S., effective July 17, 1987.)
Section 2. This ordinance shall become effective on
July 1, 1988.
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Presiding Officer of the Council
I, the undersigned, hereby certify that the foregoing
Ordinance was duly and regularly adopted and passed by
the Council of the City of Alameda in regular meeting
assembled on the 5th of April, 1988,
by the following vote to wit:
AYES: Councilmembers Thomas, Monsef, Camicia, Haugner
and President Corica.
NOES: None.
ABSENT: None.
IN WITNESS WHEREOF, I have hereunto set my hand and
affixed the official seal of said City this 6th day of
April, 1988.
43 '
City lerk of the City ofleda