Municipal Code, Complete - City of Santa Barbara

ZONE E: Zone E includes those businesses within the improvement area which are marked 25 on the map. The
percentage within said Zone E to be used in computing the tax herein provided is twenty-five percent (25%).
ZONE F: Zone F includes those businesses within the improvement area which are marked 20 on the map. The
percentage within said Zone F to be used in computing the tax herein provided is twenty percent (20%). (Ord. 3463
§5, 1971.)
4.36.040 Tax Rates.
(a) The rates of the tax imposed by this chapter shall be as follows:
(1) Retail and/or wholesale businesses:
Group 1 - Retail and/or wholesale businesses with an average sale of less than twenty dollars ($20.00),
sixty-five cents ($0.65) per hundred dollars ($100.00) of gross sales.
Group 2 - Retail and/or wholesale businesses with an average sale between twenty dollars and one
hundred dollars ($20-100), thirty-four cents ($0.34) per hundred dollars ($100.00) of gross
sales.
Group 3 - Retail and/or wholesale businesses with an average sale of more than one hundred dollars
($100.00), nineteen cents ($0.19) per one hundred dollars ($100.00) of gross sales.
As used in this subdivision (1), average sale is computed by dividing the total gross sales for the year by the
number of sales transactions;
(2) Savings and loan associations, thirty-eight dollars ($38.00) per million dollars ($1,000,000.00) of
savings on deposit in offices within the Parking and Business Improvement Area;
(3) Stock and bond brokerage offices, ninety-five dollars ($95.00) per broker;
(4) Theaters and bus depots, seven cents ($0.07) per square foot;
(5) Every person conducting or carrying on any business, profession or occupation hereinafter enumerated
shall pay an annual tax at the rate of thirty-eight dollars ($38.00) per person practicing his profession, and nineteen
dollars ($19.00) for each non-professional in addition to the above. The enumerated businesses, professions and
occupations are: Accountant; advertising agent; appraiser; artist; architect; assayer; attorney at law; auditor,
bacteriologist; commission agent; chemist; certified public accountant; chiropodist; chiropractor; court reporter; civil,
electrical, mining, chemical, structural, consulting or hydraulic engineer; dental technician; dentist; designer;
illustrator or decorator; detective agency and/or private patrol; draftsman; drugless practitioner; electrologist;
engineer; engraver; entomologist; geologist; illustrator or show card writer; insurance broker and agent; insurance or
claims adjuster; interpreter; landscape gardener or architect; lapidary; masseuse; mercantile agency; mortician,
naturopath, oculist; optician, optometrist; osteopath; photographer; physician; physicist; physiotherapist; piano tuner;
public stenographer; real estate broker and agent; registered representative and investment advisor other than stock
and bond broker; roentgenologist; scientist; sign painter; surgeon; surveyor; taxidermist; termite inspector;
veterinarian; and every person conducting or carrying on the business of treating, curing administering to or giving
treatments to the sick, wounded or infirm for the purpose of bringing about their recovery, by any method or pursuant
to any belief, doctrine or system other than those hereinabove specifically named and charging a fee or compensation
therefor;
(6) All categories not otherwise provided for, twenty-two cents ($0.22) per square foot of gross floor area;
(7) Hotels, residences, alleys, private parking and businesses engaged in auto repairing or servicing,
warehousing and manufacturing, shall be exempt from the additional annual business tax, provided that the
businesses last enumerated shall be subject to the additional tax for the portion of business area devoted to office
space or retail sales in connection with the business;
(b) The rates provided in subparagraph (a) above and in subparagraph (b) of Section 4.36.030, shall be reviewed
at the end of each calendar quarter to ensure that the revenues provided by said rates shall be sufficient to effect the
purposes enumerated herein. If, upon review, the rates, in whole or in part, are determined to be inadequate or
excessive to accomplish the purposes enumerated herein, an adjusted schedule of rates shall be submitted to the City
Council for adoption in accordance with Section 36061 of the California Streets and Highways Code. (Ord. 3528 §1,
1972.)
4.36.050 Exclusions.
(a) In instances where the tax is computed on the basis of square footage, for purposes of computation of the tax
there shall be excluded unoccupied area and with respect to area occupied for a portion of the tax period there shall be
excluded the portion of the area equal to the portion of the period during which the area was unoccupied.
(b) For the purpose of computing the square footage on which the tax is computed for telephone and telegraph
businesses, there shall be excluded in addition to the exclusions provided in subsection (a), all areas occupied by
telephone or telegraph equipment used in interstate commerce, and any area not clearly devoted to intrastate activities
to the end that interstate commerce shall not be unreasonably burdened by the tax herein provided. (Ord. 3528 §2,
1972.)
75 rev. 3/31/95