Title:
|
REPORT - GENERAL BUSINESS TAX BALLOT MEASURE (THIS ITEM WAS CONTINUED FROM THE JULY 23, 2024, REGULAR MEETING)
BACKGROUND: Santa Rosa charges a General Business Tax under Chapter 6-04 of the City Code to any business operating within city limits, subject to narrow exceptions. This tax was enacted in 1990, and until now, has not gone through a thorough review. There are different types of business taxes adopted by cities, including taxes based on employee head count; a flat business tax; taxes based on gross receipts with a maximum tax cap; and, taxes based on gross receipts without a maximum tax cap. Santa Rosa’s Business Tax is based on gross receipts, with different tax rates for different business categories. There is currently a minimum tax of $25 for businesses with annual gross receipts of less than $25,000. The amount of tax a business will pay is currently capped at $3,000 annually. The current rate structure has not been changed or updated since 1990.
The City’s General Bus...
|