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File #: 24-0574    Version: 1 Name: General Business Tax Ballot Measure
Type: CC- Report Status: Agenda Ready
File created: 7/16/2024 In control: City Council
On agenda: 8/6/2024 Final action:
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...
Sponsors: Finance
Indexes: Not a Project
Attachments: 1. Staff Report, 2. Resolution, 3. Exhibit A - Ordinance (Clean), 4. Exhibit B - Ordinance (Redline), 5. Correspondence, 6. Presentation, 7. Late Correspondence (Uploaded 08-06-2024), 8. Late Correspondence (Uploaded 08-07-2024)
Related files: 24-0484, 24-0568, 24-0659, 24-0731