Davis Municipal Code Chapter 19
Licenses
19.04.080 Schedule of taxes.
See Table 9-1 at the end of this chapter.
To compute the total tax due for gross receipts in excess of one million dollars, find the appropriate bracket for each one million dollars or increment thereof, adding the total tax due for each one million dollars or increment thereof. (For example, a grocery store (Group I) has receipts of two million and fifty-five thousand dollars. The total tax due is three hundred one dollars and fifty cents for the first million plus three hundred one dollars and fifty cents for the second million plus sixteen dollars and fifty cents for the fifty-five thousand dollars, yielding a business license tax of six hundred nineteen dollars and fifty cents):
(a)Annual registration tax$ 10.00
(b)Business license tax
a.Tax on 1st million 301.50
b.Tax on 2nd million 301.50
c.Tax on $55,000 16.50
d.Total tax on $2,055,000 619.50
(c)Total due (1 + 2):629.50
(Ord. No. 872; Ord. No. 973, § 1; Ord. No. 987, § 1.)
TABLE 9-1 : SCHEDULE OF TAXES (§ 19.04.080)
Gross Receipts Business License Tax
| Brackets |
| Group I |
| Group II |
| Group III |
| Group IV |
| $0—$9,999 |
| $1.50 |
| $3.00 |
| $ 4.50 |
| $ 9.00 |
| 10,000—19,999 |
| 4.50 |
| 9.00 |
| 13.50 |
| 27.00 |
| 20,000—29,999 |
| 7.50 |
| 15.00 |
| 22.50 |
| 45.00 |
| 30,000—39,999 |
| 10.50 |
| 21.00 |
| 31.50 |
| 63.00 |
| 40,000—49,999 |
| 13.50 |
| 27.00 |
| 40.50 |
| 81.00 |
| 50,000—59,999 |
| 16.50 |
| 33.00 |
| 49.50 |
| 99.00 |
| 60,000—69,999 |
| 19.50 |
| 39.00 |
| 58.50 |
| 117.00 |
| 70,000—79,999 |
| 22.50 |
| 45.00 |
| 67.50 |
| 135.00 |
| 80,000—89,999 |
| 25.50 |
| 51.00 |
| 76.50 |
| 153.00 |
| 90,000—99,999 |
| 28.50 |
| 57.00 |
| 85.50 |
| 171.00 |
| 100,000—109,999 |
| 31.50 |
| 63.00 |
| 94.50 |
| 189.00 |
| 110,000—119,999 |
| 34.50 |
| 69.00 |
| 103.50 |
| 207.00 |
| 120,000—129,999 |
| 37.50 |
| 75.00 |
| 112.50 |
| 225.00 |
| 130,000—139,999 |
| 40.50 |
| 81.00 |
| 121.50 |
| 243.00 |
| 140,000—149,999 |
| 43.50 |
| 87.00 |
| 130.50 |
| 261.00 |
| 150,000—159,999 |
| 46.50 |
| 93.00 |
| 139.50 |
| 279.00 |
| 160,000—169,999 |
| 49.50 |
| 99.00 |
| 148.50 |
| 297.00 |
| 170,000—179,999 |
| 52.50 |
| 105.00 |
| 157.50 |
| 315.00 |
| 180,000—189,999 |
| 55.50 |
| 111.00 |
| 166.50 |
| 333.00 |
| 190,000—199,999 |
| 58.50 |
| 117.00 |
| 175.50 |
| 351.00 |
| 200,000—209,999 |
| 61.50 |
| 123.00 |
| 184.50 |
| 369.00 |
| 210,000—219,999 |
| 64.50 |
| 129.00 |
| 193.50 |
| 387.00 |
| 220,000—229,999 |
| 67.50 |
| 135.00 |
| 202.50 |
| 405.00 |
| 230,000—239,999 |
| 70.50 |
| 141.00 |
| 211.50 |
| 423.00 |
| 240,000—249,999 |
| 73.50 |
| 147.00 |
| 220.50 |
| 441.00 |
| 250,000—259,999 |
| 76.50 |
| 153.00 |
| 229.50 |
| 459.00 |
| 260,000—269,999 |
| 79.50 |
| 159.00 |
| 238.50 |
| 477.00 |
| 270,000—279,999 |
| 82.50 |
| 165.00 |
| 247.50 |
| 495.00 |
| 280,000—289,999 |
| 85.50 |
| 171.00 |
| 256.50 |
| 513.00 |
| 290,000—299,999 |
| 88.50 |
| 177.00 |
| 265.50 |
| 531.00 |
| 300,000—309,999 |
| 91.50 |
| 183.00 |
| 274.50 |
| 549.00 |
| 310,000—319,999 |
| 94.50 |
| 189.00 |
| 283.50 |
| 567.00 |
| 320,000—329,999 |
| 97.50 |
| 195.00 |
| 292.50 |
| 585.00 |
| 330,000—339,999 |
| 100.50 |
| 201.00 |
| 301.50 |
| 603.00 |
| 340,000—349,999 |
| 103.50 |
| 207.00 |
| 310.50 |
| 621.00 |
| 350,000—359,999 |
| 106.50 |
| 213.00 |
| 319.50 |
| 639.00 |
| 360,000—369,999 |
| 109.50 |
| 219.00 |
| 328.50 |
| 657.00 |
| 370,000—379,999 |
| 112.50 |
| 225.00 |
| 337.50 |
| 675.00 |
| 380,000—389,999 |
| 115.50 |
| 231.00 |
| 346.50 |
| 693.00 |
| 390,000—399,999 |
| 118.50 |
| 237.00 |
| 355.50 |
| 711.00 |
| 400,000—409,999 |
| 121.50 |
| 243.00 |
| 364.50 |
| 729.00 |
| 410,000—419,999 |
| 124.50 |
| 249.00 |
| 373.50 |
| 747.00 |
| 420,000—429,999 |
| 127.50 |
| 255.00 |
| 382.50 |
| 765.00 |
| 430,000—439,999 |
| 130.50 |
| 261.00 |
| 391.50 |
| 783.00 |
| 440,000—449,999 |
| 133.50 |
| 267.00 |
| 400.50 |
| 801.00 |
| 450,000—459,999 |
| 136.50 |
| 273.00 |
| 409.50 |
| 819.00 |
| 460,000—469,999 |
| 139.50 |
| 279.00 |
| 418.50 |
| 837.00 |
| 470,000—479,999 |
| 142.50 |
| 285.00 |
| 427.50 |
| 855.00 |
| 480,000—489,999 |
| 145.50 |
| 291.00 |
| 436.50 |
| 873.00 |
| 490,000—499,999 |
| 148.50 |
| 297.00 |
| 445.50 |
| 891.00 |
| 500,000—509,999 |
| 151.50 |
| 303.00 |
| 454.50 |
| 909.00 |
| 510,000—519,999 |
| 154.50 |
| 309.00 |
| 463.50 |
| 927.00 |
| 520,000—529,999 |
| 157.50 |
| 315.00 |
| 472.50 |
| 945.00 |
| 530,000—539,999 |
| 160.50 |
| 321.00 |
| 481.50 |
| 963.00 |
| 540,000—549,999 |
| 163.50 |
| 327.00 |
| 490.50 |
| 981.00 |
| 550,000—559,999 |
| 166.50 |
| 333.00 |
| 499.50 |
| 999.00 |
| 560,000—569,999 |
| 169.50 |
| 339.00 |
| 508.50 |
| 1017.00 |
| 570,000—579,999 |
| 172.50 |
| 345.00 |
| 517.50 |
| 1035.00 |
| 580,000—589,999 |
| 175.50 |
| 351.00 |
| 526.50 |
| 1053.00 |
| 590,000—599,999 |
| 178.50 |
| 357.00 |
| 535.50 |
| 1071.00 |
| 600,000—609,999 |
| 181.50 |
| 363.00 |
| 544.50 |
| 1089.00 |
| 610,000—619,999 |
| 184.50 |
| 369.00 |
| 553.50 |
| 1107.00 |
| 620,000—629,999 |
| 187.50 |
| 375.00 |
| 562.50 |
| 1125.00 |
| 630,000—639,999 |
| 190.50 |
| 381.00 |
| 571.50 |
| 1143.00 |
| 640,000—649,999 |
| 193.50 |
| 387.00 |
| 580.50 |
| 1161.00 |
| 650,000—659,999 |
| 196.50 |
| 393.00 |
| 589.50 |
| 1179.00 |
| 660,000—669,999 |
| 199.50 |
| 399.00 |
| 598.50 |
| 1197.00 |
| 670,000—679,999 |
| 202.50 |
| 404.00 |
| 607.50 |
| 1215.00 |
| 680,000—689,999 |
| 205.50 |
| 411.00 |
| 616.50 |
| 1233.00 |
| 690,000—699,999 |
| 208.50 |
| 417.00 |
| 625.50 |
| 1251.00 |
| 700,000—709,999 |
| 211.50 |
| 423.00 |
| 634.50 |
| 1269.00 |
| 710,000—719,999 |
| 214.50 |
| 429.00 |
| 643.50 |
| 1287.00 |
| 720,000—729,999 |
| 217.50 |
| 435.00 |
| 652.50 |
| 1305.00 |
| 730,000—739,999 |
| 220.50 |
| 441.00 |
| 661.50 |
| 1323.00 |
| 740,000—749,999 |
| 223.50 |
| 447.00 |
| 670.50 |
| 1341.00 |
| 750,000—759,999 |
| 226.50 |
| 453.00 |
| 679.50 |
| 1359.00 |
| 760,000—769,999 |
| 229.50 |
| 459.00 |
| 688.50 |
| 1377.00 |
| 770,000—779,999 |
| 232.50 |
| 465.00 |
| 697.50 |
| 1395.00 |
| 780,000—789,999 |
| 235.50 |
| 471.00 |
| 706.50 |
| 1413.00 |
| 790,000—799,999 |
| 238.50 |
| 477.00 |
| 715.50 |
| 1431.00 |
| 800,000—809,999 |
| 241.50 |
| 483.00 |
| 724.50 |
| 1449.00 |
| 810,000—819,999 |
| 244.50 |
| 489.00 |
| 733.50 |
| 1467.00 |
| 820,000—829,999 |
| 247.50 |
| 495.00 |
| 742.50 |
| 1485.00 |
| 830,000—839,999 |
| 250.50 |
| 501.00 |
| 751.50 |
| 1503.00 |
| 840,000—849,999 |
| 253.50 |
| 507.00 |
| 760.50 |
| 1521.00 |
| 850,000—859,999 |
| 256.50 |
| 513.00 |
| 769.50 |
| 1539.00 |
| 860,000—869,999 |
| 259.50 |
| 519.00 |
| 778.50 |
| 1557.00 |
| 870,000—879,999 |
| 262.50 |
| 525.00 |
| 787.50 |
| 1575.00 |
| 880,000—889,999 |
| 265.50 |
| 531.00 |
| 796.50 |
| 1593.00 |
| 890,000—899,999 |
| 268.50 |
| 537.00 |
| 805.50 |
| 1611.00 |
| 900,000—909,999 |
| 271.50 |
| 543.00 |
| 814.50 |
| 1629.00 |
| 910,000—919,999 |
| 274.50 |
| 549.00 |
| 823.50 |
| 1647.00 |
| 920,000—929,999 |
| 277.50 |
| 555.00 |
| 832.50 |
| 1665.00 |
| 930,000—939,999 |
| 280.50 |
| 561.00 |
| 841.50 |
| 1683.00 |
| 940,000—949,999 |
| 283.50 |
| 567.00 |
| 850.50 |
| 1701.00 |
| 950,000—959,999 |
| 286.50 |
| 573.00 |
| 859.50 |
| 1719.00 |
| 960,000—969,999 |
| 289.50 |
| 579.00 |
| 868.50 |
| 1737.00 |
| 970,000—979,999 |
| 292.50 |
| 585.00 |
| 877.50 |
| 1755.00 |
| 980,000—989,999 |
| 295.50 |
| 591.00 |
| 886.50 |
| 1773.00 |
| 990,000—999,999 |
| 298.50 |
| 597.00 |
| 895.50 |
| 1791.00 |
| 1,000,000—1,009,999 |
| 301.50 |
| 603.00 |
| 904.50 |
| 1809.00 |
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