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City Administration
IMPARTIAL ANALYSIS OF CITY ATTORNEY

AMENDING THE BUSINESS LICENSE TAX AND REGULATIONS

NOVEMBER 5, 2002 ELECTION

The City of Brentwood has proposed amending its business license tax and regulations to amend its Business License Tax and Regulations, as set forth in Ordinance No. 707.

On February 24, 1948, the Brentwood City Council adopted Ordinance No.2, which provided for the issuance of business licenses. While being one of the oldest ordinances, the fees have not changed since 1948, except to place a surtax of twenty percent to subsidize the Brentwood Chamber of Commerce. In fiscal year 1948-1949, the Business License fee generated approximately $9,785. In fiscal year 2000-2001, 1521 business license fees generated revenue of $73,943, but administration costs were approximately $72,230.

The current Business License fee is based on a flat fee, plus a per employee or unit charge, not to exceed $60 per year plus a 20% surcharge paid to the Brentwood Chamber of Commerce. An application fee of $25 or a late fee, if applicable, are not included in the Business License fee.

The City of Brentwood proposes that its business license fee and its regulations be (1) comparable to adjacent cities, such as Pleasanton, Antioch, and Livermore; (2) provide for a equitable basis and rate; (3) require all businesses to pay a business license fee; (4) provide a consistent general fund revenue for such vital services as police services; and (5) establish updated regulations and fees so it will not be difficult or costly to administer and for the business community to understand as well.