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Ventura County, CA November 4, 2014 Election
Measure M
Business Taxes
City of Port Hueneme

Majority Approval Required

Fail: 1699 / 44.34% Yes votes ...... 2133 / 55.66% No votes

See Also: Index of all Measures

Results as of Nov 24 2:43pm, 100.0% of Precincts Reporting (9/9)
Information shown below: Impartial Analysis |

Shall the ordinance be adopted to eliminate taxes on home-based businesses to promote small business growth, and increase and/or impose new taxes on other businesses for purpose of paying for general city services, such as public safety, street maintenance, beach and park maintenance and improvements, recreation programs, health and wellness programs for seniors and children, and other important community projects?

Impartial Analysis from the City Attorney
Measure M, placed on the ballot by the City Council, would adopt an ordinance amending the City's Business License Tax Ordinance.

Unless otherwise exempt, under the current ordinance, no person may conduct any business in the City without first obtaining a business license and paying a business license tax. There are two types of business license taxes - a fixed fee tax (same amount every year) and a gross receipts tax (a percentage tax on yearly gross receipts). The ordinance lists several types of businesses that are subject to the fixed fee tax. All other businesses are subject to the gross receipts tax.

If approved, Measure M would change the Ordinance in the following ways:

- Increase the business license transfer and duplicate license fees from $5 to $25

- Eliminate taxes on home-based occupations

- Eliminate several business classifications from the fixed fee schedule, instead making them subject to the gross receipts tax (a tax increase in most cases)

- Increase the fixed fee tax on several business classifications

- Allow annual inflation adjustments for fixed fee taxes

- Increase the minimum tax on businesses with $200,000 or less in gross receipts to $100

- Impose a 1% gross receipts tax on those engaged in the business of tugboat operator, port pilot or chandler

- Impose a 0.5% gross receipts tax on freight forwarding/shipping agent businesses

- Impose a 0.5% gross receipts tax on cargo handling businesses

- Impose a tax on liquid storage facilities of up to $0.20 per year for each cubic foot of storage capacity

- Impose a tax on warehouse storage facilities of up to $2.00 per square foot per year for each square foot of storage capacity

- Impose a tax on open-air storage facilities of up to $0.50 per year for each square foot of storage capacity

- Impose a tax on persons designated as the principal or prime contractor receiving identifiable federal appropriations and engaged in the business of providing research/development services; management/professional support services; studies, evaluation/analysis services; engineering/technical services; or general supplies/services. The tax rate for these types of business would be 1% of gross receipts ($10 per $1,000 of total gross receipts).

The Measure would also specify that tax rates set forth in the Ordinance are maximum rates and the City Council may suspend implementation of the maximum authorized tax rate and implement a lower tax rate for any or all business classifications as it deems appropriate.

The revenues generated as a result of the Measure may be used for the City's general governmental purposes.

To be adopted, the Measure must be approved by a simple majority of voters in the City of Port Hueneme.

A "yes" vote favors the Measure.

A "no" vote opposes the Measure.

(The above statement is an impartial analysis of Measure M. If you desire a copy of the legislation affected by this measure, please call the City Clerk's office at (805) 986-6503 and a copy will be mailed at no cost to you.)

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Created: July 23, 2015 14:59 PDT
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