Glendale

City/town name:Glendale            city code: ge	business code	tax rate
Advertising	018	2.90%
Amusements	012	2.90%
Contracting-Prime	015	2.90%
Contracting-Speculative Builders	016	2.90%
Contracting-Owner Builder	037	2.90%
Job Printing	010	2.90%
Jet Fuel Sales (cents per gallon)	049	$.028
Manufactured Buildings	027	2.90%
Timbering and Other Extraction	020	2.90%
Severance-Metal Mining	019	0.10%
Publication	009	2.90%
Hotels	044	2.90%
Hotel/Motel (Additional Tax)	144	5.00%
Residential Rental, Leasing & Licensing for Use	045	2.20%
Commercial Rental, Leasing & Licensing for Use	213	2.90%
Rental, Leasing & Licensing for Use of TPP	214	2.90%
Restaurants and Bars	011	3.90%
Retail Sales	017	2.90%
Retail Sales (Single Item Over $5,000)	717	2.20%
Retail Sales Food for Home Consumption	062	2.50%
MRRA Amount	315	2.90%
Communications	005	6.10%
Transporting	006	2.90%
Utilities	004	2.90%
Jet Fuel Use Tax (cents per gallon)	051	$.028
Use Tax Purchases	029	2.90%
Use Tax (Single Item Over $5,000)	729	2.20%
Use Tax From Inventory	030	2.90%

 

1. Impose an additional 3.00% bed tax. Impose a 3.40% rate (effective November 01, 2007). Impose a 5.00% rate (effective August 01, 2012)

2. Impose a 2.30% rate on restaurants and bars. Impose a 2.80% rate (effective January 01, 2002). Impose a 3.20% rate (effective November 01, 2007). Impose a 3.90% rate (effective August 01, 2012) .

3. Jet fuel taxed at $.017 per gallon. Impose a $.021 per gallon rate (effective November 01, 2007). Jet Fuel increases to .28 cents per gallon (effective August 01, 2012)

4. Impose a 5.00% rate on telecommunications services. Impose a 5.40% rate (effective November 01, 2007). Impose a 6.10% rate (effective August 01, 2012)

5. Impose a 2.20% rate on sales or purchases of tangible personal property sold at retail exceeding $5,000 per item. (effective August 01, 2012).

6. Impose a 2.90% rate on sales or purchases of tangible prsonal property sold at retail (effective August 01, 2012).

7. Food for Home Consumption increases to 2.50% (effective August 01, 2012).

8. Impose a 2.20 rate for residential rental

9. Impose a .10% rate for mining.

Section 21.1-305(e) is added as follows: Expires December 31, 2014

Sec. 21.1-305. Special Licensing Requirements.

(e) All taxpayers required to file and pay taxes under Section 21.1-445 will obtain one license per person for all locations and units of real residential property rented within the City of Glendale, regardless of the provisions of Sec. 21.1-305(c) above.

Amendment to Sec. 21.1-310(a) as follows: Expires December 31, 2014

Sec. 21.1-310. Licensing: duration of license; transferability; display.

(a) Except as provided in Section 21.1-320, the Privilege License shall be valid only for the calendar year in which it is issued unless renewed each year by filing the appropriate application for renewal and paying the renewal fee of fifty dollars ($50.00) on or before January 31 of each year. Application and payment for renewal must be received within the Tax Collector's office by such date to be deemed filed and paid.

Amendment to Sec. 21.1-310(d) as follows: Expires December 31, 2014

Sec. 310. Licensing: duration of license; transferability; display.

(d) Any taxpayer who fails to renew his license on or before the date provided in subsection (a) above shall be deemed to be operating without a license after such date and shall be subject to all penalties imposed under this chapter against persons required to be licensed and operating without a license. The non-licensed status may be removed by payment of an annual license fee in the amount of one hundred fifty percent (150%) of the fee imposed under (a) above.

Section 21.1-310(j) is added as follows:    Removed effective July 01, 2013

Sec. 21.1-310. Licensing: duration of license; transferability; display.

(j) Any taxpayer who has an annual taxable gross income of less than three thousand dollars ($3,000) will not be required to pay the annual renewal fee in the subsequent year. The taxpayer's reported taxable gross income will be annualized based upon filing frequency and number of months reported for the twelve (12) month period ending each October 31.    Removed effective July 1, 2013

Section 21.1-445(j) is added as follows:   Removed effective September 01, 2003

Regulation 21.1-300.2 is added as follows: Expires December 31, 2014

Reg. 21.1-300.2. Proration of initial annual license fees.

Taxpayers, subject to the provisions of Sec. 21.1-300(a), whose initial application for a privilege license is received by the tax collector on or after September 01, 1988, will be subject to an initial annual license fee imposed by Sec. 21.1-300(a) on a proration schedule as follows:

Business start dateApplicable license fee

January 01 - March 31$50.00

April 01 - June 30  37.50

July 01 - September 30  25.00

October 01 - December 31  12.50

Regulation 21.1-310.1 is added as follows: Expires December 31, 2014

Reg. 21.1-310.1. Phase-in of increased license fee.

(a) Notwithstanding the provisions of Sec. 21.1-310(a), for the first license renewal period following adoption of the amendment to Sec. 21.1-310(a), increasing the annual license renewal fee from ten dollars ($10.00) to fifty dollars ($50.00), the increased license renewal fee is due on December 30, 1988, but is payable on or before February 27, 1989.

(b) If the application and payment for renewal is not received in the office of the tax collector, for the next renewal of the license, by February 27, 1989, the provisions of Sec. 21.1-310(d), on non-licensed status and payment amount of one hundred fifty percent(150%), shall apply to the license renewal.

(c) Commencing with license renewals at the end of 1989 and thereafter, the provisions of Sec. 21.1-310 shall be complied with for all renewals by the last business day of the year, without regard to this regulation.

Section 21.1-410 (a) (2) and (3) are amended as follows:   Removed effective 1/1/2008

(2) (Reserved)

(3) health spas and fitness centers which charge for the use of their premises, whether on a per-event use or for long-term usage, such as membership fees.

Modify Section 21.1-460(a) entitled "Retail Sales: measure of tax; burden of proof; exclusions." as follows:

(a) The tax rate shall be at an amount equal to two and nine-tenths percent (2.90%) of the gross income from the business activity upon every person engaging or continuing in the business of selling tangible personal property at retail, except that the tax rate shall be at an amount equal to two and five-tenths percent (2.50%) of the gross income from the business activity upon every person engaging or continuing in the business of selling food for home consumption.