21 October 2019 City of Mountain View, California increases its employer head tax starting in 2020 The City of Mountain View, California has enacted an ordinance that, starting January 1, 2020, modifies its business registration and license tax (“head tax”) to incorporate a progressive rate schedule that requires larger businesses pay significantly more. Qualified non-profit organizations and businesses with annual gross receipts of less than $5,000 are exempt from the tax. The increase was approved by voters in 2018. The city relies on the tax to fund its operations, including to provide homeless services and affordable housing for a range of incomes. Mountain View is located within Santa Clara County, in the San Francisco Bay Area and shares its borders with Palo Alto, Los Altos, and Sunnyvale. The revised head-tax rate schedule shown on the following page is based on the average number of employees of the business in the city in the most recent four quarters completed before the date of the tax payment (due January 1 of each year). The average number of employees of the business is the number of employees reported to the California Employment Development Department.
Document ID: 2019-1869 | |||||||||
