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A. Determination of the rate or levy of the business license tax shall be based on the existing tax as the same is set forth in Ordinance No. 596 of the City of Sebastopol as the same now exists or may hereafter be amended. The business license tax under this chapter shall utilize the same classifications and rates as specified in said ordinance.

B. The applicable rates within the Sebastopol Business Improvement Area No. 1(A) shall consist of an amount equal to one-fourth of the business license fee as prescribed in Chapter 5.04 SMC. The maximum amount payable by any person, firm or corporation shall not exceed $100.00 per year.

C. The applicable rates within the Sebastopol Improvement Area No. 1 (excluding Improvement Area No. 1(A)) shall consist of an amount equal to one-half the business license fee as prescribed in Chapter 5.04 SMC. The maximum amount payable by any person, firm or corporation shall not exceed $125.00 per year. (Ord. 1074, 2015)