HomeMy WebLinkAboutAGENDA REPORT 1988 1102 CC REG ITEM 11EJOHN PATRICK LANE Mayor
ELOISE BROWN Mayor Pro Tern
JOHN GALLOWAY Councilmember
CLINT HARPER, Ph.D. Councilmember
BERNARDOM. PEREZ Councilmember
MAUREEN W. WALL City Clerk
TO:
FROM:
DATE:
SUBJECT:
MOORPARK
MEMORANDUM The Honorable City Council Steven Kueny, City Manager October 28, 1988 p/c
/"/'/,/� ITEM II, E.
STEVEN KUENY City Manager
CHERYLJ. KANE City Attorney
PATRICK RICHARDS, A.I.C.P. Director of Community Development
R.DENNIS DELZEITCity Engineer
JOHN V. GILLESPIE Chief of Police Consideration of a City Business License/Permit As previously indicated, the imposition of a business Hcense tax requires approval by a two-thirds vote of all members of the City Council of an ordinance or resolution. The ordinance or resolution must then be submitted to the voters and approved by a majority vote. Attached is a copy of Governmental Code Section 53720 et. seq. and a sample ordinance from the City of Grand Terrace. Cities may also use business permits for certain business operations. They are used for regulatory, not revenue generation purposes. Moorpark currently requires a Business Permit for certain types of business. This is contained in Section 5. 02. 010 of the Municipal Code. Some cities use a system of business registration which is essentially a permit. It requires each business to register with the City and charges a nominal fee to administer the program. A copy of the City of Agoura Hills Business Registration program is attached. The business permit system could be used to assist with the concern that businesses using toxic and/or hazardous materials are operating adjacent to residential neighborhoods. Staff Recommendation Direct Staff as deemed appropr.iate. SK:sc cm.810283Attachments MOO""' AR:', CALIFORNIA
Ci,y council Meeting
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Nl\tENT CODE ge or officer of· ar having control of 0) of Division 3 of r having control of or 6 (commencing . Sept. 26, 1985.)� or other officialhas excess fundsthe adoption of athe investment of t the excess funds1rsuant to Sectionent derived from the average daily!t the actual costs1ily balance of the subdivision (b) ofsubdivision to theunds on deposit in paragraph (4) ofmonthly report tonay withdraw the written notice of .is section are not , are so deposited.f the county, by1tive procedure to•stment purposes.of a county and c/ty pursuant toor prior imposedt by amendment
GOVERNMENT CODE §53724Section 53728. Reduction in property tax allocations equal to revenues derived from failure to comply witharticle. 53729. Amendment of article.53730. Severability. Article 3.7 was added by Initiative Measure, approved by the people, Nov. 4, 1986.
Cross References
Mendocino County, transactions and use tax, see Revenue
and Taxation Code § 7262.5. §53720. DefinitionsAs used in this Article:(a) "local government" means any county, city, city and county, including a chartered city orcounty, or any public or municipal corporation; and,' • • • (b) "district" means an agency of the state; formed pursuant to general law or special act, for -thelocal performance of governmental or proprietary functions within limited boundaries. (Added by Initiative Measure, approved Nov. 4, 1986:) .•§53721. Special and general taxes; purposesGeneral taxes are taxes imposed for general governmental purposes. Special taxes are taxesimposed for specific purposes. (Added by Initiative Measure, approved Nov. 4, 1986.)§53722. Special tax; imposition; -voter approval --· ..No local government or district may i�pose �ny special •. t.:Gc u�less ;md until s�ch 'special tax issubmitted to the electorate of tbe local government, or district and approvea by a two-thirds v9te ofthe voters voting in an election on the issue. (Added by Initiative Measure; app�ov�d N�v. 4, 1986.) •§53723. General tax; imposition; voter approval No local government, or district, whether or not authorized to levy a· property tax, may impose anygeneral tax unless and until such general tax is submitted to the electorate of the local government,or district and approved by a majority vote of the · voters voting in an election on the issue.(Added by Initiative·Mea·sure, approved Nov: ("1986.) !; .. ,,: •• • •: "·,,:: §53724. Tax proposal; ordinance or resolution; requirements, , . ,,,,.·· (a) A tax subject to the _vote requir�me�ts prescribed hf s��tici� 53722' oi-' Secti�� '53723' �hali beproposed by an on:linance or iesolutiori_'pf the legislative ·body of the local governm'ent or district.The ordinance or resolution propo_sing such tax' sha11 include .tbe type of tax and rate 'of tax to. \>elevied, th_e method of collection, ·the date upori which.an election sball be held on the·isime; and,·i� a special tax, the purpose or service for. which its imposition .is sought. . • ·' • ' • • • • ' • •-• , . , I 'I, •, ' -•- , • •: . 'r • t--,·•1 •: ;'.!,'.I • (b) No tax subject to the vote requirement prescribed by Section 53723 shall be presented at anelection unless the ordinance or resolution proP9sing such tax is approved by a two-thirds .vote of allmembers of the legislative body of the local govern�ent or" district. • • • • ' (c) Except as provided in subdivision (d), the election on any tax proposed pursuant to this Article shall be consolidated with a statewide primary election, a statewide general election, or a regularlyscheduled local election at which all of the electors of the local government or district are entitled tovote. • ·, '. , ' ,.. ' �--:,. (d) Notwithstanding subdivision (c), the legislative body of the local government or district may provide that the election on any tax proposed pursuant to this Article shall be held. at any dateotherwise permitted by law. The local government or district shall bear the cost of any election held pursuant to this subdivision. .An election held pursuant to this subdivision shall be· deemed at theAsterisks • • • indicate deletions by amendment 111
§53724 GOVERNMENT CODE
request of the local government or district calling such election, and shall not be deemed a state mandate.
(e)The revenues from any special tax shall be used only for the purpose or service for which it was imposed, and for no other purpose whatsoever.
(Added by Initiative Measure, approved Nov. 4, 1986.) ' . ,,·•,,'
§ 53725. Ad valorem, transaction or sales taxes; restrictions on imposition
(a)F.«cept as permitted in Section 1 of Article XIII A of the California Constitution, no localgovernment or district may impose any ad valorem taxes on real property. Nci local government' or district may impose any transaction tax or sales tax on the sale of real property within the city, county or district. , , · .-·.
{b) Taxes permitted by Subdivision {b) of Section 1 of Article XIII A of the California Constitutionshall not be subject to the vote requirements· prescribed by this Article. ' • •
(Added by Iiiitiative Measure, apprO�ed No11. 4, 1986.) •.-�
§ 53726. -Effect of article on prior authorized.special tax• ..
Except as setf�rth •'in S�cti�n 53727,' thi� Artie!�· -�h�II' noti be construed • to 'r�peal 'or' �ff�ct �ny statute enacted prior to August l, 1985 which·authorizes the imposition of a speci'ai't.lix.·· :. ... /'
(Added by Initiative Measure, approved Nov. 4, 1986.! -§53727. Restrictions on authority to impose general or special taxes; exception for prior
imposed taxes if voter approval obtained
(a)Neither this Article, nor Article XIII A of the California Constitution, nor Article 3.5 of Division1 of Title 5 of the Government Code (commencing with Section 50075) shall be construed to authorize any local government or district to impose any general or. special tax which it is, not otherwise authorized to impose; provided, however, that any special tax imposed pursuant to Article 3.5 of Division 1 of Title 5 of the Government Code prior to August 1, 1985 shall not be· affected by thissection. · · • • • • ·.• : • • · · • • • • ,· ·,·. • • • •
(b)Any tax imposed by any local government or district �n or after Augu'.st 1 ·,1 1985,: and prior to the effective date of this Article, shall continue to be 'imposed only if approved by a 'majority vote of the voters voting in an election on the issue of imposition, which election shall be held within two years of the effective date of this Article. Any local government or district which fails to seek or obtain such majority approval shall cease to impose such tax on and after November 15, 1988.
(Added by Initiative Measure, approved Nov. 4, 1986.)
§53728. Reduction in property tax allocations equal to revenues derived from failure to comply
with article ••
If any local government or district imposes any tax without complying with the requirements of this Article, or in excess of its authority as clarified by Section 53727, whether or not any provision of Section 53727 is held not applicable to such jurisdiction, the amount of property tax revenue allocated to :the jurisdiction pursuant to Chapter 6 of part 0.5 of Division 1 of the Revenue and Tax.ation Code (commencing 'with Section 95) shall be reduced by one dollar ($1.00) for each· one dollar ($1.00) of revenue attributable to such tax for each year that the tax is collected. Nothing in this section shall impair the right of any citizen or taxpayer to maintain any action to invalidate any tax imposed in violation of this Article:
(Added by Initiative Measure, approved Nov. 4, 1986.) •
§ 53729. Amendment of article
This. Article may only be amended by vote of the electorate of the State of California.
(Added by Initiative Measure, approved Nov. 4, 1986.)
§53730. Severability
If any provision of this Article, or the application thereof to any person, organization, localgovernment, district, or circumstance is held invalid or unconstitutional, the provision to other
Underline indicates changes or additions by amendment
112
GOVERNMENT CODE
persons, organizations, local go but shall remain in full force a,
(Added by Initiative Measure, a
1987 Legislation
Fom1er § 53730, added by Stats. I 9, Art. 4 in main volume), was renumbt a'."ended by Stats. I 987, c. 56, § 87 ..
Section 53730.5. Local agency, definitio
§53730.5. Local agency, defini
As used in this article, "localc�IJect assessments or taxes ..
(Former,Iy (53730, 'add�d by"S Stats.-!9�7, _c. 56, § 87.) •. • ' • ..
§53731. • Ass��s�ent� �; �xe�·
Administrati,e Code References Funds, see 2 Cal. Adm. Co,Je" l052. Standard funds, see 2 Cal. Adm. Code
ARTI(
Cross References •. _Hospital districts, power. to borrow n 1.ndebt�ness, ;see Health and Safety_ Caje
• • : . j
§53827. Best bid; maximum rat
_The sale shall be made to the bi�he lowest net cost to the local �ginterest shall not exceed 15 perce(A�ended by Stats.1983, c. 489, §
ARTICLE 7.5., ALTERN
Cross References
. Hospital dis1ricts, power to borrow m mdebtedness, see Health and Safety Code §
§ 53844. Interest payments; cred
Notes of Decisions Monies deposited in civil actions 2
2.Monies deposited in chil actions ·� lnteres1 earned on monies deposited in ci be returned to owner of monies, rather th Asterisks • * • indicate deletions
ORDINANCE NO. 15
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF GRAND TERRACE, CALIFORNIA, LICENSING THE TRANSACTION AND CARRYING ON OF BUSINESSES, TRADES, PROFESSIONS, CALLINGS AND OCCUPATIONS IN THE CITY OF GRAND TERRACE, FOR THE PURPOSE OF CONTROL AND RAISING REVENUE AND PROVIDING A PEN-ALTY FOR THE VIOLATION THEREOF
The City Council of the City of Grand Terrace does hereby ordain
as follows:
ARTIC LE I: GENERAL PROVISION
PURPOSE STATEMENT
To provide for levying of a license tax on business in order to
obtain revenues and for regulatory purposes.
Section 1. Definitions. For the purposes of this Ordinance, unless
it is plainly evident from the context that a different meaning is intended,
the words and phrases used herein shall have the following meaning:
ffECEIVED
DECO 5 1984
City of Moorpark
(a)The word "business" shall mean and include business, trade, voca
tion, profession, craft, occupation, exhibition, show, enterprise,
activity, and calling of every kind and nature, whether or not car
ried on for profit.
(b)The word "City" shall mean the City of Grand Terrace, a Munici
pal Corporation of the State, in its present incorporated form or in
any later reorganized consolidated, enlarged, or re-incorporated form.
(c)The word "collector" shall mean the Finance Director or other·
officer charged by the City Manager with the administration of the
provisions herein.
(d)The words "gross receipts" shall mean and include th e total amount
of the sale price of all sales, total amoun t charged or received
for the performance of any act, service or employment of whatever
nature it may be; whether or not such service, act or employment is
done as a part of, or in connection with, the sale of materials, com
modities, goods, wares, me rchandise,· for which a charge is made or
credit all o\':ed, including a1l receipts, cash, credits and property
of any kind or nature, any amount for which credit is allowed by the
seller to the purchaser without any deduction therefrom on account of
the cost of the property sold, the cost of the materials used, labor
or service costs, interest paid or payable, losses or other expenses
whatsoever; provided that cash discounts allowed or taken on sales
shall no t be included. Any tax required by law to be included in or
added to the purchase price and collected from the consumer or purchaser,
and such part of the sales price of any property previo usly sold and
returned by the purchaser to the se 11 er by way of cash or credit al-
1 owances given, or taken as part payment on any property so accepted
for resale, shall be deducted for the purpose of determining the gross
receipts here under.
(e)The word "person" shall mean and include all domestic and foreign
corporations, associations, syndi cates, joint stock corporations, part
nerships of every kind, clubs, businesses, comwn law trusts, societies,
and individuals transacting and carrying on any business in the City
other than as employee.
(f)The word "sale" shall mean and include the transfer, in any manner
or by any means, of title to property for a consideration of any prop
erty; and a transaction ,.,,hereby the possession of property is trans
ferred and the seller retains the title as security for the payment of
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the price, Such definition shall not be deemed to exclude any trans
action which is or which, in effect, results in a sale within the
conte mplation of law.
{g) The vmrd "sworn statement" shall mean an affidavit sworn to
before a person authorized to tak� oaths, or a declaration or certifi
cation made under penalty of perjury.
Section 2. Effect On Other Ordinances. Persons required to pay a
license tax under the provisions of this Ordinance are not relieved from
payment of any tax under any other City ordinance unless so specified therein.
Section 3. License Required. All businesses in the City must procure
a license and are liable for payment of any taxes imposed by this Ordinance.
Whenever the tax imposed is measured by the number of vehicles, devices,
machines, or other pieces of equipment used, or whenever the license tax is
measured by the gross receipts from the operation of such items, the col
lector shall issue only one license; provided, however, he may issue for each
period for which the license tax has been paid, one identification sticker,
tag, plate or symbol for each item included in the measure of the tax or
used in a business where the tax is measured by the gross receipts from such
items.
Section 4. Application -Contents of License. All persons required by
the provisions herein shall make application for such license to the City.
License applications shall contain the following information:
(a)Name of person to be licensed.
(b)Name of business.
(c)Type of business.
(d)Location of business-
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(e)Date of expiration of current license.
(f)Any other information deemed necessary.
Section 5. Application -First License. Person making application
for their first license must furnish to the City a sworn statement with
the following information:
(a)Exact nature or kind of business.
{b) Location of business and residence of owner.
(c} If corporation or partnership, the names and residence of
all board of directors, members or owners.
(d} If doing business under a fictitious name, the name and resi
dence of the owner.
(e)If tax is measured by gross receipts, all information necessary
to determine tax to be paid.
(f)Any other information deemed necessary.
Section 6. Estimates of Gross Receipts. If the first license tax
to be paid by the applicant is based upon gross receipts, he shall pay an estimated
fee of not less than that established by resolution· fo_r the period covered by the
first license to be issued. Such person shall, within thirty (30) days
after the expiration of the period for which such license was issued,
furnish the collector with a sworn statement, upon a fonn furnished by the
collector, showing the gross receipts during the period of such license, and
the license tax for such period shall be finally ascertained and paid in
full, after deducting from the payment the estimated fee paid at the time
such license was issued.
Section 7. Evidence of Doing Business. When persons shall, by the
use of signs, newspapers, or other forms of adverti sing, represent that
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The City may suspend or revoke any license granted, upon receipt of
information that the licensee is not entitled to such exemption.
Section 16. Exemptions -Charitable Organizations. This Ordinance
shall not be construed so as to require payment of a tax for any business
conducted wholly for the benefit of charitable purposes and from which
profit is not derived by any person, except that such charitable organi
zation shall pay the business license tax required herein on unrelated
business income for purposes of determining whether or not a trade or
business conducted by a charitable organization falls within the defini
tion "Unrelated Business Income of Exempt Charitable Organizations,"
the interpretation Rules and Regulations of the Department of the Treas
ury, Internal Revenue Service, shall be used in making a determination
on such matters, and any determination made by the Internal Revenue
Service concerning such matters shall not be binding upon the City of
Grand Terrace.
Section 17. Exemptions -Disabled Veterans. All honorably discharged
service veterans of the United States, who are physically unable to obtain
their livelihood by manual labor, shall have the right to hawk, peddle, and
vend any goods owned by them, except intoxicants, without the payment of a
license tax under the following restrictions:
(a)They shall furnish a certificate of physical disability from
a licensed physician.
(b)They shall furnish two identification photos. One shall be'
affixed to the license and the other shall be retained by the City.
(c)The license shall be non-transferable.
(d)The license shall expire after thirty days.
Section 18. Exemptions Minors. No license tax shall be required of
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any minor selling or soliciting subscriptions for or delivering any new
paper, magazine or other periodicals.
Section 19. Exemptions -Minimum Gross Receipts. No license tax shall
be required on any business which has annual gross receipts of less than an
amount as set by resolution.
Section 20. Exemptions -Public Utilities. No license tax is required
on any business conducted by a Public Utility which pays the City a tax
pursuant to a franchise agreement.
Section 21. Gross Receipts Statement. The statements required by this
Ordinance shall be subject to verification by the collector or authorized
employees of the City who are hereby authorized to examine a person's Federal
Income Tax Returns to verify or ascertain the amount of license tax due.
All persons shall keep Federal Income Tax Returns for a period of at
least three (3) years for examination by the collector. No person shall
refuse to allow the collector to examine said returns at reasonable times
and places.
Section 22. Information Confidential. It shall be unlawful for the
City or its agents to make known the business affairs or information obtained
by an investigation of any business required to obtain a license. Nothing
in this Section shall be construed to prevent:
(a)Disclosure of records to another City official for the sole
purpose of administering or enforcing this Ordinance.
(b)Disclosure of information or examination of records to Federal,
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State, County or other City officials if a reciprocal arran gement
exists, or to a grand jury or court of law, upon subpoena.
(c)Results of examination of records of particular taxpayers, to
a court of law to determine the amount of license tax liability of
that tax-payer.
(d)Disclosure of the names and addresses of licensees, and the
general nature of their business.
(e)Disclosure by way of public meeting of such information neces
sary to the City Council to advise as to the facts, claims for refund
of 1 i cense tax.
Section 23. Failure to File Statement or Corrected Statement. If
any person fails to file any required statement within the time prescribed,
or after being requested to do so by the City, or if any person subject to
the license tax fails to apply, the Collector may determine the fees due by
means of any information as may be available or may estimate the fees.
If the City is not satisfied with the information supplied in state
ments or applications, the Collector may determine the amount of license tax
due by means of any information that may be available. If such a determina
tion is made the Collector shall give notice of the amount so assessed by
serving it personally or by depositing it in the United States Post Office
at Grand Terrace, California, postage prepaid, addressed to the person so
assessed at his last known address. Such person may, within fifteen (15)
days after the serving or mailing of such notice, make application in writing
to the City for a hearing on the amount of the license tax. If such applica-
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tion is made, the Collector shall cause the matter to be set for hearing
within thirty (30) days before the City Council. The Collector shall give
at least twenty (20) days notice to such person of the time and place of the
hearing in the manner prescribed above for serving notices of assessment.
The City Council shall consider all evidence produced, and shall make
findings thereon, which shall be final. Notice of such.findings shall be
served upon the applicant in the manner prescribed above for serving
notices of assessments.
Section 24. Appeal. Any person aggrieved by any decision of the Col
lector may appeal for relief to the City Council by filing a notice of
appeal with the City Clerk. The City Council shall fix a time and place
for a hearing and shall serve notice to such applicant. The City Council
has authority to adjudicate all questions raised by appeal, no adjudication
made by the City Council shall be in conflict with this Ordinance.
Section 25. License Tax -How and When Payable. The first business
license tax to be administered by the City of Grand Terrace shall be due
and payable in advance on the first day of July, 1979. This first license
shall be effective for a period of six (6) months ending December 31, 1979.
All subsequent annual license taxes shall be due and payable in advance of
the first day of January of each year. License taxes covering new operations,
commenced after the first day of January shall be prorated for the remaining
balance of the license period.
License tax other than annual shall be due and payable as follows:
(a)Semi-Annual license tax, measured by gross receipts, on the
first day of January and the first day of July.
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(b)Quarterly tax, measured by gross receipts on the first day of
January, April, July, and October of each year.
(c)Monthly tax, measured by gross receipts, on the first day of
each month.
(d)Weekly flat-rate tax, on Monday of each week.
(e)Daily flat-rate tax due each day in advance.
(f)Other flat-rate taxes due on the first day of business and
thereafter on the first day of the applicable period.
Section 26. Delinquent Taxes -Penalties -Installment Payment. Failure
to pay a license tax when due, shall result in a penalty of 10% of the
license tax on the last day of each month after the due date. The amount of
the penalty shall not exceed 50% of the amount of license tax due.
No license or sticker shall be issued to any person who is indebted
to the City for any delinquent license taxes, unless with consent of the
Collector when that person enters into a written agreement to pay the de
linquent taxes, plus 12% simple annual ·interest upon the unpaid balance, in
monthly installments over a period not to exceed six (6) months. In such
an agreement, failure to make timely installment payments, shal l result in
making the entire amount due inmediately, and current license shall be re
voked by the Collector upon thirty (30) days notice. If legal action is
brought by the City to enforce collection, the defendants shall be liab1e to
pay all costs incurred by the City, including a reasonable attorney 1 s fee.
Section 27. Refunds of Overpayments. No refund of an overpayment of
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taxes shall be allowed unless a claim for refund is filed with the City
within a period of three (3) years from the last day of the month following
the period for which the overpayment was made.
Section 28. Administrative Rules and Regulations. The Collector may
make rules and regulations not inconsi�tent with the provisions of the
Ordinance as may be necessary to aid in the enforcement of the provisions
of this Ordinance.
Section 29. Enforcement. It shall be the duty of the Collector to
enforce all the provisions of this Ordinance. The City Manager and the
City Attorney and a 11 _subordinate offi ci a 1 s as directed by the City Manager
shall assist in the enforcement of this Ordinance.
The Collector shall examine all places of business to ascertain whether
the provisions of this Ordinance have been complied with. The Collector
has the power and authority to enter, upon reasonable notice, any business
required to be licensed and demand an exhibition of its license. Any
person who willfully fails to exhibit the same on demand, shall be guilty
of an infr action and subject to the penalties of this Ordinance.
Section 30. License Tax - A Debt. The amount of any license tax
and penalty imposed by this Ordinance shall be deemed a debt to the City.
Action may be commenced in the name of the City in any court of competent
jurisdiction, for the amount of any delinquent taxes and penalties.
Section 31. Remedies Cumulative. All remedies prescribed hereunder
shall be cumulative and use of one or more remedies by the City shall'not
bar the use of any other remedy for the purpose of enforcing the provisions
herein.
Section 32. Effect of Ordinance on Past Actions -Unexpired Licenses.
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tion is made, the Collector shall cause the matter to be set for hearing
within thirty (30) days before the City Council. The Collector shall give
at least twenty (20) days notice to such person of the time and place of the
hearing in the manner prescribed above for serving notices of assessment.
The City Council shall consider all evidence produced, and shall make
findings thereon, which shall be final. Notice of such.findings shall be
served upon the applicant in the manner prescribed above for serving
notices of assessments.
Section 24. Appeal. Any person aggrieved by any decision of the Col
lector may appeal for relief to the City Council by filing a notice of
appeal with the City Clerk. The City Council shall fix a time and place
for a hearing and shall serve notice to such applicant. The City Council
has authority to adjudicate all questions raised by appeal, no adjudication
made by the City Council shall be in conflict with this Ordinance.
Section 25. License Tax -How and When Payable. The first business
license tax to be administered by the City of Grand Terrace shall be due
and payable in advance on the first day of July, 1979. This first license
shall be effective for a period of six (6) months ending December 31, 1979.
All subsequent annual license taxes shall be due and payable in advance of
the first day of January of each year. License taxes covering new operations,
commenced after the first day of January shall be prorated for the remaining
balance of the license period.
License tax other than annual shall be due and payable as follows:
(a)Semi-Annual license tax, measured by gross receipts, on the
first day of January and the first day of July.
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(b)Quarterly tax, measured by gross receipts on the first day of
January, April, July, and October of each year.
(c)Monthly tax, measured by gross receipts, on the first day of
each month.
(d)Weekly flat-rate tax, on Monday of each week.
(e)Daily flat-rate tax due each day in advance.
(f)Other flat-rate taxes due on the first day of business and
thereafter on the first day of the applicable period.
Section 26. Delinquent Taxes -Penalties -Installment Payment. Failure
to pay a license tax when due, shall result in a penalty of 10% of the
license tax on the last day of each month after the due date. The amount of
the penalty shall not exceed 50% of the amount of license tax due.
No license or sticker shall be issued to any person who is indebted
to the City for any delinquent license taxes, unless with consent of the
Collector when that person enters into a written agreement to pay the de
linquent taxes, plus 12% simple annual ·interest upon the unpaid balance, in
monthly installments over a period not to exceed six (6) months. In such
an agreement, failure to make timely installment payments, shal l result in
making the entire amount due inmediately, and current license shall be re
voked by the Collector upon thirty (30) days notice. If legal action is
brought by the City to enforce collection, the defendants shall be liab1e to
pay all costs incurred by the City, including a reasonable attorney 1 s fee.
Section 27. Refunds of Overpayments. No refund of an overpayment of
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taxes shall be allowed unless a claim for refund is filed with the City
within a period of three (3) years from the last day of the month following
the period for which the overpayment was made.
Section 28. Administrative Rules and Regulations. The Collector may
make rules and regulations not inconsi�tent with the provisions of the
Ordinance as may be necessary to aid in the enforcement of the provisions
of this Ordinance.
Section 29. Enforcement. It shall be the duty of the Collector to
enforce all the provisions of this Ordinance. The City Manager and the
City Attorney and a 11 _subordinate offi ci a 1 s as directed by the City Manager
shall assist in the enforcement of this Ordinance.
The Collector shall examine all places of business to ascertain whether
the provisions of this Ordinance have been complied with. The Collector
has the power and authority to enter, upon reasonable notice, any business
required to be licensed and demand an exhibition of its license. Any
person who willfully fails to exhibit the same on demand, shall be guilty
of an infr action and subject to the penalties of this Ordinance.
Section 30. License Tax - A Debt. The amount of any license tax
and penalty imposed by this Ordinance shall be deemed a debt to the City.
Action may be commenced in the name of the City in any court of competent
jurisdiction, for the amount of any delinquent taxes and penalties.
Section 31. Remedies Cumulative. All remedies prescribed hereunder
shall be cumulative and use of one or more remedies by the City shall'not
bar the use of any other remedy for the purpose of enforcing the provisions
herein.
Section 32. Effect of Ordinance on Past Actions -Unexpired Licenses.
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(c)Up to 10% for the locations where orders or contracts are
accepted or approved. Such acceptance or approval shall be deemed
to take place at the location of the office specified in Item b.
above, unless there is clear and conclusive evidence that a binding
acceptance or approval occurs elsewhere.
(d)Up to 20% for any facility, operated by the taxpayer, where
the goods, ware or merchandise are stored immediately prior to ship
ment or delivery.
(e)Up to 5% for the location which gives the order for, or arranges
for, the shipment or delivery of articles sold.
(f)Up to 5% for the place where billing procedures are performed.
(g)Up to 5% for the place where the collecting of receipts is
performed.
(h)Up to 5% for the place to which merchandise is delivered by
vehicles operated by the taxpayer.
Any person who believes that the percentage determined to be allowable
as a deduction from gross receipts under this section is less than the facts
justify, may apply to the City for a modification of the percentage. Such
application shall be made in writing to the Collector and shall be accom
panied by a statement of facts supporting the basis for such modification.
The Collector shall make his determination on the basis of evidence presented
to him, and such other evidence as he may have, or may discover from other
sources. The Collector shall increase, reduce, or allow to stand, the per-
centage originally determined, depending on the facts.
Should the Collector be of the opinion that the percentage calculated
to be allowable as a deduction from gross receipts under the provisions of
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J
of any court of competent jurisdiction, such decision shall not affect
the validity of the remaining portions of this Ordinance.
ARTICLE II: TAXES -GROSS RECEIPTS
Section 1. Scope. Every person who engages in business at a fixed
place of business within the City except as shown in Article III of this
Ordinance, shall pay a license tax based upon gross receipts. The license
tax to be paid shall be set by resolution of the City of Grand Terrace.
Section 2. Exemptions from Gross Receipts. Any person who maintains
a fixed place of business in Grand Terrace, and whose gross receipts from
the sale of goods and/or services is attributable to business activity both
inside and outside the City, may apportion such gross receipts and deduct
from 100% of gross receipts the percentage deemed to be directly attri
butable to selling activities carried on outside the City. The licensee
may deduct, to the extent appropriate, but in no case in an amount greater
than, the following percentages of those sales performed at a place or
location outside the City.
(a)Up to 30% for the location where the sale is negotiated or
solicited by the taxpayer, through the physical presence of himself,
his employees or his agents.
(b)Up to 20% for the sales office which serves as the base of opera
tions for sales activities, or if there is no sales office which s�rves
as a base of operations, the office from which the sales activities
are directed or controlled.
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(c)Up to 10% for the locations where orders or contracts are
accepted or approved. Such acceptance or approval shall be deemed
to take place at the location of the office specified in Item b.
above, unless there is clear and conclusive evidence that a binding
acceptance or approval occurs elsewhere.
(d)Up to 20% for any facility, operated by the taxpayer, where
the goods, ware or merchandise are stored immediately prior to ship
ment or delivery.
(e)Up to 5% for the location which gives the order for, or arranges
for, the shipment or delivery of articles sold.
(f)Up to 5% for the place where billing procedures are performed.
(g)Up to 5% for the place where the collecting of receipts is
performed.
(h)Up to 5% for the place to which merchandise is delivered by
vehicles operated by the taxpayer.
Any person who believes that the percentage determined to be allowable
as a deduction from gross receipts under this section is less than the facts
justify, may apply to the City for a modification of the percentage. Such
application shall be made in writing to the Collector and shall be accom
panied by a statement of facts supporting the basis for such modification.
The Collector shall make his determination on the basis of evidence presented
to him, and such other evidence as he may have, or may discover from other
sources. The Collector shall increase, reduce, or allow to stand, the per-
centage originally determined, depending on the facts.
Should the Collector be of the opinion that the percentage calculated
to be allowable as a deduction from gross receipts under the provisions of
-15-
)
this section is greater than the facts justify in any particular case,
he shall make such investigation as is necessary to ascertain the facts
and revise the percentage, if warranted.
Any variation from the percentages provided for under this ruling
shall be approved in writing by the Collector.
ARTICLE III: FLAT-RATE TAXES
Section l. Scope. Every person transacting, conducting, managing,
engaging in and carrying on the business and activities set forth hereafter
in this section shall pay a license tax as set by resolution by the City
of Grand Terrace:
(a)Auctioneers (The provisions of this section shall not apply
to any person, firm or corporation having an established permanent
place of business for conducting a public auction, or to any fixed
business who may auction any merch2ndise for purposes of winding
up the affairs of said business or for the purpose of closing out
of a special line of merchandise.)
(b)Ourdoor Festivals (Any music festival, dance festival, or
similar musical activity which is held at any place other than in
a permanent building constructed for such purpose.)
(d)Carnival (Carnival means any shows, entertainments, mechani
cal rides, amusements, performances, or games of any kind, which as
a result of the operation, things or representatives of value are .
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l
I )
given or paid.)
(e)Circus (A circus is defined to be an exhibition or entertain-
ment at which feats of horsemanship, acrobatics and trained or wild
animals are exhibited or displayed, to which exhib ition or entertain
ment and admission fee is charged.)
( f)Convalescent Hoseitals, Rest Homes, Hoseitals and Sanitari urns
(g)Dancing; Public Dance \�ithout Charge
(h)Dancing; Public Dance for Admission Fee or Charge
( i ) De 1 i very__ by__ Vehicle (Making deliveries of merchandise to
business establishments in Grand Terrace, and not having a fixed
place of business in the City.)
(j)Dog Kennels (Where dogs are boarded or bred for sale; this
section shall not be applied to a kennal with three (3) or less
dogs; all dogs owned by a commercial kennel shall be subject to
the provisions of this Ordinance upon attaining the age of six months.)
(k)Handbill Distributors (not having a fixed place of business
within the City and conducting the business of advertising by the
distribution of handbills, circulars or other written or printed
materials.)
(l)Security__ Service (Night watch service, security service, pri
vate policeman, or detective agency.)
(m) Peddlers and Solicitors (Peddling or soliciting, by use of
telephone service or other communication, travel by foot, or any
type of conveyance from place to place, and carrying or conveying
goods, ware, or merchandise for sale and having no fixed place of
business within the City.)
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tion is made, the Collector shall cause the matter to be set for hearing
within thirty (30) days before the City Council. The Collector shall give
at least twenty (20) days notice to such person of the time and place of the
hearing in the manner prescribed above for serving notices of assessment.
The City Council shall consider all evidence produced, and shall make
findings thereon, which shall be final. Notice of such.findings shall be
served upon the applicant in the manner prescribed above for serving
notices of assessments.
Section 24. Appeal. Any person aggrieved by any decision of the Col
lector may appeal for relief to the City Council by filing a notice of
appeal with the City Clerk. The City Council shall fix a time and place
for a hearing and shall serve notice to such applicant. The City Council
has authority to adjudicate all questions raised by appeal, no adjudication
made by the City Council shall be in conflict with this Ordinance.
Section 25. License Tax -How and When Payable. The first business
license tax to be administered by the City of Grand Terrace shall be due
and payable in advance on the first day of July, 1979. This first license
shall be effective for a period of six (6) months ending December 31, 1979.
All subsequent annual license taxes shall be due and payable in advance of
the first day of January of each year. License taxes covering new operations,
commenced after the first day of January shall be prorated for the remaining
balance of the license period.
License tax other than annual shall be due and payable as follows:
(a)Semi-Annual license tax, measured by gross receipts, on the
first day of January and the first day of July.
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(b)Quarterly tax, measured by gross receipts on the first day of
January, April, July, and October of each year.
(c)Monthly tax, measured by gross receipts, on the first day of
each month.
(d)Weekly flat-rate tax, on Monday of each week.
(e)Daily flat-rate tax due each day in advance.
(f)Other flat-rate taxes due on the first day of business and
thereafter on the first day of the applicable period.
Section 26. Delinquent Taxes -Penalties -Installment Payment. Failure
to pay a license tax when due, shall result in a penalty of 10% of the
license tax on the last day of each month after the due date. The amount of
the penalty shall not exceed 50% of the amount of license tax due.
No license or sticker shall be issued to any person who is indebted
to the City for any delinquent license taxes, unless with consent of the
Collector when that person enters into a written agreement to pay the de
linquent taxes, plus 12% simple annual ·interest upon the unpaid balance, in
monthly installments over a period not to exceed six (6) months. In such
an agreement, failure to make timely installment payments, shal l result in
making the entire amount due inmediately, and current license shall be re
voked by the Collector upon thirty (30) days notice. If legal action is
brought by the City to enforce collection, the defendants shall be liab1e to
pay all costs incurred by the City, including a reasonable attorney 1 s fee.
Section 27. Refunds of Overpayments. No refund of an overpayment of
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. ·.
-
taxes shall be allowed unless a claim for refund is filed with the City
within a period of three (3) years from the last day of the month following
the period for which the overpayment was made.
Section 28. Administrative Rules and Regulations. The Collector may
make rules and regulations not inconsi�tent with the provisions of the
Ordinance as may be necessary to aid in the enforcement of the provisions
of this Ordinance.
Section 29. Enforcement. It shall be the duty of the Collector to
enforce all the provisions of this Ordinance. The City Manager and the
City Attorney and a 11 _subordinate offi ci a 1 s as directed by the City Manager
shall assist in the enforcement of this Ordinance.
The Collector shall examine all places of business to ascertain whether
the provisions of this Ordinance have been complied with. The Collector
has the power and authority to enter, upon reasonable notice, any business
required to be licensed and demand an exhibition of its license. Any
person who willfully fails to exhibit the same on demand, shall be guilty
of an infr action and subject to the penalties of this Ordinance.
Section 30. License Tax - A Debt. The amount of any license tax
and penalty imposed by this Ordinance shall be deemed a debt to the City.
Action may be commenced in the name of the City in any court of competent
jurisdiction, for the amount of any delinquent taxes and penalties.
Section 31. Remedies Cumulative. All remedies prescribed hereunder
shall be cumulative and use of one or more remedies by the City shall'not
bar the use of any other remedy for the purpose of enforcing the provisions
herein.
Section 32. Effect of Ordinance on Past Actions -Unexpired Licenses.
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J
of any court of competent jurisdiction, such decision shall not affect
the validity of the remaining portions of this Ordinance.
ARTICLE II: TAXES -GROSS RECEIPTS
Section 1. Scope. Every person who engages in business at a fixed
place of business within the City except as shown in Article III of this
Ordinance, shall pay a license tax based upon gross receipts. The license
tax to be paid shall be set by resolution of the City of Grand Terrace.
Section 2. Exemptions from Gross Receipts. Any person who maintains
a fixed place of business in Grand Terrace, and whose gross receipts from
the sale of goods and/or services is attributable to business activity both
inside and outside the City, may apportion such gross receipts and deduct
from 100% of gross receipts the percentage deemed to be directly attri
butable to selling activities carried on outside the City. The licensee
may deduct, to the extent appropriate, but in no case in an amount greater
than, the following percentages of those sales performed at a place or
location outside the City.
(a)Up to 30% for the location where the sale is negotiated or
solicited by the taxpayer, through the physical presence of himself,
his employees or his agents.
(b)Up to 20% for the sales office which serves as the base of opera
tions for sales activities, or if there is no sales office which s�rves
as a base of operations, the office from which the sales activities
are directed or controlled.
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J
\
.. 1
(c)Up to 10% for the locations where orders or contracts are
accepted or approved. Such acceptance or approval shall be deemed
to take place at the location of the office specified in Item b.
above, unless there is clear and conclusive evidence that a binding
acceptance or approval occurs elsewhere.
(d)Up to 20% for any facility, operated by the taxpayer, where
the goods, ware or merchandise are stored immediately prior to ship
ment or delivery.
(e)Up to 5% for the location which gives the order for, or arranges
for, the shipment or delivery of articles sold.
(f)Up to 5% for the place where billing procedures are performed.
(g)Up to 5% for the place where the collecting of receipts is
performed.
(h)Up to 5% for the place to which merchandise is delivered by
vehicles operated by the taxpayer.
Any person who believes that the percentage determined to be allowable
as a deduction from gross receipts under this section is less than the facts
justify, may apply to the City for a modification of the percentage. Such
application shall be made in writing to the Collector and shall be accom
panied by a statement of facts supporting the basis for such modification.
The Collector shall make his determination on the basis of evidence presented
to him, and such other evidence as he may have, or may discover from other
sources. The Collector shall increase, reduce, or allow to stand, the per-
centage originally determined, depending on the facts.
Should the Collector be of the opinion that the percentage calculated
to be allowable as a deduction from gross receipts under the provisions of
-15-
)
this section is greater than the facts justify in any particular case,
he shall make such investigation as is necessary to ascertain the facts
and revise the percentage, if warranted.
Any variation from the percentages provided for under this ruling
shall be approved in writing by the Collector.
ARTICLE III: FLAT-RATE TAXES
Section l. Scope. Every person transacting, conducting, managing,
engaging in and carrying on the business and activities set forth hereafter
in this section shall pay a license tax as set by resolution by the City
of Grand Terrace:
(a)Auctioneers (The provisions of this section shall not apply
to any person, firm or corporation having an established permanent
place of business for conducting a public auction, or to any fixed
business who may auction any merch2ndise for purposes of winding
up the affairs of said business or for the purpose of closing out
of a special line of merchandise.)
(b)Ourdoor Festivals (Any music festival, dance festival, or
similar musical activity which is held at any place other than in
a permanent building constructed for such purpose.)
(d)Carnival (Carnival means any shows, entertainments, mechani
cal rides, amusements, performances, or games of any kind, which as
a result of the operation, things or representatives of value are .
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l
I )
given or paid.)
(e)Circus (A circus is defined to be an exhibition or entertain-
ment at which feats of horsemanship, acrobatics and trained or wild
animals are exhibited or displayed, to which exhib ition or entertain
ment and admission fee is charged.)
( f)Convalescent Hoseitals, Rest Homes, Hoseitals and Sanitari urns
(g)Dancing; Public Dance \�ithout Charge
(h)Dancing; Public Dance for Admission Fee or Charge
( i ) De 1 i very__ by__ Vehicle (Making deliveries of merchandise to
business establishments in Grand Terrace, and not having a fixed
place of business in the City.)
(j)Dog Kennels (Where dogs are boarded or bred for sale; this
section shall not be applied to a kennal with three (3) or less
dogs; all dogs owned by a commercial kennel shall be subject to
the provisions of this Ordinance upon attaining the age of six months.)
(k)Handbill Distributors (not having a fixed place of business
within the City and conducting the business of advertising by the
distribution of handbills, circulars or other written or printed
materials.)
(l)Security__ Service (Night watch service, security service, pri
vate policeman, or detective agency.)
(m) Peddlers and Solicitors (Peddling or soliciting, by use of
telephone service or other communication, travel by foot, or any
type of conveyance from place to place, and carrying or conveying
goods, ware, or merchandise for sale and having no fixed place of
business within the City.)
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'
)
(n)Savings and Loan Associations
(o)Shoe Shine Stand
(p)Redemption Store Redeeming any stamps, coupons, tickets, cards
or other devices issued for or with the sale of goods, ware or mer
chandise which said stamps, coupons, tickets, cards, or other de
vices so issued shall entitle the purchaser receiving the same to
procure from said person, firm or corporation, any goods, ware or
merchandise free of charge, upon the production of one or any number
of such stamps, coupons, tickets, cards or other devices.)
(q)Swap Meet (Swap meet shall mean any business which rents spaces
to various dealers or individuals for selling or offering for sale,
goods, ware and merchandise, and wherein an admission fee is charged
to enter the area where the merchandise is being offered for sale.)
(Receipts for the space rental shall be written in triplicate on
numbered receipts, and shall contain the name and address of the dealer
or individual, and the make and license number of his automobile. One
copy of the receipt shall be furnished to the dealer, one copy filed
with the City, immediately after the sale, and one copy retained by
the swap meet operator for a period of three (3) years for audit pur
poses.)
(r)Transportation -Passengers (Auto livery, bus, taxi, ambulance
or other vehicle, for the transportation of passengers for hire.)
(s)No Fixed Place of Business (Not having a fixed place of busi�
ness within the City who engages in business within Grand Terrace and
not having been classified under any other section of the Ordinance.)
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--. _;;;........iiiiiiiii _________________ _
(t)Fixed Place of Business (Having a fixed place of business
within Grand Terrace and not included under Arti�le II -Taxes -
Gross Receipts.)
ARTICLE IV: IN SPECTION AND POSTING
Section l. All licensees' facilities are subject to being inspected
by the City's departments or its duly authorized representatives of Fire,
Health and Building and Safety for new businesses, change of business
occupancy or a change in ovmership. Businesses not complying with correc
tions required by these inspections, and verification of Insurance Certi
fication acceptable within the State of California, are subject to having
their licenses re voked.
Section 2. The City Clerk shall cause this Ordinance to be posted
within fifteen (15) days after its passage in three (3) public places
within said City.
ADOPTED this 19th day of April , l 979�
ATTEST:
City Clerk f the City of Grand Terrace and of the City Council thereof.
(SEAL)
��yor of the City of Grand Terrace and of the City Council thereof.
Approved as to form:
Ji L 1-tl ,._.____.. City Attorney �
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' ••
STATE OF CALIFORNIA ) COUNTY OF SAN BERNARDINO) ss. CITY OF GRAND TERRACE )
I, SETH ARMSTEAD, City Clerk of the City of Grand Terrace, DO HEREBY CERTIFY that the foregoing Ordinance was duly adopted by the City Council of said City at the organizational meeting_ of the City Council held on the 19th day of April , 1979, and that it was so adopted by the foll owing vote:
AYES: Councilmen Tillinghast, Erway, Allen, Grant; Mayor Petta. NOES: NONE
ABSENT: NONE
Subscribed and Sworn to before me -• this
�} day of__,��---, 19-
��� �� NOT.�RY PU3l.lt
tn •�d !or the County of San Sernardino, Stale of Ca!if;irnia
(SEAL)
STATE OF CALIFORNIA ) COUNTY OF SAN BERNARDINO) ss. CITY OF GRAND TERRACE )
City Cl erk o the City of G and Terrace and of the City Council thereof
I, SETH ARMSTEAD, City Cl erk of the City of Grand Terrace, DO HEREBY CERTIFY, that the above and foregoing is a full, true and correct copy of Ordinance No. 15 of said City Council and that the same has not been amended or repealed.
DATED: April 19, 1979
Subscribed and Sworn to before ms • • this
'2.";>Adayof � ,19''-.. NnTm PU3UC
1n and for the County of San 9ernardino, State af ::.aibrt1ia
(SEAL)
nd errace and of the City Council thereof
I@ OFFICIAL SE.AL
� ,_;; KITTY L. HILL
;-&•�a I NOTARY PUBLIC CALIFORNIA
.,. PRINCIPAL OFFICE IN
•••• SAtl BERNAROINO COUNTY �
My Commission bpi res June 14. j 032 !o S25252Sl:i2.J�S2S2.,c...t"Ec!.:.c2.,T&5">so.'.!-?525c.
RESOLUT ION NO. 83-14
A RESOLUT ION OF THE CITY COU NCIL OF THE CITY OF GRAND TERRACE, CALIFORNIA, RESCINDING RESOLUTION NO. 79-15 AND FIXING AND ESTA BL ISHING CHA RGES FOR A BUS INESS LICENSE TAX.
WHEREA S, it has been determined that the Reso lution fixing and establi shing charg es for Business License Tax is to include a Busines s License requirement for individuals owning two or more rent al units; and
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF GRAND TERRACE DOES HEREBY RESOLVE, DECLARE, DETERMINE, AND ORD ER AS FOLLOWS:
SECTION 1. Resolution No. 79-15 is hereb y rescinded in its entirety.
SECTION 2. Purs uant to the pr ovi sions of the Busines s License Tax Ordinance of the City of Grand Terrace, any person, firm, or corporation conduct ing or carrying on business within said City shall be charg ed a business license tax based upon the following schedule,in accordance with applicable Consumer Price Index as approved by the City Counci l:
A.Dupl icate License -Each person seeking a dupli cate of apreviously issued license shall pay a duplicate license fee of Five Dollars (5.00);
B.Amended License -Each person seeking to have theirbusiness license amended to con duct business at a new location shall pay a fee of Five Dollars ($5.00);
c.Penalty -Each person failing to file any required sw ornstatement or application shall pay a penalty fee computed at the simple interest rate of twelve percent (12%) added to any tax detenni ned to be pa yable;
D.Exempt -Each business which has annual gross rece ipts ofless than One Thousand Dollars ($1,000.00) shall not be required to pay a business license tax;
E.Gross Receipts Tax Schedule -Each person conducting orcarrying on a fixed business located in the C1ty of Grand Terrace shall pay a business license tax based upon their annual gross receipts as foll ows:
Business License Tax Gross Receipts $ 25.00 Flat Rate Under $100,000 50.00 " " $100,000 up to S 300,000 75.00 " " 300,000 up to 500,000 100.00 " " 500,000 up to 750,000 200.00 " " 750,000 up to 1,000,000 200.00 plus $0.10 per Sl,000 of gross receipts over $1,000,000 to a maximum of $715.00
RECEIVED ,,
DECO 5 1984
City of Moom:ir'1
)
�· F.Rentals - Each person who owns multiple residential un its(two or more) or property or improvements within the City of Grand Terrace who receives any rent al income therefrom, ho wever such income is designated or collected, shall, for the purpose of paying a business li cense tax, have all such income taxed under the gross receip ts provisions as if such person were conducting or carrying on business at a fixed lo cation within the City of Grand Terrace. Rental income shall include the value of the compensation or return for the use of real property or improvements thereon.
G.Flat Rate Tax Schedule - Each person carrying on orconducting any bu siness within the City of Grand Terrace and not having been specifically taxed under any other section of this Reso lut ion shall pay a business li cense tax le vied at the flat rate set forth as follows:
AUCTIONEER -BAIL BONDSMAN -OUTDOOR FE STIVAL -CARNIVAL -
CIRCUS (1 ,000-4,000 seats) -• (over 4,000 seats) -CONTRACTOR (State Licensed Genera l and Engineering Contr actor) Class A & B-1 lie. -All other State Lic'd. -HOSPITAL . ) CONVALESCENT HOSPITAL) REST HOME ) SANITARIUM ) 'Up to 20 beds -In excess of 20 beds -
DANCING {Pub lic without charge) -" {Pub lic for profit)
DEL IVERY BY VE HICLE -DOG KENNEL -
HANDBILL DISTRIBUTOR -PEDDLER/SOLICITER -PROFESSIONAL, OUTSIDE (e.g. Engineer, Physician, Surveyor) -REAL ES TATE BR OKER -SAVINGS & LOANS ASSOC. -SECURITY SERVICE -SERVICE COMPANY (e.g.labora tory) -SHOE STAND -STAMP REDEMPTION -SWAP MEET -TRANSPORTATION, PASSENGER -ANY OTHER -
ADOPTED this l�th day of April, 1983.
-2-
$ 1�00 per day; 50.00 annually; 100.00 per day; 50.00 per day plus $5.00 for each side show; 50.00 per day; 100. 00 per day;
100.00 annually; 50.00 annually;
50.00 annually; 50.00 annually plus $2.00 for each bed over 20; 15.00 per quarter; 5.00 per day or 20.00 per quarter; 15.00 per quarter; 15.00 annually per each increment of 15 dog s; 10.00 per day; 25.00 per quarter;
50.00 annually; 30.00 annually; 100.00 annually; 15.00 per quarter; 30.00 annually; 5.00 annually; 25.00 per qua rter; 50.00 annually; 10.00 annually; 30 .00 annually.
ATTEST:
... _ ;..
ORDINANCE NO. 118
AN ORDINANCE OF THE CITY OF AGOURA HILLS RELATING TO BUSINESS REGISTRATION PERMITS AND AMENDING THE AGOURA HILLS MUNICIPAL CODE
THE CITY COUNCIL OF THE CITY OF AGOURA HILLS DOES ORDAIN AS FOLLOWS:
Section- l
. Article VI, of the Agoura Hills Municipal Code is amended by adding thereto a new Chapter 8 to read:
Chapter 8 BUSINESS REGISTRATION PERMITS
6800 Definition. As used in this Chapter, "Business" means professions, trades, or occupations of all and every kind of calling which are engaged in for the purpose of earning in whole or in part a profit or livelihood whether or not a profit is ac tually earned, and whether paid for in money, goods, labor or otherwise. Business does not include professions, trades, or occupations which do not have a fixed location within the City.
I 6801 Business Registration Permit Required. An annual business registration permit shall be required for the conduct or operation of any business within the City. Such business registration permit is required in addition to any business license required pursuant to Article VI. Chapter 3, Section 6300.
6802 Business Registration Permit Application. Every person desiring to conduct any business within the City shall file an application with the City Manager upon a form provided by the City. Every application for a business registration permit required by this Chapter shall be signed by the applicant and shall include:
(a)The name and address of the applicant.applicant is a corporation, the names and addresses directors and the name and address of an officer who authorized to accept service of legal process:
If the of all is duly
(b)Address of the proposed location of the business:
(c )If the business is advertised to the public·by aname or designation other than the name of the applicant, such name or designation:
JUL 61987
(d)The nature of the business·for which a businessregistration permit ia requested,
(e)such other and further information as the CityManager may find necessary.
il.2.2 one Business Registration Permit Required Per Location. A separate business registration permit must be obtained for each branch establishment or location of a business. If the owner, manager, or operator procures a business registration permit, an employee of such owner, manager or operator is not required to obtain an additional business registration permit _for the same business.
6804 Initial Business Registration Permit. Every business shall obtain a business registration permit prior to April 1, 1987. Any business which commences on or after April 1, 1987 shall obtain a business registration permit prior to the commencement of such business. The fee for a business registration permit for the calendar year 1987 shall be $10.00. Such fee for 1987 shall be waived for any business which files its application for a business registration permit prior to April 1, 1987.
6805 Renewal. Every business registration permit shall be renewed annually on or before January 1 of each calendar year. Every applicant shall pay an annual renewal fee of $10.00 for each business registration permit.
PASSED, APPROVED AND ADOPTED this 9th day of December, 1986.
AYES: NOES: ABSENT: ABSTAIN:
ATTEST:
lCOENIG, LEARY, NONE -0 DYNDA - 1 NONE - 0
'tylerk
MC BANE, PAVLEY - 4
AG.ou;-1,1\ 1 ;:L;...-�, DO H.:REBY CERTIFY
T'.·'.XT ·;·! ::::: ; ; -·-,:c< ;�-�s O?DINANCE NJ.-1.tS. ____ .. :- ;-,�'LY r,>.3�:::D,
/�':<:. ·_ . : J /.;:::;:;:-,TED BY THE
Cff'{ c:�.--:�!I_ o:= T!:::: CIT'( OF
AGCU:.:A :-::LLS AT ITS REGUlAB ADJOURNED �.iEETING o:= Utt,; 0 9 1986
FOR OFFICE USE ONLY
Approved By Yes No
Planning
Building :
Other
S.I.C.Code:
Land Use Zone:
How to Register your Business
1.Complete the registration form
attached to this pamphlet.
2.Mail or bring to:
City of Agoura Hills
Attn: Planning Dept;
Business Registration
Suite 102
30101 Agoura Road
Agoura Hills, CA 91301
3.After your business registration
has been processed, you will be
issued a certificate of business
registration.
For additional information or
assistance regarding the Business
Registration Program, please contact:
Office of City Manager I City of Agoura Hills
Suite 102
30101 Agoura Road
Agoura Hills, CA 91301
Phone: (818)889-9114
VOTERS
REGISTER
TO VOTE
AND ...
BUSINESSES
REGISTER
TO DO BUSINESS
A GUIDE TO
BUSINESS REGISTRATION
IN
AGOURA HILLS
CITY OF AGOURA IDLLS
30101 Agoura Road, Suite 102
Agoura Hills, California 91301
(818) 889-9114
Why Business Registration?
Whether you are new to Agoura Hills or have been in the community for some time, the City of Agoura Hills wants you -the valued businessperson -to know about the services available and developments that may affect your business in Agoura
Hills. •
Business Plan
Things to be Done
D City of Agoura Hills Business Registration
D Los Angeles County Business License
D State Board of Equalization -Sales Tax Permit
D Sign Permit -City of Agoura Hills □Fictitious Business Name Statement
D SS-4: Federal Employer I.D.#
D
D
D
D
D
D
In order to better understand our business community, the City of Agoura Hills needs to know more about the businesses in our community. This census will help make the city's planning, fire
safety, and security assistance activities more responsive to your needs.
Finaliy, it's the law. Municipal OrdinJnce
118 requires that all individuals, partnerships, and corporations located within the City of Agoura Hills be registered with the City of Agoura Hills.
What is Business Registration?
As it implies, registration of business with
the City of Agoura Hills is a formal
notification to the city that a particular
business enterprise is operating within the
city.
Inasmuch as the purposes of this program
are only to gather information for local
planning purposes and distribute
information to businesses within Agoura
Hills, the registration of a business with the
City of Agoura Hills, does not take the
place of any business licensing or
registration requirements of the County of
Los Angeles, the State of California, or the
federal government.
Unlike many neighboring municipalities,
the City of Agoura Hills has not imposed a
business licensing fee based upon gross
sales receipts. Agoura Hills annual
business registration fee will be a flat fee
for all businesses.
AGOURA HILLS
REGISTRATION for BUSINESS ACTIVITY
Please type or print clearly
Legal Name: . . . (Individual, partnership, or corporation. Do not use t1ct1t1ous name)
Business Name: __________________ Phone ____ Ext. --(OBA or Fictitious Name)
Business Location:
Is the business located in a residence? Yes ___ _ No, ___ _
Mailing Address : (If different from business location)
Principal Officers/Owners (Name, title, address, telephone)
0 �----------------+-----------------f-l Full description of business activity:II ___________ _!,__ __________ _ I I Starting date of business in Agoura Hills:--+----------
I State Board of Equalization No.I .. I Do you operate a fire/smoke alarm? Yes,____ No. ___ _ I I Will you be storing toxic materials on the premises? Yes.____ No. ___ _ I I · I Emergency contact(s): (For use in police or f\re emergencies only) I I . I Contact Telephone Full Address I '--------'
'-------' 11 ---------�=--:---+;::---:--:--.:;-:-;:�:-::;:-;:.:=::------I Registrant's Signature Date Registrant's Printed Name ij I Filing Fee $10.00