O1289
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CA:RMM:rm6100B
City Council Meeting 11-9-83
Santa Monica, California
ORDINANCE NUMBER 1289(CCS)
(City council series)
AN ORDINANCE OF THE CITY COUNCIL
OF THE CITY OF SA~ryA MONICA
M1ENDING SECTIONS 6106, 6107, 6116, 6209,
6212B, 6212C, h212E,
6219A, 622S, 6226, 6236, AND 6240
OF THE SA~TA MONICA MUNICIPAL CODE,
REPEALING SECTION 6240A OF THE
SANTA MONICA MUNICIPAL CODE,
~~D ADDING SECTIONS
61l6B, 6127, AND 6225A
TO THE SANTA MONICA MUNICIPAL CODE
RELATING TO THE BUSINESS LICENSE TAX
THE CITY COUNCIL OF THE CITY OF SANTA MONICA DOES ORDAIN AS
FOLLOWS:
SECTION 1. Section 6106 of the Santa Monica Municipal Code
is amended to read as follows:
SECTION 6106. Director of Finance to
Issue.
(a) The Llcenses required by this Code
shall be issued by the Director of Finance
and shall state therein the aMount thereof,
the perlod of time covered thereby, the nane
of the person to WhOM issued, the business
licensed
and
the location or place of
business where such business is to be carried
on.
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(b) no license qranted or issued under
provisions of the Code shall be in any nanner
transferreo or assigned.
{c} The Director of Flnance shall make
a charge of S2.00 for each duplicate license
issued under the provisions of this Code
which has been lost or destroyed.
(d) In no case shall any Mistake Made
by the Dlrector of Flnance in stating the
anount of a license prevent or prejuolce the
collection by the City of the anount actually
due froM any licensee.
(e) v~enever in this Article the City
Clerk is charqed with the responslbility of
processing, issuinq, or adnlnisterinq a
license or per~lt, the reference to the City
Clerk shall be deemed a reference to the
Dlrector of Finance.
SECTION 2. Section 6107 of the Santa Monica Munlcipal Code
lS aMended to read as follows:
SECTION 6107. TerM of Llcense.
(a) All license fees shall be paid in
advance in leaal money of the United States,
at the office of the Director of Finance. A
separate license ~ust be obtained for each
branch establishment or separate place of
business,
in which business is carried on,
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and each license shall authorize the party
obtaining it to operate only that business
described in such license, and
location or place of business
indicated therehv.
(b) Every weekly license shall expire
at nidnight on the Sunday next succeeding its
only at the
which is
day of issuance.
(c) Every ~onthly license shall expire
at nidnight of the last day of the Month
durinq which it was lssued.
(d) Every annual license shall explre
at Midnight on the June 30th next succeeding
its issuance unless specified otherw~se ~n
this Code.
(e) In the event a bond is requirerl no
license shall be issued until said bond has
been filed with the Director of Finance.
(f) No qreater or lesser amount of
Money shall he charged or received for any
license than is provided in this Code, and no
license shall be sold or issued for any
period of time other than is provided ~n this
Code.
SECTION 3. Section 6116 of the Santa Monica Municipal Code
lS aMended to read as follows:
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SECTION 6116.
StateMent of Licensee.
(a) In all cases where
license to be paid by any
upon the aMount of receipts,
business transacted, or upon
the anount of
person is based
or sales or of
tlle nunber of
persons enployed or upon the nUMber of wagons
or other vehicles, used, or upon the amount
of the maxiMUM adMission fee charged, or upon
the nUMber of tables or chairs used for any
game or upon the nUMher of units in any
huilding or upon the seating capacity, such
person, before obta1n1na a license for such
business and within th1rty (30) nays after
the heqinning of each license period, shall
file with the Director of Finance a written
stateMent
Director
in
the forn required by the
of
Finance,
supported by such
documentation requested by the Director of
Finance, show1ng the total anount of rp-ceipts
or sales or of business transacted during the
preceding license year, or the nUMber of
wagons, or other vehicles used or the aMount
of the maximun adMission fee charged, or the
nUMber of units contained in such building,
or the seating capacity at the date of such
statement.
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(b) If two or more closely related
businesses are carried on at the sa~e
location and under the same ownership and the
businesses are on a gross receipts basls, the
gross receipts snaIl be reported together and
the greater of the rates applicable will be
used for the cOMpilation of the annual
license fee. \fuen two or More non-related
businesses are operated at one locatlon,
separate licenses shall be required.
(c) If any person is required to have
two or ~ore licenses subJect to a license fee
under Sections 6225, 6225A, 6226, 6236, or
6240 of this Code, the person shall pay, in
addltlon to the ninimuM annual license fee
for each license, a single license fee for
all licenses cOMputed on the basis of the
total gross receipts of all licenses.
(d) No stateMent filed pursuant to
thlS Section shall be conclusive upon the
City or upon any offlcer thereof as to the
Matters therein set forth, and the sane spall
not prejudice the riqnt of the City to
recover any amount that nay be ascertained to
be due fron such person in addition to the
amount shown by such stateMent should it be
found to be incorrect.
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(e) If any person requirp-d to file any
statement pursuant to this Section snaIl fail
to do so, such person shall be required to
pay a license fee at the naxinuM rate herein
prescribed for the business carried on by
such person and shall be guilty of a
vlolation of thlS Code and shall be
punishable therefor as hereinafter provided.
(f) In any case where the first
license lS
to he
issued for a newly
the mini~um tax for
established
business,
that
the
,.,hich
type of business snaIl be pain, and at
termination of the license period durinq
the operation of such business is
conmencen, the license for such license
p~riod shall be adJusted and paid in t~e
nanner provided by this Section for the
ascertalning and payinq of licenses for other
license periods, after deductina from tne
amount so found to be due the aMount paid at
the tiMe such first license was issued.
(g) The correctness of any statement
flIed pursuant to tPlS Section shall be
subJect to audit and verification by the
Dlrector of Finance, who is hereby authorized
and eMpowered to inspect and audit the books
and records of any ano all persons licensed
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to carryon any business specified in this
Code.
(h) Any statenent
this Sectlon shall be
contain the following:
"I declare, unfler penalty of Making a
false declaration, that I an authorizeo to
Make this statenent and to the best of ny
filed pursuant to
signed and shall
knowledge and belief it is a true, correct
and COMplete stateMent, Made in qood faith
for the period stated."
For Making a false stateMent or
declaration the person signing the stateMent
shall be quilty of a nisdemeanor.
(i) Any statement filed pursuant to
this Sect10n shall be conf1dential in
character and shall not be subJect to public
inspection. It shall be the duty of the
Director of Finance to preserve and keep the
statenents so that the contents thereof may
not become known except to the persons
charged by law with the adninistration of
this Code.
SECTION 4. Section 6209 of the Santa Monica Municipal Code
is anended to read as follows:
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SECTION 6209. Auto and Trailer Sales.
Buying,
selllnq or offering for sale new or
used auto~obiles, trucks,
trailers, house
tra11ers, or ca~pers,
includ1nq parts and
repairs, the annual license fee shall be
$100.00 or $1.25 per each 81,000 or fraction
thereof of gross receipts, whichever is
greater. In no event shall any license fee
required to be paid pursuant to th1S Section
be in excess of S2,500 for license year
1983-84, $2,500 for license year lQ84-85, and
$5,000 for license year 1985-86 and each
license year thereafter.
SECTION 5.
Sectlon 62128 of the Santa Monica Municipal
Code is a~ended to read as follows:
SECTION
6212R.
Sub
or Specialty
Enqaginq in
Contractors and BU11dinq Trades.
any of the following listed businesses, the
annual license fee shall be $50.00.
1. Awning.
2. Boilers, not water hearting, steaM
fittinq.
3. Burglar Alarm.
4. Cabinet and nill work.
5. Cenent and concrete.
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6. Electric signs.
7. Elevator installation.
8. Excavating, grading, trenching,
paving, surfacing.
9. Fire protection engineering.
10. Floodlight service.
11. Flooring.
12. Glazing.
13. Heating and air conditioning.
14. Fouse and bUllrlinq noving or
wreckinq.
15. Insulation.
16. Landscaping.
17. Lathinq.
18. f1asonry.
19. Miscellaneous.
20. Orna~ental Metals.
21. Paint1pg and decoratino.
22. Pest control.
23. Plastering only.
24. Refrigeration.
25. Roofing.
26 . Se reens .
27. Sewer ($1,000 surety bond).
28. Sheet netal.
29. Signs.
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30. Spr~nkling.
31. Steel.
32. Tile (ceranic and mosaic).
33. Weather stripping.
34. Welding.
35. Well dril1inq.
Lathing and plastering combined and who
hold a state license for both and who uses
his or her own employees to do both May be
issued one license coverlng both bus~nesses
for the annual license fee of $50.00.
SECTION 6.
Section 6212C of the Santa Monica
Municipal Code is aMended to read as follows:
SECTION
62l2C.
Subcontractors,
contractors. Engaging ~n any of the
following listed businesses, t~e annual
license fee shall be $50.00.
1. Plumbinq Contractor.
2. Heating Contractor.
3. Electr1cal Contractor.
SECTION 7.
Section 6212E of the Santa Monlca
Municipal Code is aMended to read as follOWS:
SECTION 62l2E. Gross ReceLpts in
Excess of $50,000. Any person descrlbed in
Section 6212, 6212B, and 6212C whose qross
receipts from work performed in the City of
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Santa Monica exceed $50,000 in addition to
the fee hereinabove set forth, shall be
required to pay an additional annual license
fee of $1.00 per each $1,000 or fraction
thereof of gross receipts in excess of
$50,000 and less than or equal to $100,000
and Sl.25 per each Sl,OOO or fraction thereof
of gross recelpts Ln excess of ~lOO,OOO.
SECTION 8.
Sectlon 62l9A of the Santa Monica Municipal
Code is amenden to rean as follows:
SECTION 621qA. Commercial Rental. Any
person, group, association, partnership, firM
or corporation, whether as the owner or as
the agent for the owner, who rents, leases or
has available for rent or lease, one or ~ore
cOmMercial building, industrial building,
offices or offlce building, land or vacant
lots that nay he utilized for comnerical,
lndustrial or offlce uses, whether at one or
mult1ple locations, the annual license fee
shall be $50.00 plus $1.00 per each $1,000 or
fraction thereof of gross receipts in excess
of $50,000 and less than or equal to 5100,000
and $1.25 per each $1,000 or fraction thereof
of gross receipts in excess of $100,000.
SECTION 9. Section 6225 of the Santa Monica Municipal Code
is aMended to read as follows:
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SECTION
6225.
~1erchants-Retail.
Manufacturing and selling any goods, wares or
nerchandise at retail or sellinq any qoods,
wares or merchandise at retail and not
otherwise specifically licensed by other
provisions of this Code, or not specifically
exeMpten froM the payment of licenses by this
Code, the annual license fee shall be S50.00
minl~um, plus S.60 per each Sl,OOO or
fract10n thereof of gross receipts in excess
of $50,000 and less than or equal to S250,000
and $1.25 per each $1,000 or fraction thereof
of qross receipts in excess of $250,000.
SECTION 10.
Section 6226 of the Santa Monica Municipal
Code is amended to read as follows:
SECTION 6226. Manufacturers-
Wholesalers. Manufacturing and selling any
goods, wares, or merchandise at wholesale or
selling goods, wares, or Merchandise at
wholesale and not otherWlse specifically
licensed by other prOV1Slons of tD1S Code, or
not speciflcally e~enpted froM the payment of
llcenses by th1s Code, the annual license fee
shall be S50.00 ninlMun, plus $.50 per each
$1,000 or fraction thereof of qross receipts
1n excess of $50,000 and less than or equal
to $250,000 and $1.00 per each $1,000 or
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fract10n trereof of gross receipts in excess
of $250,000.
SECTION 11.
Section 6236 of the Santa Monica Municipal
Code is amended to read as follows:
SECTlm.:
62 36 .
Professional.
Any
person, group, association, partnership, firm
or corporation engaged in
vocation or callinq, listed
a profession,
here1nafter or
not specifically provided for in any other
Section of this Code, the annual license fee
shall he $50.00 plus $l.no per each SI,OOO or
fraction tnereof of gross receipts in excess
of S50,000 and less than or equal to S100,000
and $3.00 per each $1,OOO or fraction thereof
of gross receipts in excess of $100,000.
The professions, vocat10ns or callings
referred to herein include, but are not
limited to the following:
1 . Accountant.
2. Appraiser.
3. Architect.
4. Assayer.
5. Attorney-at-law.
6. Auditor.
7. Bacteriologist.
R. Rand Broker.
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9. Certifien PUblic Acountant.
10. CheI'list.
11. Chiropodist.
12. Chiropractor.
13. Civil Enqineer.
14. Comnercial Artist.
15. Comnission Merchant.
16. Credit Report.
17. Decorator (Interior).
18. Dental Technician.
19. Dentist.
20. Deslgner.
21. Doctor-Medical.
22. Draftsnan.
23. Drugless Practitloner.
24. Electrical Enalneer.
25. Electrologist.
26. Geologist.
27. Hypnot1st or Hypnotherapist.
28. Insurance Adjuster.
29. Insurance Broker.
30. Landscape Architect.
31. Manufacturer's Agent.
32. Mec~an1cal Englneer.
33. Mining Enqineer.
34. Oculist.
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35. Optician.
36. OptoMetrist.
37. Osteopath.
38. Phys~cian.
39. Psychiatrist.
40. Pub11city Agent.
41. Real Estate Broker.
42. Stock Broker.
43. Surqeon.
44. Surveyor.
45. Tax Counselor.
46. Veterinary.
Whenever a State of California license
is required to entitle a person to practice a
profession, the Director of Finance MaV
require, before issuing a license pursuant to
tDis Section, the applicant to exhibit an
unexpired and
sa~d applicant
California.
unrevoked license entitling
to practice in the State of
SECTION 12.
Section 6240 of the Santa Honica Municipal
Code lS anended to read as follows:
SECTION 6240. SerVlces. Selling or
providing for pay any service which is not
otherwise specifically 11censed by other
provisions of this Code, or not specifically
exeMpted from the payment of licenses bv this
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Code,
the annual license fee shall be $50.00
plus Sl.OO per each Sl,OOO or fraction
thereof of gross receipts in excess of
$50,000 and less than or equal to $100,000
and $3.00 per each $1,000 or fraction thereof
of gross receipts in excess of $100,000.
The services referred to herein
include,
but
are
not limited to,
the
fOllowinq:
1. Advertising,
Relat~ons Agency.
2. AlarM.
Publicity or Public
3.
AniMal Care or Leasing.
Auto Service Statlon.
Auto Wash.
4.
5.
6.
Auto
prior
Wrecking-.
to licensing
A permlt is
(see Sections
required
6120 and 6122).
7. Barber Shop, Beauty Parlor, or any
other establishMent engaged in tonsorial
arts, man~curinq, shaMpooing, halr-dresslnq,
shaving or facial Massaqe.
8. Bath House or
permit is required prior
Sections 6120 and 6122).
9. Bookkeepinq.
Bath Treatment. A
to licensing (see
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10. Bookinq or Theatrical Agent.
11. Brokerage, Stocks and Bonds.
12. Caterer.
13. Check CaShlnq.
14. Collection Agency.
15. COMnercial Artist.
16. Consultant.
17. Data processing.
18. Emp10y~ent Bureaus.
19. Gardenlng and Landscap1ng.
20. House, Commercial Building,
Industrlal Plant, etc., cleaninq, including
janitor1al, household furn1shings and
window-washing services.
2l.
22.
Illustrator.
Institutions,
schools, or persons
engaged in the business of providing for pay
instruction in such ~atters as art, aviation,
beauty
cu Iture,
self-defense,
tran.e or
business or other accomplishment. A permit
is reauired for dance and physical culture
instruction prior to licensing (see Sections
6120 and 6122). This sub-sectlon shall not
apply to any gynnasium conducted in
connection with any private club or any
public or prlvate school where other courses
of instruct10n are qiven.
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23. Letter
Agency.
24. Lithographer.
25. Masseur or Masseuse. A pern1t is
required prior to licensing (see Sections
Writing
or
Addressing
6120 and 6122).
26. Mortician.
27. Odor Control.
28. Private Investiqatlon, Patrol or
Security Agency.
29. Public Stenographic Service.
30. Rental of Vehicles, Trailers,
App11ances, etc.
31. Repair service of any type when not
in conjunction with a business already
licensed.
32. Research Firn.
33. Storage or Warehouse Facilities.
34. Tailors or Dressnakers.
35. Telephone Answerinq SerV1ce.
36. Ticket Agency.
37. Tree Care.
38. Typewr1ter Repair.
SECTION 13.
Section 6240A of the Santa Monica Municipal
Code 1S repealed.
SECTION 14.
Section 6116B is added to the Santa Monica
Municipal Code to read as follows:
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SECTION 6116R. Gross Receipts.
(a) "Gross receipts, II whenever used in
this Article, sDal1 be construed as defined
in this Section unless froM the context a
different Meaning is intended or unless a
different neaning is specifically defined.
(b) "Gross receipts II shall P'lean the
gross receipts for the fiscal year co~encing
on July I ann ending on June 30 of the
following year and shall mean:
(1) The total anount of the sale
price of all sales, the total aMount charged
or received for the perfornance of any act,
service or employnent of whatever nature it
May be, whether such service, act or
enploYMent is done as part of or in
connection w~th the sale of goods, wares,
nerchandise or not, for whicn a charge is
made or credit allowed, includinq all
recelpts, cash, credlts and property of any
kind or nature, any aMount for which credlt
is allowed by the seller to the purchaser
without any deduct10n 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 any other
expense whatsoever.
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(2) The aMount of any federal
manufacturers' or iMporters' excise tax
included in the price of property sold, even
though the ~anufacturer or importer is also
the retailer thereof and whether or not the
anount of such tax is stated as a separate
charge.
(3) In connection wlth a person
leasing or renting property, all amounts paid
by a tenant to a lessor for the services
performe~, or materials used, or utilities or
facilities furnished by the lessor on the
premlses or in connection with the tenant's
use, possession, or the right to possess t~e
property~ any receipts paid by a tenant to a
lessor for t"De use or possession of land, or
the right to use or possess land other than
that upon which the building or structure is
located but which is used or possessed or 18
available for use or possession by a tenant
for purposes related to the tenancy~ and all
anounts pald as prepaid rent.
(4) Receipts of any person
received as cOmM1ssions or fees earned, or
charges of any character maoe or compensation
of
any
character
received,
for
the
perfornance of any service by said person or
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any of said person's enployees and receipts
of any person received as partial or full
compensation or re1nbursenent for salaries,
payroll taxes, fringe benefits and anv and
all sinilar expenses for persons who are
employees of said person and receipts of any
person received as partial or full
cOMpensation or reiMburseMent for equipment,
supplies, utilities, or other items or
services acquired by said person in that
person's naMe and used or consuMed in the
perfornance of services.
(c)
"Gross
receipts"
shall
not
include:
(1) The anount of any federal
tax 1mposed on or with respect to retail
sales whether 1Mposed upon the retailer or
upon the conSUMer and regardless of whether
or not the aMount oT federal tax is stated to
custoners as a separate charge.
(2) Anv California state, city,
or city and county sales or USe tax required
by law to be included in or added to the
purchase price and collected frOM the
consu~er or purchaser.
(3) Such part of the sales price
of any property previously sold and returned
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by the purchaser to the seller which is
refunded by the seller by way of cash or
credit allowances given or taken as part
payment on any property so accepted for
resale.
(4) Cash d1scounts allowed or
taken on sales.
(5) Receipts of persons acting
or brokers, other than receipts
commissions or fees earned and
as agents
recelved as
other than net interest income earned fron
marqin account
loans,
or charges
conpensat1on
of
of
any
any
character
naCle
or
character received for the performance of any
service as agent or broker; provided,
however, any agent or broker dealing in
stocks or other similar written instruements
evidencing a right to participate in the
assets of anv husiness, or dealing in hands
or other evidences of indebtedness, who also
deals in such property as a principal, shall
1nclude 1n gross rece1pts the anount of
trading profits resulting froro such dealings.
(6) Any refundable deposit which
is returned to the depositor.
(7) Gross
receipts
froM any
actlvity for which a Dusiness license would
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not be required under this Code and which is
received froM 1ncidential activities of the
lice nse e .
of
(8) That portion of the receipts
aeneral contractor licensed under
a
Sections 6212, 6212B, 6212C,
represents pa~ents to
or 6212E which
subcontractors
provided such subcontractors are licensed
under the provisions of this Chapter and that
the general contractor furnishes the Director
of F1nance with the names and addresses of
the subcontractors and the amounts paid to
each subcontractor.
(9) Gross receipts attributable
to sales within a single business entity when
no net qa~n results, including affiliated
corporations when one has at least an 80%
interest in the other, wholly-owned
corporations, and partnersh1ps and partners.
(10) Bad debts taken fron qross
rece1pts reported durinq a prior tax year in
accordance w~th generally acceptable
account1ng practices.
(11) Anything which the City of
Santa Monica ~ay not lawfully include bv
vlrtue of the Constitution of the United
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States or the Constitutlon of the State of
California.
(d) When, by reason of the provisions
of the constitution of the Uniteci States or
the Constitut10n of the State of California,
the business license fee i~posed by this
Article cannot be enforced without there
being
an apportionment accordinq to the
anount of business done ln the City of Santa
Monica, or in the State of California, as the
case nay be, apportionnent rules shall be
established as follows:
(1) The C1tv Council from tine
to time s~all adopt by resolution general
qui0ellnes for apportionnent.
(2) The Director of Finance,
with the approval of the City Attorney, may
nake such rules and requlations for the
apportlonnent of the tax as are necessary ann
desirable to overCOMe the constitutional
objections and which are consistent with the
general apportionnent guidelines adopted by
resolution of tne City Council. The Director
of Finance shall publish such rules and
regulations once in a newspaper of aeneral
circulation within the City of Santa Monica.
Nithin 10 days of the date of publication of
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such rules and regulations, any interested
person may file a request with the City Clerk
that the City Council reV1ew the rules and
regulations so published. The rules and
regula tions shall be fina 1 at the expirat10n
of the per10d for requestinq review in the
event no request for review is filed, or in
the event of the filing of a request for
review, when the rules and recrulat10ns have
been adopted by the C1ty Council.
(3) The apportionnent shall be
Made on the basis of payroll value and situs
of tangible property, general expense, or by
reference to any other method of
apportionment as will fairly determlne the
amount of gross receipts derived froM or
attributable to engaging in business in the
City. Gross receipts derived frOM isolated
or occasional transactions at places outside
the City but W1thin the State of California,
where the licensee 1S not regularly enoaged
in a course of business transactions shall be
neened gross receipts derived from enqaqing
in business
1n
the City. Gross receipts
attributable to sources
derived
from
or
within the City include gross receipts frOM
tangible or intangible property located or
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having a situs 1n the City and, when not
contrary to law, gross receipts frOM any
activities carried on in the City reqardless
of whether carried on in interstate,
intrastate, or fore1gn COMMerce.
SECTION 15.
Section 6127 is added to the Santa
Monica Municipal Code to read as follows:
SECTION 6127. Operation of
6209,
6225A.,
1983-84 Tax Rate Changes.
(a) The anendnents to Sections
6212B, 6212C, 62l2E, 6219A., 6225,
6226, 6236, 6240, and 6240A contained
in the ordinance adopt1nq this Section shall
be effective for license year cOmMencinq on
July 1, 1983, and endinq on June 30, 1984, as
follows:
(1) The
annual
license
fee
required by such Sections shall be deterMined
on the baS1S of the qross receipts reported
ln license year 1983-84 in accordance with
th1S Code.
(2) The
annual
license
fee
required by the predecessor of such Sect1ons,
as effective prior to the date of of adoption
of the ordlnance adopt1nq this Section, shall
be deternined on the basis of gross receipts
26
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report ed 1n llcense year 1983-84 in
ac cordance with this Code.
(3 ) The aPlount deternined in
accordance with subdivision (a) (1) of this
Section and the anount determined in
accordance w1th subdivision
Sect10n shall be totaled and
(a) (2) of this
divided by 2.
The amount deternined 1n accordance with thls
suhdivislon shall be the anount of the annual
license fee for license year 1983-84.
(4) If a person has prevlously
paid to the City an annual license fee for
license year 1983-84 which 1S less than the
amount deterPlined in accordance with
subdivision
person
March
shall pay
1, 1984,
(a){3) of this Sect1on, the
to the City on or before
an amount equal to the
between the annual license fee
d1fference
deterPlined in accordance with subdivision
(a)(3)
of this Section and such aPlount
prevlously paid not including any penalties.
(5) If a person has previously
paid to the City an annual license fee for
license year 1983-84 which is greater than
the anount deterPl1ned in accordance wlth
subdivision (a)(3) of this Section, the City
shall refund to tDe person on or before March
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1, 1984, an amount equal to t~e difference
between
such
aMount
previously
paid not
the annual
including any penaltles
license fee determined in
and
accordance with
subdivision (a)(3) of this Section.
(6) For license year 1983-84
only, and fron the effective date of this
Section, in 11eu of the penalties provided
for in Sectlons 6109 and 6112 of this Code, a
penalty of twenty-five percent (25%) shall be
inposed on the amount of the annual license
fee deternined in accordance with subdivision
(a)(3) of this Sectlon. No person shall be
entltled to a refund of any penalties paid
prior to Ble effective date of this Sect1on.
(7) In aoo1tion to the penalty
inposed by subdivision (a)(6) of this
Section, a penalty of twenty-f1ve percent
(25%) shall oe imposed on the anount of any
annual license fee oeternined in accordance
w1th
subdivlsion (a)(3) of this Section
remaining unpaid after March 1, 1984.
(S) The
Director
of Finance
shall mall to all persons subJect to an
annual license fee pursuant to the Sections
set forth in subdlvision (a) of this section,
a statement setting forth the determination
28
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of the annual license fee for license year
1983-84.
(b) The
Sectlons
described
in
subdivision (a) of thlS Section shall be
fully effective, without regard to
subdivision (a) of this Section and without
other prorat1on or other reduction. except as
required by other provisions of this Code.
for license year 1984-85 and each license
year thereafter.
(c) For those persons subject to the
annual license fee required by Sections 6209,
6212B, 62l2C, 6212E, 62l9A, 6225, 6225A,
6226, 6236, and 6240, the speclal business
license fee required by Ordinance NuMber 702
(CCS) or Ordinance NUMber 960 (CCS) shall be
deter~ined on the basis of the annual license
fee deterMined in accordance with subdivision
(a)(2) of thlS Section.
(d) On or before March I, 1985, the
City Manager shall prepare a written report
to the City Council describing the operation
of the tax rate changes made by the
aMendMents
adopting
contained
in
the
ordinance
thlS
Sect1on,
includinq
the
appropr1ateness and tax incidence of rates,
the revenue produced,
anD recommendations
29
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concerning any adjustMent in the rates. If
the revenues generated by t~e tax rate
chanqed Made by the amendMents containen in
ordinance adoptinq this Section substantially
exceed proJected revenues froM the changes,
the City Council shall consider a downward
adjustment of the rates.
SECTION 16.
Section 6225A lS added to the Santa Monica
Municipal Code to read as follows:
SECTION 6225A. Annual License Fee of
Regulated Utilities. ~fuenever by virtue of
this Code an annual license fee is required
to be paid by any utility subject to Article
XIII, Section 19 of the Constitution of the
State of California, the annual license fee,
notwithstandinq any provision to the contrary
contained in this Code, shall be $50.00
minimuM, plus $.60 per each $1,000 or
fraction thereof of gross receipts in excess
of $50,000 and less than or equal to $250,000
and Sl.25 per each $1,000 or fraction thereof
of gross receipts in excess of $250,000.
SECTION 17. Any provision of the Santa Monica Municipal
Code or appendices thereto inconsistent with the provislons of
this ordinance, to the extent of such inconsistencies and no
further, are hereby repealed or ~odified to that extent necessary
to affect the provisions of this ordinance.
30
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SECTION 19.
If any section, subsection, sentence, clause,
or phrase of this ordinance is for any reason held to be invalid
or unconstitutional by a decision of any court of any COMpetent
]urlsdictlon,
such decision shall not affect the validity of the
renaining portions of the ordinance. The City council hereby
declares that it would have passed this ordinance and each and
every
sectlon,
subsection,
sentence,
clause or phrase not
declared invalid or unconstitutional without regard to whether
any portion of the ordinance would be subsequently declared
invalid or unconstitutlonal.
SECTION 20. The Mayor shall sign and the City Clerk shall
attest to the passage of this ordinance. This City Clerk shall
cause the same to be pub11shed once in the official newspaper
within 15 days after its adoption.
The ordinance shall become
effective after 30 days fron its adoption.
APPROVED AS TO FORM:
(~ lM.. '0'
Robert M. Myers
City Attorney
~
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31
4
.
.
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ADOPTED AND APPROVED THIS
8th
DAY
O~ Xovember
t i 983 .
I HEREBY CERTIFY THAT THE FOREGOI~G ORDINANCE,
NO. 1289
(Ccs) t WAS DULY AND REGULARLY INTRODUC~D J,T A
MEET:NG OF THE CITY COUNCIL ON THE 25th
DAY OF October
1983; THAT THE SAID ORDINANCE WAS THEREAFTER DULY ADOPTED
AT A MEETING OF THE CITY COUNCIL ON THE 8th DAY OF ~ovember
1983 BY THE FOllOWING COUNCIL VOTE:
AYES:
COUNCIlMEMBERS: Connt Jennings, Press and Zane
NOES:
COUNCILMEMBERS: Epstein and Reed
ABSENT;
COU N C I lMEMBE RS: Edl'iards
ABSTAIN:
COUNCILMEMBERS: None
ATTEST"
~ Yk~~ffAu
CITY CLERK