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City Council Meeting 6-23-87
Santa Monica, California
ORDINANCE NUMBER -1AlO(CCS)
(City Council Series)
AN ORDINANCE OF THE CITY COUNCIL OF THE
CITY OF SANTA MONICA ADDING SECTION 6129 TO THE
SANTA MONICA MUNICIPAL CODE ESTABLISHING A
BUSINESS TAX AUDIT PROGRAM FOR BUSINESSES
OPERATING IN THE CITY OF SANTA MONICA
THE CITY COUNCIL OF THE CITY OF SANTA MONICA DOES ORDAIN AS
FOLLOWS:
SECTION 1.
section 6129 is added to the Santa Monica
Municipal Code to read as follows:
SECTION 6129.
Business Tax AUdi't
program.
A. The Director of Finance shall
conduct a program to audit business
license
tax
returns
of
businesses
operating in the ci ty of Santa Monica.
The audit shall be conducted for the two
tax periods preceding the current tax
period.
B. If, subsequent to the audit it
is determined that the business has been
delinquent
or
has
non-reported
or
under-reported gross receipts, thereby
underpaying business license taxes, the
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licensee shall pay to the City within ten
(10)
days
of
notification
of
the
determination the amount of tax due,
interest from the date the tax was due in
the amount determined by the Director of
Finance based upon the City's actual rate
of return on its invested funds, and a
penalty in the amount of the tax due. No
person who fails to pay the tax due as
required by this section shall operate a
business in the City of Santa Monica.
c. The Director of Finance shall
issue forms and inst~ctions and take
other actions as are needed to implement
this section.
SECTION 2.
Any provision of the Santa Monica Municipal
Code or appendices thereto inconsistent with the provisions of
this Ordinance, to the extent of such inconsistencies and no
further, are hereby repealed or modified to that extent necessary
to affect the provisions of this Ordinance.
SECTION 3.
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
jurisdiction, such decision shall not affect the validity of the
remaining portions of this Ordinance. The City Council hereby
declares that it would have passed this Ordinance, and each and
every section, subsection, sentence, clause, or phrase not
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declared inval id or unconsti tutional wi thout regard to whether
any portion of the Ordinance would be subsequently declared
invalid or unconstitutional.
SECTION 4. The Mayor shall sign and the City Clerk shall
attest to the passage of this Ordinance. The city Clerk shall
cause the same to be published once in the official newspaper
within 15 days after its adoption. This Ordinance shall become
effective after 30 days from its adoption.
APPROVED AS TO FORM:
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ROBERT M. MYERS
city Attorney
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.
Adopted and approved this 23rd day of June, 1987.
I hereby certify that rhe foregoing ordinance No. 1410(CCS)
Mayor
"
was duly and regularly
a meeting of the Ci ty
Council on the 16th day of June 1987; that the said Ordinance was
thereafter duly adopted at a meeting of the city council on the
23rd day of June 1987 by the following Council vote:
Ayes: counci1members:
Finkel, Jennings, A. Katz, H.
Katz, Reed, Zane and Mayor Conn
Noes: councilmembers:
None
Abstain: councilmembers:
None
Absent: Councilmembers:
None
~.
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