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O1523 . e CA:RMM:mox79/hpw city Council Meeting 5-8-90 Santa Monica, California ORDINANCE NUMBER lS?~(CCS) (City Council Series) AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SANTA MONICA REPEALING VARIOUS SECTIONS OF CHAPTERS 1 AND 2 OF ARTICLE VI OF THE SANTA MONICA MUNICIPAL CODE AND ADDING SUBCHAPTERS lA, 1B, lC, AND 1D TO ARTICLE VI OF THE SANTA MONICA MUNICIPAL CODE RELATING TO BUSINESS LICENSE TAXES THE CITY COUNCIL OF THE CITY OF SANTA MONICA DOES ORDAIN AS FOLLOWS: SECTION 1. Chapters lA, 1B, lC, and 10, consisting of sections 6000 through 6072, are added to the Santa Monica Municipal Code to read as follows: Chapter 1A- BUSINESS LICENSES GENERALLY SECTION 6000. DEFXNITIONS. The following words or phrases as used in this Article shall have the following meanings: (a) Business. Any business, commercial enterprise, trade, calling, vocation, profession, occupation, or means of livelihood, whether or not carried on for gain or profit. (b) city. The City of Santa Monica. (c) Evidence of Doing Business. UEvidence of doing business" shall include, but not be limited to, a person's or entity's use of signs, circulars, cards, telephone books, - 1 - e e newspapers, or trade publications to advertise, hold out or represent that such person or entity is in business in the City, or when any person or entity holds an active license or permit issued by a governmental agency indicating that such person or entity is in business within the city, or when any person or entity gives other evidence of transacting and carrying on business, and such person fails to deny in a sworn statement given to the Director of Finance that such person or entity is not "engaged in business" within the City, after being requested to do so by the Director of Finance, then these facts shall be considered prima facie evidence that such person or entity is conducting a business in the city. (d) Gross Receipts. (1) Unless a different meaning is specifically defined, "gross receipts" shall include: (i) The total amount of the sale price of all sales, the total amount charged or received for the performance of any act, service, or emplOYment of whatever nature it may be, whether such service, act, or employment is done as part of or in connection with the sale of goods, wares, merchandise or not, for which a charge is made or credit allowed, including all 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 any other expense whatsoever. (ii) The amount of any federal manufacturers' or importers' excise tax included in the price of property sold, - 2 - e e even though the manufacturer or importer is also the retailer thereof and whether or not the amount of such tax is stated as a separate charge. (iii) In connection with a person leasing, subleasing, or renting property, all amounts paid by a tenant or subtenant to a lessor or sublessee for the services performed, or materials used, or utilities or facilities furnished by the lessor or sublessor on the premises or in connection with the tenant's or subtenant's use, possession, or the right to possess the property, including but not limited to income from laundry facilities on the property; any receipts paid by a tenant or subtenant to a lessor or sublessor for the 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 is available for use or possession by a tenant or subtenant for purposes related to the tenancy all amounts paid as prepaid rent, and all amounts paid by a tenant or subtenant for the rental of any furni ture, equipment, fixtures, garage, or storage space. (iv) Receipts of any person received as commissions or fees earned, or charges of any character made of compensation of any character received, for the performance of any service by said person or any of said person's employees and receipt of any person received as partial or full compensation or reimbursement for salaries, payroll taxes, fringe benefits, and any and all similar 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, - 3 - e e utilities, or other items or services acquired by said person in that person's name and used or consumed in the performance of services. (2) "Gross Receipts" shall not inolude: (i) The amount of any Federal tax imposed on or with respect to retail sales whether imposed upon the retailer or upon the consumer and regardless of whether or not the amount of Federal tax is stated to customers as a separate charge. (ii) Any 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 consumer or purchaser. (iii) Such part of the sales price of any property previously sold and returned by the purchaser to the seller which is refunded by the seller by way of cash or credit allowances given or take as part payment on any property so accepted for resale. (iv) Any refundable deposit which is returned to the depositor. (v) That portion of the receipts of a general building contractor licensed under Sections 6052C or 60520, which represents payments to subcontractors, provided such subcontractors are licensed under the provisions of this chapter and that the general contractor furnishes the Director of Finance with the names and addresses of the subcontractors and the amounts paid to each subcontractor. - 4 - e e (vi) Bad debts taken from gross receipts reported during a prior tax year in accordance with generally acceptable accounting practices. (vii) Anything which the City of Santa Monica may not lawfully include by virtue of the Constitution of the united States or the Constitution of the State of California. (viii) Fees for actual costs of governmental requirements (e. q., inspections, plan checks, etc.) paid by a licensee on behalf of a third party. (e) Independent Contraotor. Any natural person other than a state licensed building trades contractor, who is engaged to aid in the business of any other person, whether as a professional as defined hereinafter, or whether pursuant to any license, certificate, or registration authorized by the California Business and Professions Code, as the same now exists or as hereafter amended, or whether with regard to any other trade, skill or occupation, and who receives renumeration either through commission, or pursuant to any contract of employment which excludes regular wages or salary, or in any other manner other than through regular wages, salary or a direct participation in the profits of the business. (f) Operate. Manage, control or carry on, whether done as an owner, an agent, an employee, or a lessee, or a licensee. SECTION 6001. LICENSE REQUIRED. It shall be unlawful for any person, whether as principal or agent, clerk or employee, either for himself or herself or for any other person, or for any body corporate, or as an officer of any corporation, or - 5 - e e otherwise, to operate in the city of Santa Monica any business specified in this Code and as herein defined, whether or not such business is carried on for gain or profit, without first having paid the required business tax and having procured a license from said City so to do and without complying with all other applicable regulatory ordinances now existing or hereafter adopted by the City council, and without obtaining the permit, certificate of compliance, or other instrument required under the provisions of this Code and complying with all regulations covering such business herein contained; and the carrying on of any business not specifically exempted by law without first having complied with the provisions of this Code shall constitute a separate violation thereof for each and every day that such business is so carried on. SECTION 6002. TAXING POWER. The business tax license required to be obtained and the tax required to be paid are hereby declared to be required pursuant to the taxing power of the City of Santa Monica solely for the purpose of obtaining revenue. Compliance with such requirements shall not be construed to be a condition precedent to engaging in any business or occupation within the City of santa Monica where the imposition of such a condition precedent would be contrary to law. SECTION 6003. ISSUANCE OF LICENSES. (a) Director of Finance to Issue. The licenses required by this Code shall be issued by the Director of Finance and shall state therein the amount thereof, the period of time covered - 6 - e e thereby, the name of the person to whom issued, licensed and the location or place of business business is to be carried on. (b) Prohibi tion on Assignment or Transfer.. No license granted or issued under provisions of this Code shall be in any manner transferred or assigned. If a person or entity that holds a City License loans or otherwise allows such city license to be used by a nonlicensed person or entity, such City license shall automatically be revoked. (c) Duplicate Licenses.. The Director of Finance shall make a charge of Ten Dollars ($10.00) for each duplicate license issued under the provisions of this Code which has been lost or destroyed. the bus iness where such (d) Mistake Rot 8inding on City. In no case shall any mistake made by the Director of Finance in stating the amount of a license prevent or prejudice the collection by the City of the amount actually due from any licensee. (e) city Clerk References. Whenever in this Article the City Clerk is charged with the responsibility of processing, issuing, or administering a license or permit, the reference to the City Clerk shall be deemed a reference to the Director of Finance. SECTION 6004. PAYMENT OF LICENSE FEES. (a) All license fees shall be paid in advance in legal money of the United states, at the office of the Director of Finance. - 7 - e e (b) A charge of Ten Dollars ($10.00) shall be assessed for any check returned for lack of sufficient funds. Penalties shall also be assessed pursuant to Section 6015 hereof, unless a new check clears prior to the delinquent date. SECTION 6005. SEPARATE LICENSE FOR EACH PLACE OP BUSINESS. A separate license must be obtained for each branch establishment or separate place of business, in which business is carried on, and each license shall authorize the party obtaining it to operate only that business described in such license, and only at the location or place of business which is indicated thereby. This provision shall not apply to any person or entity which is licensed under Section 6052B as an rlAuto Dealer." SECTION 6006. SEPARATE LICENSE FOR EACH TYPE OF BOSINESS ACTIVITY. A separate business license is required for each business activity which comes within any of the business classifications described in Chapter 1B of this Article VI. SECTION 6007. CONTRACTOR ENGAGED IN BOSINESS. (a) Any person holding a California state License shall be considered a contractor and must secure his City License. (b) Any general building contractor or subcontractor holding a contract with the City must secure a city License. (c) Any person holding a State of California contractor's license will be deemed to be engaged in business if he or she is engaged within the City in work covered by his or her State license and must obtain a city business license, unless he or she - 8 - e e is employed by another person who holds the same type of state license and a City business license. SECTION 6008. BUILDER - OWNERS. This Section applies to persons who build upon property in which they have an ownership interest. Every person who makes application for a building permit as a builder-owner must file an affidavit that all workmen under his supervision and direction are employed by the hour, or day, and do not hold a State of California license. SECTION 6009. CITY LICENSING REQUIREMENTS FOR CONTRACTORS OR OWNER-BUILDERS. Prior to requesting final approval of any building or project, it shall be the duty of the General Contractor or Owner-Builder to fill out and return the form to be provided by the Building Department listing the names and addresses of all subcontractors or special ty contractors performing work or services upon said structure or project. It shall be the duty of the General Building Contractor or OWner-Builder at the time he or she makes any subcontract (written or oral) for the performance of any work by a subcontractor or specialty contractor, and which is to be performed within the city, to see that such subcontractor or speciality contractor has obtained the required contractor's City license from the City and he or she shall not permit any such contractor to perform any of the work contemplated in any such subcontract (written or oral) unless and until such required contractor's license has been first obtained. Final approval for such building shall not be given until all subcontractors or specialty contractors have obtained all necessary City licenses. - 9 - e e SECTION 6010. TERK OF LICENSE. (a) Every daily license shall expire at midnight on the day during which it was issued. (b) Every monthly license shall expire at midnight of the last day of the month during which it was issued. (c) Every annual license, whether based on qross receipts or a flat rate, shall expire at midnight on the June 30th next succeeding its issuance unless specified otherwise in this Code. SECTION 6011. PORTION OF LICENSE PERIOD, NO PRO-RATION. The license fee for any daily, monthly, or annual license, or any license based upon gross receipts, shall not be reduced even though a portion of the license period has expired at the time the license is issued. SECTION 6012. BOND REQUIREMENT. In the event a bond is required, no license shall be issued until said bond has been filed with the Director of Finance. SECTION 6013. DETERMINATION OF DATE PAYMENT MADE. (a) The payment of a license fee made in person by the licensee or licensee's agent or representative shall be made on or prior to close of city business hours, and will be clocked in as received at the date of delivery, if such personal delivery is made prior to close of City business hours. (b) If payment is made by United States mail, the payment date will be the (i) date of cancellation by the United states Postal service, as reflected on the envelope which contains the - 10 - e e payment, or (ii) date of receipt by the city for any payment mailed in an envelope which has used a postal meter. SECTION 6014. RENEWALS. (a) No renewal of a business license shall be issued until payment in full of all delinquent business license taxes, including accrued interest and applicable penal ties thereon is received by city. (b) It shall be the responsibility of each business licensee to obtain and pay for renewal license regardless of whether or not such licensee has received a renewal notice from the city. Any failure to receive such notice shall not affect the applicability of penalties for non-payment or late payment set forth in Section 6015. SECTION 6015. PENALTIES FOR LATE PAYMENT AND NON-PAYMENT. A penalty of twenty percent (20%) of the license fee due shall be levied in addition to the amount of such license fee on all licensees who fail to pay their yearly license renewal prior to September 1 ("Delinquent Date") and on all new businesses operating in the City who fail to secure a business license within thirty days after opening for business. An additional penalty of ten percent (10%) of the original license fee due shall be added for each month or portion thereof, that said license fee remains unpaid after the Delinquent Date. In no case, however, shall the penalty exceed one hundred percent (100%) of the original license fee due. - 11 - e e SECTION 6016. DISABLED PERSONS, EXEMPTION. A person who is disabled within the meaning of any Federal or State law may request and be issued a certificate of exemption from the payment of the business license fee for any retail, manufacturing, or wholesaling business in which he or she is engaged if the gross receipts of the business are less than sixty Thousand Dollars ($60,000.00). SECTION 6017. NON-PROFIT BUSINESS. (a) Exemption. The provisions of this Chapter shall not require the paYment of a license to carry on any business, or require the payment of any license, from any non-profit corporation or organization which is carried on wholly for the benefit of non-profit purposes and from which profit is not derived, either directly or indirectly by any person. No license shall be required for the conducting of any entertainment, concert, exhibition, or lecture on scientific, historical, literary, religious, political, or moral subjects whenever the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated entirely to any non-profit purpose. (b) Definition of Non-Profit Corporation or Organization. For purposes of this Section, a non-profit organization is defined as one which is organized not for profit but for the promotion of the welfare of others. A non-profit corporation is defined as any non-profit corporation organized under California law for charitable purposes. A non-profit organization or - 12 - e e corporation is one whiCh is exempt from paying Kederal income tax by virtue of its non-profit status. (c) Evidence of Hon-profit status. Upon request of the Director of Finance, a corporation or organization claiming exemption from the business license fee based upon its non-profit status shall submit documentation satisfactory to city, evidencing the non-profit status of the applicant organization or corporation. SECTION 6018. REFUNDS. (a) No license fee or any portion thereof may be refunded after one (1) year from the date of payment thereof. (b) No person or entity shall be entitled to a refund on a business license after he has engaged in business under the license. (c) No person or entity shall be entitled to a refund on a business license if such person or entity has any delinquent business license fees, including accrued interest or penalties. Any overpayment of business license fees shall first be applied against any such delinquent fees, interest, or penalties. SECTION 6019. EFFECT OF PROSECUTION. The conviction and punishment of any person for transacting any business without a license shall not excuse or exempt such person from the payment of any license due or unpaid at the time of such conviction, and nothing herein shall prevent a criminal prosecution for any violation of the provisions of the Code. - 13 - e e SECTION 6020. ANNUAL STATEMENT 01' LICENSEE. (a) Fi1inq of statement. In all cases where the amount of license to be paid by any person is based upon the amount of gross receipts, or upon the number of vehicles used, such person or entity, before obtaining a license for such business and within sixty (60) days after the beginning of each license period, shall file with the Director of Finance a written statement in the form required by the Director of Finance, supported by such documentation requested by the Director of Finance, showing the total amount of gross receipts during the preceding calendar year, or the number of vehicles used at the date of such statement. (b) Contents of statement. Any statement filed pursuant to this section shall be signed and shall contain the following: "I declare, under penalty of making a false declaration, that I am authorized to make this statement and to the best of my knowledge and belief it is a true, correct and complete statement, made in good faith for the period stated." For making a false statement or declaration the person signing the statement shall be guilty of a misdemeanor. (c) Confidentiality as to Gross Receipts. Information filed pursuant to this section as to the gross receipts of a particular person or entity shall be confidential in character and shall not be subject to public inspection. It shall be the duty of the Director of Finance to preserve and keep such gross receipts information so that it may not become known except to the persons charged by law with the administration of this Code. - 14 - e e (d) statement Not Conclusive. No statement filed pursuant to this section shall be conclusive upon the city or upon any officer thereof as to the matters therein set forth, and the same shall not prejudice the right of the city to recover any amount that may be ascertained to be due from such person in addition to the amount shown by such statement should it be found to be incorrect. (e) Newly Established Business License Renewal. In any case where an original license is to be issued for a newly established business, the minimum tax applicable for that type of business shall be paid for the original license. At the date of renewal, if such business is subject to a business license tax based upon gross receipts, an additional fee shall be charged, based upon the gross receipts of such business during the prior year, at the tax rate applicable for such business, after deducting from the amount so found to be due the amount paid at the time such original license was issued. (f) Accuracy of statement Subj ect to Audi t. The correctness of any statement filed pursuant to this section shall be subject to audit and verification by the Director of Finance, who is hereby authorized and empowered to inspect and audit the books and records of any and all persons licensed to carry on any business specified in this Code. No person licensed to carryon any business specified in this Code shall refuse or fail to allow the Director of Finance to inspect and audi t such books and records or shall refuse or fail to provide such additional information as requested by the Director of Finance. - 15 - e e (g) Failure to File statement. If any person or entity required to file any statement pursuant to this section shall fail to do so such person shall be guilty of a violation of this Code. SECTION 6021. LICENSE DECALS REQUIRED ON TAXIS AND VEHICLES FOR HIRE. In all instances in which a business license is a requisite for the use of any taxi or vehicle for hire, a decal shall be issued by the Director of Finance as part of the license fee for each vehicle. Such decal shall be affixed on the assigned vehicle, to the driver's side lower lefthand corner of the rear windshield or, if there is no rear window, it shall be affixed to the driver's side in the lower lefthand corner of the front windshield. SECTION 6022. GROSS RECEIP!l'S REPORTING PERIOD. For any tax due on or after July 1, gross receipts shall be determined based upon gross receipts for the calendar year preceding the license tax period for which the tax is due; EXCEPT that for licensees of newly established businesses that were not in operation during the preceding calendar year, the gross receipts shall be determined based upon gross receipts from the date the business opened through June 30. SECTION 6023. APPORTIONMENT. When, by reason of the provisions of the constitution of the united states or the Constitution of the State of California, the business license fee imposed by this Article cannot be enforced without there being an apportionment according to the amount of business done in the - 16 - e e City of Santa Monica, or in the state of California, as the case may be, apportionment rules shall be established as follows: (1) The City Council from time to time shall adopt by resolution general guidelines for apportionment. (2) The Director of Finance with the approval of the city Attorney, may make such rules and regulations for the apportionment of the tax as are necessary and desirable to overcome the constitutional objections and which are consistent with the general apportionment guidelines adopted by resolution of the city council. The Director of Finance shall publish such rules and regulations once in a newspaper of general circulation within the city of Santa Monica. Within ten (10) days of the date of publication of such rules and regulations, any interested person may file a request with the City Clerk that the City Council review the rules and regulations so published. The rules and regulations shall be final at the expiration of the period for requesting 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 regulations have been adopted by the City council. SECTION 6024. REVOCATION OF LICENSE. Any license issued pursuant to this Code may be suspended or revoked by the City Manager when it shall appear that the business of the person to whom such license was granted has been conducted in a disorderly or improper manner, or in violation of any statute of the State, or ordinance of this city or of this Code, or that the person conducting said business is of an unfit character to conduct the same, or the purpose for which the 1 icense has been issued is - 17 - e e being abused to the detriment of the pUblic, or is being used for a purpose different from that for which the license was issued. If the license of any person shall be so revoked, another such license shall not be granted to such persons within twelve months after the date of such revocation. SECTION 6025. LICENSE TO BE POSTED. Every person having a license under the provisions of this Code and carrying on a business at a fixed place of business shall keep such license posted and exhibited while in force in some conspicuous part of said place of business. Every person having such a license and not having a fixed place of business, shall carry such license with him or her at all times while carrying on the business for which the same was granted. Every person having a license under the provisions of this Code shall produce and exhibit the same whenever requested to do so by any police officer, any person authorized by city to issue, inspect or collect licenses, or by any person being solicited. Businesses operated without an agent or employee on the premises shall post in a conspicuous place the name, address, and telephone number of the person or persons to be contacted in event of an emergency. SECTION 6026. BUSINESS TAX AUDIT PROGRAM. (a) The Director of Finance shall conduct a program to audit business license tax returns of businesses operating in the city 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 nonreported or under-reported - 18 - e e gross receipts, thereby underpaying business license taxes, the 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. Interest shall continue to accrue on the additional tax amount until such amount is paid in full. (c) No person who fails to pay the tax due as required by this Section shall operate a business in the City of Santa Monica. (d) The Director of Finance shall issue forms and instructions and take other actions as are needed to implement this Section. SECTION 6030. OPERATION OF 1990 BUSINESS LICENSB TAX AMENDMENTS. (a) The repeal of Sections 6100, 6101, 6102, 6103, 6104, 6106, 6107, 6108, 6109, 6110, 6111, 6112, 6113, 6114, 6115, 6116, 6117, 6118, 6119, 6124, 6126, 6127, 6200, 6201, 6202, 6203, 6204G, 6204I, 6204L, 62045, 6209, 6211, 6212, 6212A, 6212B, 6212C, 6212D, 621201, 6212E, 6212F, 6213, 6214, 6215, 6217, 6219, 6219A, 6225, 6225A, 6226, 6227, 6228, 6229, 6230, 6232, 6236, 6237, 6237A, 6237B, 6237C, 6237D, 6237E, 6240, 6245, 6246, 6247, 6247A, 6247C, 62470, 6247E, 6247G, and 6247H of the Santa Monica Municipal Code shall not in any manner affect the prosecution for violations thereof, which violations were committed prior to the effective date of this Ordinance repeal ing these Sections and - 19 - e e shall not affect any prosecution or action which may be pending in any court for the violation of any of the provisions thereof. As to any violation or as to any such prosecution or pending prosecution or actions, the Sections in effect prior to the adoption of this Ordinance shall be deemed to continue and be in full force and effect. The repeal of these Sections shall not in any manner affect the collection of any taxes or fees due prior to the effective date of this Ordinance. As to the collection of any such tax or fee, the sections in effect prior to the adoption of this Ordinance shall be deemed to continue in full force and effect. (b) The provisions of Sections 6204A, 6204B, 6204C, 6204D, 6204E, 6204F, 6204H2, 6204J, 6204K, 6204M, 6204N, 62040, 6204P, 6204Q, 6204R, 6204T, 6204U, 6204V, 6204W, 6207, 620B, G20BA, 6210, 6218, 6220, 6221, 6222, 6224, 6231, 6233, 6234, 6239, 6241A, and 6244 that set forth the dollar amount of the business license tax are of no further force or effect. The amount of business license tax for such businesses shall be determined by Section 6060 of this Code. (c) The provisions of this Ordinance concerning business license tax rates and penalties shall apply to all business license taxes, accrued interest and penalties which become due on or after July 1, 1990. (d) Any apportionment guidelines adopted pursuant to the provisions of former Section 6116B(d) of the Code shall remain in full force and effect unless repealed or revised pursuant to the provisions of Section 6023 of this Code. - 20 - e e (e) Any reference in this Code to the appeal right and appeal procedure formerly contained in Sections 6124 and 6126 of this Code, shall now mean the appeal right and appeal procedure contained in Sections 6070 and 6072 of this Code. CHAPTER lB. BUSINESS CLASSIFICATIONS SECTION 6050. This Chapter enumerates each primary business classification, and the tax rate group applicable to each such classification in calculating the license fee due. Tax Rate Groups are more particularly described in Chapter Ie. In addition, specific information relevant to calculation of gross receipts for particular business classifications is described herein. SECTION 6051. DETERMINATION OF BUSINESS CLASSIFICATION. The Director of Finance or his or her designee shall determine the license classification for each business in the city. Such determination shall be final and not subject to appeal. SECTION 6052. BUSINESS TAXED ON GROSS RECEIPTS. The business classifications set forth in Sections 6052A through 6052M shall pay a business license fee based upon gross receipts. SECTION 6052A. AGENT/BROKER (Tax Rate Group III). This business classification is in Tax Rate Group III and applies to a person or entity who, for a fee or commission, engages in the occupation of bringing buyers and sellers together for negotiations, or negotiates or arranges terms and conditions for buyers and sellers for the purpose of effecting a sale of real - 21 - Ch'(( eJt J fA'}!-J- u e e property or personal property (including securities, commodities, and/or insurance) only. For purposes of this business classification, the following criteria shall apply: (a) Gross receipts for an agent/broker licensee shall include: (l) All commissions, fees, charges, monies, or compensation of any character, received by such person and/or entity for performing in the capacity described herein. (2) All other monies received by such person and/or entity in connection with the sale of real or personal property, except those monies received and placed in a segregated account or escrow for the benefit of a third party, and not subject to such person and/or entity's use or control. (b) An agent/broker shall not obtain or retain title to the real or personal property which is the subject of the sales transaction. (c) An agent/broker's unadjusted gross income as reflected on its federal income tax return, shall be considered evidence of such 1 icensee' s total gross receipts upon which the business license fee is payable. This business classification shall be limited to Real Estate Brokers, Insurance Brokers, Travel Agents or Travel Agency, stock Brokers and Bond Brokers, Commodities Brokers and Manufacturer's Representatives. - 22 - e e SECTION 6052B. AUTO DEALERS (Tax Rate Group II). This business classification is in Tax Rate Group II and applies to the buying, selling, or offering for sale, new or used automobiles, trucks, vans, trailers, house trailers, or campers, including parts and accessories, and any maintenance and repair services for such vehicles. Gross receipts shall include all sales arising from the location or locations in the City, regardless of where the product is delivered. SECTION 6052C. CONTRACTORS (GENERAL BUILDING AND ENGINEERING) (Tax Rate Group III). This business classification is in Tax Rate Group III and appl ies to a general building contractor whose principal contracting business is in connection with any structure built, or to be built for the support, shelter and enclosure of persons, animals, chattels, or movable property of any kind, requiring in its construction the use of more than two unrelated building trades or crafts, or to do or superintend the whole or any part thereof or a general engineering contractor whose principal contracting business is in connection with fixed works requiring specialized engineering knowledge and skill including, but not limited to, irrigation, drainage, water, power, railroads, highways, streets, pipelines, powerhouse plants, industrial plants, land leveling, earth moving, harbors, and concrete surfacing. This Section does not include anyone who merely furnishes material or supplies without fabricating them in the performance of the work of a general building or engineering contractor. - 23 - e e SECTION 6052D. SUB OR SPECIALTY CONTRACTORS AND BUILDING TRADES (Tax Rate Group I~~). This business classification is in Tax Rate Group I!I and applies to any person or entity engaging in any of the fOllowing listed building trades: 1. Awning. 2. Boilers, not water heating, steam fitting. 3. Burglar alarm. 4. Cabinet and mill work. 5. Cement and concrete. 6. Electrical contractor. 7. Electric signs. 8. Elevator installation. 9. Excavating, grading, trenching, paving, surfacing. 10. Fire protection engineering. 11. Floodlight service. 12. Flooring. 13. Glazing, glass. 14. Heating and/or air conditioning. 15. House and building moving or wrecking. 16. Insulation. 17. Landscaping. 18. Lathing. 19. Masonry. 20. Miscellaneous, Specialty. 21. Ornamental metals. 22. Painting and decorating. 23. Pest control. 24. Plastering only. - 24 - e e 25. Plumbing. 26. Refrigeration. 27. Roofing. 28. Screens. 29. Sewer ($5,000.00 surety bond is required) . 30. Sheet metal. 31. Signs. 32. Sprinkling. 33. Steel. 34. Tile (ceramic and mosaic). 35. Weather stripping. 36. Welding. 37. Well drilling. A lathing and plastering business which holds a state license for both and who uses his or her or its own employees to do both may be issued one license covering both businesses. SECTION 6052E. CORPORATE OR ADMINISTRATIVE HEADQUARTERS (Tax Rate Group I). This business classification is in Tax Rate Group I and applies to corporate or administrative headquarters located in the city. Any business in this license classification shall pay a license tax based upon gross receipts as specifically defined herein. For purposes of this business classification, gross receipts shall be equal to the costs of operation of such corporate or administrative headquarters. "Costs of operation" shall be equal to the total of the following items: - 25 - e e (a) Annual fair rental value of all real property located in the City and used for such corporate or administrative headquarters. (b) Annual payroll of all employees based in the city. (c) The cost of all utilities related to the operation of such corporate or administrative headquarters. SECTION 6052F. HAKUFACTORERS (Tax Rate Group I). This business classification is in Tax Rate Group I and applies to a business which engages in the manufacturing, fabrication, or assembly of goods, wares, merchandise, or components. Gross receipts of a business licensed as a manufacturer shall include all gross receipts from products manufactured in the City. In addition, if the product is not sold from the manufacturer's location in the City, an amount equal to the value of all component parts of the product, shall be included in the licensee's gross receipts. SECTION 6052G. PROFESSIONS (Tax Rate Group IV). This business classification is in Tax Rate Group IV and applies to any person, group, association, partnership, firm, or corporation engaged in a profession, vocation or calling including, but not limited to, the following: 1. Accountant. 2. Architect. 3. Attorney at law. 4. Auditor. 5. Bacteriologist. 6. certified financial planner. - 26 - e e 7. certified public accountant. 8. Child, marriage and family counselor. 9. Chemist. 10. Chiropodist. 11. Chiropractor. 12. Civil engineer. 13. Dentist. 14. Doctor - medical. 15. Electrical engineer. 16. Electrologist. 17. Geologist. 18. Landscape architect. 19. Mechanical engineer. 20. Mining engineer. 21. Optician. 22. Optometrist. 23. Osteopath. 24. Physician. 25. Psychiatrist. 26. psychologist. 27. Surgeon. 28. Surveyor. 29. Tax counselor. 30. Veterinary. Whenever a state of California license is required to entitle a person to practice a profession, the Director of Finance may require, before issuing a license pursuant to this section, that the applicant exhibit an unexpired and unrevoked - 27 - e e license entitling said applicant to practice such profession in the state of California. SECTION 6052H. RECREATION AND ENTERTAINKENT (Tax Rate Group I). This business classification is in Tax Rate Group I and applies to any person or entity engaged in providing recreation, entertainment, or amusement opportunities. Gross receipts for such classification shall include all receipts from all business locations in the city. Examples of businesses within the Recreation and Entertainment classification include, but are not limited to, museums, theaters, dance halls, night clubs, golf courses, bowling, billiards, skill games and machines, arcades, rides, shooting galleries, and fortune telling. SECTION 6052I. RENTAL OF NON-RESIDENTIAL PROPERTY (COKMERCIAL PROPERTY) (Tax Rate Group I). This business classification is in Tax Rate Group I and applies to any person, group, association, partnership, firm or corporation, whether as the owner or as the agent for the owner, who rents, leases, subleases or has available for rent, lease, or sublease, any commercial building, industrial building, office or office building, land or vacant lot that may be utilized for commercial, industrial, or office uses. Gross receipts for this business classification shall include 100% of gross receipts from the rental, leasing, or subleasing of commercial property located in the City of Santa Monica. A separate business license shall be required for each rental property. - 28 - e e SECTION 6052J. RENTAL OF RESIDENTIAL PROPERTY (APARTJlENT, HOTEL, MOTEL, ROOMING HOUSE, TRAILER COURT, AUTO COURT) (Tax Rate Group I). This business classification is in Tax Rate Group I and applies to any person, group, association, joint venture, partnership, firm or corporation, whether as the owner or as the agent for the owner, which rents, leases, subleases, or has available for rent, lease, or sublease, accommodations in one or more furnished or unfurnished apartment buildings, hotels, motels, rooming houses, trailer courts or auto courts, of more than three (3) units, under the same ownership or an adjoining property. Gross receipts for this business classification shall include 100% of gross receipts from the rental of accommodations in any of the types of property described herein. Gross receipts shall also include: (i) all monies received for the rental of furniture, equipment, appliances, and garages, parking and/or storage space; (ii) all monies received for payment of utility charges attributable to the accommodations; and (iii) all monies received in connection with providing additional amenities, including, but not limited to, washer/dryer facilities. SECTION 6052K. RETAIL (Tax Rate Group I). This business classification is in Tax Rate Group I and applies to the selling of any goods, wares, or merchandise at retail, and not otherwise specifically licensed by other provisions of this Code. This business classification shall include any person who is engaged in business in the City as an "itinerant peddler." For purposes hereof, an itinerant peddler shall be defined as "any person engaged in a temporary or transient business in the City, selling - 29 - e e or offering for sale goods, wares, merchandise, or other things or articles of value, including food and beverages, with the intention of conducting such business for a period of not more than ninety (90) days in any calendar year, and who, for the purpose of carrying on such business, travels door-to-door or engages in selling or offering for sale, any goods, wares, or merchandise at any Special Event as defined in section 6053B hereof. ., The def ini tion of itinerant peddler set forth above shall not be applicable to any person licensed as a "Vendor" pursuant to sections 6281 et seq. of this Code. SECTION 6052L. SERVICES (Tax Rate Group III). This business classification is in Tax Rate Group III and applies to the selling or providing for pay any service which is not otherwise specifically licensed by other provisions of this Code. The services referred to herein include, but are not limited to, the following: 1. Advertising. 2. Alarm. 3. Ambulance (police permit required). 4. Animal care or leasing. 5. Appraiser. 6. Assayer. 7. Auctioneer (police permit required). 8. Auction house (police permit required). 9. Auto maintenance and/or repair. 10. Auto parks (parking) (police permit required). - 30 - e e 11. Auto service station (exclusive of retail sales of gasoline and diesel fuels, and any products, parts, or accessories, which are subject to a business license fee for retail sales under section 6027J above) . 12. Auto wash and detailing. 13. Auto wrecking (police permit required). 14. Barber shop, beauty parlor. 15. Bath house or treatment (police permit required). 16. Bookkeeping. 17. Booking or theatrical agent. 18. Bus - sightseeing. 19. Caterer. 20. Check cashing. 21. Cleaning service (janitorial and clean-up for commercial, industrial, and residential properties, including window washing). 22. Cleaning (laundry and dry cleaning). 23. Collection agency. 24. Commercial Artist. 25. Consultant. 26. Credit reporting. 27. Cutlery grinding. 28. Data processing. 29. Decorator. 30. Dental technician or hygienist. 31. Designer. 32. Draftsman. - 31 - 33. 34. 35. 36. 37. 38. 39. 40. 41. 42. 43. 44. 45. 46. 47. 48. 49. 50. 5l. 52. 53. 54. e e Drugless practitioner. Employment bureau and/or business for provision of labor services (whether such employment or labor services are permanent or temporary). Figure studio (police permit required). Gardening and landscaping. Hairdressing salon, hairdresser. Health club, gym, figure salon (police permit required) . Herb doctor, herbalist (police permit required). Hypnotist, hypnotherapist. Illustrator. Instructional schools and institutions. Letter writing or addressing. Lithographer. Loans. Manicurist. Massage establishment (police permit required.) Massage technician (police permit required). Mortuary, mortician. News bureau. Physical therapist. Odor and/or pest control. Pawnbroker (police permit required). Private investigation, patrol and/or services. 55. Public relations, publicity, publicist. - 32 - security e e 56. Public stenographic service or certified court reporter. 57. Rental or leasing of vehicles, equipment, or other personal property. 58. Repair service of any type. 59. Research firm. 60. storage or warehouse facilities. 61. Tailors or dressmakers. 62. Telephone answering service. 63. Ticket reservation service. 64. Tree care. SECTION 6052M. WHOLESALERS (Tax Rate Group I). This business classification is in Tax Rate Group I and applies to any person or entity engaged in the selling of any goods, ware, or merchandise at wholesale prices. For purposes of this classification, gross receipts includes all receipts derived from the wholesale selling of any goods, wares, or merchandise. SECTION 6052N. UTILITIES (Tax Rate Group I). This business classification is in Tax Rate Group I and applies to any regulated utility company subject to Article XIII, section 19 of the Constitution of the State of California. For purposes of this business classification, gross receipts shall include 100% of gross receipts derived from utility services provided within the City of Santa Monica and gross receipts attributable to any other business activity conducted within the City. - 33 - e e SECTION 6053. BUSINESSES TAXED AT FLAT RATES. The business classifications set forth in sections 6053A through 6053C shall pay a business license tax based upon the flat rate indicated. SECTION 60S3A. DEL7VERY - PICX-UP (Tax Rate Group V). This business classification is in Tax Rate Group V and applies to the running, driving, or operating of any vehicle used for the delivery or pick-up of goods, wares, merchandise, or material. SECTION 6053B. SPECIAL EVENT (Tax Rate Group VI). This business classification is in Tax Rate Group VI and applies to recreation, entertainment, cultural, and educational events and exhibitions which are conducted from a non-permanent location and for limited periods of time. Included in such classification are sporting events/competitions, circuses, carnivals, and trade shows. SECTION 6053C. TAXI CABS (Tax Rate Group VII). This business classification is in Tax Rate Group VII and applies to the running, driving, or operating of any automobile or motor-propelled vehicle for the transportation of passengers for hire when driven by the owner, or a representative of the owner, or by the person or persons hiring or renting the same at rates per mile, per trip, per hour, per day, per week, or per month; and such vehicle is routed under the direction of such passenger or passengers, or of such persons hiring the same. - 34 - ........ e e CHAPTER lC. SCHEDULE OF LICENSE FEES BY BUSINESS CLASSIFICATION AND TAX RATE GROUP SECTION 6060. The business license fees classifications hereinafter described shall be accordance with the tax rate group in which classification is listed below: (a) Tax Rate Group I. Each person or entity in this group shall pay the sum of Seventy-Five Dollars ($75.00) on the first Sixty Thousand Dollars ($60,000.00) of gross receipts, plus the sum of One Dollar and Twenty-Five Cents ($1. 25) for each One Thousand Dollars ($1,000.00) or fraction thereof of gross receipts in excess of sixty Thousand Dollars ($60,000.00). Included in this tax rate group are all businesses included within any of the following business classifications: (1) Corporate or Administrative Headquarters. (~) Manufacturers. (1) Recreation and Entertainment. (4) Rental of Non-Residential Property. (~) Rental of Residential Property. (~) Retail (including itinerant peddler as defined in Section 6052K). (1.> utilities. (8) Wholesalers. (b) Tax Rate Group II. Each person or entity in this qroup shall pay the sum of Seventy-Five Dollars ($75.00) on the first sixty Thousand Dollars (~60,OOO.OO) of gross receipts, plus the sum of One Dollar and Twenty-Five Cents (~1.25) for each One for business calculated in such business - 35 - ........ e e Thousand Dollars (~1,000.00) or fraction thereof of qross receipts in excess of Sixty Thousand Dollars (~60,000.00), subiect to the maximum caps hereinafter described. This Tax Rate Group applies only to persons or entities within the followinq business classification: (1) Auto Dealer. The business license fee for each business within Tax Rate Group II shall be subiect to the followinq maximum caps: (i) For Fiscal Year 1990-1991, the business license fee shall be capped at TWENTY THOUSAND DOLLARS ($20,000.00). (ii) For Fiscal Year 1991-1992, the business license fee shall be capped at TWENTY-TWO THOUSAND FIVE HUNDRED DOLLARS (~22,500.00). (iii) For Fiscal Year 1992-1993, thereafter, the business license fee shall TWENTY-FIVE THOUSAND DOLLARS ($25,000.00). (c) Tax Rate Group III. Each person or entity in this group shall pay the sum of Seventy-Five Dollars ($75.00) on the first Sixty Thousand Dollars ($60,000.00) of gross receipts, plus the sum of Three Dollars ($3.00) for each One Thousand Dollars ($1,000.00) or fraction thereof of gross receipts in excess of Sixty Thousand Dollars ($60,000.00). Included in this tax rate group are all businesses included within any of the following business classifications: and be each year capped at (1) Agent/Broker. (2) Contractors (General Building and Engineering). (3) Services. (4) Sub or Specialty Contractors. - 36 - e e (~) Tax Rate Group IV. Each person or enti ty in this group shall pay the sum of Seventy-Five Dollars ($75.00) on the first Sixty Thousand Dollars ($60,000.00) of gross receipts, plus the sum of Five Dollars ($5.00) for each One Thousand Dollars ($1,000.00) or fraction thereof of gross receipts in excess of Sixty Thousand Dollars ($60,000.00). Included in this tax rate group are all businesses included within any of the following business classifications: (1) Professions. (e) Tax Rate Group V. Each person or entity in this group shall pay the sum of Fifty Dollars ($50.00) per vehicle per year for each vehicle which is included within the following business classification: (1) Delivery - Pick Up. (f) Tax Rate Group VI. Each person or entity in this group shall pay the sum of One Hundred Fifty Dollars ($150.00) for each day or fraction of any day in which such licensee conducts business in the city. Included in this tax rate group are all business categories included within the following business classification: (1) Special Event. (g) Tax Rate Group VII. Each person or entity in this group shall pay the sum of Two Hundred and Fifty Dollars ($250.00) per vehicle per year for each vehicle which is included within the following business classification: (1) Taxi cabs. - 37 - e e CHAPTER 1D. APPEALS. SECTION 6070. RIGHT OF APPEAL. (a) Any person aggrieved by the action of any officer or employee of the City suspending, revoking, or denying any permit or license under Article VI of this Code may appeal to a Hearing Examiner in accordance with section 6071. For purposes of this Code, revocation shall include a decision to deny an application to renew a license or permit. Any reference in this Code to the License Review Board or License Appeal Board shall be deemed to refer to a Hearing Examiner. (b) There shall be no right of appeal as to the determination of the amount of any tax, fee, interest, or penalties due, nor shall there be any right to appeal as to any determination concerning business classification or refunds. SECTION 607l. VOID LICENSE OR PERMIT. (a) The City shall not be bound by the mistake of any officer or employee of the city in issuing licenses or permits contrary to the terms of this Code or of the terms of any zoning or other ordinance of the City. (b) Upon a written statement of any officer or employee of the city filed with the City Attorney to the effect that any license or permit has been issued in contravention of this Code or any ordinance of the City, the City Attorney shall fix a date for a Hearing Examiner to determine whether or not the license or permit shall be revoked. The hearing shall be conducted in accordance with Section 6072. - 38 - e e (c) If, upon such hearing, the Hearing Examiner finds that such license or permit was issued in contravention of this Code or any ordinance of the City, the Hearing Examiner shall order the license or permit revoked. Upon such revocation, the fee for the unexpired portion of the license or permit shall be refunded. After the revocation, all activity for which such license or permit was required shall be immediately discontinued. SECTION 6072. APPEAL PROCEDURE. (a) A Hearing Examiner appointed by the City Attorney shall hear in accordance with this section any matter subject to appeal pursuant to Section 6124 or any other determination which in the discretion of the City Manager or City Attorney should be referred for a decision by a Hearing Examiner. (b) Standards. The Hearing Examiner may suspend, revoke, or deny a license or permit whenever, in the reasonable judgment of the Hearing Examiner, the suspension, revocation, or denial is in accordance with any applicable law. (c) Rules. The City Council may, by resolution, establish rules for the conduct of the hearing before the Hearing Examiner. In the absence of such rules, the Hearing Examiner shall be governed by those rules generally applicable to administrative proceedings conducted under the Administrative Procedures Act of the State of California. (d) Hearinq. Any person aggrieved by an action appealable to a Hearing Examiner shall be entitled to a hearing upon filing a written request therefor with the city Clerk not later than the tenth (10th) days following the mailing of a notice of the action - 39 - e e from which the appeal is taken. The Hearing Examiner shall hold a hearing not later than thirty (30) days following receipt of the request by the city Clerk, unless an extension of the time therefor is granted by the Hearing Examiner. The applicant shall be given no less than five (5) days notice of the time and place of said hearing. The hearing shall be open to the public. Any interested party is entitled to be heard and may be represented by counsel. (e) Decision of Hearing Examiner. The decision of the Hearing Examiner shall be made within fifteen (15) days of the conclusion of the hearing. Notice of the decision shall be mailed to the applicant at his or her last known mailing address within twenty (20) days of the conclusion of the hearing. (f) stay Pending Hearinq. The suspension or revocation of any permit or license for which a request for review has been timely filed under this Section, shall be stayed pending decision of the Hearing Examiner. Nothing in this subsection shall be construed to require any officer or employee of the city to issue any permit or license. (g) Right of Appeal to City Council. Any decision of the Hearing Examiner may be appealed to the city Council by filing a written notice thereof with the City Clerk within ten (10) days after the notice of the decision of the Hearing Examiner has been mailed. The right of appeal to the City council is conditioned upon the payment of fees to the City in an amount sufficient to recover the cost of the City incurred in preparation of the record and transcript of the proceedings before the Hearing Examiner. - 40 - e e (h) Action by City Council. The City Council shall make a decision within forty-five (45) days after receipt of the notice of appeal by the city Clerk. In making its decision, the City council shall exercise independent judgment in evaluating the record and transcript of the proceedings. No new evidence shall be presented to the City Council upon appeal unless it is established that the parties with reasonable diligence could not have submitted such evidence to the Hearing Examiner. The decision of the City Council shall be final on the date the decision is made. (i) No stay Pendinq Appeal to City Council. The suspension or revocation of any permit or license which has been sustained by the Hearing Examiner shall not be stayed pending appeal to the City Council but shall be effective immediately upon the date of mailing of notice of the decision of the Hearing Examiner. (j) Review of City Council Decision. The decision of the City Council shall be reviewable by petition filed pursuant to Code of Civil Procedure section 1094.5, provided such review is sought not later than the ninetieth (90th) day following the date on which the decision becomes final in accordance with provisions of Section 1400 of this Code and Code of civil Procedure section 1094.6. SECTION 2. sections 6100, 6101, 6102, 6103, 6104, 6106, 6107, 6108, 6109, 6110, 6111, 6112, 6113, 6114, 6115, 6116, 6117, 6118, 6119, 6124, 6126, 6127, 6200, 6201, 6202, 6203, 6204G, 62041, 6204L, 6204S, 6209, 6211, 6212, 6212A, 6212B, 6212C, - 41 - e e 62120, 621201, 6212E, 6212F, 6213, 6214, 6215, 6217, 6219, 6219A, 6225, 6225A, 6226, 6227, 6228, 6229, 6230, 6232, 6236, 6237, 6237A, 6237B, 6237C, 6237D, 6237E, 6240, 6245, 6246, 6247, 6247A, 6247C, 62470, 6247E, 6247G, and 6247H of the Santa Monica Municipal Code are hereby repealed. SECTION 3. 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 4. 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 declared invalid or unconstitutional without regard to whether any portion of this Ordinance would be subsequently declared invalid or unconstitutional. SECTION 5. 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 - 42 - e e within 15 days after its adoption. This Ordinance shall become effective after 30 days from its adoption. APPROVED AS TO FORM: ~~.~ ROBERT M. MYERS City Attorney - 43 - e e i-& CA:RMM:mox80c/hpw City Council Meeting 5-8-90 MAY 8 1990 Santa Monica, California SUPPLEMENTAL STAFF REPORT FROM: Mayor and City Council City Attorney TO: SUBJECT: Ordinance Repealing Various sections of Chapters 1 and 2 of Article VI of the Santa Monica Municipal Code and Adding Sub chapters lA, lB, 1C, and 1D to Article VI of the Santa Monica Municipal Code Relating to Business License Taxes At its meeting on April 24, 1990, the City Council introduced for first reading an ordinance revising the city's Business License Tax Ordinance. The ordinance is now presented to the City council for adoption. RECOMMENDATION It is respectfully recommended that the accompanying ordinance be adopted. PREPARED BY: Robert M. Myers, City Attorney Linda A. Moxon, Deputy city Attorney 1}-E MAY 8 199D Agenda Item # BEFORE DISTRIBUTION ~CK CONTENT DISTRIBUTION OF RESOLUTION # Counc11 Meet1ng Date ~~~ ~~() !?-E ;tk OF ALL FOR CIJltCLERK'S ACTION ORDINANCE # /~~:5 Introduced: S- /1./9'0 Adopted: S- / ~ /9 0 ALWAYS PUBLISH ADOPTED ORDINANCES Cross out Attorney's approval Was 1t amended? VOTE: Aff1rmative: Negat1ve: Absta~n: Absent: ~~ PROOF VOTES WITH ANOTHER PERSON BEFORE ANYTHING DISTRIBUTION: ORIGINAL to he s~gned, sealed and f~led 1n Vault. 48DO. hAJ/L...EC. QFlJaER.. .....)r;;l1f.,J IU(.,S j r -:Qr..E.D 7 ~E- NEWSPAPER PUBLICATION (Date: Department or1g1natlng staff report ( Laur~e Lieberman) Ord~nances only for Attorney ( Claudia Thompson) 2 Management Serv~ces Lynne Barrette ORDINANCES ONLY 1 Agency mentioned in document or staff report (certif ~ed?) SubJect file (agenda packet) 1 Counter f1le 1 Others: (Rev~ew for Airport Audltor~um BU1ld1ng Dept. ClEO departments who need to know). Parking Auth. Personnel Plannlng Pollce Purchaslng Recr/Parks Transportat1on Treasurer Finance General Servo Library Manager F1re SEND FOUR COPIES OF ALL ORDINANCES TO: CODED SYSTEMS 120 Ma1n Street Avon, New Jersey 07717 4 SEND FOUR COPIES OF ALL ORDINANCES TO: 4 Debra Myr1ck Santa Monica Munlcipal Court 1725 Maln Street, Room 118 Santa Monica, CA 90401 Total Caples ,~6 e e Adopted and approved this 8th day of May, 1990. O~/~ " \ Mayor ij I hereby certify that the foregoing Ordinance No. 1523{CCS) was duly and regularly introduced at a meeting of the City council on the 1st day of May 1990i that the said Ordinance was thereafter duly adopted at a meeting of the city council on the 8th day of May 1990 by the following council vote: Ayes: Councilmembers: Abdo, Finkel, Genser, Mayor Zane Noes: Councilmembers: Jennings, Reed Abstain: Councilmembers: None Absent: Councilmembers: Katz ATTEST: ~ ",- - ~~~.~ ASsr. CWty Clerk: ~ =