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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,
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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,
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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,
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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.
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(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
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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
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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.
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(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
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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.
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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
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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.
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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
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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.
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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.
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(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.
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(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
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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
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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
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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
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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.
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(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
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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.
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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.
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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.
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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:
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(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.
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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
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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.
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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
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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).
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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.
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34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
50.
5l.
52.
53.
54.
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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.
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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.
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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.
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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
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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.
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(~) 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.
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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.
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(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
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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.
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(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,
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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
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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
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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
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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:
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ASsr. CWty Clerk: ~ =