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C~ty Council Meeting 9-25-90 Santa Monica, California
STAFF REPORT
TO: Mayor and City council
FROM: City Attorney
SUBJECT: Revision to the Additional Business License
Tax Levied in the Montana Avenue Business
Improvement Assessment District
INTRODUCTION AND BACKGROUND
On July 9, 1974, the City Council of the City of Santa
Monica adopted Ordinance Nwnber 960 (CCS) (the ttOrdinance" )
pertaining to the establishment of a business improvement area to
provide for the levy of an additional business license tax (the
II Fee" ) for the general promotion of business and professional
activities in the Montana Avenue Business Improvement Assessment
District (the "District").
The Fee is payable by all business license holders
occupying business premises in the District.
Under the Ordinance, the Fee was based upon a percentage of
the general business license tax established pursuant to Article
VI of the Santa Monica Municipal Code, with minimum and maximum
dollar caps.
The general business license tax rates were recently
increased. After review and analysis by City Staff, it has been
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determined that the Fee (currently based on a percentage of the
general business license tax) should be modified to a flat fee of
One H~ndred Dollars ($100.00) for each bus~ness in the District.
Revisions to the calculation and amount of the tax levy for
the Distr~ct must comply with the provisions of Streets and
Highways Code Section 36000 et. seq.
Accordingly, this staff report recommends adoption of the
attached Resolution of Intention to change the Additional
Business License Tax Levied in the District. Adoption of the
Resolution is the first step in making such revision to the tax
levy. A public hearing will be set by the Resolution for
introduction of an ordinance amending the tax rate levy.
BUDGET/FINANCIAL IMPACT
Total business District revenues budgeted for FY 1990/91
are $12,700.00. Upon adoption of the amendment to the ordinance,
revenues will increase by $13,500.00 to a total of $26,200. The
staff report transmitting the revised ordinance to the City
council for final reading will include appropriate implementing
budget adjustments for City Council approval.
RECOMMENDATION
It is respectfully recommended that the City Council adopt
the attached Resolution and direct the City Attorney to prepare
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an ordinance to amend the additional Business License Tax levied
~n the Montana Avenue Business Improvement Assessment District.
Prepared by: Mike Dennis, Director of Finance
L~nda A. Moxon, Deputy City Attorney
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City Council Meeting 9-25-90 Santa Monica, California
RESOLUTION NUMBER 8091(CCS)
(City Council Series)
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A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
SANTA MONICA DECLARING ITS INTENTION TO CHANGE THE
ADDITIONAL BUSINESS LICENSE TAX LEVIED IN THE
MONTANA AVENUE BUSINESS IMPROVEMENT ASSESSMENT AREA
WHEREAS, on Jul y 9 I 1974, the City Council of the C1.ty of
Santa Monica adopted Ordinance Number 960 (CCS) (the "Ordinance")
perta~ning to the establishment of a business improvement area to
provide for the levy of an additional business license tax (the
"Fee" ) for the general promotion of business and professional
activities in the Montana Avenue Business Improvement Assessment
District (the "District"), such Fee to be payable by all business
license holders OccupYlng business premises in the District; and
WHEREAS, such District was established pursuant to the
prov1.sions of Part 5 of Division IS, commencing wlth section
36000 of the Streets & Hlghways Code (the "Law"); and
WHEREAS, the Fee is based upon a percentage of the general
business license tax established in Article VI of the Santa
Monica Municipal Code; and
WHEREAS, the City Council desires to revise the amount of
the Fee levied in the District by changing such fee from a
percentage of the general business license tax to a flat rate per
business; and
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WHEREAS. the law provides that any change in the rate or
levy of the Fee requires that the City Council adopt a resolution
of intention to change such rate or levy at least fifteen (15)
days prior to a hearing on an ordinance pertaining to such
changes,
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NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SANTA
MONICA DOES HEREBY RESOLVE AS FOLLOWS:
SECTION 1. That the city council hereby declares its
intention to change the additional license tax levied in the
District. The proposed change in such additional license tax
would be to revise such additional license tax to a flat rate
amount equal to One Hundred Dollars ($100.00) per business. Said
additional business license tax shall be payable concurrently and
at the same time as the general business license tax upon which
it is based. For failure to pay said addltional license tax on
the due date thereof, penalties shall be exacted as set forth in
Section 6015 of the Santa Monica Municipal Code.
SECTION 2 . That notice 15 hereby g~ven that on the 23rd
day of October, 1990, at the city Counc~l Chambers located at
1685 Main street, Santa Monica, California, a hearing will be
held to consider the proposed changes in the additional 11cense
tax for the District, pursuant to section 36061 of the Streets &
Highways Code of the state of California.
SECTION 3. That the City Clerk shall cause the resolution
to be published once in The outlook, a newspaper of general
circulation in said City, and shall cause a completed copy of
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this resolution to be mailed, postage prepaid I to each business
license holder in the District, at his or her business address.
The city Clerk shall also cause a copy of this resolution to be
posted at three ( 3) public places in the District. Such
publlcation, mailing and posting shall be completed at least ten
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(10) days prior to the time of the hearing.
SECTION 4. The City Clerk shall cert~fy to the adoption of
this resolution, and thenceforth and thereafter the same shall be
in full force and effect.
APPROVED AS TO FORM:
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ROBERT M. MYERS
city Attorney
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Adopted and approved this 25th day of September, 1990.
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I hereby certify that the foregoing Resolution No. 8091(CCS)
was duly adopted by the City Council of the City of Santa Monica
at a meeting thereof held on September 25, 1990 by the following
council vote:
Ayes: Councilmembers; Abdo, Finkel, Genser, Jennings,
Katz, Reed, Mayor Zane
Noes: Councllmembers: None
Abstain: Councilmembers: None
Absent: Councllmembers: None
ATTEST:
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A~~ CiJY Clerk
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