HomeMy WebLinkAboutCC ORD 1994-2085 Adds §§ 6.20.030 and 6.20.050 and amends §§ 6.20.020 and 6.20.040, apartment rental (6.20)ORDINANCE NO. 94-2085
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
NATIONAL CITY AMENDING PORTIONS OF
CHAPTER 6.20 OF THE NATIONAL CITY MUNICIPAL CODE,
AMENDING SECTION 4 OF ORDINANCE NO. 1407,
AND AMENDING SECTION 2 OF ORDINANCE NO. 93-2062,
CONCERNING RESIDENTIAL RENTALS
BE IT ORDAINED by the City Council of the City of National
City as follows:
Section 1. That the title of Chapter 6.20 of the National
City Municipal Code is hereby amended to read as follows:
Chapter 6.20 RESIDENTIAL RENTALS
Section 2. That Section 6.20.020 of the National City
Municipal Code, and Section 2 of Ordinance No. 93-2062, are hereby
amended to read as follows:
6.20.020 License Fee. Any person, firm,
corporation, partnership or other entity owning residential
rental units in the city shall pay a license fee based on
the number of units owned as follows:
A. Persons owning one to four units at one
location or a total of one to four units at various
locations, shall pay fifty dollars per unit for the first
unit, and fifteen dollars per unit for each additional
unit.
B. Persons owning a total of five or more units
at various locations, but fewer than thirty-one units at
any one location, shall pay a license fee of fifty dollars
per unit for the first unit, and fifteen dollars per unit
for each additional unit, or may, at his or her option, pay
a base tax of seventy-five dollars in addition to the sum
of the tax set forth in the tax table in Appendix "A"
based on gross receipts (gross rents) derived by such
person from all units owned by the person within the city.
The gross tax rate is one tenth of one percent.
C. Persons owning thirty-one to sixty units at
one location shall, for each such location, pay a base tax
of one hundred dollars in addition to the sum of the tax
set forth in the tax table in Appendix "A" based on gross
receipts (gross rents) derived by such person from each
complex owned by the person within the city. The gross tax
rate is one tenth of one percent. A separate calculation
and payment must be provided for each location of rental
properties.
D. Persons owning sixty-one or more units at one
location shall, for each such location, pay a base tax of
one hundred fifty dollars in addition to the sum of the tax
set forth in the tax table in Appendix "A" based on gross
receipts (gross rents) derived by such person from each
complex owned by the person within the city. The gross tax
rate is one tenth of one percent. A separate calculation
and payment must be provided for each location of rental
properties.
Ordinance No. 94-2085
Page 2 of 3
Section 3. That Section 6.20.030 is added to the National
City Municipal Code, to read as follows:
6.20.030 Annual Review. The gross tax rate of
one -tenth of one percent will be reviewed annually for
inflation against the San Diego All Urban Consumer Price
Index. The maximum annual increase in the gross tax rate
shall be no more than five percent.
Section 4. That Section 6.20.040 of the National City
Municipal Code, and Section 4 of Ordinance No. 1407, are hereby
amended to read as follows:
6.20.040 Exemptions. A. No tax shall be
calculated on a residential rental unit in the following
situations:
1. The unit is the primary residence of the property owner
for at least six months of the year and no portion of
the residence is rented, leased or sublet for any
portion of the year.
2. The unit is occupied by a family member and is rented
at less than current owner expense and is declared as
family occupied on the owner's Federal Income Tax
return. Current owner expense is defined as including
mortgage payments, property taxes, association fees,
assessments, property insurance, and utilities.
3. The unit is not available for rent for any period of
time
4. The unit is directly owned by a Federal, State, County,
Local or Special District governmental agency.
5. The unit is unoccupied and is under construction and
will not be occupied for any portion of the tax year
6. The unit sold and escrow closed during first two months
of the taxable year
B. Proof of exemption eligibility will be
required for certain exemptions and may be different for
each exemption claimed. Exemption eligibility is only good
for one year and must be renewed each taxable year by the
tax due date or be subject to an administration fee.
Section 5. That Section 6.20.050 is added to the National
City Municipal Code, to read as follows:
6.20.050 Change of Ownership. All annual
taxes imposed by this chapter shall be due and payable in
advance on the first day of January of each year and
delinquent on the first day of March. If ownership of any
unit changes during this period or after the tax has been
paid, the new owner will be responsible for registering and
paying only the base amount of the tax and will not report
and pay on gross receipts until the following January. The
base amount is as follows: one to four units, fifty
dollars; five to thirty units, seventy-five dollars; thirty-
one to sixty units, one hundred dollars; sixty-one or more
units, one hundred fifty dollars.
Ordinance No. 94-2085
Page 3 of 3
Section 6. Pursuant to Section 36937(d) of the California
Government Code, this Ordinance shall take effect immediately as a
tax relating to the usual and current expenses of the city.
PASSED and ADOPTED this 22nd day of November , 1994.
George H. Waters, Mayor
ATTEST:
L ri Anne Peoples, City Clerk
APPROVED AS TO FORM:
George H. Eiser, III
City Attorney
APPENDIX "A"
UNITS BASE
1 to 4 units $50.00 /$15.00
5 to 30 units $75.00
31 to 60 units $100.00
61 + units $150.00
+ gross rate
+ gross rate
+ gross rate
GROSS TAX
$20,000 to $99,999 $60.00 + base
$100,000 to $299,999 $200.00 + base
$300,000 to $599,999 $450.00 + base
$600,000 to $899,999 $750.00 + base
$900,000 to $1,499,999 $1,175.00 + base
$1,500,000 to $2,499,999 $2,000.00 + base
$2,500,000 to $3,499,999 $3,000.00 + base
$3,500,000 to $4,499,999 $4,000.00 + base
$4,500,000 + $5,000.00 + base
Passed and adopted by the Council of the City of National City, California,
on Novenlber..2.2,..1.994 by the following vote, to -wit:
Ayes: Councilmen Dalla, Inzunza, Morrison, Waters
Nays: Councilmen ...nAtig
Absent: Councilmen ...None
Abstain: Councilmen ...Zarate
AUTHENTICATED BY:
GEORGE H. WATERS
By:
Mayor of the City of National City, California
City Clerk of the City of National City, California
Deputy
I HEREBY CERTIFY that the foregoing ordinance was not finally adopted
until seven calendar days had elapsed between the days of its introduction
and the days of its final passage, to wit, on ........ 1994
and on November..22,, .19.94. per. Gov't Code. Section..3 693 7(d)
I FURTHER CERTIFY THAT said ordinance was read in full prior to its
final passage or that the reading of said ordinance in full was dispensed
with by a vote of not less than a majority of the members elected to the
Council and that there was available for the consideration of each mem-
ber of the Council and the public prior to the day of its passage a written
or printed copy of said ordinance.
I FURTHER CERTIFY that the above and foregoing is a full, true and cor-
rect copy of ORDINANCE NO.94-2085of the City of National City, passed
and adopted by the Council of said City on November 22, 1994
(Seal)
City Clerk of the City of National City, California
By:
Deputy