HomeMy WebLinkAboutCC ORD 2003 - 2224ORDINANCE NO. 2003 - 2224
AN ORDINANCE OF THE CITY COUNCIL OF THE
CITY OF NATIONAL CITY AMENDING TITLE 6 OF
THE NATIONAL CITY MUNICIPAL CODE RELATING TO
BUSINESS AND FRANCHISE TAXES BY AMENDING
CHAPTERS 6.04 (BUSINESS TAXES) AND 6.20 (RESIDENTIAL
RENTAL TAXES), RECODIFYING AND RENUMBERING
CHAPTER 6.70 INTO TITLE 4 AS CHAPTER 4.50 RELATING
TO BUILDING CONSTRUCTION FEES, AND REPEALING
CHAPTERS 6.14 (ADULT MOVIES AND BOOKSTORES),
6.18 (AMUSEMENT ARCADES), 6.22 (AUCTIONS AND
AUCTIONEERS), 6.24 (BOWLING ALLEYS), 6.30 (DANCE
HALLS), 6.34 (DELIVERY SERVICES), 6.44 (GOING OUT OF
BUSINESS SALES), 6.54 (PAWN BROKERS), 6.60 (SWAPMEETS),
6.62 (MOBILE HOME PARKS), 6.64 (MOBILE AMUSEMENT
VEHICLES), 6.66 (MOBILE SEARCHLIGHT ADVERTISING),
6.68 (TOWING SERVICES), 6.73 (VIDEO MACHINES), AND AMENDING
TITLE 10, BY ADDING CHAPTER 10.57 REGULATING SWAPMEETS
BE IT ORDAINED by the City Council of the City of National City that
the National City Municipal Code is amended as follows:
Section 1. That Title 6 is amended by changing the heading and the table of
contents to read as follows:
Chapters:
6.04
6.10
6.20
TITLE 6
BUSINESS AND FRANCHISE TAXES
Business tax license
Cable television
Residential rentals
Section 2. That Chapter 6.04 is amended in its entirety by amending
Sections 6.04.010 through 6.04.250 and adding Sections 6.04.260 through
6.04.430, all to read as follows:
2003 Ordinance Business and Franchise Taxes
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Sections:
I. GENERAL
6.04.010
6.04.020
6.04.030
6.04.040
II. DEFINITIONS
6.04.050
Chapter 6.04
BUSINESS TAX LICENSE
Purpose of chapter
Effect of other ordinances
Recodification
Severability
Definitions
►II. ADMINISTRATION
6.04.060
6.04.070
6.04.080
6.04.090
6.04.100
6.04.110
6.04.120
6.04.130
6.04.140
6.04.150
6.04.160
6.04.170
Rulemaking authority
Statutory exemptions or apportionment
Statements and recordkeeping
Information confidential
Business tax license —Nontransferable —Change of name,
location or ownership
Replacement of business tax license or decal
Effect of dishonored check
Cancellation of business tax license and termination of future
tax liability
Transition and administrative provisions
Audit
Appeals
Revocation of Business Tax License
IV. APPLICATION, ISSUANCE AND DISPLAY OF LICENSE
6.04.180
6.04.190
6.04.200
6.04.210
Contents of application
Contents of business tax license
Posting of business tax license and sticker or decal
[Reserved]
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V. CLASSIFICATION OF BUSINESS
6.04.220
6.04.230
6.04.240
6.04.250
Determination of business classification
Special classification and administration rules for multiple
business activity or location, or both, and warehouses,
headquarters and distribution facilities
Independent contractors
[Reserved]
VI. COMPUTATION AND PAYMENT OF TAXES
6.04.260
6.04.270
6.04.280
6.04.290
6.04.300
6.04.310
6.04.320
6.04.330
6.04.340
VII. REFUNDS
6.04.350
6.04.3E
Business tax payment —Required
Initial business tax
Computation of total business tax based on gross receipts
Business tax —How and when payable
Computation of tax upon failure to file an initial application or
a renewal application
Business by vehicle —Optional rate
Businesses located outside city limits —Optional rate
Specific taxes applicable to specific categories of businesses
[Reserved]
Refunds of overpayments
Refund for termination by governmental action
VIII. COLLECTION, ENFORCEMENT AND PENALTIES
6.04.370
6.04.380
6.04.390
6.04.400
6.04.410
IX. VIOLATIONS
6.04.420
6.04.430
X. APPENDICES
A.
B.
Delinquent taxes —Penalties —Installment payment
Tax deemed debt —Collections
Effect of mistakes
Enforcement
[Reserved]
Misuse of business tax license or indicia
Penalty for violations
GROSS RECEIPTS TAX TABLE
FLAT TAX RATES FOR SPECIFIC BUSINESSES
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I. GENERAL
6.04.010 Purpose of chapter. A. This chapter is enacted to raise revenue
for municipal purposes. The business tax is revenue to the General Fund for the
privilege of conducting business within the City of National City and receiving the
benefits of various City services.
B. This Chapter 6.04 is a recodification of prior regulations governing
business taxes. It applies to all persons conducting business within National City.
It establishes requirements for payment and procedures for licensing, administration
and enforcement of the business tax.
6.04.020 Effect of other ordinances. A. Except as provided in Section
6.04.020B, persons required to pay a business tax for the privilege of conducting
business under the provisions of this chapter shall not be relieved from the payment
of any tax or permit fee required under any other ordinance of the city, and shall
remain subject to the regulatory provisions of all other ordinances. Payment of the
business tax and issuance of a business tax license does not authorize the conduct
of any business or act in violation of any law or regulation applicable to that
business or its location. It shall not be a defense to any act performed in violation
of this Municipal Code that a business tax license was issued.
B. The Residential Rental Tax that is imposed on owners and operators of
residential rental units pursuant to Chapter 6.20 is in lieu of the tax imposed by this
Chapter 6.04. Except as noted, the provisions of this Chapter 6.04 shall apply to
the administration and enforcement of Chapter 6.20 regarding payment,
administration and enforcement of the Residential Rental Tax.
6.04.030 Recodification. A. The amendments made to this Chapter 6.04
by Ordinance No. , 2003 constitute a recodification of previously existing
provisions, and a republication of the Schedules and Appendices of or applicable to
this Chapter 6.04, together with clarifying amendments regarding business taxes,
and shall not be construed as imposing any new or higher tax applicable to
businesses in the city.
B. Appendix "A" to Ordinance No. 1606 adopted on November 15, 1977
established a tax schedule by industry classification. It is referred to in this Chapter
6.04 as the "business tax rate classification schedule". It maintains existing tax
classification schedules based on business classification. A copy is on file in both
the Office of the Collector and the City Clerk.
C. Appendix "A" to Ordinance 2037 adopted September 1, 1992,
established the annual business tax payable based on classification and gross
receipts, and is hereby republished and recodified as Appendix A to this Chapter
6.04. It is titled "Gross Receipts Tax Table".
D. Appendix "B" is added to this Chapter 6.04 to list the various specific
flat rate taxes that were previously adopted by Ordinance Nos. 1012, 1337, 1788,
1606 and 2037 for particular types of businesses, thereby republishing and
recodifying those taxes. Appendix "B" is titled "Flat Tax Rate for Specific
Businesses."
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6.04.040 Severability. The City Council declares that the invalidity of any
section or portion of this ordinance or this chapter 6.04 as recodified by Ordinance
2003- , shall not affect the validity of any other remaining section or
portion; that the Council would have adopted each of those remaining portions,
notwithstanding any later declared invalidity. If any provision is determined by a
court to be irivalid, it shall be severed, or if it can be judicially interpreted in a way
that would harmonize it with the remaining provisions, then it may be applied as
interpreted, so as to give full purpose, meaning and effect to the remaining
provisions of this chapter and ordinance.
I1. DEFINITIONS
6.04.050 Definitions. As used in this chapter, the following terms and
phrases shall have the meanings ascribed to them in this section:
"Adult book store" is as defined in Section 18.69.020.
"Adult cabaret" is as defined in Section 18.69.020.
"Adult movies" is as defined in Section 18.69.020.
"Amusement arcade" is any premises defined in Section 18.04.033 in which
any greater number of coin operated amusement devices than those specified in
Section 18.16.191 as constituting an incidental use are installed.
"Auctions" or "Auctioneer" is as defined by Civil Code Section 1812.601.
"Bingo" is as defined in Section 10.27.010.
"Bowling alleys" are premises where one or more bowling alleys are installed
for the purpose of allowing patrons to participate in the sport of bowling.
"Business" shall mean any and all activity engaged in or caused to be
engaged in within the city as a principal or as an independent contractor for the
purpose of commerce, including, without limitation, any commercial or industrial
enterprise, trade, profession, occupation, vocation, calling, or livelihood, the leasing
or rental of real estate, and every other kind of activity carried on whether for gain
or profit or as a non-profit organization, excluding only the services rendered by an
employee to his or her employer. "Business" also includes a home -based
occupation or entity described under "person" that markets, sells, designs or
creates documents, goods, merchandise, handicrafts or works of art or literature
intended for sale.
"Business by vehicle" means the driving or operating of any vehicle defined
by Vehicle Code Section 670 or any wagon for the purpose of transportation, sale,
collection, or delivery of goods, wares, merchandise, or other personal property of
any kind from that vehicle or wagon, either as a principal business or in connection
with any other business, or in soliciting for work, labor, or services to be performed
upon the public streets or private property on or from that vehicle or wagon, or to
be performed on goods, wares, merchandise, clothes, or other personal property to
be taken for such purpose to a plant or establishment either inside or outside the
city through the use of that vehicle or wagon. This definition shall not apply to the
delivery of goods by vehicle operating in conjunction with a fixed place of business
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within the city for which a business tax has been paid pursuant to the provisions of
this Chapter. This definition shall not be construed as imposing a tax upon vehicles,
but rather as a method of classification of businesses in which vehicles are used.
"Business tax license", "business license" and "tax license" have the sarne
meaning and effect as the terms "business license tax", "license tax" and "business
license" which were in effect prior to the adoption of Ordinance 2003-
These terms are adopted as a redefinition and recodification of an existing tax
revenue collection procedure.
"Coin operated equipment" or "coin operated amusement device" means a
machine, device or equipment through which products, entertainment or services
are vended or provided to a customer upon payment by the insertion of a coin,
currency or token into a receptacle on the machine, or for which an electronic or
mechanical authorization or credit is generated by payment at a central station or to
an attendant. The term includes, without limitation, amusement devices, pay
telephones, video machines, peep show devices, food and beverage dispensers and
laundry equipment.
"Collector" means the city official charged by the City Manager, or the City
Treasurer when applicable, with the administration and enforcement of this chapter,
and his or her authorized deputies or assistants.
"Conduct", when used as a verb or in a verb form, means and includes
transacting, maintaining, prosecuting, practicing, operating or carrying on. When
used as a noun, it means and includes the act by which a transaction, practice or
operation is effected.
"Conducting business" or "doing business" means a process by which a
"person" defined in this Section 6.04.050 attempts, manages, transacts, begins or
carries on a "business" within the city or from an address or location in the city to
another city or jurisdiction. It can also include business transactions from an
address in another jurisdiction to a location or address within the city. Address or
location includes an office, warehouse, manufacturing facility, store, any facility or
structure by or through which business is conducted or facilitated, as well as a
"home business" or "home office" at a residence at that location. Prima facie
evidence of conducting business includes, but is not limited to, the use by a person
of signs, circulars, cards, telephone book or directory listings, newspapers,
advertising, personal solicitation or other representation which lists an address in
the city. Any person who owns and rents out commercial real estate in the city, or
who holds an active license or permit issued by a governmental agency and
practices that trade or profession in National City is also considered to be
conducting business in the city.
"Contractor" is a person defined by Business and Professions Code Section
7026. (The term "subcontractor" is used to define a person licensed as a
contractor who performs work for or under the direction of a general contractor.) It
includes "A", "B", "C" and "D" categories of licensed individuals.
"Cost of doing business" means an amount which is equivalent to the
volume of business performed by or at any local office, facility, agent, broker or
employee performing only administrative or management related services in
connection with sales or services rendered in another jurisdiction. The amount shall
be computed by determining the total cost of maintaining that local office, facility,
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agent, broker or employee, and shall include, but not be limited to, the wages,
salaries, commissions, bonuses, rent, and/or depreciation, telephone, postage,
utilities, janitorial and all other expenses allocated for the maintenance and
operation of that office, facility, agent, broker or employee.
"Dance halls" are premises, other than an adult cabaret, where patrons are
allowed to dance as singles, couples or in a group to the accompaniment of live or
recorded music.
"Day" or "days", when used to define a period of time for commencement or
completion of action shall refer to calendar days, except when otherwise specified.
"Disabled veteran" means any honorably discharged member of the Armed
Forces who is physically unable to earn a livelihood by manual labor.
"Employee" is as defined by Labor Code Sections 3351 and 3352. The
indicia of "employee" status includes the principal's control or definition of the
hours or terms of labor, the means and manner by which the work is performed or
the results accomplished, and the right of discharge. Any person rendering service
for another, other than as an independent contractor, is presumed by Labor Code
Section 3357 to be an "employee." An employee is a person for whom an
employer or principal is required to withhold federal or state tax from compensation
for services rendered. (An employee is not required to obtain a business tax
license). See also "Independent Contractor."
"Garage sale" is as defined in Section 7.21 .120.
"Gross receipts" includes the total amounts actually received or receivable
during a calendar year for the performance of any act or service, of whatever
nature it may be, for which a charge is made or credit allowed, whether or not such
act or service is done as a part of or in connection with the sale or delivery of
materials, services, goods, wares or merchandise within the city, or outside the city
when the business is located within the city and the proceeds are credited to or for
the account of the business located within the City. Included in "gross receipts"
shall be all commissions, fees, receipts, receipts from coin operated equipment,
cash, credits and property of any kind or nature, without any deduction therefrom
on account of the cost of the property sold, the cost of materials used, labor or
service costs, interest paid or payable, or losses or other expenses whatsoever.
Excluded from "gross receipts" shall be the following:
1. Cash discounts allowed and taken on sates;
2. Credit allowed on property accepted as part of the purchase
price and which property may later be sold;
3. Any tax required by law to be included in or added to the
purchase price and collected from the consumer or purchaser;
4. Such part of the sale price of property returned by purchasers
upon rescission of the contract of sale refunded either in cash or by credit;
5. Amounts collected or held in trust for others where the business
is acting as an agent or trustee, to the extent that such amounts are paid to or for
the benefit of those for whom collected (the collector may require proof of payment
or disbursement);
6. That portion of the receipts of a general contractor which
represents payments to subcontractors; provided, that such subcontractors are
licensed under this chapter, and the general contractor furnishes the collector with
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the names and addresses of the subcontractors and the amounts paid each
subcontractor;
7. Receipts of refundable deposits, except that refundable deposits
forfeited and taken into the income of the business shall not be excluded;
8. As to a real estate agent or broker, the sales price of real estate
sold for the account of others, except for that portion which represents commission
or other income to the agent or broker;
9. As to a retail gasoline dealer, that portion of his or her receipts
from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax
imposed by and previously paid under the provisions of Part 2 of Division 2 of the
Revenue and Taxation Code of the state;
10. As to a retail gasoline dealer, the special motor fuel tax imposed
by Section 4041 of Title 26 of the United States Code, if paid by the dealer or
collected by him from the consumer or purchaser;
1 1 . As to alcoholic beverage sales, that portion of receipts excluded
under Article XX, Section 22 of the California Constitution.
"Home business" or "home office" refers to a business, trade or occupation
that is conducted from a residential dwelling unit located in National City, and
which requires a home occupation permit issued by the Planning Director under the
provisions of Title 18 of this code.
"Independent contractor", as defined by Labor Code Section 3353, means
any person who renders service for a specified compensation for a specific result,
and who is under the control of a principal as to the result of work only and not as
to the means by which that result is accomplished. An independent contractor may
also be defined as a person for whom the principal is required to issue a Form 1099
for compensation for services rendered.
"Live ent rtainment" and "adult cabaret" is as defined by Section 18.69.020
and Section 10.73.020.
"Mobile amusement vehicle" means a mobile platform upon which is installed
one or more amusement devices.
"Mobile searchlight advertising" means a vehicle upon which is installed one
or more floodlights or high powered searchlights for the purpose of advertising or
promoting an event.
"Peep show" and "peep show device" is as defined in Section 18.69.020 or
Chapter 15.36.
"Person" as used in this Chapter 6.04 means and includes all domestic and
foreign corporations, associations, syndicates, joint stock corporations, limited
liability companies, partnerships of every kind, clubs, business or common law
trusts, societies, and natural individuals conducting any business in the city as sole
proprietor, or any combination of such entities, other than as an employee.
"Residential rental unit" is as defined in Section 6.20.010.
"Specialty contractor" is as defined by Business and Professions Code
Section 7058.
"Sticker" refers to a decal issued for display in a window to evidence the
issuance of a business tax license.
"Swapmeet" is as defined in Business and Professions Code Section 21661.
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"Taxis—Paratransit" is as defined by Chapter 11 .70.
"Video machine" means an electronic or mechanical coin operated
amusement device, other than a peep show device, which projects upon a screen
electronic or computer generated images capable of manipulation by a player for the
purpose of amusement of the player or some other person in the vicinity of the
device.
III. ADMINISTRATION
6.04.060 Rulemakinq authority. The collector is authorized to make all
rules, determinations and regulations consistent with the provisions and intent of
this chapter as may be necessary and proper to aid in the administration and
enforcement of the provisions of this chapter. Copies of those rules shall be
maintained in the Office of the Collector, available for public inspection.
6.04.070 Statutory exemptions or apportionment. A. Nothing in this
chapter shall be deemed or construed to apply a tax to a Savings and Loan
Association, any non-profit corporation or association exempt from income taxation
pursuant to Revenue and Taxation Code Section 23701 or Section 501(C) 3 of the
Internal Revenue Code, or to any person conducting any business exempt from the
payment of business or income taxes by virtue of the Constitution or applicable
statutes of the United States or the state. The collector shall administer the
provisions of this Chapter 6.04 in a manner consistent with state and federal law
regarding avoidance of burdens on interstate or interjurisdictional commerce
applicable to a taxpayer or class of taxpayers. The collector may require proof of
the payment of taxes to other jurisdictions when necessary to a determination
regarding apportionment of taxes applicable to businesses conducting business in
more than one jurisdiction.
B. Any person claiming exemption from or an apportionment of tax
pursuant to this section shall file a sworn statement with the collector stating the
facts upon which the exemption or apportionment is claimed, and shall provide a
copy of all documents supporting the claim of exemption. In the absence of
sufficient evidence substantiating the claim, that person shall be liable for the
payment of the taxes imposed by this chapter.
C. The collector, upon a proper showing, shall issue a fee exempt license
to any person exempt from tax under the provisions of this section without
requiring payment of the tax required by this chapter. The exempt license shall
expire December 31 st of each year and shall be renewed annually prior to the last
day of February of the following year in the manner prescribed for all businesses.
D. After giving notice and providing a reasonable opportunity to the
person for a hearing, the collector may revoke or disallow any exemption or
apportionment granted pursuant to the provisions of this section upon evidence that
the business is not entitled to the exemption or apportionment as provided herein.
Appeals from that determination may be made in accordance with Section
6.04.160.
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E. In addition to those businesses exempted under Section 6.O4.070A, the
following are also exempted from the payment of a business tax under this chapter:
1. Any natural person of the age of sixteen years and under whose
annual gross receipts from all businesses in the city are five hundred dollars or less.
2. Any public utility or utility service provider making franchise
payments to the city, except to the extent of the value of retail sales or services
provided and not covered or excluded within the terms of the franchise agreement.
3. Any person or organization conducting no more than two garage
sales per calendar year, each sale not exceeding four (4) consecutive days,
provided a garage sale permit pursuant to Section 7.20.120 is first obtained.
4. Any business licensed in another jurisdiction which, incidental to
its business activity within that other jurisdiction, only delivers goods or
merchandise free of any delivery charge and performs no other service within this
jurisdiction.
5. Any occasional vendor selling used merchandise at a licensed
swapmeet within the city who rents a stall or booth for not more than two periods
of not more than four (4) consecutive days each per calendar year is exempt from
payment of business taxes. A business license is required for all other vendors.
6. Any disabled veteran who sells only goods and merchandise
owned by him or her as a sole proprietor, and not as an employee of another.
7. Any occasional vendor selling goods designed and made by that
vendor as a principal, and not as an employee, at an arts and crafts fair or show for
not more than two periods of not more than four (4) consecutive days each, per
calendar year, when such vendor is exempted from possessing a resale license
issued by the State Board of Equalization. A vendor selling through an employee is
not exempt.
6.04.080 Statements and recordkeepinq. A. Statements made by an
applicant or taxpayer shall not be conclusive as to the truth of the matters set forth
therein, nor • shall filing the same preclude the collector from collecting by
appropriate action such sum as is actually due and payable under this chapter. The
statement shall be subject to audit and verification. The collector is authorized to
examine, audit, and inspect books and records of any business as may be
necessary to verify or determine the amount of tax due.
B. All persons subject to the provisions of this chapter shall keep
complete and accurate records of business transactions, sufficient to establish the
business's "gross receipts" or "costs of doing business", as applicable, as defined
in Section 6.04.050. The collector may require the business to produce all financial
records for examination by the collector. The business shall promptly provide such
copies upon request, and, when applicable, may authorize the collector to obtain
official copies of the federal or state income tax forms filed for all applicable tax
years for comparison, when necessary. Records shall be maintained for a period of
at least three calendar years.
C. Licensees shall provide the collector with a change of address or
phone number, or both, within ten (10) days for any principal whose name and
address is required to be filed pursuant to Section 6.O4.18O(A) 9.
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D. It is unlawful for any person required to keep financial records under
this chapter to fail to keep such records, or to refuse to produce or allow the
collector to examine those records at a reasonable time and manner, upon request
of the collector.
6.04,090 Information confidential. With the exception of information
regarding the business name and address, phone number(s), and names of
principals of the business, all other information collected by or disclosed to the
collector in the administration of this chapter shall be kept confidential and used for
official purposes only. Confidential information shall not be disclosed to any person
without an official need and purpose without a subpoena or court order.
6.04.100 Business tax license—Nontransferable—Changd name, location
or ownership. A. Business tax licenses are not transferable. The business tax
license issued to a business under a particular name or at a particular location may
be amended to change the name or location upon application and payment of the
fee established in the National City Fee Schedule.
B. In the case of change of ownership, a change in the Federal
Identification number or, when applicable, the Social Security number of a principal,
an application for a new business tax license and payment of tax is required in
accordance with Section 6.04.270. The applicant will not be required to deposit
the clearance fee if the location remains the same. Prior payments of tax will not be
transferred or credited to the account of the new business.
6.04.110 Replacement business tax license or decal. A. A replacement
business tax license or decal may be issued by the collector upon payment of a
duplicate issuance fee to replace any business tax license which has been lost or
destroyed.
B. A replacement vehicle decal may be issued to replace any decal which
has been lost, stolen or destroyed upon the licensee filing a statement of such fact
and paying a replacement fee.
6.04.120 Effect of dishonored check. Any business tax license,
regulatory permit, development permit or other license issued by the city is
rendered void and invalid if any check tendered in payment is dishonored, and no
lawful authority to act under that permit or license is conferred until payment is
satisfied in full.
6.04.130 Cancellation of business tax license and termination of future
tax liability.
A. The tax collector may cancel a business tax license at the request of the
business owner provided:
1. The business owner surrenders the business tax license and any
applicable stickers or decals; and,
2. All business activity at the licensed premises has stopped.
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Liability for any further business taxes will cease if the owner's account is
current and cleared once the collector has been notified within the thirty (30) days
following the cessation of business that all business activity has ceased.
B. Failure to notify the collector within the thirty days creates a
presumption that the business has not terminated its operations and therefore
remains liable for future business taxes and penalties in accordance with this
Chapter 6.04. The collector is authorized to waive this presumption in the case of
an itinerant vendor when the collector has determined that the business terminated
for bonafide reasons. Liability for taxes will otherwise continue until a taxpayer
executes a declaration under penalty of perjury that it has ceased doing business
and has not conducted business since the date stated.
C. There will be no refund for any portion of the tax paid for the
unexpired tax year.
D. Unpaid business taxes remain the personal liability of the former
principals of the business upon dissolution, each of whom is and shall remain jointly
and severally liable for payment.
6.04.140 Transition and administrative provisions. A. The provisions of
this Chapter 6.04 will be fully applicable to all businesses on and after its effective
date; provided however that any business which has already applied for or paid
business taxes for the current calendar year will not be subject to any additional
processing requirements. The collector may use existing stocks of forms until
depleted in the administration of this Chapter 6.04.
B. Pursuant to section 6.04.050, the term "business license" or "license
tax," or any similar language appearing on such forms shall be construed to refer to
the terms "business tax license" or "business tax" adopted by this ordinance as the
context may require.
C. The collector shall collect all regulatory permit and license processing
fees on behalf of an administering department at the time an applicant presents an
application for payment of business tax. Regulatory processing consists of reviews
by the Building Department and Fire Department for fire, life safety and occupancy
compliance, and the Planning Department for zoning compliance and home
occupation permits, when applicable. Police Department or Health Department
clearance may be required for a police or health regulated business activity.
Processing fees are listed in the National City Fee Schedule. The collector will issue
a receipt for the deposit of taxes and fees. A business tax license will not be
issued until completion of regulatory processing by administering departments,
payment by the taxpayer of any delinquent accounts owed to the City, and
determination that the operation of the business would not be in violation of law or
the requirements of the Municipal Code. The collector is authorized to coordinate
regulatory processing with the payment of business taxes and fees for the issuance
of regulatory permits. The applicant remains responsible for completion of forms
and delivery to any department or agency for review.
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D. The collector will refund the business tax deposited upon written
request if the business cannot be lawfully conducted at the proposed location
following regulatory compliance review, except that no refund will be made if the
business opening date was prior to the application date. Regulatory permit
processing fees are not refundable.
6.04.150 Audit. The collector has the authority to examine by audit and
any other accepted accounting process the records and practices of any place of
business in the city to ascertain whether the provisions of this chapter have been
complied with. A business that misstates its gross receipts or basis for tax liability
shall be liable for the city's actual costs of audit when the understatement is
greater than five -percent (5%) of the actual gross receipts or basis for tax liability,
irrespective of whether the understatement results in any change in the tax due.
Penalties under Section 6.04.370C shall be collected on the balance of any tax
due.
6.04.160 Appeals and dispute resolution. A. Any person aggrieved by
any decision of the collector with respect to the determination of tax due or the
issuance of or refusal to issue a tax license, exemption certificate or apportionment
may file a notice of appeal or request for dispute resolution with the collector no
later than 90 days from the date of notification, and shall pay at the time of filing
the appeal processing fee prescribed in the National City Fee Schedule. The
collector shall notify the person at the time of adverse decision of the right to
appeal within the 90-day period or be barred. Failure to timely appeal renders the
determination final and no further administrative review shall be required or
allowed. The failure to exhaust administrative remedy shall bar judicial review of
the final action.
B. The appeal shall be forwarded to the City Treasurer who shall then fix
a time and place for hearing any appeal. The hearing shall be held no later than
thirty (30) days from the date the appeal is received, unless mutually agreed
otherwise. The City Treasurer shall give notice of the time and place of hearing by
serving it personally or by depositing it in the United States Post Office, postage
prepaid, addressed to the applicant's last reported address for business tax
purposes.
C. The City Treasurer may conduct the examination personally or appoint
an examiner to determine all questions raised on appeal. The examiner may be a
city employee or any other person who is neutral and unbiased in the matter. The
collector and applicant shall each be allowed an opportunity to present relevant
evidence. The formal rules of evidence shall not apply to the appeal, and the
examiner may consider any evidence that is relevant and of the sort that
responsible persons are accustomed to rely upon in the conduct of serious affairs.
Hearsay may be used to supplement or explain the evidence. The examiner's
determination may not conflict with any substantive provision of this chapter.
D. The decision of the City Treasurer shall be based upon the
administrative record on appeal and shall constitute the exhaustion of
administrative remedy. The City Treasurer shall mail or deliver a written decision to
the appellant within fifteen (15) days from receipt of the examiner's report.
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E. The appeal fee shall be refunded only if the appeal is decided wholly in
the appellant's favor.
6.04.170 Business Tax License Revocation. A. The collector is
authorized to revoke a business tax license for good cause. Good cause exists
where the business is operated in violation of state, federal or local law which
reasonably and rationally relates to: consumer fraud and protection; fraudulent or
unfair business or trade practice; sale of adulterated product or contraband; release
of hazardous materials or environmental pollution; or zoning or public health
violations which relate to the nature of the business conducted. The order of
revocation becomes final thirty (30) days after the issuance of the order, unless
appealed.
B. Appeals shall be processed in accordance with Section 6.04.160. The
time limit for submitting an appeal shall be thirty (30) days from the date a written
order of revocation is mailed to the licensee by the collector by both certified mail,
return receipt requested, and first-class mail. Receipt of either by the licensee shall
constitute receipt of notice. Appeal fees shall not be required for an appeal under
this section.
C. Conviction of an offense shall not be a prerequisite to revocation of a
business tax license under this section. Revocation may be exercised upon the
existence of facts demonstrating the occurrence of the violation.
D. It is a misdemeanor to continue to operate a business after the
business tax license has been revoked and either the appeal period has lapsed or
the appeal was denied.
IV. APPLICATION, ISSUANCE AND DISPLAY OF LICENSE
6.04.180 Contents of application. A. Every person required to have a
license under the provisions of this chapter shall submit a sworn application under
penalty of perjury on a form provided by the collector. The application must be
complete and accurate and shall be accompanied with payment of application and
clearance fees before the collector is required to process it.
B. The following information is required:
1. The name of the business.
2. If there is a fixed place of business within the City, the place
where such business is to be conducted.
3. The mailing address for business mail.
4. The complete business phone number.
5. A description of the business activity, including the principal
product or service.
6. Any state licenses and license number required to conduct a
particular type of business, including a Contractor's license.
7. A state resale number, if applicable.
8. A federal employer identification number or social security
number.
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9. The type of ownership and a list of all owners or officers with
corresponding home addresses, home phone numbers, and driver's license number.
A photocopy of the applicant's driver's license shall be provided.
10. The name, title and home phone number of persons to contact
in case of emergencies for businesses with a fixed location in the city.
11. For existing or transferred businesses whose business tax is
levied based on gross receipts by business classification, the exact gross receipt
figure from the previous calendar year. A taxpayer may elect to report gross
receipts by gross receipts tax bracket, in which case, the gross receipts shall be
considered by the collector to be the highest amount in that category. For new
businesses, only the business opening date need be supplied.
12. Such other information as may be necessary and required by the
collector for the enforcement of the provisions of this chapter, and as may be
required by the Franchise Tax Board.
13. Information regarding any claim of exemption from or
apportionment of business taxes.
14. A copy of any Fictitious Business Name certificate, when
issued, shall be provided to the collector. Note: This is not a precondition to the
initial business license.
C. The collector is not required to process an incomplete application or
issue a license if the applicant refuses to provide necessary information or lacks a
permit or state license that is a prerequisite to the conduct of that business.
D. Application and clearance fees are those fees established in the
National City Fee Schedule. The application fee is a fee charged by the Collector
for the initial processing of the license application. The clearance fee is a fee
charged for the costs of processing and reviewing applications for zoning, fire, and
regulatory clearance by other departments. The application fee, but not the
clearance fee, is refundable if the business cannot be licensed after regulatory
clearance review.
6.04.190 Contents of business tax license. Except upon finding fraud or
error or as provided in Section 6.04.140C, upon the payment of the prescribed tax
or a determination of exemption the collector shall then issue a business tax license
that shall contain the following information:
A. The name of the business for which the certificate is issued which
evidences payment of the prescribed taxes or of exemption;
B. The address where the business is to be conducted, whether mobile or
at a fixed location within the city;
C. The date of expiration of the license or exemption; and
D. Such other information as may be necessary for the enforcement of
the provisions of this chapter.
6.04.200 Posting of business tax license, and sticker or decal. A. Any
person conducting business at a fixed place of business in the city shall keep the
business tax license posted in a conspicuous place visible to the public upon the
premises where such business is conducted. A sticker to be issued by the collector
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shall also be displayed in the front window along the primary street frontage, visible
for observation by the collector from the sidewalk.
B. Any person not operating at or from a fixed place of business in the
city shall keep the business tax license or copy upon his or her person at all times
while conducting the business for which it is issued, and shall display the certificate
upon request.
C. Any person conducting business by vehicle shall keep the business tax
license or a copy within each vehicle, and shall affix an identifying decal issued by
the collector to each vehicle used in that business.
D. The collector will issue identifying decals for vehicles and for coin
operated equipment. Each decal is nontransferable and shall be affixed to the
vehicle or to the coin operated equipment for which issued.
E. It is unlawful to sell or transfer a tax license sticker or decal or to
permit its use by another person.
6.04.210 [Reserved]
V. CLASSIFICATION OF BUSINESS
6.04.220 Determination of business classification. A. The classification
of a particular business shall be that classification set forth in the business tax rate
classification schedule designated in Section 6.04.030B. When a particular type of
business cannot be located on that schedule, the collector shall assign to it the tax
rate classification most closely corresponding to the business's standard industrial
classification number ("SIC" number) from the most current Standard Industrial
Classification manual published by the U.S. Government, a copy of which shall be
kept on file in the collector's office.
B. Any business classifiable under two or more classification schedules
shall be classified on the basis of the business classification with the highest dollar
volume of business; if the business dollar volume is equal, however, it shall be
classified on the basis of the business classification which will result in the highest
tax.
6.04.230 Special classification and administration rules for multiple
business activity, names or location, and warehouses, headquarters and distribution
facilities.
A. Rule for multiple locations or business names. Except as provided in
Section 6.04.330, business taxes are to be calculated on the basis of the tax rate
schedule and the gross receipts attributable to the principal classification of the
business conducted at each location in the City. If a person conducts business at
more than one location, or at a single location but under two or more different
names, the business tax will be separately calculated for each business location and
for each business name at the same location on the basis of the tax rate schedule
and the gross receipts attributable to the principal classification of each business
operating at that location under a business name. Separate business tax licenses
will be issued for each location and for each separate business name at the same
location.
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B. Rules for multiple business activity at a single location.
1. When a person operates two or more businesses or business
activities which are similar for tax rate schedule classification purposes (e.g., retail
and wholesale auto parts) at the same location under a single business name, the
tax will be calculated and administered on the basis of the total gross receipts from
all the businesses operated at that single location, using the tax rate classification
schedule applicable to that business classification which records the highest of the
gross receipts of the respective businesses.
2. If two or more businesses at the same location (address) are not
similar within the tax rate classification schedules (e.g., retail auto parts and
automobile repair, or restaurant and amusement arcade), each will be classified
separately and the tax rate classification schedule applicable to each separate
business classification will be applied to the respective gross receipts from each
business to calculate the combined taxes due, irrespective of the bookkeeping
system used by the owner. The business license may list both business
classifications.
C. Rules for warehouses and distribution facilities. 1. Except as provided
in Section 6.04.230 (C)(3), a warehouse or distribution facility that is an integral
part of, but not co -located with, a business located in the city is not a separate
place of business, and a separate fee exempt business tax license will be issued for
that location.
2. A warehouse or distribution facility located in the city which is
incidental to a business located in another jurisdiction, from which no sales are
made and any delivery of merchandise is restricted solely to deliveries to the
business to which it is incidental, shall pay a business tax calculated from the tax
rate schedule that would apply to the principal business classification of the parent
business, using the costs of doing business attributable to the warehouse or
distribution facility as the measure of gross receipts upon which the tax is
computed.
3. Any warehouse or distribution facility located in the city,
whether incidental to another business or not, that sells merchandise to any person
or delivers any merchandise stored on its premises to any person other than the
business to which it is incidental, is conducting business in the city and shall pay a
business tax computed on the basis of (A) the gross receipts attributable to that
facility from all its sales and delivery activities in the city, or (B) its costs of doing
business when gross receipts cannot be determined by the collector.
D. Rule for headquarters facility. A business with a principal office in the
city that operates manufacturing, sales, warehouse or distribution facilities located
in other jurisdictions is considered to conduct business within this city, even though
no goods or services are sold, produced or delivered within this city, and it shall be
taxed on the basis of its cost of doing business at its principal office within this city
as the measure of its gross receipts earned within the city.
6.04.240 Independent contractors. An independent contractor providing
services for another business entity in National City shall designate a business
address. An independent contractor from outside National City may list its business
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address or the business address of the principal for whom professional services are
rendered. If the independent contractor's business address is located in a
residential zone in National City, then the zoning laws (Title 18) regarding home
occupation permits must be satisfied.
6.04.250 [Reserved]
VI. COMPUTATION AND PAYMENT OF TAXES
6.04.260 Business tax payment —Required A. Except as provided in
Section 6.04.260B, there are imposed upon all persons conducting business in the
city business taxes in the amounts hereinafter prescribed. It is unlawful for any
person to conduct business in the city without complying with all applicable
provisions of this chapter and, except when exempt from tax, paying the applicable
tax,
B. Any person who is considered to be conducting business by virtue of
the prima facie evidence definition defined in Section 6.04.050 is subject to tax
until the collector determines otherwise. The collector may require the submission
of proof under affidavit executed under penalty of perjury that the person is not
conducting a business within the city.
C. Licensed Professionals. Each professional licensed by the State,
.including without limitation any lawyer, doctor, dentist, health care professional,
investment adviser, real estate agent, real estate broker, or insurance broker, who
maintains a fixed place of business in the city must pay a business tax as set forth
in the tax scher'!'les established under the authority of this chapter.
6.04.270 Initial business tax. Unless exempted or taxed on a flat rate
basis pursuant to Section 6.04.310, 6.04.320, or 6.04.330, a person making
application for the initial business tax license for a newly established business is
required to pay a first year's tax of fifty dollars, the minimum annual tax, prorated
by quarter. Upon making application in the following (second) year, that second
year's tax due will be based upon the actual gross receipts for the first year. For all
future years thereafter, the person will pay the tax based upon the gross receipts
for the preceding year.
6.04.280 Computation of total business tax based on gross receipts. A.
The total business tax levied by this section shall be determined by the business tax
rate classification schedule by business class (see Section 6.04.030B) and the
corresponding tax on the gross receipts of that business as set forth in Appendix
"A" ("Gross Receipts Tax Table"). Depending on the tax class schedule pertaining
to the business classification, the business shall pay a rate of twelve dollars,
sixteen dollars, twenty dollars, twenty-four dollars, twenty-eight dollars or thirty-
two dollars per ten thousand dollars of gross receipts. The minimum tax for any
classification shall be fifty dollars.
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B. No tax shall be charged against the gross receipts of any business in
excess of twenty-two million dollars per year.
C. Businesses for which an alternative flat tax is prescribed by Sections
6.04.310, 6.04.320 or 6.04.330 may elect to pay a tax based on gross receipts
prescribed by this section and shall thereafter be taxed on the basis of the gross
receipts schedule applicable to the business classification determined by the
collector.
D. Gross receipts for tax purposes shall either be the actual amount of
gross receipts, or the gross receipts bracket in which the actual gross receipts
appear, as reported by the taxpayer.
6,04.290 Business tax—I-iowand when payable. A. Unless otherwise
provided, annual business taxes under the provisions of this chapter are due and
payable on the first day of January of each year and are delinquent on the first day
of March. The date of payment is the date the completed application together with
payment is received by the collector, provided there is no dishonor of any check
tendered in payment. It is the taxpayer's obligation to renew the business tax
license when due. Payment by mail is effective only on the date of receipt at the
collector's office, and not the date of postmark.
B. A courtesy renewal application may be sent by the collector to all
businesses holding a prior valid business tax license as of December 31 st of each
year. The failure of the collector to provide a courtesy renewal notice or the
business's failure to receive the courtesy renewal application shall not relieve the
business of its obligation to pay its tax or any penalties that may apply for the
failure to pay the tax when due.
C. The c^hector shall issue a business tax license to the business upon
full payment of the required tax and all penalties due, without dishonor, thereby
verifying that the tax has been paid.
6.04.300 Computation of tax upon failure to file an initial application or a
renewal application. If any person required to file an initial application or a renewal
application fails or refuses to do so within the time period prescribed, the collector
shall compute a tax on the estimated annual gross receipts based on all relevant
information the collector is able to obtain. If the collector is unable to compute a
gross receipt basis because of a lack of cooperation or financial records, then the
tax will be estimated on the basis of the highest tax on gross receipts applicable to
that category of business on the appropriate schedule.
The tax bill shall be sent by mail to the last known business address and
shall include the estimated gross base tax due plus any delinquency penalties
assessed. The total amount on the billing shall be payable to the city within fifteen
calendar days from the date of the deposit of notice in the U.S. Postal Service.
Within those fifteen calendar days, the person may submit proof to the
collector of the actual gross receipts and pay the tax or the adjustment authorized
by the collector. The proposed tax will be due and final if not challenged or
appealed pursuant to Section 6.04.160 within the prescribed time.
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6.04.310 Business by vehicle—Optionalrate. A. Except as provided in
section 6.04.070E.4, every person not having a fixed place of business within the
city and not otherwise designated, who on a regular basis conducts business by
vehicle and charges a fee for service, shall pay an annual business tax of sixty-five
dollars per vehicle operated within the city, or may make a binding election to pay a
business tax measured by business classification and the gross receipts derived
from business within the city as set out in Section 6.04.280.
B. Any person conducting business by vehicle in the city vending food
products or beverages shall pay an annual business tax of two hundred dollars per
year per vehicle operated within the city, or may make a binding election to pay a
business tax measured by business classification and gross receipts derived from
business within the city pursuant to Section 6.04.280.
C. Upon payment, identifying vehicle decals will be issued by the
collector in a quantity equal to the number of vehicles through which business is
conducted.
D. Any business by vehicle that operates additional vehicles within the
city after payment of annual taxes has been made shall make an additional
application to the collector to account for the additional vehicles. After the
appropriate tax has been paid for the additional vehicle(s), additional vehicle decals
will be issued.
E. Taxes for the first year of operation shall not be prorated, unless the
annual gross receipt method is elected by the taxpayer.
6.04.320 Businesses located outside city limits —Optional rate.
A. Out -of -city contractors. - Except as provided in Section 6.04.320C,
and in lieu of a tax based on gross receipts, every state licensed contractor licensed
as an A or B contractor conducting business in the city who does not have a fixed
place of business in the city shall pay annually a flat tax of two hundred dollars
($200). Every contractor conducting business in this city as a subcontractor or
state licensed C or D contractor who does not have a fixed place of business in the
city shall pay annually a flat tax of one hundred thirty-five dollars ($135). Any
contractor may make a binding election to pay a business tax measured by
classification and gross receipts derived from business within the city pursuant to
Section 6.04.280. Penalties shall accrue at the rate set forth in Section
6.04.370D. A contractor who commences business during the last quarter of a
calendar year shall pay only twenty-five percent (25%) of the initial installment at
the time of application if a flat tax is elected, and will be subject to normal tax the
years following.
B. Every other person not having a fixed place of business in the city who
conducts business in the city and is not otherwise subject to a tax by any of the
other sections of this chapter shall pay a business tax of the greater of: (a) sixty-
five dollars per year; or (b) a tax calculated at the same rate prescribed herein for
the same type of business having a fixed place of business within National City
based on the gross receipts earned within National City or 12% of gross receipts
from all sources within California where the amount of gross receipts earned within
National City cannot readily be calculated or otherwise be determined by the
collector.
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C. In order to promote public safety, the City Council will allow any out -
of -city contractor installing a work of improvement that does not exceed five
hundred dollars ($500) materials and labor, inclusive, to pay a tax of ten dollars
($10) for a one -day tax certificate, in addition to any applicable building or
engineering permit fees. This certificate shall not be available during any calendar
year when the contractor performs any single job exceeding five hundred dollars
($500), or has performed two (2) jobs each not exceeding five hundred dollars
($500). The applicant shall make his or her declaration under penalty of perjury on
a form provided by the Collector to the Building and Safety Director or City
Engineer in conjunction with the permit application for the work of improvement. A
receipt showing proof of payment shall qualify as the business license.
D. First year's taxes will not be prorated, except as provided in Section
6.04.320A.
6.04.330 Specific taxes applicable to specific categories of businesses.
A. Taxes applicable to specific categories of businesses previously established in
Title 6 by Ordinances 708, 1048, 1231, 1699, 1788 or 2037 are recodified and
summarized in Appendix B to this chapter. Recodification in Appendix B does not
constitute enactment of a new tax.
B. Video machines. A business which also operates video machines on
its premises shall pay in addition to any tax based on gross receipts for its principal
business an additional tax of $55.00 per machine, not to exceed a total of $4,500
annually for all video machines. An identifying decal shall be affixed to each
machine, unless the business tax license specifies the number of machines for
which tax has been paid and the number of machines installed does not exceed the
number specified on the business tax license (thereby allowing for replacement and
maintenance)..
C. Amusement arcades. Amusement arcades shall be taxed on a flat tax
basis of $265 per year and shall pay the additional tax specified in Section
6.04.330E for each video machine installed on the premises, not to exceed
$4,500.00 annually for all machines.
D. Any business listed in this section or Appendix B may make a binding
election to pay its tax on the basis of total gross receipts and the classification
schedule determined by the collector, including revenues from coin operated
equipment or amusement devices, instead of this section, and such election shall be
thereafter binding upon that business.
E. A swap meet shall be taxed at the rate of $6,000 per year instead of
gross receipts, unless it makes a binding election to pay its tax on the basis of total
gross receipts and the classification schedule determined by the collector.
F. A pawnshop shall be taxed at the rate of $400 per year instead of
gross receipts, unless it makes a binding election to pay its tax on the basis of total
gross receipts and the classification schedule determined by the collector.
6.04.340 [Reserved]
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VII. REFUNDS
6.04.350 Refunds of overpayments. Claims for refund must be filed on
forms in the manner prescribed by the collector. No refund of an overpayment of
taxes imposed by this chapter shall be allowed in whole or in part unless a written
claim for refund is filed with the collector within one year from the last day of the
calendar month following the period for which the overpayment was made. The
burden of proof shall be upon the taxpayer to establish the overpayment. If the
collector determines that an overpayment was made, the collector shall refund the
amount overpaid. Application and processing fees are not refundable.
6.04.360 Refund for termination by governmental action. Upon written
application, the collector is authorized to refund any business tax collected when
the business is terminated through condemnation or eminent domain by any agency
of local, county, state or national governments.
VIII. COLLECTION, ENFORCEMENT AND PENALTIES
6.04.370 Delinquent taxes and charges—Penalties—Installmeptyment. A.
Except as provided in Section 6.04.370D or E, the collector, upon failure to pay a
tax when due, shall add a penalty of twenty percent of the tax due on the first day
of March and each first day of each month thereafter, provided that the amount of
penalty added shall not exceed one hundred percent of the tax due for each year or
portion thereof that the tax was unpaid.
B. 1. No business tax license shall be issued or reissued to any person
who, at the time of application, is indebted to the city for delinquent business
taxes, fees or sewer charges, unless that person enters into a written agreement
with the collector to pay all delinquent taxes or charges, and interest and penalties
due in monthly installments, or more often, over a period not to exceed one year.
2. The agreement shall acknowledge the obligation is a debt owed
to the city. Upon failure to make timely payment of any installment, the entire
amount unpaid, including penalties and interest, shall become immediately due and
payable. If legal action is brought by the city to enforce collection of any amount
included in the agreement, that person shall pay all costs of suit incurred by the city
or its assignee, including reasonable attorney's fees. The execution of an
agreement shall not exonerate previously accrued penalties, but no further penalties
or interest shall accrue on amounts included in the agreement during such time as
the person is not in breach of the agreement. If, however, a default in payment
occurs, then additional penalties and interest shall reattach back to the date of
execution of the agreement and become due and payable.
C. Notwithstanding any other provision of this code, any person who
misstates or falsifies gross receipts for taxation purposes or the nature of the
business for classification purposes shall pay a penalty of 100% of the balance of
tax due for each year of misstatement, in addition to the balance of the actual
taxes due. Payment of the penalty shall not discharge the taxpayer from liability
from civil or criminal proceedings, if applicable.
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D. Any person who fails to apply to the collector for the issuance of an
initial business tax license and pay the prescribed tax within 30 calendar days from
first beginning business is subject to a penalty of 50% plus 20% per month after
the first thirty days has elapsed, not to exceed 100 percent of the total tax due for
the first year. The total tax will be computed on the basis of the gross receipts for
the calendar year. Until payment is made in full, that person remains subject to the
provisions of Section 6.04.380 regarding the involuntary cessation of business.
E. -Neither a penalty nor the provisions of Section 6.04.300 will be
applicable to (1) any licensed professional, such as an architect, engineer,
consultant, or attorney who does not maintain an office in National City but is
called upon to provide a single project service within National City, or (2) to any
swap meet vendor or occasional contractor or vendor who is no longer exempted
by Section 6.04.O70E(5) or (7) or by Section 6.04.32OC, provided that that person
pays the business tax within the first thirty days following the commencement of
business in the City for that calendar year. If the tax is not paid within thirty days,
a penalty will accrue from the date of commencement of business pursuant to
Section 6.O4.37OD. After payment of taxes due for the applicable calendar year,
should the project continue into the next calendar year and be completed within the
first two months of that following year, the collector is authorized to waive
collection of tax for that following year.
6.04.380 Tax deemed debt —Collections A. The amount of any tax and
any fees, charges or penalty imposed by the provisions of this chapter is a debt
owed to the city. An action may be commenced in the name of the city in any
court of competent jurisdiction for the amount due. The collector, with the
concurrence of the City Attorney, is authorized to compromise or adjust claims for
back taxes that extend beyond the current year plus three prior years when it is in
the best interests of the City; provided, however, that such authority shall not
include compromising claims for any taxes due for continuing in business following
the failure to renew a previously issued business tax license.
B. The collector shall set off any refunds, payments or credits owing to
the taxpayer by the city against unpaid taxes and charges, and may require a
business to cease business or remove equipment through which the business is
conducted if the tax is not fully paid. Payments shall be applied first to satisfy the
payment of the oldest tax and any penalties outstanding before being applied to
satisfaction of later or current taxes. Upon notification by the collector, city
departments shall withhold progress payments or payments for goods or services
when the vendor or supplier has failed to pay taxes or penalties, or both, required
under this chapter until the debt is satisfied.
C. Upon notification by the collector, other departments shall withhold
development and building permits, except those permits necessary to correct code
violations, until all delinquent taxes are paid. Administering departments will
withhold related permits until notified otherwise by the collector.
D. The collector may request the city attorney to obtain a civil injunction
or issue a criminal complaint if the business refuses to comply with this Chapter
6.04 or pay taxes. The collector is authorized to collect the tax due by the
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issuance of an order of execution directed to the Marshal of San Diego authorizing
a till -tap or other collection of monies due from the delinquent taxpayer, until the
delinquency is satisfied.
E. The conviction of a person for conducting any business without first
paying the tax due does not exonerate that person from the payment of any tax
due or still unpaid at the time of conviction. Late payment shall not prevent a
criminal prosecution of any violation of the provisions of this chapter. All civil,
administrative and criminal remedies prescribed are cumulative and the use of one
or more remedies by the city shall not bar the use of any other remedy for enforcing
the provisions of this chapter.
F. Neither the adoption of the ordinance codified in this chapter nor the
superseding of any portion of any other ordinance of the city or the Municipal Code
shall in any manner be construed to affect prosecution for violations committed
prior to the date of adoption, nor be construed as a waiver of any license required
for or any penal provisions applicable to any such violation, nor shall it affect the
validity of any bond or cash deposit required by any prior ordinance to be posted,
filed, or deposited, and all rights and obligations thereby conferred shall continue in
full force and effect.
6.04.390 Effect of mistakes. Any mistake by the collector in computing
or collecting any tax prescribed in this chapter shall not preclude collection by the
city of the amount actually due, together with costs of collection, including
reasonable attorney's fees fixed by the court, nor shall mistake preclude the
prosecution of any person for violation of any provision of this chapter.
6.04.400 'nforcement. A. The collector and each cede compliance
officer, public officer or police officer shall have the power and authority to enter
any place of business free of charge at any reasonable time to demand production
of its business tax license. It shall be the duty of any code compliance officer or
building inspector conducting an inspection of any business premises to also require
the owner or proprietor of an inspected property to produce proof of business
license and to report violations to the collector. The collector will be responsible for
any follow-up investigation and enforcement and shall notify the appropriate
enforcement officer of any apparent code violation observed during inspections by
the collector.
B. The collector may require the production of any records of the taxpayer
necessary to verify the accuracy of any business tax license issued or business tax
paid, upon at least twenty-four (24) hours' prior notice. Records shall be made
available at the taxpayer's place of business, or be delivered to the collector's office
upon mutual agreement. In addition to any other remedies, the collector is
authorized to assess a $50O administrative penalty against any taxpayer who
refuses to produce such records following reasonable request by the collector.
Procedures for appeal are as set forth in section 6.04.160.
C. Each department of the city issuing development or building permits,
public contracts or purchases shall require the production of a valid business tax
license prior to the issuance of any contract to a vendor or a development permit to
24
2003 Ordinance Business and Franchise Taxes
NCMC Title 6
a licensed contractor, and upon notification by the collector shall not issue any
development permit or building permit - except those reasonably necessary to
correct code violations - until all outstanding tax delinquencies are satisfied.
D. As an aid in enforcement of the provisions of this chapter with respect
to construction contractors and subcontractors, any person applying for any
building or engineering permit or requesting final inspection of any construction
project shall furnish the collector with a written list of the names and addresses of
all contractors, subcontractors and material supply people engaged in working on
the project.
E. The collector is authorized to require the owner or operator of a
commercial or industrial property (other than a residential rental property) in
National City to provide a current tenant list or mail box rental list and information
regarding the commencement of each tenancy or mail box rental. It is unlawful for
an owner or operator to refuse or fail to provide this information upon the
reasonable request of the collector.
F. As a condition of a Temporary Use Permit issued under Chapter
15.60, an itinerant business operating in National City shall provide information and
records to the collector on sales transactions for which sales taxes are collected,
and shall verify its gross receipts upon which the business tax is based.
G. The collector and designees with the duty to enforce this Chapter are
authorized to arrest persons without a warrant pursuant to Penal Code Section
836.5 whenever the person to be arrested has committed a violation of the
provisions of this Chapter 6.04 in the collector's or designee's presence. When the
person arrested does not demand to be taken before a magistrate, a written notice
to appear shall be prepared and the person released on his or her promise to appear
as prescribed ty the Penal Code of the State of California (commencing v.ith
Section 853.6).
H. The collector is further authorized to issue administrative citations
pursuant to Chapter 1 .44 of this code without prior notification in the enforcement
of this Chapter 6.04, and to impose administrative penalties for violations of this
Chapter 6.04.
6.04.410 [Reserved]
IX. VIOLATIONS
6.04.420 Misuse of business tax license or indicia. A. It is unlawful for
any person holding a business tax license required by this Chapter to permit any
other person to use the business tax license, sticker or decal, or the licensea
premises or the licensed person's name for the purpose of evading payment of any
business tax or any other requirement of this Chapter. Violation will also result in
cancellation of the business tax license.
B. It is unlawful to reproduce, duplicate, copy or alter any original
business tax license, decal or sticker to falsely represent that an original business
tax license is valid or that the appropriate tax has been paid.
25
2003 Ordinance Business and Franchise Taxes
NC MC Title 6
C. Every person conducting business by vehicle shall keep the tax license
or a photocopy within each vehicle, and shall affix an identifying decal to each
vehicle used in that business.
D. It is unlawful for any person subject to this chapter to drive, operate or
use, or cause to be driven, operated, or used, any vehicle in the conduct of a
business by vehicle without a decal being attached to the vehicle as required in this
chapter, or to remove, deface or cover up the decal, or place the decal upon any
vehicle other than a vehicle used in its business.
6.04.430 Penalty for violations. A. It is unlawful to violate any of the
mandatory provisions or prohibitions of this chapter or to knowingly or intentionally
misrepresent to any officer or employee of this city any material fact in connection
with the administration or collection of taxes pursuant to this Chapter 6.04.
B. Each violation of any of the mandatory provisions or prohibitions of
this chapter is a misdemeanor, punishable by a fine of $ 1,000 or imprisonment for
six months, or both. Each day a violation continues shall constitute a separate
violation for which the violator may be separately charged.
(APPENDIXES A and B to CHAPTER 6.04 - next page)
26
2003 Ordinance Business and Franchise Taxes
NCMC Title 6
CHAPTER 6.04 - APPENDIX A
GROSS RECEIPTS TAX TABLE
TAXABLE GROSS BUSINESS CLASSIFICATION
RECEIPTS BRACKET
1 2 3 4 5 6.
01 4,999;
5,000 19,999'
20,000.
50,000
100,000
200,000'
300,000
49,999
50
50
50
50 50 50! 50
50 50 501 50
50 50 5C111 60
99,999' 50 50 52 60
199,9991
299,9991
399,999
400,000
r 500,000
600,0001 699,999
700,000 799,999
800,000 899,9991
900,000 999,999
1,000,000 1,099,999
1,100,000 1,199,999
1,200,000, 1,299,999,
1,300,000I 1,399,999
1,400,000! 1,499,999
50 58 70.
64 80 96
81 121
731 97
84' 113
96 1281
107 143'
118! 157
129: 172
139 1851
149 199�
159' 212
1,500,000 1,999,999
2,000,000
2,500,000
3,000,000
50
50.
60
499,999.
599,999
2,499,9991
2,999,999
3,499,999
168 224;
177 2361 296
222 296[ 370
266' 355 444
3101 413; 516
101
121
141
160
179
1.97
215'
2321
2481
265
280
145
169
192
214
236
257
278
298
318
336
355
50
50
80
74 86
444
533
619
352 469 586 703
81 93.
112 128.
141 161
169 194
197 225,
224 256!
250 286.
275 315
300 343
324 371
3,500,000 3,999,999 392 523 653 784
1 4,000,000 4,999,999 470 627 783 940, 1,096 1,2531
5,000,000' 5,999,999 545 727. 908 1,090
6,000,000 7,999,999 688 918 1,147 1,376 1,606; 1,835
8,000,000 10,999,999 894 1,192T 1,490 1,788 2,0861 2,384
11,000,000 13,999,999 1,091 1,455 1,819 2,183 2,547' 2,910'
1 14,000,000 15,999,999 1,217 1,623 2,0291 2,434 2,840' 3,246
16,000,000 17,999,999 1,343 1,791 2,238 2,686 3,133 3,581
18,000,000 19,999,999 1,4691_ 1,958 2,448 2,937 3,427 3,916'
20,000,000 21,999,999 1,594 2,126i 2,657 3,189 3,7201 4,2521
22,000,000 AND ABOVE 1,720: 2,2941 2,867 3,440 4,014� 4,587:
348 398
371 423,
392 449
414 473
518 592
621, 710
723 826
820 938
915 1,045
1,271 1,453
27
2003 Ordinance Business and Franchise Taxes
N.MC Title 6
CHAPTER 6.04 - APPENDIX B
FLAT TAX RATES FOR SPECIFIC BUSINESSES
TYPE OF
BUSINESS
ANNUAL
TAX RATE
OTHER
TAX RATE
ADOPTED BY
ORDINANCE
SECTION
NUMBER
Adult Book Store
$535
92-2037
8
Adult Movie Theater $535
92-2037
8
Amusement Arcade $265
92-2037
9
Auctioneer
$135
92-2037
11 1
Bowling Alleys
$265
$5/quarter/alley
92-2037
12
(Standard sized)
Bowling Alleys
$25
$5/quarter/alley
1012
2
(Substandard sized)
Dance Hall
$805
92-2037
13
Delivery by Vehicle
$65
92-2037
6
Food Vending Vehicle
$200
92-2037
6
Fortune Telling, etc.
$265
92-2037
15
Mobile Amusement Vehicle
$65
92-2037
18
Mobile Searchlight Advertising
$135
92-2037
19
Outside Contractors
(A & B licensed)
$200
92-2037
7
Outside Contractors
(C licensed)
$135
92-2037
7
Pawnbroker
$400
92-2037
16
Peep Shows and Peep Show
!Devices
---
$10/quarter/device
1 1337
3
Shooting Galleries
$265
9
Swapmeet
$6,000
92-2037
17
Taxis -- Paratransit
$65
92-2037
14
Video Machines 855 per
1 machine
82-1788
----
t
28
2003 Ordinance
Business and Franchise Taxes
NCMC Title 6
Section 3. That Chapter 6.14 is repealed.
Section 4. That Chapter 6.18 is repealed.
Section 5. That Chapter 6.20 is amended by amending the Table of
Contents and Sections 6.20.010, 6.20.020 and 6.20.040, and adding Section
6.20.050 to read as follows:
6.20.010 Residential rental units defined. "Residential rental unit" means
any room or combination of rooms within a building or a trailer coach rented out to
serve as a single-family dwelling to be occupied by an individual or group of
individuals.
6.20.020 Minimum license fee. Any person, firm, corporation, partnership
or other entity owning residential rental units in the city shall pay a license or tax fee
based on the number of units owned, in lieu of a business tax under Chapter 6.04, 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 or tax 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 h" such person from all units owned by the person within the city.
The gross tax r4.e 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.
6.20.040 Exemptions. A. No tax shall be imposed on a residential rental
unit in any of 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;
29
2003 Ordinance Business and Franchise Taxes
NCMC Title 6
2. The unit is occupied by a family member, is rented at less than
current owner expense, and is declared as family occupied on the owner's county
property tax declaration or federal income tax return. "Current owner expense" is
defined to include mortgage payments, property taxes, association fees, as-
sessments, 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; or
6. The unit sold and escrow closed during the 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.
6.20.050 Administration and enforcement. A. The Finance Director is
responsible for the administration of this Chapter. The provisions of Chapter 6.04
pertaining to the application and issuance of business licenses and the collection,
enforcement and penalties for delinquent taxes shall be utilized in the administration
of this Chapter 6.20.
B. The Finance Director shall issue a residential rental tax license upon
payment by the person or entity liable for the taxes described in this Chapter 6.20,
commencing in calendar year 2004.
C. It is unlawful to violat3 any of the mandatory provisions or prohibitions
of this chapter or to knowingly or intentionally misrepresent to any officer or
employee of this city any material fact in connection with the administration or
collection of taxes pursuant to this Chapter 6.20. Each violation of any of the
mandatory provisions or prohibitions of this chapter is a misdemeanor, punishable
by a fine of $1,000 or imprisonment for six months, or both. Each day a violation
continues shall constitute a separate violation for which the violator may be
separately charged.
(APPENDIX A TO CHAPTER 6.204 — next page)
30
2003 Ordinance Business and Franchise Taxes
NCMC Title 6
UNITS
1 to 4
5 to 30
31 to 60
61 +
$ 20,000
$ 100,000
$ 300,000
$ 600,000
$ 900,000
$1, 500, 000
$2,500,000
$3,500,000
$4,500,000
GROSS
to
to
to
to
to
to
to
to
+
CHAPTER 6.20 - APPENDIX A
BASE
$ 50.00/$15.00
$ 75.00
$100.00
$150.00
$ 99,999
$ 299,999
$ 599,999
$ 899,999
$1,499,999
$2,499,999
$3,499,999
$4,499,999
+ gross rate
+ gross rate
+ gross rate
$ 60.00
$ 200.00
$ 450.00
$ 750.00
$1,175.00
$ 2 , 000.00
$3,000.00
$4,000.00
$5,000.00
TAX
base
base
base
base
base
base
base
base
base
31
2003 Ordinance Business and Franchise Taxes
NCMC Title 6
Section 6. That Chapter 6.22 is repealed.
Section 7. That Chapter 6.24 is repealed.
Section 8. That Chapter 6.30 is repealed.
Section 9. That Chapter 6.34 is repealed.
Section 10. That Chapter 6.44 is repealed.
Section 1 1 . That Chapter 6.54 is repealed.
Section 12. That Chapter 6.60 is repealed.
Section 13. That Chapter 6.62 is repealed.
Section 14. That Chapter 6.64 is repealed.
Section 15. That Chapter 6.66 is repealed.
Section 16. That Chapter 6.68 is repealed.
Section 17. That Chapter 6.70 is renumbered and recodified in Title 4 as
Chapter 4.50, that Title 4 is thereby amended by adding Chapter 4.50 to read
"Chapter 4.50 Building Construction Fees", and the sections are thereby renumbered
within those respective chapters as follows:
Section Renumbered as
6.70.010 4.50.010
6.70.020 4.50.020
6.70.030 4.50.030
6.70.040 4.50.040
6.70.050 4.50.050
Section 18. That Chapter 6.73 is repealed.
Section 19. That Title 10 is amended by adding Chapter 10.57 regulating
swapmeets, to read as follows:
32
2003 Ordinance Business and Franchise Taxes
NCMC Title 6
Sections:
10.57.010
10.57.020
10.57.030
10.57.040
10.57.050
10.57.060
10.57.070
10.57.080
10.57.090
10.57.100
10.57.110
10.57.120
Chapter 10.57
SWAPMEETS
Definitions and designation
Prohibited items
Participants informed of prohibited items
Suspension or revocation of license
Vendor to obtain license
Occasional sales
Control of the sale of certain goods
Operator's records
Premises --paving requirements
Premises --fencing requirements
Premises--restroom requirements
Premises --remaining overnight prohibited
10.57.010 Definitions and designation. As used in this chapter, the terms
"swapmeet operator," "vendor" and "swapmeet" shall have the meanings ascribed to
them by Business and Professions Code Section 21661. A swapmeet is designated
as a regulated activity in order to ensure legitimate business practice that does not
facilitate the possession or transfer of stolen property.
10.57.020 Prohibited items. It is unlawful for any vendor in a swapmeet to
exchange, barter, trade or sell, the following items of oersonal property: firearms,
ammunition, explosives, animals and livestock, any item of personal property from
which the serial number or identifying number has been removed, or any other item
of personal property which is prohibited from being exchanged, bartered, traded or
sold by ordinance or resolution or any laws of the city, the county, or the state.
10.57.030 Participants informed of prohibited items. The swapmeet
operator shall take the following steps to notify each vendor of the prohibitions
against selling property designated in Section 10.57.020:
A. The swapmeet operator shall install and maintain a public address
system of sufficient volume to be heard in all parts of the licensed premises
during the conduct of the swapmeet.
B. The swapmeet operator shall install and maintain signs in the English
and Spanish language announcing the prohibitions of Section 10.57.020. One sign
shall be installed for every twenty-five vending sites within the premises. Each sign
shall be of a minimum dimension of three feet by four feet. There shall also be
installed a sign at each entrance to the licensed premises stating that the sale of
property forbidden by Section 10.57.020 is illegal.
C. The swapmeet operator shall give to each vendor entering the premises
written notice of the restrictions of this chapter.
33
2003 Ordinance Business and Franchise Taxes
MCMC Title 6
D. The swapmeet operator shall make oral announcements in the English
and Spanish languages of the restrictions of this chapter through the use of the
required public address system. Announcements shall be made at least once every
sixty minutes during the operation of a swapmeet as defined in this chapter.
E. The swapmeet operator or agent shall maintain a constant foot patrol of
the licensed premises to observe violations of this chapter. The foot patrol shall be
of sufficient frequency that each vending site is passed and observed by the
patrolman at least once every sixty minutes during the operation of a swapmeet as
defined in this chapter.
F. Upon observing a violation of this chapter the swapmeet operator or
agent shall notify the National City police department and report the violation.
10.57.040 Suspension or revocation of license. Violation of any provision of
this chapter by any person, firm or corporation shall be proper ground for suspension
or revocation of the business tax license issued pursuant to Chapter 6.04.
10.57.050 Vendor to obtain business tax license. Except as provided in
Section 10.57.060, every vendor selling new merchandise, every vendor selling used
merchandise more frequently than twice each calendar year, and every vendor
advertising for products or services at a swapmeet shall obtain a tax license from the
city pursuant to Chapter 6.04 for his or her operations at a swapmeet. The vendor
may give the address of the swapmeet at which he or she operates as the business
address for the purpose of obtaining the tax certificate. The vendor must provide a
mailing address of the business on the application, which may be his or her home
address and home telephone number if there is no fixed place of business.
10.57.0e i Occasional sales. Vendors engaging in the occasional or
infrequent sale of used goods at a swapmeet, which is defined as two or less sales
per calendar year, each sale not exceeding four (4) consecutive days, are not required
to pay a city business tax prior to operating at a swapmeet.
10.57.070 Control of the sale of certain goods. Each vendor shall maintain
records and comply with Business and Professions Code Sections 21663 through
21666. Records shall be provided to the Chief of Police, as required
10.57.080 Operator's records. The operator of a swapmeet shall comply
with Business and Professions Code Sections 21664, 21665 and 21666. Records
shall be provided to the Chief of Police as required.
10.57.90 Premises --paving requirements. Portions of real property to be
used by a swapmeet operator for conducting a swapmeet sales area, parking, and for
the foot travel of participants, shall be paved with surfacing approved by the director
of public works prior to that real property being utilized for the conducting of a
swapmeet. Nothing in this section shall be construed to prevent an operator from
installing suitable landscaping or lawns in lieu of paving any of the areas subject to
this section.
34
2003 Ordinance Business and Franchise Taxes
NC MC Title 6
10.57.100 Premises --fencing requirements. The portions of real property
used for the swapmeet shall be fenced with fencing not less than six feet in height,
constructed of chain link or other open type of material that does not materially
obscure visibility through such fencing.
10.57.110 Premises--restroom requirements. All parcels of real property
used for the conducting of swapmeets shall be serviced by adequate restroorn
facilities.
10.57.120 Premises--remaininq overnight prohibited. No person shall remain
overnight on premises used for the swapmeet.
Section 20. Severability. The City Council declares that the invalidity of any
section or portion of this ordinance shall not affect the validity of any other remaining
section or portion; that the Council would have adopted each of those remaining
portions or section, notwithstanding any later declared invalidity. If any provision is
determined to be invalid, it may either be severed or judicially interpreted in a way
that harmonizes it with the remaining provisions and be applied so as to give full
purpose, meaning and effect to the remaining provisions of this ordinance.
Section 21. Non -tax increase. The City Council declares that the provisions
of this ordinance do not constitute the imposition of a new tax or increase an existing
tax, and for that reason this ordinance is exempt from the provisions of Proposition
218 and may therefore be adopted without submission to a vote of the electorate.
Section 22. The City Clerk shall insert into the blank spaces provided the
ordinance number i.jsigned to this Ordinance.
PASSED and ADOPTED this 3RD day of
ATTEST:
i
Mi. ael R. all City Clerk
APPROVED AS TO FORM:
1
George H. Eiser, III
City Attorney
35
2003 Ordinance
JUNE
, 2003.
Business and Franchise Taxes
NCMC: Title 6
Passed and adopted by the Council of the City of National City, Califomia, on June 3,
2003, by the following vote, to -wit:
Ayes: Councilmembers Inzunza, Natividad, Parra, Ungab.
Nays: None.
Absent: Councilmember Morrison.
Abstain: None.
AUTHENTICATED BY:
By:
NICK INZUNZA
Mayor of the City of National City, California
11/1/e/4
City Cle 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 day of its introduction and the day of its final
passage, to wit, on May 20, 2003, and on June 3, 2003.
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 Tess than a
majority of the members elected to the Council and that there was available for the
consideration of each member 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 correct copy of
ORDINANCE NO. 2003-2224 of the City Council of the City of National City, passed
and adopted by the Council of said City on June 3, 2003.
By:
City Clerk of the City of National City, California
Deputy