HomeMy WebLinkAboutCC ORD 2004-2247 Amendment - Business Tax LicensesORDINANCE NO. 2004 — 2247
AN ORDINANCE OF THE CITY COUNCIL
OF THE CITY OF NATIONAL CITY
AMENDING TITLE 6 OF THE NATIONAL CITY MUNICIPAL CODE
BY AMENDING CHAPTER 6.04 PERTAINING
TO BUSINESS TAX LICENSING AND
CHAPTER 6.20 PERTAINING TO RESIDENTIAL RENTALS
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, Chapter 6.04, is amended by amending
Sections 6.04.010, 6.04.260, 6.04.370, 6.04.380 and 6.04.400 to read as follows:
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. The provisions of this chapter are principally revenue
in nature, but shall also have regulatory provisions for business compliance.
B. (No change).
6.04.260 Business tax payment --Required. A. Except as provided in Section
6.04.260(B), 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 a valid business tax license. A business tax license
is valid when it is issued in compliance with all applicable provisions of this chapter and,
except when exempt from tax, payment of the applicable tax.
B. through C. — (No change).
6.04.370 Delinquent taxes and charqes--Penalties--Installment payment.
A. through C. — (No change).
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 thirty calendar days from first
beginning business is subject to a penalty of fifty percent plus twenty percent per month
after the first thirty days has elapsed, not to exceed one hundred 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. Nothing
contained herein shall constitute authorization to conduct business without a valid
business tax license or before regulatory compliance approval.
E. (No change).
6.04.380 Tax deemed debt --Collections.
A. through C. — (No change).
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 or pay
taxes. The collector is authorized to issue a stop order pursuant to section 1.12.030 to
require a non compliant business to cease and desist from conducting business until
compliance is obtained
E. through F. — (No change).
6.04.400 Enforcement.
A. through G. — (No change).
H. The collector is authorized to issue administrative citations pursuant to
Chapter 1.44 of this code without prior notification in the enforcement of this chapter,
and to impose administrative penalties for violations of this chapter. When appropriate,
stop orders pursuant to Section 1.12.030 may be issued ordering a business in violation
of this chapter to cease and desist from conducting business until the violation is
corrected.
Section 2. That Title 6, Chapter 6.20, is amended by amending
Sections 6.20.060 to read as follows:
6.20.060 Administration and enforcement.
A. through B. — (No change).
C. It is unlawful to operate or rent a residential rental unit without payment of
required fees and taxes, 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. Each violation of any of the mandatory provisions or
prohibitions of this chapter is a misdemeanor, punishable by a fine of one thousand
dollars 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.
ATTEST:
PASSED and ADOPTED this 15TH day of JUNE , 2004.
APPROVED AS TO FORM:
Michael R. Dalla, City Clerk George H. Eiser, III
City Attorney
2 2004 Ordinance — Chapter 6.04
Business Tax Licensing Residential Rentals
Passed and adopted by the Council of the City of National City, California, on June 15, 2004, by
the following vote, to -wit:
Ayes: Councilmembers Inzunza, Morrison, Natividad, Parra, Ungab.
Nays: None.
Absent: None.
Abstain: None.
AUTHENTICATED BY:
NICK INZUNZA
Mayor of the City of National City, California
Citylerk of the City glf ational City, California
By:
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
June 1, 2004, and on June 15, 2004.
I FURTHER CERTIFY THAT said ordinance was read in full prior to its final passage or that
the reading of said ordinance in full was dispensed with by a vote of not less than a majority of
the members elected to the Council and that there was available for the consideration of each
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. 2004-2247 of the City Council of the City of National City, passed and
adopted by the Council of said City on June 15, 2004.
City Clerk of the City of National City, California
By:
Deputy