HomeMy WebLinkAbout1973-03-20; City Council; 6049; CMC 5.04.010/.020/.09.150 amend - Business license tax & coin machines1
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5.08.010 TO PROVIDE FOR COLLECTION OF A BUSINESS
TION OF A FLAT-FEE
Council of the City of Car bad does hereby ordain
Section 1. Section 5.04 10 of the Carlsbad Municipal Code
is title the
g words and phrases shall have the following meanings:
des, occupations an
ed on for profi
amount of the sale
received for
nature it ma
whether or no
ction with the
ncluded in gros
property of
kind or nature without any
or losses or
nses whatsoever. Gross receipts sh Is0 include all
receipts from coin operated vending machines. Excluded from gros
receipts shall be cash discounts a owed and taken
tax required by law to be included in or added to t
price and collected from the cust er or purchaser; such part 0
the sale price of property returned b upon recissian
of contract of sale as is refunde ash or by credi
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and amounts coll ected for others where the business is acting as
an agent or trustee to the extent that such amounts are paid to
those for whom collected.
Section 2. Section 5.04.020 of the Carlsbad Municipal
is amended,to read as follows:
Section 5.04.020 License required. There are imposed upon
Pe s engaged in the specified businesses in this title, within
the city limits of he city, license taxes in the amounts herein-
after prescribed. axes shall be due and payable
before the commencem ew business and delinquent on and
after the thirty- rst day after commencement of a new business;
and in advance, a ually, on January 1st and delinquent on and
after the tenth day of February of each year for all previously
established businesses. In the event any person fails to pay
license tax befo becomes delinquent, his tax shall then
automatically be increased by a penalty of twenty-five percent
license tax and thereafter increased one percent per day
for each additional delinquent day, provided however, that the
amount of such autom ic increase o r the usual tax shall i
event exceed fifty percent of the amount of the usual licens
Nothing contained in this section shall be construed as
permitting the operation of a business which is intended to be
operated for only a limited riod of time nd on a non-permanent
such as athletic events, carniva tc., without having
obtained a business license so to . Each such license
shall show the number of such license, the period of time covered
thereby, the name of the person to whom issued, and the location
or place where s d or conducted, and
upon a detachabl 11 also show the
number of such li ee paid therefor.
rror or mistake on the part of the city clerk or any other
on in the determination, sta ng, or collection of the amount
of any license tax shall prevent or prejudice the collection
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issuance of any license under this title authorize the
cting of any business in any zone, district Or
city, contrary to the provisions of any zon-
other ordinance of the city.
Applications on forms prescribed by the city clerk shall be
nnually by each licensee before the issuance of a license.
ending to engage in the business of owning, renting
ing, operating, maintaining or servicing coin operated vend-
achines shall include with said application a list of the
ber, type and location of such machines.
For the purposes of determining the correct tax to be
d, the city clerk may at any time require a licensee to
furnish his books of account an
audit and may quire the product of other documents and
information r
inspection and
a licensee or applicant furnish such books of account and
cords upon request therefor by the city clerk
voke any then existing business license, and s
ty clerk to refuse to issue any further business licenses to
Any and all books of account and
require the
the said person so refusing.
records furnished pursuant hereto, and any and
made by a licensee for the purp se of 0bta-i
shall be confidential in character and shall not be subject to
public inspection or disclosur except in e proper proceeding
before the city council or a competent court or tribunal. It is
unlawful for any person to cause to be disclosed, except as
l1 statements
a business licen
ded in this title, any of the information required to be
ereunder to the city clerk for purposes of determinir
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a 0
of the Carlsbad Municipal
adding "Coin operated ven ines" to the
us i nesses therein.
Section 4. Section 5.08.150 of the Carlsbad Municipal Code
is amended to read as follows:
machines and related devices. Any person who causes or allows a
coin operated ve machine to be kept, maintained or operated
r about his place of business by another person shall include
roceeds to said bu ness derived from the machines in the
receipts from sai business for busin
purposes. In addition such person shall fu ish the city clerk
Mith the name and address of the person, or persons, who owns,
rents, ieases, operates, maintains o ices the machines.
EFFECTIVE DAT-E: T ordinance shall be effective thirty
(30) days after ' adoption, and 'the Ci ty'Clerk shall certify to
the adoption s ordinance and cause it to be published at
least once in the Carlsbad Journal fifteen (15) days after its
INTRODUCED AND FIRST READ atan/re ing of the City
:ouncil of, the City of Carlsbad, Cal held on the 7th
lay of March , 1973, and thereafter PASSED, APPROVED,
\ND ADOPTED at a regular meeting of the City Council held on the
20th day of March , 1973, by the following vote,
;o wit:
AYES: Councilmen Dunne, McComas, Lewis and Frazee.
NOES: None.
ABSENT: Councilman Chase.
!TTEST: