HomeMy WebLinkAbout1997-01-07; City Council; NS-389; CMC 5.04 amends - Business license tax penalties...$
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ORDINANCE NO. NS-389
AN ORDINANCE OF THE CITY COUNCIL OF THE
CITY OF CARLSBAD, CALIFORNIA AMENDING
TITLE 5, CHAPTER 5.04 TO MODIFY BUSINESS
LICENSE TAX PENALTIES
The City Council of the City of Carlsbad, California does c
follows:
SECTION I: That Title 5, Chapter 5.04 of the Carlsbad Municipa
amended by the amendment of the first paragraph of section 5.04.020 to
follows:
“5.04.020 License rewired.
A. There are imposed upon persons engaged in the
businesses in this title, within the city limits, license taxes in the
hereinafter prescribed. The license tax shall be due and payab
the commencement of any new business. A penalty charge shz
to any new business without a license upon the expiration of one
after receiving written notice of this requirement, whichever oc(
Notification shall be in writing and proof of receipt shall be retainc
by the license collector. The tax shall be increased by a penalt
of the license tax 60 days after it is due, and increased by a p
50% of the license tax 90 days after it is due.
B. For all previously licensed businesses the license
be due and payable annually in advance on the first day of the
which the business was originally established. In the event an’
fails to pay a license renewal tax, the tax shall be increased by i
of 25% of the license tax 60 days after it is due, and increa:
penalty of 50% of the license tax 90 days after it is due.
C. The Finance Director or hidher designee shall I
discretion to waive all or a portion of penalties imposed for 1
obtain or renew a business license upon a showing of good caust
D. Nothing contained in this section shall be consi
permitting the operation of a business, which is intended to be (
for only a limited period of time and on a nonpermanent basis,
athletic events, carnivals, etc., without having first obtained a I
license. Each such license shall show the number of such lice
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period of time covered thereby, the name of the person to whon
and the location or place where such business is to be commc
conducted, and upon a detachable portion of such license, s
show the number of such license and the amount of the fee paid
No error or mistake on the part of the license collector or a
person in the determination, stating or collection of the amour
license tax shall prevent or prejudice the collection by or for tt
what shall be actually due from anyone commencing or conduc
business subject to a license tax, nor shall the issuance of an;
under this title authorize the commencing or conducting of any
in any zone, district or location within the city, contrary to the pro\
any zoning or other ordinance of the city.”
EFFECTIVE DATE: This ordinance shall be effective thirty day5
adoption, and the City Clerk shall certify the adoption of this ordinance and c;
be published at least once in a newspaper of general circulation in the City of
within fifteen days after its adoption.
INTRODUCED AND FIRST READ at a regular meeting of the Carlsbad Citb
on the 17th day of DECEMBER , 1996, and thereafter
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PASSED AND ADOPTED at a regular meeting of the City Coun
City of Carlsbad on the 7th day of January , 1997, by the following
wit:
AYES: Council Members Lewis, Finnila, Nygaard, Kulchin a1
NOES: None
ABSENT: None
APPROVED AS TO FORM AND LEGALITY
- 0- L.
RONALD R. BALL, City Attorney
/* b.93-
ATTEST:
ALETHA L. RAUTENKRANZ, City Clerk
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