HomeMy WebLinkAbout1997-01-07; City Council; 13987; ADOPTION OF ORDINANCE NO. NS-389-MODIFICATION OF BUSINESS LICENSE TAX PENALTIESc 4 CITYOF CARLSBAD - AGENM BILL 31 u
AB # - TITLE: ADOPTION OF ORDINANCE NO. NS-389 -
CITY MGR. - TAX PENALTIES DEPT. CLK
CITY ATTY - MODIFICATION OF BUSINESS LICENSE MTG. j!nwg7
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RECOMMENDED ACTION:
Adopt Ordinance No. NS-389, amending the Municipal Code to modify the regulations
concerning delinquent penalties charged to businesses for late payment of the business
license tax.
ITEM EXPLANATION
Ordinance No. NS-389 was introduced at the regular City Council meeting of December 17
1996. The second reading allows Council to adopt the ordinance which would then become
effective in thirty days. The City Clerk will have the ordinance published within fifteen
days, if adopted.
FISCAL IMPACT
See Agenda Bill No. 13,970 on file with the City Clerk.
EXHIBIT
1, Ordinance No, NS-389 o
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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 ordain
follows:
SECTION I: That Title 5, Chapter 5.04 of the Carlsbad Municipal Cod€
amended by the amendment of the first paragraph of section 5.04.020 to read
follows:
“5.04.020 License required.
A. There are imposed upon persons engaged in the specil
businesses in this title, within the city limits, license taxes in the amou
hereinafter prescribed. The license tax shall be due and payable bef
the commencement of any new business. A penalty charge shall acc to any new business without a license upon the expiration of one year
after receiving written notice of this requirement, whichever occurs fi
Notification shall be in writing and proof of receipt shall be retained on
by the license collector. The tax shall be increased by a penalty of 2
of the license tax 60 days after it is due, and increased by a penalt)
50% of the license tax 90 days after it is due.
6. For all previously licensed businesses the license tax s
be due and payable annually in advance on the first day of the montl
which the business was originally established. In the event any per
fails to pay a license renewal tax, the tax shall be increased by a pen
of 25% of the license tax 60 days after it is due, and increased b
penalty of 50% of the license tax 90 days after it is due.
C. The Finance Director or hidher designee shall have
discretion to waive all or a portion of penalties imposed for failurt
obtain or renew a business license upon a showing of goad cause.
D. Nothing contained in this section shall be construed
permitting the operation of a business, which is intended to be operi
for only a limited period of time and on a nonpermanent basis, sud
athletic events, carnivals, etc., without having first obtained a busir
license. Each such license shall show the number of such license, I
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period Of time covered thereby, the name of the person to whom issue
and the location or place where such business is to be commenced
conducted, and upon a detachable portion of such license; shall al
show the number of such license and the amount of the fee paid therefc
NO error or mistake on the part of the license collector or any otk
license tax shall prevent or prejudice the collection by or for the city
what shall be actually due from anyone commencing or conducting 2
business subject to a license tax, nor shall the issuance of any licer
under this title authorize the commencing or conducting of any businc
in any zone, district or location within the city, contrary to the provisions
any zoning or other ordinance of the city."
person in the determination, stating or collection of the amount of a
EFFECTIVE DATE: This ordinance shall be effective thirty days after
adoption, and the City Clerk shall certify the adoption of this ordinance and cause il
be published at least once in a newspaper of general circulation in the City of Carlst
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within fifteen days after its adoption.
INTRODUCED AND FIRST READ at a regular meeting of the Carlsbad City COUI
on the 17th day of DECEMBER , 1996, and thereafter
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1 PASSED AND ADOPTED at a regular meeting of the City Council of t
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1 City of Carlsbad on the 7th day of January , 1997 , by the following vote,
wit:
AYES: Council Members Lewis, Finnila, Nygaard, Kulchin and Hal
NOES: None
ABSENT: None
APPROVED AS TO FORM AND LEGALITY
- t a RONALD R. BALL, City Attorney
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ATTEST:
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ALETHA L. RAUTENKRANZ, City Clerk I
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