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HomeMy WebLinkAbout12 BUSINESS LICENSE PROGRAMMEETING DATE: OCTOBER 15, 2013 TO: MAYOR AND CITY COUNCIL FROM: JEFFREY C. PARKER, CITY MANAGER SUBJECT: BUSINESS LICENSE PROGRAM SUMMARY: City staff is seeking policy direction from the City Council regarding the implementation of Tustin Municipal Code, Chapter 5, Section 2512 Business License (attached) which requires any person that transacts and /or does business in the city must procure a City License. The purpose of the City Business License is to insure businesses are in the appropriate location and within guidelines associated with their specific activity. The Business License tax also helps fund critical city services that are utilized by those businesses, such as Police and Fire protection, street rehabilitation and paving, and sidewalk maintenance. At its March 19"' meeting, the City Council authorized an agreement with Municipal Auditing Services (MAS) to assist the City s Finance Department with identifying and collecting Business Licenses by individuals or businesses covered by the Tustin Municipal Code. After initiation of this new process, which included letters sent by MAS to individuals or businesses identified via State or local information as listing the City of Tustin as their business location, the City began to receive payments from new businesses. In addition, the City received questions, inquiries, and complaints about the request by the City of these businesses to obtain licenses. BACKGROUND: Over the course of the implementation of the City and MAS's efforts to identify and license new businesses, the following questions, comments, and statements have circulated to the City Council, City staff, and throughout the community: Comment- "I have received letters from the City and a company named MAS; however, the letters have not been signed and appear to be threatening in nature." Response- Both the City and MAS have sent letters to businesses that were unsigned. The City has taken corrective action and any further correspondence will be distributed with the appropriate signatures. Comment- "MAS has received three complaints to the Better Business Bureau (BBB) of the State of California." Response- Yes, MAS has received three complaints. All three complaints have been investigated by the BBB and been determined to be not substantiated. MAS have maintained an "A" status with the BBB and pride itself regarding this rating. Comment- "The letters sent out to the business community indicate that if the business does not pay the license fee, the business will be reported to a credit agency and /or a collections agency." Response- All letters sent to businesses do not state any language relative to credit bureaus or collection agencies. No authority has been granted to MAS to involve credit agencies and /or bureaus. The City code indicates that if a business does not pay within a specified time, the business may face an administrative process conducted by the City which includes potential fines for non - compliance. Comment- "If a realtor conducts business from his /her home which is located in a different city, sells a home in a second city, why does this agent need a business license in Tustin ?" Response- The City and MAS obtain broker and realtor information from the State of California and other resources. By State law, all realtors must have an agreement with a broker and register with the State with the same information. In doing so, if a broker or a realtor indicates to the State that their business address is within Tustin's incorporated boundaries, then the City's code mandates them to obtain a license in Tustin. Comment- "I am a broker and I have multiple realtors that work for me under 1099 status. Why does the City mandate that my realtors obtain a license ?" Response- The City code indicates that 1099 contractors are considered businesses and must obtain a license. However, if a business has employees that are W -2 status, only the business itself must obtain a license. Please see California Supreme Court Case Miglion vs. City of Newport Beach, Case No: 30 -2011- 00508986- CL- JR -HLH. Comment- "The letters I received from the City and MAS have requested private information from my Federal income tax returns and Schedule C, I believe that is personal information." Response- The letters distributed request Federal income tax returns and Schedule C’s to verify gross receipts in an effort to determine the license fee. City staff and MAS request that if such information is provided, that all personal information be redacted. Upon verification of gross receipts, the City will shred and/or return the aforementioned documentation to the business owner. RECOMMENDATION: It is recommended that the City Council: 1. Authorize a penalty/business registration amnesty program for businesses that are contacted by either MAS or the City that do not have a business license but are doing business within the City. Unlicensed businesses will not be required to pay penalties for the Tax due if they pay the total Tax due within 30 days of the date of the first notice requesting the business become compliant with the City’s ordinance. AND, 2. Relative to this program, authorize the refund of all penalties collected under this program. This would not include licensed business in delinquent status. AND, 3. Relative to this program, authorize the refund of business license fees collected by MAS for the years 2000 - 2010, prior to the reinstatement of the City’s original 2011 amnesty program. This would not include licensed business in delinquent status. OR, 4. If Council desires a policy change, direct staff to prepare a modification to Municipal Code, Chapter 5 and bring back the proposed changes at a future City Council meeting for consideration. FISCAL IMPACT: If the City Council authorizes the aforementioned amnesty program, the City will refund approximately $34,000.00 to newly found businesses. CORRELATION TO THE STRATEGIC PLAN: The review of the Business License program correlates to the Strategic Plan Goal C Financial Strength, 2. Explore opportunities for new or increased revenues, b. Evaluate the City’s business license program to ensure fairness and equity for all businesses. Municode Tustin, California, Code of Ordinances >> ARTICLE 2 - REVENUE AND TAX >> CHAPTER 5 - BUSINESS LICENSE TAX >> PART 1 GENERAL PROVISIONS >> PART 1 GENERAL PROVISIONS 2511 INTRODUCTION 2512 LICENSE REQUIRED 2513 EXEMPTIONS FROM TAX PAYMENT 2514 STATEMENTS 2515 UNLAWFUL BUSINESS NOT AUTHORIZED 2516 ENFORCEMENT OF CHAPTER: RIGHT OF ENTRY 2517 REMEDIES DEEMED CUMULATIVE 2511 INTRODUCTION Definitions Page 1 of 10 Business. Professions, trades, and occupations, and all and every kind of calling, whether or not for profit. Director. The Director of the Community Development Department or his or her designee. Gross receipts. The total amount of the sale price of all sales in Tustin and the total amount charged or received for the performance of any act or service in Tustin 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 of materials, goods, wares, or merchandise. Included in "gross receipts" shall be all receipts, 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 the materials used, labor or service costs, interest paid or payable or losses, or other expenses whatsoever. Excluded from "gross receipts" shall be anything exempted by State law, cash discounts allowed and taken on sales; credit allowed on property sold; and tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser; such part of the sale price of property returned by purchasers upon recision of the contract of sale as is refunded either in cash or by credit; amounts collected 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. Person. An individual, partnership, or corporation. b Chapter for Revenue Purposes This Chapter is enacted solely to raise revenue for municipal purposes and is not intended for the purpose of regulation. Not Substitute for Other Licensing Measures ,... " I-,_________•___ t__ ___ /._ 1nH l innin Municode Page 2 of 10 Persons required to pay a license tax for transacting and carrying on any business under this Chapter shall not be relieved from the payment of any license tax for the privilege of doing such business as required by any other ordinance of the City and shall remain subject to the regulatory provisions of other ordinances. Effect on Prior Obligations and Actions Neither the adoption of this Chapter nor its superseding of any portion of any other ordinance of the City shall in any manner be construed to affect prosecution for violation of any other ordinance committed prior to the effective date hereof, nor be construed as a waiver of any license or any penal provision applicable to any such violation, nor be construed to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed, or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect. (Ord. No. 1270, Sec. II, 4- 21 -03) Business License Application Applicants for City business licenses required by this Article shall obtain an application form from the Director. License Tax Imposed There are hereby imposed upon the businesses specified in this Chapter license taxes in the amounts hereinafter prescribed. It shall be unlawful for any person to transact and carry on any business in the City without first having procured a license from the City to do so, or without complying with any and all applicable provisions of this Chapter. Vendors, contractors, and similar businesses that provide work or services to the City under a City contract or agreement shall also comply with any and all applicable provisions of this Chapter. Certain Businesses Exempted Subsection (b) shall not be construed to require any person to obtain a license prior to doing business within the City if such requirement conflicts with applicable statutes of the United States of America or of the State. Persons not required to obtain a license prior to doing business within the City because of conflict with applicable statutes of the United States of America or of the State shall be liable for the payment of the tax imposed by this Chapter. There shall be exempt from the provisions of this Chapter the business of any express corporation, freight forwarder, motor transportation broker, or person or corporation owning or operating motor vehicles in the transportation of property for hire upon the public highways, under the jurisdiction of the Public Utilities Commission of the State of California, which consists of the transportation of property and every service performed in connection therewith, other than where the origin point and the destination point of such transported property are within the boundaries of the City of Tustin. Services not directly related to the transportation of property, such as gasoline delivery, retrieval of keys from locked vehicles, and repair of broken windows shall not be exempt from the provisions of this Chapter. ..._:.... a......_../.. _....._-. nL ._a..t:.....Tn_ii 1 oiM1 innio Municode The following are exempt from the requirement to obtain a business license: (1) Small family day care homes. (2) Residential community care facilities serving six (6) or fewer individuals. Branch Establishments Page 3 of 10 A separate license must be obtained for each branch establishment or location of the business transacted and carried on and for each type of business at the same location, and each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license, provided that warehouses and distributing plants used in connection with and incidental to a business located in the City and licensed under the provisions of this Chapter shall not be deemed to be separate places of business or branch establishments. Issuance of License Every person required to have a license under the provisions of this Chapter shall make application to the Director in such form as the Director shall designate, and upon payment of any applicable business license application processing fee and a prescribed license tax, the Director shall issue to such person a license which shall contain: (1) The name of the person to whom the license is issued, (2) The business licensed, (3) The place where such business is to be transacted and carried on, (4) The date of expiration of such license, and (5) Such other information as the Director may deem reasonable or necessary for the enforcement of the provisions of this Chapter. All information specified to be set forth on any application form prescribed by the Director shall be submitted completely and accurately and the license subsequently issued shall be based upon the information submitted. Any license shall be deemed based upon the application on file, and if the information is incomplete or inaccurate, the license shall be deemed invalid. If information submitted in an application subsequently becomes incomplete or inaccurate by reason of a change in circumstances, the license shall thereafter be deemed invalid. Upon the Director's learning of any inaccuracy or incompleteness, notice shall be given forthwith to the licensee, at the address shown on the license, that the license is invalid. If the address shown on the license is known to be inaccurate due to a change in circumstances, notice may be given to the licensee at any address deemed appropriate by the Director. Investigation of Application The Director shall make such investigations and inspections required for particular businesses as may be necessary and may designate investigations and inspections to be made by other departments in accordance with the following general guides: (1) The Building Division shall review applications involving a change of occupancy of any portion of a building and in such other circumstances as may involve questions of compliance with building, electrical, plumbing, or other construction codes. (2) ,_..._,n•i_____ ---- _n__.1_ __.__i__ ----- . i inn 1 inniI Municode Code. Page 4 of 10 The Orange County Fire Authority shall review applications which involve businesses or premises which may constitute substantial fire risks, hazardous materials, or any risks of serious danger to human life or property. (3) The Police Department shall review applications for businesses which may affect public morals, involve substantial danger of fraud or deception, pose unusual police problems, may involve the handling or receiving of stolen goods to a higher degree than usual, tend to affect traffic control, involve public assembly, include police -type functions, or otherwise substantially affect public safety. If the Police Department, in the person of the Chief of Police or his or her designated representative, determines that it is reasonable or necessary, it may require fingerprinting and photographing of a proposed licensee, and any or all of its officers, partners, owners, managers, or employees. (4) The Orange County Health Department shall review applications for businesses which involve the preparation, storage or sale of food or drink, except in sealed containers. (5) The Water Operations Division of the City's Public Works Department shall review applications for businesses which involve the use of water in manufacturing or processing. (6) Other departments, agencies, or officers shall review applications when the proposed business poses special problems dealt with by such department, agency, or officer. 9 Appeal from Decision of the Director Any person may appeal any decision of the Director in accordance with Section 9294 of this Licenses Not Transferable No license issued pursuant to this Chapter shall be transferable, provided that where a license is issued authorizing a person to transact and carry on a business at a particular place, such licensee may, upon application therefore, have the license amended to authorize the transacting and carrying on of such business under such license at some other location to which the business is or is to be moved. Duplicate Licenses A duplicate license may be issued by the Director to replace any license previously issued hereunder which has been lost or destroyed, upon the licensee filing a statement of such fact. i Posting and Display of License All licenses must be kept and posted in the following manner: (1) Any licensee transacting and carrying on business at a fixed place of business in the City shall display the license in a conspicuous place upon the premises where such business is carried on. (2) Any licensee transacting and carrying on business, but not operated at a fixed place of business in the City, shall keep the license upon his or her person at all times while transacting and carrying on such business. (3) All vehicles licensed by the City shall have a sticker issued by the City placed in a conspicuous place upon such vehicle at all times. I! -1r _i IIA l O_TTTXRn ______._ta.._ni o_ninr 1 oil I InniI Municode Page 5 of 10 (4) All vending machines licensed by the City shall have a current sticker issued by the City placed upon such vending machine at all times in a conspicuous place. Any and all machines not having such required current sticker shall be subject to impoundment by the Chief of Police. (Ord. No. 1270, Sec. Il. 4- 21 -03; Ord, No. 1366, Sec, 1, 11- 17 -09) 2513 EXEMPTIONS FROM TAX PAYMENT a Generally Nothing in this Chapter shall be deemed or construed to apply to any person transacting and carrying on any business exempt, by virtue of the Constitution or applicable statutes of the United States of America or of the State, from the amount of such taxes as are herein prescribed. None of the license taxes provided for by this Chapter shall be so applied as to occasion an undue burden upon interstate commerce. In any case where a license tax is believed by a licensee or applicant for a license to place an undue burden upon such commerce, he may apply to the Director for an adjustment of the tax so that it shall not be discriminatory or unreasonable as to such commerce. Such application may be made before, at, or within six (6) months after payment of the prescribed license tax. The applicant shall, by affidavit and supporting testimony, show his or her method of business and the gross volume or estimated gross volume of business, and such other information as the Director may deem necessary in order to determine the extent, if any, of such undue burden on such commerce. The Director shall then conduct an investigation, and, after first having consulted with the City Attorney, shall affix as the license tax for the applicant an amount that is reasonable and nondiscriminatory, or, if the license tax has already been paid, shall order a refund of the amount over and above the license tax so fixed. In fixing the license tax to be charged, the Director shall have the power to base the license tax upon a percentage of gross receipts, or any other measure which will assure that the license assessed will be uniform with that assessed on business of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this chapter. Should the Director determine the gross receipts measure of license tax to be the proper basis, the Director may require the applicant to submit, either at the time of termination of applicant's business in the City or at the end of each three -month period, a sworn statement of the gross receipts and pay the amount of license tax therefrom, provided that no additional license tax, during any one calendar year, shall be required after licensee shall have paid an amount equal to the annual license tax, as prescribed in this Chapter. Organizations and Persons Exempted A license shall be obtained without payment of the usual fee under the provisions of this section by the following: (1) Any institution or organization which is conducted, managed, or carried on wholly for the benefit of charitable, religious, eleemosynary, or benevolent purposes and from which no profit is derived, either directly or indirectly, subject to compliance with the provisions of this chapter. (2) Any nonprofit organization which engages in fundraising ventures, solicitations, carnivals, fairs, or other events, when all of the net proceeds from the fundraising venture, solicitation, carnival, fair, or other event is solely utilized for a charitable or eleemosynary purpose, and no direct or indirect monetary profit or benefit is derived by any other person, institution, or organization. However, any person or entity nui__._________ _ ____i___e_. ______rn__o__ i -__.rr _I Ian" o_TTm% n__.___.— t.._nin_ni nr roil i innin Municode Page 6 of 10 desiring to solicit donations for a charitable purpose must first comply with the requirements set forth in Section 2513f of this Chapter. In no event shall a solicitation or event be engaged in within the City except in conformance with the provisions of all applicable ordinances of the City regulating the particular event. If a portion of the proceeds of the charitable or eleemosynary fundraising venture, solicitation, carnival, fair, or other event are to be received by or are for the direct or indirect benefit of any other person, institution, or organization, then the fee which would ordinarily be charged for such venture, if it were wholly a profit venture, shall be reduced in proportion to the percentage of the proceeds which are to be received by any such person, institution, or organization. Procedure for Obtaining Fee — Exempt License Businesses that are exempt from the payment of the license tax are required to obtain a fee - exempt business license. (1) A fee - exempt license may be issued by the Director to any person when the application for issuance of a business license is accompanied by a statement of facts that is verified or certified under penalty of perjury and clearly shows that the applicant meets the requirements of one or more of the classifications set forth in Section 2513b. (2) The burden of proof of entitlement to exemption shall in all cases be upon the applicant to establish the facts showing entitlement to a fee - exempt license. The Director may prescribe the form or forms of statements of fact required and may require the applicant to present such other proof of entitlement as may be reasonable in the particular case. (Ord. No. 328, Sec. 13) Appeal from Denial of Fee — Exempt License Any person may appeal any decision of the Director in accordance with Section 9294 of this Code. e Limitations on Fee — Exempt Licenses (1) Every license issued without payment of the usual fee shall be stamped "Exempt' upon its face. (2) Any license issued as fee - exempt may be revoked by the Director in the event it is determined by the Director that the applicant is not entitled to exemption, except that no such license shall be revoked without forty-eight (48) hours notice to the licensee. If the license is revoked, the licensee shall be required to surrender the license to the Director within forty-eight (48) hours of receiving the notice of revocation from the Director. (3) Any license issued as fee - exempt shall be void and shall afford no defense in any civil or criminal prosecution if any material statement contained in the application, statement of facts, or any other document or representation made to the Director in claiming exemption is false or fraudulent. (4) No fee - exempt license may be transferred. (5) Upon any uncertainty, for lack of information or otherwise, as to the entitlement of any organization or activity to a fee - exempt license, the Director may require the filing of a verified report of all funds received and disbursed by any licensee. Upon demand d_ _I :__1TT_ 110 /19 O_TTTT I I_n I �r IAll 1 IVAlI Municode Page 7 of 10 such licensee shall file its report in the form and detail as required by the Director within fifteen (15) days after demand. Charitable Solicitation Permits (1) No person shall solicit donations for charitable purposes within the City without first obtaining a permit from the Director for the particular solicitation and for the stated purposes and period provided therein. (Z) A completed application for a permit to solicit donations for charitable purposes shall be filed with the Director prior to soliciting donations in the City and a permit issued for such solicitation. The application shall contain all of the following information: (a) The name and address of the person or organization; (b) The State Charitable Trust number;* (c) Name, address, telephone number, and birth date, along with any aliases used, of the individual in charge of the solicitation; (d) The purpose of the solicitation; (e) The type of donations to be solicited; (f) If the solicitation is for a special event, the nature of the event and the time and place of the event; (9) The anticipated beginning and ending dates of the solicitation; (h) Whether the solicitation is on behalf of an organization other than the applicant and if so, the name, address, and business telephone number of the other organization; (i) The method of solicitation to be utilized; G) If paid solicitors are used, the total estimated cost of fundraising expenses; (k) The estimated percentage of the amount of donations which will be used for charitable purposes; (I) The names, residential addresses, and day -time telephone numbers of all officers and directors of the applicant; (m) The names, business addresses, and day -time telephone numbers of all agents, volunteers, solicitors, promoters, and managers to be involved with the solicitation; In addition, the applicant shall provide the following documents, as they apply: (a) The articles of incorporation and bylaws of corporations and bylaws of unincorporated entities; (b) The Internal Revenue Service Notice of Tax - Exempt Status; (c) The notice from the California Attorney General Registrar of Charitable Trusts confirming registration in good standing or in the case of a religious corporation sole, a Certificate of Status of Domestic Corporation from the Secretary of the State; (d) A copy of the most recent periodic report filed with the Attorney General;* (e) A copy of the solicitation or sale for charitable purposes card which must be exhibited to prospective donors pursuant to Business and Professions Code Section 17510.3;* and (f) o__I'__.TT_I IIAn o _TTmX STI __...__._1_u__n /1_n /nr 1 nn t /nAlI Municode Page 8 of 10 If the solicitation is for the benefit of an organization other than the applicant, a letter from such organization authorizing applicant's solicitation. Upon submittal of the application, the Director shall verify within five (5) working days as to whether the application is complete. If complete, a permit will be issued within five (5) working days, or the City will apply to the court for an order enjoining the applicant's solicitation. If the Director determines that the application is incomplete, the applicant shall be notified within five (5) working days of such determination, along with the specific reasons therefore. The permit is valid for six (6) months. (Ord. Na 1270, Sec. II, 4- 21 -03; Ord. No. 1366, Sea 2, 11- 17 -09) "Not applicable to a corporation solely organized for religious purposes. 2514 STATEMENTS Not Conclusive No statement shall be conclusive as to the matters set forth therein, nor shall the filing thereof preclude the City from collecting, by appropriate action, such sum as is actually due and payable hereunder. Examination by Experts The Director, with the approval of the City Council, is hereby authorized and empowered to retain from time to time accountant or accountants licensed by the State of California to examine, audit, and inspect the books and records of any licensee or applicant for a license to ascertain and verify that the matters in any statement or statements are correct. Upon any such verification by accountant or accountants, no information shall be given to the Director by such accountant or accountants other than the statement is correct or incorrect. All licensees, applicants for licenses, and persons engaged in business in the City are hereby required to permit examination of their books and records for the purposes aforesaid. The information furnished or secured pursuant to this section or Section 2512d shall be confidential. Any unauthorized disclosure or use of such information by any officer or employee of the City or by any accountant or accountants retained as provided herein shall constitute a misdemeanor, and such person shall be subject to the penalty provisions of Section 1121, in addition to any other penalties provided by law. Failure to File; Hearing Before City Council If any person fails to file any required statement within the time prescribed, or if at the demand therefore made by the Director the person fails to file a corrected statement, the Director may determine the amount of license tax due from such person by means of such information as he may be able to obtain. If such a determination is made, the Director shall give a notice of the amount so assessed by serving it personally or depositing it, by certified mail, in the United States Post Office in Tustin, California, addressed to the person so assessed at his or her last -known address. Such person may, within fifteen (15) days after the mailing or serving of such notice, make application in writing to the Director for a hearing on the amount of the license tax. If such application is made, the - .-....,.L. 11'3,1^70.iiTr TD 1A /11/11110 Municode Page 9 of 10 Director shall cause the matter to be set for hearing within fifteen (15) days before the City Council. The Director shall give at least ten (10) days notice to such person of the time and place of hearing in the manner prescribed for service of notices of assessment. The City Council shall consider all evidence produced and shall make findings thereon, which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed above for serving notices of assessment. Extension of Time for Filing In addition to all other authority conferred upon him or her, the Director shall have the authority, for good cause shown, to extend the time for filing any required sworn statement for not exceeding thirty (30) days, and in such cases to waive any penalty that would otherwise have accrued and shall have the further authority, with the consent of the City Council, to compromise any claim as to the amount of license tax due. (Ord. No. 1270, Sec. 11, 4- 21 -03) 2515 UNLAWFUL BUSINESS NOT AUTHORIZED No license issued under the provisions of this chapter or the payment of any tax required under the provisions of this chapter shall be construed as authorizing the conduct or continuance of any illegal business or of a legal business in any illegal manner. Licenses issued to unlawful businesses shall be deemed invalid and shall be surrendered to the Director within forty -eight (48) hours of receiving notice from the Director. (Ord. No. 1270, Sec. ll, 4- 21 -03) KPI PJA, r7. 1: ra4Ja r:4, r Eel as] :raid:g ca:a Eel Rrlr.»a,rrcz -� It shall be the duty of the Director to enforce each and all of the provisions of this chapter, and the Chief of Police shall render such assistance in the enforcement hereof as may from time to time be required by the Director or the City Council. The Director, in the exercise of the duties imposed upon him or her hereunder, and acting through his or her deputies or duly authorized assistants, shall examine or cause to be examined all places of business in the City to ascertain whether the provisions of this chapter have been complied with. The Director and other City staff shall have the power and authority to enter, free of charge and at any reasonable time, any place of business required to be licensed herein and demand an exhibition of its license certificate. Any person having such license certificate theretofore issued in his or her possession or under his or her control who willfully fails to exhibit the same on demand shall be guilty of a misdemeanor and subject to the penalties provided for by Section 1121. It shall be the duty of the Director to cause a complaint to be filed against any and all persons found to be violating any of such provisions. (Ord. No. 1270, Sea ll, 4- 21 -03) 2517 REMEDIES DEEMED CUMULATIVE All remedies prescribed hereunder shall be cumulative and the use of one or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter. 1_u _ / /1!L ! _d _/ !_♦ .Al _O _1_• _.TT_l llll 0_TT 1T 1 1_.1 IP I , I11h11 Municode (Ord. No. 1270, Sec. 11, 4- 21 -03) Page 10 of 10 Lu . /tl!L ! _� _/ _f_. _ _nt _n. _1•__ur�_.�lnnnnrxm�r� l.. nin n.nn .n,.. ,nn.n