HomeMy WebLinkAboutORD FOR ADOPTION 10-10-85ORDINANCES FOR ADOPTION
NO. 1
10-10-85
AGENDA ITEM:
ORDINANCE NO. 943 - AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUSTIN, CALIFORNIA, AMENDING SECTION 2521 OF THE TUSTIN CITY CODE,
RELATIVE TO BUSINESS LICENSE TAXES
BACKGROUND:
Ordinance No. 943 had first reading by title only and introduction at
the September 16, 1985, City Council meeting.
RECO~ND~ION:
M.O.
M.O.
- That Ordinance No. 943 have second reading by title only.
- That Ordinance No. 943 be passed and adopted.
(Roll Call Vote)
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ORDINANCE NO. 943
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUSTIN,
CALIFORNIA, AMENDING SECTION 2521 OF THE TUSTIN
CITY CODE, RELATIVE TO BUSINESS LICENSE TAXES
The City Council of the City of Tustin does hereby ordain as follows:
That Section 2521 of the Tustin City Code is hereby amended in its
entirety to read as follows:
2521 REQUIRED TO BE PAID
a. Generally
Every person who engages in business within the City shall pay a
license tax upon business done within the City annually, unless
otherwise provided in' this Chapter, in the amounts and at the
rates herein after designated.
b. Unexpired Licenses
Where a license for revenue purposes has been issued to any
business by the City, and the tax paid there,for under the
provision,s of any ordinance heretofor enacted, and the terms of
such license have not expired, then the license tax prescribed by
this Chapter for such business shall not be payable until the
expiration of the term of such unexpired license.
c. Penalties for Failure to Pay When Due
For failure to pay the license tax when due, the Director of
Community Development shall add a penalty of twenty-five percent
{25%) of such license tax on the last day of each month after the
due date thereof; provided, that the amount of such penalty to be
added shall in no event exceed one hundred percent (I~0%) of the
amount of the license tax due.
d. When Payable
Unless otherwise specifically provided, all annual license taxes
under the provisions of this Chapter shall be due and payable in
advance on the first day of January of each year; provided, that
license taxes covering new operations commenced after the first
day of January n~y be pro-rated for the balance of the license
period, by calendar quarters.
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Ordinance No. 943
Page two
Except as otherwise herein provided, license taxes required
hereunder shall be due and payable as follows:
Annual: Due and payable on the first day of January of
each year; delinquent on January 31 of the same year.
o
Weekly flat-rate license taxes: On Monday of each week,
in advance.
3. Daily flat-rate license taxes: Each day, in advance.
New businesses: Due immediately prior to commencement
of business, and delinquint on the first day of
commencement of business.
e. Deemed Debt Owed City
The amount of any license tax and penalty imposed by the
provisions of this Chapter shall be deemed a debt to the City. An
action may be commenced in the name of the City in any court of
competent jurisdiction for the amount of any deliquent license tax
penalties'.
PASSED AND ADOPTED at a regular meeting of the City Council, held on
the day of , 1985.
Attest:
FRANK H. GREINK£,
Mayor
MARY E. WYNN,
City Clerk