HomeMy WebLinkAboutORD 0943 (1985) 1
ORDINANCE NO. 943
2
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUSTIN,
3 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:
5
I. That Section 2521 of the Tustin City Code is hereby amended in its
6 entirety to read as follows:
7 2521 REQUIRED TO BE PAID
8 a. Generally
9 Every person who engages in business within the City shall pay a
license tax upon business done within the City annually, unless
10 otherwise provided in this Chapter, in the amounts and at the
rates herein after designated.
b. Unexpired Licenses
12
Where a license for revenue purposes has been issued to any
'13 business by the City, and the tax paid there. for under the
provision,s of any ordinance heretofor enacted, and the terms of
11 such license have not expired, then the license tax prescribed by
this Chapter for such business shall not be payable until the
15 expiration of the term of such.unexpired license.
16 c. Penalties for Failure to Pay When Due
17~ For failure to pay the license tax when due, the Director of
Community Development shall add a penalty of twenty-five percent
18 (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
19 added shall in no event exceed one hundred percent (I00%) of the
amount of the license tax due.
20
d. When Payable
21
Unless otherwise specifically provided, all annual license taxes
22 under the provisions of this Chapter shall be due and payable in
advance on the first day of January of each year; provided, that
23 license taxes covering new operations commenced after the first
day of January may be pro-rated for the balance of the license
2t: period, by calendar quarters.
I
Ordinance No. 943
2 Page two
3
Except as otherwise herein provided, license taxes required
i hereunder shall be due and payable as follows:
5 1. Annual: Due and payable on the first day of January of
each year; delinquent on January 31 of the same year.
2. Weekly flat-rate license taxes: On Monday of each week,
7 in advance.
8 3. Daily flat-rate license taxes: Each day, in advance.
9 4. New businesses: Due immediately prior to commencement
of business, and delinquint on the first day of
10 commencement of business.
11 e. Deemed Debt Owed City
12 The amount of any 1 i cense tax and penal ty 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
13 competent jurisdiction for the amount of any dellquint license tax
14 penalties'.
adjourned
PASSED AND ADOPTED at an/regular meeting of the City Council, held on
15 the l0th day of October , 1985.
16
Attest:
18 FRANK H. GREINKE,
19 Mayor
90 '
21 ~
Y
22 City Clerk
23
25
26
27
28
STATE OF CALIFORNIA
COUNTY OF ORANGE
CITY OF TUSTIN
MARY E. WYNN, City Clerk and ex-officio Clerk of the City Council of the City of
Tustin, California, does hereby certify that the whole number of the members of
the City Council of the City of Tustin is five; that the above and foregoing
Ordinance No. 943 was duly and regularly introduced and read at a regular meeting
of the City CoUnCil held on the 16th day of Septe~nber, 1985, and was given its
second reading and duly passed and adopted at an adjourned regular meeting held on
the lOth day of October, 1985, by the following vote:
AYES : COUNCILPERSONS: Edgar, Greinke, Hoesterey, Kennedy, Saltarelli
NOES : COUNCILPERSONS: None
ABSENT: COUNCILPERSONS: None
~RtyY of TustN~n~,al i forni a~
Summaries published: September 26, 1985
October 17, 1985