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HomeMy WebLinkAboutOrdinance No. 92-O14 ORDINANCE NO. 92-014 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF AZUSA AMENDING TITLE 5, SECTION 5.08. 130 OF THE AZUSA MUNICIPAL CODE RELATING TO BUSINESS LICENSE FEES FOR HOME OCCUPATIONS. THE CITY COUNCIL OF THE CITY OF AZUSA DOES HEREBY ORDAIN AS FOLLOWS: SECTION 1. That Title 5, Chapter, 5. 08, Section 5. 08. 130 of the Azusa Municipal Code be amended to read as follows: "5. 08. 130 SWORN STATEMENT-REQUIRED. Whenever the license tax is determined or calculated upon a basis of the number of employees, partners, associates or persons engaged in the applicant's business or occupation, the following procedure shall be followed at the time of applying for a license: Calculation of Number of Employees. When the license tax is determined upon the basis of the number of employees, partners, associates or persons engaged in that business or occupation, the following procedures shall apply in estimating the average number. If the applicant has not previously been engaged in business in the City, or has been so engaged for less than one year, he shall file with the Business License Officer a sworn statement setting forth the estimated average number of persons he intends to employ in connection with the operation of the business during the ensuring year; and such estimated average number shall be used in arriving at the amount of license fee to be paid. Average Number Employed in Past Year. If the applicant has been engaged in business in the City continuously for one year or more, he shall file with the Business License Officer a sworn statement showing the average number of persons employed by or associated with him in connection with the business during the year prior to the date to making such appliation; and the statment shall be used by the License Officer in determining the amount of license fee to be paid for the next ensuing year. In determining such average the number so associated with or employed by the applicant on the last business day of each calendar month shall be added together and the sum thereof divided by twelve. Gross Receipts Calculation. Whenever the license tax is determined or calculated upon a basis of the gross receipts from the conduct of business, the following procedure shall apply: The license tax for the first year on a new business shall be a flat fee of ninety dollars for five employees or less and one hundred fifty dollars for more than five employees. Home occupations shall pay a first-year license tax of fifty dollars. Thereafter, the tax upon all transfers and renewals of business license shall be based on the gross receipts of the business' immediately preceding fiscal year for which the books of account have been closed. The business license tax is due and payable at the time the first application for a license is filed, upon the application for the transfer of a license, or at the time an application is filed for the renewal of the license, whichever is earlier. Thereafter, each license shall be obtained annually by completing a notice of renewal and submitting the appropriate information and fees. Any application for renewal or transfer shall be accompanied by a sworn statement of the amount of gross receipts. Obtaining Information, Recordkeeping and Audits. The Business License Officer may obtain any and all information appropriate to determine the amount of the business license tax or fee due and may request and audit such information as set out in Section 5. 08. 140. Each person subject to any tax in this title shall retal.,. for at least four years rords documenting the information upon which any applicable tax is calculated and which shall support the calculation of tax reflected on that person' s return. Confidentiality. The Business License Officer to the extent allowed by law shall retain as confidential any and all tax statements, returns and receipts submitted or provided under this title, any records required to be submitted by a taxpayer hereunder, and any business data disclosed to the City as a result of any tax audit hereunder. Determination of Tax by Assessment. Where a business fails to apply for a City business license prior to conducting business within the City and after notification by the Business License Officer still fails to comply with the City's requirements, the Business License Officer shall procure such facts and information as he or she is able to obtain upon which to base an assessment of any tax imposed by this chapter and payable by any business that has failed to make such application and remittance. The Business License Officer shall proceed to determine and assess against such business the tax, interest and penalties provided for by this chapter and shall give a notice of the amount so assessed by serving a notice of such amount personally or by depositing it in the United States mail, postage prepaid, addressed to the business so assessed at its last-known place of address. The owner or operator may within ten working days after the serving or mailing of such notice make application in writing to the Business License Officer for a hearing on the amount assessed. If application for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the Business License Officer become final and conclusive and immediately due and payable. If such application is made, the Business License Officer shall give not less than five working days' written notice in the manner prescribed herein to the business, its owner or operator, to show cause at a time and place fixed in the notice why the amount specified therein should not be fixed for such tax, interest and penalties. The hearing shall be conducted by the Business License Officer or his or her designee. At such hearing, the business owner or operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing, the Business License Officer shall determine the tax to be remitted and shall thereafter give written notice to the owner or operator in the manner prescribed herein of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after fifteen working days unless an appeal is made. Appeal. Any business owner aggrieved by a decision of the Business License Officer with respect to the amount of such tax, interest and penalties, if any, may appeal to the City Council by filing a notice of appeal with the City Clerk within fifteen working days of the serving or mailing of the determination of tax due. The Council shall fix a time and place for hearing such appeal, and the City Clerk shall give notice in writing to such owner or operator at his last-known place of address. The findings of the Council shall be final and conclusive and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice. SECTION 2 . The City Clerk shall certify to the adoption of this ordinance and cause the same to be published in the manner required by law. PASSED AND APPROVED this 4th day of May , 1992 . 401<licidAet0a6a, R STATE OF CALIFORNIA ) COUNTY OF LOS ANGELES) SS. CITY OF AZUSA ) � L I, HEREBY CERTIFY that the foregoing Ordinance No. 92-014 was regularly introduced and placed upon its first reading at a regular meeting of the City Council on the 21st day of April, 1992 . That thereafter, said Ordinance was duly adopted and passed at a regular meeting of the City Council on the 4th day of May, 1992 , by the following vote, to wit: AYES : COUNCILMEMBERS: DANGLEIS, MADRID, NARANJO, ALEXANDER MOSES NOES : COUNCILMEMBERS: NONE ABSENT: COUNCILMEMBERS: NONE J /✓ / / CIT' CLERK r