HomeMy WebLinkAboutOrdinance No. 93-O7 ORDINANCE NO. 93-07
CITY OF AZUSA
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF AZUSA
AMENDING TITLE 5 CHAPTER 8 SECTIONS 180, 230 AND
235,ENTITLED BUSINESS LICENSES AND REGULATIONS, GENERAL
PROVISIONS, REFUNDS, PENALTIES, ADDITION OF SECTION 235
COST RECOVERY, CHAPTER 12 SECTIONS 010 AND 090 ENTITLED
MISCELLANEOUS BUSINESSE,SS SALES, MANUFACTURING
WHOLESALE, SERVICES,PROFESSIONALS AND MOTION PICTURE
THEATERS, APARTMENTS, ROOMING HOUSES, INDIVIDUAL
HOMES; AND TITLE 15 CHAPTER 8 SECTION 101 ENTITLED
BUILDINGS AND CONSTRUCTION, ABATEMENT OF REAL
PROPERTY NUISANCES, BY ADDING SUB-SECTION P RELATING TO
UNLICENSED BUSINESS ACTIVITY WITHIN AZUSA.
THE CITY COUNCIL OF THE CITY OF AZUSA DOES HEREBY ORDAIN AS FOLLOWS:
SECTION 1. That Title 5, Chapter 8, Section 180 be amended by the addition of the following:
Section 5.08.180 Refunds. " No refund of overpayment of taxes imposed by
this chapter shall be allowed in whole or in part unless a claim for refund is filed with the
Business License Officer within a period of twenty-four (24) months from the last day of the
calendar month following the period for which the overpayment was made, and all such claims
for refund of the amount of overpayment must be accompanied by a sworn affidavit, with
supporting documents, and filed with the license officer. Upon filing of such a claim and the
license officer determining the validity of the request, a refund may be made in an amount not
to exceed the amount overpaid."
SECTION 2. That Title 5, Chapter 8, Section 230 be amended as shown by the
deletion of the words inikeeut-type and the addition of the underlined words:
Section 5.08.230 Same - Penalties. The penalty for failure to file a tax return
under this title shall be five percent per month of the tax due, up to a maximum of twenty-five
percent of the amount of the tax. For each month that an annual tax or other obligation due the
City pursuant to this title remains unpaid following the date such tax or other obligation is due,
there shall be added a penalty of ten fifteen percent of the tax due for each month that payment
is delinquent beginning on the tenth day of each month after the due date thereof; and for failure
to pay a monthly, weekly or daily tax when due, the Business License Officer shall add a
penalty of ten fifteen percent of the tax on the day following the due date thereof and each day,
week or month thereafter. A maximum penalty of one hundred percent shall be paid the fifth
month following the due date. The amount due in penalties may be abated or waived for
reasonable cause, other than willfull neglect, at the discretion of the Business License Officer.
Penalties shall be collected in the same manner as the taxes and other obligations pursuant to this
title and shall not exceed fifty one hundred percent of the license tax or fee due.
Interest. In addition to the penalties imposed, any business which fails to remit any tax imposed
by this chapter shall pay interest at the maximum rate allowable by law per month or fraction
thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance
first became delinquent until paid.
Failure to provide records as requested may result in a penalty of twenty-five thirty-five dollars
or ten fifteen percent of the tax, whichever is higher, for each month that the records are not
provided beginning on the tenth day of each month after the due date thereof. The maximum
penalty under this section shall be fifty percent of any tax also due.
Penalties Merged with Tax. Every penalty'imposed and such interest as accrues under the
provision of this section shall become a part of the tax herein required to be paid.
SECTION 3. That Title 5, Chapter 8, Section 235 be added to read as follows:
� L
Penalties Merged with Tax. Every penalty imposed and such interest as accrues under the
provision of this section shall become a part of the tax herein required to be paid.
SECTION 3. That Title 5, Chapter 8, Section 235 be added to read as follows:
"Section 5.08.235 Cost Recovery. Any business that fails to apply for, or renew an
existing business license, and all usual avenues of collection have been exhausted in
obtaining payment, shall pay all costs incurred by the City in the collection of the amount
due, in addition to all license fees, penalties and interest charges. Said charges shall be
confirmed and recovered in accordance with Section 15.08.100 et. seq. of the Azusa
Municipal Code."
SECTION 4. That Title 5, Chapter 12, Section 010 be amended as follows:
Section 5.12.010 Sales-Manufacturing-Wholesale-Services-Professionals and Motion
Picture Theaters.
Group 8 : Gross receipts during fiscal year of business of fifteen million dollars or more
shall pay a tax of twenty-seven hundred dollars plus ten cents for each one thousand
dollars over fifteen million dollars . . - •. •- •. •- - = . . - . •. - - - •• .
SECTION 5. That Title 5, Chapter 12, Section 090 be amended by the deletion of the
words in strikeeu t and the addition of the underlined words:
Section 5.12.090 Apartments, Rooming Houses, Individual Homes, Condominiums,
Duplexes and Triplexes. Every person engaged in the business of conducting or
operating any apartment house, house court, bungalow court, boarding house, rooming
house, lodging house, individual home, duplex or triplex, or other accommodations for
dwelling, sleeping, housekeeping, or lodging in any place located within the City,
regardless of whether the rental is at one location or at various locations, shall pay a
license tax computed on gross receipts as follows:
Under $5,000 per year $50.00
$5,000 - $10,000 per year $50.00 plus $1.50 per $1,000
$10,000 - $20,000 per year $60.00 plus $2.50 per $1,000
$20,000 and over $70.00 plus $3.50 per $1,000
(1) From one to three units, no tax;
per year.
SECTION 6. That Title 15, Chapter 8, Section 010 be amended as follows:
Section 15.08.010 Designated. By the addition of subsection "P" to read as follows:
"P. To conduct business activities within Azusa in violation of any of the provisions
of Title 5 Azusa Municipal Code."
SECTION 7. The City Clerk shall certify the adoption of this ordinance and cause the
same to be published in the manner required by law.
Page 2 of 2
PASSED AND APPROVED this 3rd day of May 1993.
d )71,,ta,
MAYOR
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) SS.
CITY OF AZUSA )
I, ADOLPH A. SOLIS, City Clerk of the City of Azusa do hereby certify that the
foregoing Ordinance No. 93- )7 was regularly introduced and placed upon its first reading
ata regular meeting of the City Council on.the 19th day of April, 1993 .
That thereafter, said Ordinance was duly adopted and passed at the
regular meeting of the City Council on the 3rd day of May, 1993 , by
the following vote, to wit:
AYES COUNCILMEMBERS: DANGLEIS, NARANJO, ALEXANDER, MOSES
NOES : COUNCILMEMBERS: MADRID
ABSENT : COUNCILMEMBERS: NONE
%
//
CI'"Y CLERK