Loading...
HomeMy WebLinkAboutOrdinance No. 2415 ORDINANCE NO. 2415 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF AZUSA AMENDING TITLE 5 (BUSINESS LICENSES AND REGULATIONS) , CHAPTERS 5. 04, 5. 08, 5. 10, 5. 12, 5. 16, 5.20, 5.28, 5. 32 AND 5.50 OF THE MUNICIPAL CODE TO REPEAL, AMEND AND ADD SECTIONS REGARDING BUSINESS LICENSE TAXES. SECTION 1. The City Council finds that, WHEREAS, there has been increased demand for City services such as traffic, road, police and f-ire services at the same time as the cost for such services greatly has increased; and WHEREAS, City revenues have proven inadequate to continue to support a level of service which the City Council considers to be minimal for the protection of the public safety, health and welfare; and WHEREAS, it is appropriate that revenues necessary to meet such increased costs be contributed in part by business within the City which use and benefit from such services, NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AZUSA DOES ORDAIN AS FOLLOWS: SECTION 2 . Section 5. 04. 014 is hereby added to read as follows: 5. 04. 014 GROSS RECEIPTS. As used in this title "gross receipts" means the total amount of the sales prices of all sales, the total amount charged or received for the performance of any act, service or employment of whatever nature it may be, whether such service, act or employment is done as a part of or in connection with the sale of goods, wares, merchandise or not, for which a charge is made or credit allowed, including all receipts, cash, credits and property of any kind or nature, any amount for which credit is allowed by the seller to the purchaser without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, losses or any other expense whatsoever; provided, that cash discounts allowed or taken on sales shall not be included. "Gross receipts" also shall include the amount of any federal manufacturer's or importers' excise tax included in the price of the property sold, even though the manufacturer or importer is also the retailer thereof and whether or not the amount of such tax is stated as a separate charge. But, "gross receipts" shall not include the amount of any California state, city or city and county sales and use tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser, or such part of the sales price of any property previously sold and returned by the purchaser to the seller which is refunded by the seller by way of cash or credit allowances given or taken as part payment on any property so accepted for resale. "Gross Receipts" shall apply only to transactions or business conducted within the City of Azusa. For businesses that conduct operations within the City of Azusa and locations outside the city, "gross receipts" shall be determined under Chapter 5. 12 . 1 SECTION 3 . Section 5.08 .052 is hereby added to read as follows: 5. 08. 052 - EVIDENCE OF DOING BUSINESS IN CITY - When any person shall by use of signs, circulars, cards, telephone books, newspapers or other means, advertise, hold out or represent that they are in business in the city; by the filing of a fictitious business name statement or be in possession of a re-sale number issued by the State Board of Equalization; deliver, distribute, supply, manufacture, sell at retail or wholesale, lease, rent, provide a service or generate revenue in any manner within the city, it is determined that a business is being conducted and a business license is required. SECTION 4 . Section 5.08.070 EXEMPTIONS - DESIGNATED. Shall be amended by the addition thereto of the following: (4) Banks, to the extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section 27 , of the California Constitution. (5) Insurance companies and associations and insurance agents working for a single company, to the extent that a city may not levy a license tax upon them under the provisions of Article XIII, Section 28 of the California Constitution. Insurance Brokers (persons selling for more than one insurance company shall be considered a broker and must obtain a license in accordance with Section 5.12 . 010. (6) Financial corporations and banks to the extent the City may not levy a license tax upon them under Revenue and Taxation Code Section 23182 . (7) Real estate agents or broker, the sales price of real estate sold for the account of others; except, that portion which represents a commission or other income to the agency or broker including any portion thereof to be remitted to any sales person. As to a real estate agency or broker, the place of business of which or of whom is located outside the city, the commissions or other income included as gross receipts shall include only commissions or other income derived from the sale of real estate located within the city. (8) Utility companies that pay a franchise fee under this code except that they shall pay an annual tax of $500 under this Section. (9) Cafe musicians or commercial travelers as set out in the Government or Business & Professions Code. SECTION 5. Section 5.08. 110 shall be amended to read as follows: 5. 08. 110 DUPLICATE. A duplicate may be issued by the Business License Officer to replace any license previously issued hereunder which has been lost or destroyed, upon the licensee filing a declaration attesting to such fact, and at the time of filing such declaration paying to the Business License Officer a duplicate license fee as set by Chapter 3 .08 of the Azusa Municipal code. SECTION 6. Section 5. 08. 130 shall 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, or upon the basis of gross receipts from the conduct of the business, the following procedures shall be followed at the time of applying for a license: 2 li Calculation of No. 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 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 ensuing 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 application, and the statement 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 $90 for five employees or less and $150 for more than five employees. Thereafter, the tax upon all transfers and renewals of a 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 retain for at least four years records 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. 3 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 7. Section 5.08. 160 Shall be amended to read as follows: 5. 08. 160 CITY COUNCIL APPROVAL. No license shall be issued by the Business License Officer for any of the businesses set forth in Section 5. 12 . 040 Auction Sales, 5.12 . 060 Bankruptcy Sales, 5.28. 010 Circus, 5.28. 030 Theatrical Tent Show, 5.28. 060 Boxing or Wrestling Arena, 5.28. 100 Bowling Alley, 5.30. 140 Outdoor Festivals, 5.40. 010 Taxicabs, or for any place of amusement, exhibition or entertainment for which a license is required under this code without the approval of the City Council. The application shall be filed with the Business License Officer upon such forms as the Business License Officer may prescribe. The City Council may impose such terms, conditions and restrictions upon the operation, management, and conduct of these businesses, not in conflict with any paramount law, as the Council may deem necessary or expedient for the protection of the health, safety and welfare of the City and its inhabitants. 4 SECTION 8. Section 5. 08.230 shall be amended to read as follows: 5. 08.230 NONPAYMENT - PENALTIES. The penalty for failure to file a tax return under this Title shall be five percent (5%) per month of the tax due, up to a maximum of twenty-five percent (25%) 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 percent (10%) 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 percent (10%) of the tax on the day following the due date thereof and each day, week or month thereafter. The amount due in penalties may be abated or waived for reasonable cause, other than willful 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 percent (50%) 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 $25 or ten percent (10%) 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 (50%) of any tax also due. Penalties Merged With Tax. Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax herein required to be paid. SECTION 9. Section 5. 12 . 010 hereby is repealed in its entirety and a new section added to read as follows: 5. 12.010. SALES-MANUFACTURING- WHOLESALE- SERVICES AND PROFESSIONALS. Every person engaged in the business of selling goods, wares or merchandise at wholesale; every person in the business of manufacturing , processing or fabricating goods, wares or merchandise, including the production of oil, natural gas, and other hydrocarbons; every person engaged in the business of selling to the general public at retail, goods, wares, merchandise or commodities, including restaurants and other foods dispensers; every person engaged in any professional or semiprofessional occupation, trade or craft; every person primarily engaged in selling, performing or furnishing services other than commodities, including trades and crafts; and all other persons engaged in any business, calling or occupation within the city, not otherwise specifically licensed or taxed by the other sections of this title, shall pay an annual business license tax computed as follows: Group 1: Gross receipts during fiscal year of business between $0 - $9,999 shall pay a tax of $90. 00. Group 2: Gross receipts during fiscal year of business between $10,000 - $99,999 shall pay a tax of $150. 5 Group 3 : Gross receipts during fiscal year of business between $100, 000 - $499,999 shall pay a tax of $300. Group 4: Gross receipts during fiscal year of business between $500,000 - $999,999 shall pay a tax of $750. Group 5: Gross receipts during fiscal year of business between $1, 000, 000 - $4,999,999 shall pay a tax of $750 plus $. 15 for each $1, 000 over $1, 000, 000 up to $4,999,999. Group 6: Gross receipts during fiscal year of business between $5, 000, 000 - $14,999,999 shall pay a tax of $1, 350 plus $. 135 for each $1, 000 over $5, 000,000 up to $14,999,999. Group 7: Gross receipts during fiscal year of business of $15, 000, 000 or more, shall pay a tax of $2,700 plus $. 10 for each $1, 000 over $15, 000,000 to a maximum tax of $15, 000. SECTION 10. Section 5.12 . 015 is hereby added to read as follows: 5. 12 .015 CALCULATION OF GROSS RECEIPTS. (a) Where a business conducts operations within the City of Azusa and at other locations outside the City, gross receipts taxed hereunder shall be collected only on the gross receipts attributable to business conducted within the City. Gross receipts of such a business shall be apportioned as described on that basis or as set out in Sections 5. 12 . 020 and following. When such sections do not specify a method of apportionment and gross receipts reasonably cannot be apportioned by job, project, or facility situs, then the following formula may be used to apportion gross receipts attributable to business within the City. The taxpayer shall indicate in its sworn statement the method used to apportion gross receipts. 1) The total gross receipts of the business at issue shall be multiplied by a fraction, the numerator of which is the property factor plus the payroll factor, and the denominator of which is two. 2) The property factor is a fraction, the numerator of which is the average value of the taxpayer's real and tangible personal property owned or rented and used in this city during the business' fiscal year and the denominator of which is the average value of all the taxpayer's real and tangible personal property owned or rented and used during the fiscal year. 3) Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at eight times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from subrentals. 4) The average value of property shall be determined by averaging the values at the beginning and ending of the fiscal year but the Business License Officer may require the averaging of monthly values during the fiscal year if reasonably required to reflect properly the average value of the taxpayer's property. 5) The payroll factor is a fraction, the numerator of which is the total amount paid in this city during the fiscal year by the taxpayer for compensation, and the denominator of which is the total compensation paid by the business during the fiscal year. 6 6) Compensation is paid in this city if: a) The individual's service is performed entirely within the city; or b) The individual 's service is performed both within and without the city, but the service performed without the city is incidental to the individual's service within the city; or c) Some of the service is performed in the city and (1) the base of operations or, if there is no base of operations, the place from which the service is directed or controlled is in the city, or (2) the base of operations or the place from which the service is directed or controlled is not in any city in which some part of the service is performed, but the individual 's residence is in this city. SECTION 11. Section 5. 12.020 shall be amended to read as follows: 5. 12 . 020 CONTRACTORS. Every person who is engaged in the business of general or building contractor, as licensed by the State of California as an Engineering, General or Sub-Contractor, shall pay a license tax in accordance with Section 5.12 . 010 of the Azusa Municipal Code; provided that tax shall be owing only on gross receipts from contracting work within the City. SECTION 12. Section 5. 12 . 030 shall be amended to read as follows: 5. 12 . 030 LAUNDRIES AND DRY CLEANERS. (a) Every person, engaged in the business of conducting a place or plant in the City, where apparel, linens, or any material that is knit, woven or shaped from fibers, are washed, cleaned or renovated with the use of water, or any cleaning agents or solvents, by hand or by any kind of power-driven equipment shall pay a license tax as computed pursuant to Section 5. 12 . 010 on the total gross receipts actually derived from the conduct of such business within the City. (b) Every person engaged in the business within the City of soliciting for, or collecting, receiving or delivering wearing apparel, linens, or any material that is knit, woven or shaped from fibers and cleaned or renovated by any process, by, for, or on account of any laundry or dry cleaning plant or combined laundry and dry-cleaning establishment, or establishment not having a fixed place of business in the City, where such person receives compensation for such service, either by way of fixed salary or commissions, shall pay a license tax of one hundred dollars ($100) annually. SECTION 13. Section 5.12 . 040 shall be amended to read as follows: 5. 12 . 040 AUCTION SALE. Every licensed auctioneer or auction company whose permanent place of business, as filed with the California Auctioneer Commission, is located in the City of Azusa shall pay a business license tax on gross receipts based on Section 5. 12. 010. SECTION 14 . Section 5.12 . 062 shall be added to read as as follows: 7 5. 12 . 062 WAREHOUSES. Businesses consisting mainly of warehousing and not otherwise specifically licensed by any other section of this chapter shall pay a tax based in accordance with Section 5. 12 . 010. For those firms where warehousing is the only business carried on within the city, the measure of gross receipts shall be the estimated average annual warehouse inventory value times the estimated annual turnover rate. If actual value of merchandise shipped annually is available, that will be used as the measure of gross receipts. Only those transactions for business conducted in Azusa shall be considered. SECTION 15. Section 5.12.070 shall be amended to read as follows: 5. 12 . 070 MOBILE HOME PARKS. Every person engaged in the business of managing or operating an automobile trailer camp, used for temporary parking of recreational vehicles and trailers, or a mobile home park used for the parking of mobile homes on a continuing basis, shall pay an annual license tax of twenty-four dollars ($24. 00) for the first three (3) spaces, then an additional twelve dollars ($12. 00) for each parking space or unit available for the parking of trailers or placement of mobile homes. SECTION 16. Section 5. 12. 080 shall be amended to read as follows: 5. 12 . 080 TEMPORARY SALES. Every person engaged in the business of selling upon the streets or sidewalks of the City or from any vehicle or stand temporarily located upon private property any product such as food, flowers, balloons, or similar merchandise shall pay a license tax of fifteen dollars ($15.00) for each and every day that the activity is proposed to be carried on, except as provided in Section 5. 16. 020. SECTION 17. Section 5. 12 . 090 shall be amended to read as follows: 5. 12 .090 HOTELS, MOTELS, APARTMENTS, ROOMING HOUSES, INDIVIDUAL HOMES. Every person engaged in the business of conducting or operating any hotel, motel, apartment house, house court, bungalow court, boarding house, rooming house, lodging house, individual homes, 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 as follows: (1) From one to three units, no tax; (2) Over three units, twenty-four dollars ($24.00) plus twelve dollars ($12.00) for each unit over three, per year. SECTION 18. Section 5.12 . 095 shall be added to read as follows: 5. 12 . 095 COMMERCIAL AND OFFICE RENTALS. Every person who maintains any property for rent or lease, excluding property of a residential nature, shall pay a minimum tax of ninety dollars ($90. 00) , plus ninety-five cents ($.95) per thousand ($1, 000) on rental amounts over $20,000 annually. SECTION 19. Section 5. 12 . 130 shall be amended to read as follows: 5. 12. 130 FORTUNE TELLING. The business license tax for fortune-telling for pay, as defined in Section 5.54. 030, shall be paid in accordance with Section 5. 12 . 010. 8 SECTION 20. Section 5. 16.035 shall be added to read as follows: 5.16. 035 ADMINISTRATIVE FEE FOR RELIGIOUS, NON-PROFIT, CHARITABLE AND EXEMPT SOLICITORS. Every organization soliciting within the City, exempted from payment of a city business license, shall pay a non-refundable administrative fee to cover the cost of processing and issuance of the exempt permit, unless waived by the City Council or exempted by Section 5.08. 070 or state law, and shall pay a fee as set by Chapter 3 . 08 of the Azusa Municipal Code. SECTION 21. Section 5.20. 010 shall be amended to read as follows: 5.20. 010 VEHICLES FOR HIRE. Every person engaged in the business of running, driving, or operating any wheeled vehicle for the transportation of passengers for hire where any such transportation originates or ends within the city shall pay a license tax of sixty-five dollars ($65. 00) annually for each vehicle so used provided, however, that the maximum fee per year shall be one hundred eighty dollars ($180. 00) for three or more vehicles. SECTION 22 . Section 5.20. 020 shall be amended to read as follows: 5.20. 020 OIL TRUCKS. Every person who, in doing business within the City without a fixed place of business therein, runs, drives or operates any wheeled vehicle for the purpose of hauling, peddling, distributing, selling, receiving or delivering, oil, gas, casinghead gas or other hydrocarbon substances, in bulk, tank, drums, cans or otherwise, shall pay a license tax of sixty-five dollars ($65. 00) annually for each vehicle so used. SECTION 23 . Section 5.20. 030 shall be amended to read as follows: Section 5.20.030 HAULING, PEDDLING, DELIVERY. Every person who, in conjunction with the business in which such person is engaged, runs, drives or operates, and every person engaged in the business of running, driving or operating, for hire or otherwise, any wheeled vehicle for the purpose of hauling, peddling, distributing, selling, receiving or delivering, and who actually hauls, peddles, distributes, sells, receives or delivers within the City, on more than an occasional basis, for resale, or otherwise, personal property of any kind, nature or description, unless otherwise herein provided, shall pay a license tax of sixty-five dollars ($65.00) annually for each wheeled vehicle so run, driven or operated; provided, that the provisions of this paragraph, unless provided otherwise in this title, shall not apply to any person having a fixed place of business within the City which has been licensed under this title, and in the usual course of business, uses a wheeled vehicle or vehicles for the delivery of personal property which has been sold from that place of business. SECTION 24. Section 5.20. 040 is hereby repealed. SECTION 25. Section 5.20.050 is hereby repealed. SECTION 26. Section 5.20.060 is hereby amended to read as follows: 9 5.20.060 ICE CREAM, FROZEN FOOD PRODUCTS SALE. (a) Over a fixed route. Every person, including persons having a fixed place of business in the City, engaged in the business of selling ice cream , ice milk, sherbet, frozen yogurt or other frozen products, other than ice from a wheeled vehicle, over a fixed route from door to door, or otherwise upon the streets, shall pay a license tax of seventy-five dollars ($75. 00) annually for each vehicle so used. (b) To Merchants for Resale. Every person, including persons having a fixed place of business, selling ice cream, sherbet, frozen yogurt, ice milk, or other frozen products, other than ice, to merchants for resale from a wheeled vehicle, shall pay a license tax of sixty-five dollars ($65. 00) annually for each vehicle so used. SECTION 27. Section 5.28. 030 is hereby amended to read as follows: 5.28. 030 THEATRICAL TENT SHOW. Every person engaged in the business of exhibiting, conducting, managing or carrying on any traveling theatrical show or performance, such as comedy, spoken drama, opera or concerts and which is performed under or surrounded or partially enclosed by canvas, shall pay a license tax of seventy-five dollars ($75. 00) for the first day and forty dollars ($40.00) for each additional day. SECTION 28. Section 5.28.050 is hereby amended to read as follows: 5.28. 050 MOTION PICTURE AND TELEVISION PRODUCTION. Every person who films within the City for the express purpose of motion picture or television production shall pay a business license tax of three hundred dollars ($300. ) per day. SECTION 29. Section 5.28. 100 is hereby amended to read as follows: 5.28. 100 BOWLING ALLEY. Every person engaged in the business of operating any bowling alley within the city shall pay a license tax in accordance with Section 5.12 . 010. SECTION 30. Section 5.28. 120 is hereby amended to read as follows: 5. 28. 120 SAME-LICENSE FEES. Every person engaged in the business of operating any public billiard room or public pool hall within the city shall pay an annual license tax in accordance with Section 5. 12 . 010. SECTION 31. Section 5.28. 150 is hereby repealed. SECTION 32. Section 5.28. 160 is hereby repealed. SECTION 33 . Section 5. 32 .020 is hereby amended to read as follows: 5.32 . 020 ADVERTISING ON WHEELED VEHICLES. (a) Every person engaged in the business of operating, and who operates upon the streets, any wheeled vehicle equipped with music or a musical device, loudspeaker, or other device for attracting attention shall pay a license tax of ten dollars ($10. 00) per day for each vehicle so used, except those businesses licensed under Section 5.20.060. 10 (b) Every person engaged in the business of operating, and who operates upon the streets any wheeled vehicle for advertising purposes and to which wheeled vehicle there are attached signs, placards, billboards or other advertising matter shall pay a license tax of ten dollars (10.00) per day for each vehicle so used. (c) Every person engaged in the business of operating and who operates upon the street or upon private property, any wheeled vehicle equipped with a searchlight for attracting attention shall pay a license tax of twenty dollars ($20. 00) per day for each vehicle so used. SECTION 34. Section 5.50. 010 is hereby amended to read as follows: 5. 50. 010 PERMIT REQUIRED. Garage or lawn sales are not permitted in the City unless a valid permit, as provided for in Section 5. 12 . 080, has been acquired. Applicants shall pay a fee as set by Chapter 3 . 08 of the Azusa Municipal Code. SECTION 35. SEVERABILITY. If any section, subsection, subdivision, paragraph, sentence, clause, or phrase of this ordinance is for any reason held to be invalid or unconstitutional by a decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of the ordinance or any part thereof. The Azusa City Council hereby declares that it would have passed each and every section, subsection, subdivision, paragraph, sentence, clause or phrase, irrespective of the fact that any one or more sections, subsections, subdivisions, paragraphs, sentences, clauses or phrases be declared invalid or unconstitutional. Provided, however, that if the effect of any such decision is to effectively invalidate any business license tax imposed by this ordinance, then the business license tax which was in effect prior to the passage of this ordinance shall be reinstated in its entirety effective as of the effective date of this ordinance. SECTION 36. This Ordinance shall become effective November 1, 1989. New businesses applying for a business license shall comply with its provisions as of the effective date; existing businesses shall comply upon an application for transfer or renewal of a business license. SECTION 37. The City Clerk shall certify to the passage and adoption of this ordinance; shall cause the same to be entered in the book of original ordinances of said City; shall make a minute order of the passage and adoption thereof in the records of the meeting at which the same is passed and adopted; and shall within fifteen days after the passage and adoption thereof, cause the same to be published once in a newspaper of general circulation for the area designated for that purpose. PASSED AND APPROVED this 2nd day of October , 1989. Linv,_ 14%fimi MAYOR 11 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. 2415 was regularly introduced and placed upon its first reading at a regular meeting of the City Council on the 18th day of September , 1989. That thereafter, said Ordinance was duly adopted and passed at a regular meeting of the City Council on the 2nd day of October , 1989, by the following vote to wit: AYES: COUNCILMEMBERS: AVILA, STEMRICH, LATTA NOES: COUNCILMEMBERS: NONE ABSENT: COUNCILMEMBERS: NARANJO ABSTAIN• COUNCILMEMBERS: MOSES -1 /),zjz/1: /- C/17 CLE ,/ 12