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HomeMy WebLinkAboutOrdinance No. 2060 ORDINANCE NO. 2060 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF AZUSA AMENDING SECTION 3. 32. 030 REGARDING THE TRANSIENT OCCUPANCY TAX AND AMENDING SECTIONS 5. 08. 090, 5 . 08. 110 , 5. 12. 010, 5.12. 020 , 5 .12. 030, 5.12. 040, 5. 12. 050, 5.12. 060, 5.12 . 070 , 5.12. 080, 5.12. 090, 5. 12.110 , 5.16. 010, 5. 16 . 020, 5 . 20. 010, 5. 20. 030, 5 . 20 . 040, 5.20. 050, 5 .20. 060, 5. 24 . 010, 5. 24. 020, 5. 24. 030, 5. 28. 010, 5. 28. 030 , 5. 28. 040, 5.28. 050, 5. 28. 060, 5. 28.100 , 5.28.120, 5. 28 .160, 5. 32. 010, 5. 32. 020, 5. 32. 030, and 5.44 . 030 RELATING TO BUSINESS LICENSES AND REGULATIONS AND DECLARING THE URGENCY THEREOF TO TAKE EFFECT IMMEDIATELY. THE CITY COUNCIL OF THE CITY OF AZUSA DOES ORDAIN AS FOLLOWS: SECTION 1. Section 3. 32. 030 of the Azusa Municipal Code relating to the Transient Occupancy Tax is amended to read: "Section 3. 32. 030. RATE - PAYMENT PROVISIONS . For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of six percent of the rent charged by the operator. This tax constitutes a debt owed by the transient to the City which is extinguished only by payment to the operator or to the City. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient' s ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the Tax Administrator may require that such tax shall be paid directly to the Tax Administrator. (Prior code §6402) . " SECTION 2. Sections 5 . 08. 090, 5. 08 .110 , 5 .12. 010 , 5. 12. 020, 5 .12 .030, 5 .12 . 040 , 5.12 . 050, 5 .12 . 060 , 5 .12.070, 5. 12. 080, 5. 12. 090, 5 . 12. 110, 5.16. 010 , 5. 16. 020, 5. 20. 010, 5. 20 . 030, 5 . 20. 040, 5. 20. 050, 5.20. 060, 5 . 24 . 010 , 5 .24. 020, 5. 24. 030, 5. 28. 010, 5. 28. 030, 5 . 28. 040, 5. 28.050, 5. 28. 060, 5. 28. 100, 5.28.120, 5 . 28.160, 5. 32. 010, 5. 32. 020 , 5 . 32. 030, and 5. 44 . 030 of the Azusa Municipal Code relating to business licenses and regulations are amended to read: "Section 5. 08. 090 . TRANSFER PROHIBITED - AMENDMENT FOR LOCATION CHANGE. No license issued pursuant to this title shall be transferable; provided, that where a license is issued authorizing a person to transact and carry on a business at a particular place, such licensee may, upon application therefor and paying a fee of two dollars have the license amended to authorize the transacting and carrying on of such business under the license at some other location to which the business is or is to be moved. (Prior code §6108) . " "Section 5. 08. 110. DUPLICATE. A duplicate license may be issued by the City Clerk to replace any license previously issued hereunder which has been lost or destroyed, upon the licensee filing an affidavit attesting to such fact, and at the time of filing such affidavit paying to the City Clerk a duplicate license fee of two dollars. (Prior code §6110) . " "Section 5. 12. 010. SALES - MANUFACTURING - SERVICES. 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 hydro- carbons; every person engaged in the business of selling to the general public at retail, goods, wares, merchandise or commodities, including restaurants and other food 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 business, calling, or occupation not other- wise specifically licensed or taxed by the other sections of this title, shall pay an annual license tax computed as follows; thirty-five dollars for each business employing five persons or less , plus four dollars per year for each of the next two hundred ninty-five employees, plus two dollars per year for each employee in excess of three hundred employees. (Prior code §6114). " "Section 5.12. 020. CONTRACTORS. The license tax for every person who is engaged in the business of general contractor or building shall be fifty dollars per year or fraction thereof. The license tax for every person who is engaged in the business of subcontracting, including electrician, plumber, painter, etc. , shall be forty dollars per year or fraction thereof. (Prior code §6117) . " "Section 5. 12 .030. LAUNDRIES AND DRY CLEANERS. (a) Every person, engaged in the business of con- ducting 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, by any kind of power-driven equipment shall pay a license tax as computed pursuant to Section 5. 12.010. (b) Every person engaged in the business of soliciting for, or collecting, receiving or delivering wearing apparel, clothes, rugs, or any cloth or material that is knit, woven or shaped from fibers and cleaned or renovated by any process, by, for, or on account of any laundry plant or combined laundry and dry-cleaning establishment, or establishment not having a fixed place of business in the City, where such person re- ceives compensation for such service, either by way of fixed salary or commissions, shall pay a license tax of twenty-four dollars quarterly. -2- (c) Every person engaged in the business of soliciting for or collecting, receiving or deliver- ing wearing apparel, clothes or any cloth or material that is knit, woven or shaped from fibers and cleaned or renovated by any dry-cleaning process, not including a laundry or laundering process, for or on account of any dry-cleaning plant or establishment not having a fixed place of business in the City, where such person receives compensation for such services, either by way of fixed salary or commissions, shall pay a license tax of twenty- four dollars quarterly. (Prior code §6125) . " "Section 5. 12 . 040. AUCTION SALE. Every person engaged in the business of maintaining, conducting or carrying on an auction sale of goods, wares, merchandise or real estate, or of real or personal property of any kind at public auction shall pay a license tax of thirty dollars per day. (Prior code §6128) . " "Section 5.12 . 050. SWAP MEETS. Every person advertising, conducting, maintaining, promoting or carrying on a swap meet shall pay a license tax of one hundred twenty-five dollars per year. In addition, such person shall pay an additional sum of three thousand six hundred dollars per year in lieu of a license tax on the individual vendors participating in such swap meets . A swap meet includes and means any meeting, or assembly where persons are permitted or invited to offer new or used merchandise, articles or things of value for sale or exchange on premises other than their own which are made available at certain times for such sales or exchanges. (Prior code §6128.1) . " "Section 5.12. 060. BANKRUPTCY SALES. Every person engaged in the business of owning, opening, establish- ing, managing, operating, maintaining, or having charge of any temporary location or place of business of any kind for the sale of insolvent, bankrupt, fire, damaged or other similar goods, wares or merchandise, and every itinerant or transient merchant having a temporary place of business, but not having any continuous or permanent place of business in the City, who sells or offers for sale, any insolvent, bankrupt, fire, damaged or other goods, wares or merchandise, shall pay a license tax of sixty dollars per day. (Prior code §6130) . " "Section 5. 12. 070. MOBILE HOME PARKS. Every person engaged in the business of managing or operating an automobile trailer camp or mobile home park shall pay an annual license tax of sixty dollars plus three dollars for each parking space or unit available for the parking of trailers or mobile homes. (Prior code §6135) . " -3- "Section 5.12 . 080. BALLOON SALE ON STREET. 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, food, soft drinks, film, flags, balloons, banners, canes, horns, trumpets, musical or noise-making instruments, toys, buttons, badges, souvenirs of any kind or other similar merchandise shall pay a license tax of twelve dollars for each and every day that the activity is proposed to be carried on. (Ord. 1038 §1, 1972; prior code §6138) . " "Section 5. 12. 090. HOTELS, MOTELS, APARTMENT HOUSES, ROOMING HOUSES. 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, or engaged in the business of letting rooms, apartments, suites of rooms, or other accommodations for dwelling, sleeping, house- keeping, or lodging in any such place, shall pay a license tax as follows: (1) From one to three units, no tax; (2) Over three units, twenty-four dollars plus twelve dollars for each unit over three, per year. (Prior code §6142) . " "Section 5.12.110. ROCK, SAND, GRAVEL EXTRACTION. Every person who engages in the business of extracting and/or processing of rock, sand, or gravel of [or] similar material (hereinafter referred to as "material") , from any real property located within the City, for the purpose of commercial use thereof, in fill, construction, or similar operations, other than on the property where so excavated or processed, shall pay a license tax of three cents per ton of material extracted or processed for use above described, provided however, in the event portions of any real property from which material is being extracted or processed is located in one or more other cities or in the unincorporated territory of the County the business license tax shall be one and one-half cents per ton of material extracted or processed. (Ord. 2012 §1, 1975 : prior code §6160) . " "Section 5.16. 010. MEDICINE PEDDLER, LICENSE TAX. Every person, not having a fixed place of business in the City, engaged in the business of selling, offering for sale or peddling patent medicine, medicinal remedies or any pharmaceutical or biological product shall pay a license tax of eighteen dollars per quarter, provided that if such person uses music, musical instruments, loudspeakers, or any other device or method for the purpose of entertainment or attracting crowds, such person shall pay a license tax of forty-five dollars per quarter. (Prior code §6124) . " -4- "Section 5 .16 . 020. LICENSE - REQUIRED - TAX. Every person, not having a fixed place of business in the City, who travels from place to place, or house to house, and makes demonstrations of, or solicits, takes orders or canvasses for the sale of, or who sells, any goods, wares, merchandise, subscriptions to periodicals or magazines or things or articles of value of any nature, kind or description, shall pay a license tax of six dollars per day, twelve dollars per week, thirty dollars per month or one hundred twenty-five dollars per year. (Ord. 1041 §7 (f) , 1972 : prior code §6144) . " "Section 5. 20 . 010. FOR HIRE. Every person engaged in the business of running, driving, opera- ting any wheeled vehicle for the transportation of passengers for hire shall pay a license tax of thirty dollars per year for each vehicle so used, provided, however, that the maximum fee per year shall be ninety dollars for three or more vehicles. (Prior code §6118) . " "Section 5. 20 . 030 . HAULING, PEDDLING, DELIVERY. Every person who, in conjunction with the business in which such person is engaged, runs, drives or oper- ates, 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, for resale, or otherwise personal property of any kind, nature or description, unless otherwise herein provided, shall pay a license tax of seven dollars and fifty cents per quarter for each wheeled vehicle so run, driven or operated; pro- vided, that the provisions of this paragraph, unless otherwise in this title provided, 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. Commercial refuse truck operators shall pay a license fee of twenty dollars plus one dollar per bin per month based upon the maximum number of bins in use within the City during the prior fiscal year. (Prior code §6120) . " "Section 5. 20 . 040. BAKERY PRODUCTS SALE. Every person, including persons having a fixed place of bus- iness in the City, engaged in the business of selling at retail, bread or other bakery products from a wheeled vehicle, over a fixed route, from door to door, or otherwise upon the streets, shall pay a license tax of eighteen dollars quarterly for each vehicle so used. (Prior code §6121) . " "Section 5. 20 . 050. ICE, VEGETABLES, FISH, FOOD PRODUCTS SALE. Every person, including persons having a fixed place of business in the City, engaged in the business of selling at retail, ice, -5- vegetables, fish, food products or other commodities not otherwise herein expressly provided for from a wheeled vehicle over a fixed route, from door to door, or otherwise upon the streets, shall pay a license tax of seven dollars and fifty cents per quarter for each vehicle so used. (Prior code §6122) . " "Section 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 or ice cream mix, ice milk or ice milk mix, or sherbet or sherbet mix, or other frozen products other than ice, at retail, from a wheeled vehicle, over a fixed route from door to door, or otherwise upon the streets, shall pay a license tax of twelve dollars per quarter for each vehicle so used. (b) To Merchants for Resale. Every person, including persons having a fixed place of business of selling ice cream or ice cream mix, ice milk or ice milk mix, or sherbet or sherbet mix, or other frozen products , other than ice, to merchants for resale from a wheeled vehicle, shall pay a license tax of seven dollars and fifty cents per quarter for each vehicle so used. (Prior code §6123) . " "Section 5 .24. 010. VENDING MACHINES. Every person engaged in the business of, or who in conjunction with any other business, houses or maintains , vending machines for the sale of goods, wares or merchandise shall pay an annual license tax on each such machine, calculated upon the gross receipts from sales made through the machine, as follows: (a) A machine requiring one cent to operate-- two : _ dollars for the first five hundred dollars or less of gross receipts , plus two dollars for each additional five hundred dollar unit of gross receipts or any fractional part of any unit of five hundred dollars; (b) A machine requiring more than one cent and less than eleven cents to operate - three dollars for the first five hundred dollars or less of gross receipts plus three dollars for each additional unit of five hundred dollars of gross receipts, or any fractional part of any unit of five hundred dollars; (c) A machine requiring more than ten cents to operate - ten dollars for the first five hundred or less of gross receipts, plus ten dollars for each additional five hundred dollars of gross receipts or any fractional part of any unit of five hundred dollars . The fees prescribed in this section for the first unit of gross receipts shall be due and payable at the time -6- the application for the license if filed. Within thirty days after the end of the fiscal year for which the license is issued or at the time an application is filed for the renewal of the license, whichever is earlier, the licensee or applicant as the case may be, shall file a declaration under penalty of perjury specifying the total amount of gross receipts received from the operation of the machine during the license period. If any additional taxes are due upon the basis of the gross receipts from any such machine, the additional tax shall be paid at the time the declaration is filed and before any renewal license is issued. As used in this section "gross receipts" means the total number of dollars actually removed from the machine during the license period without any deduction whatsoever. (Ord. 1043 §1, 1972: prior code §6126) . " "Section 5.24. 020. WEIGHING AND AMUSEMENT MACHINES . (a) Every person engaged in the business of, or who in conjunction with any other business, uses, operates, rents, leases, hires, or maintains any weighing machine, shall pay a license tax of two dollars per year for each weighing machine. (b) Every person engaged in the business of, or who in conjunction with any other business, uses, operates, rents, leases, hires or maintains any machine, device, apparatus, table, game, music box, phonograph, radio or television, used or played by the public solely for amusement, pleasure or entertainment purposes, which is operated by the deposit of a coin or slug in any slot, shall pay the following license tax: (1) Thirty dollars per year for each such machine, device, apparatus, board, table or game; and (2) Eighteen dollars per year for each such music box, phonograph, radio or television. (c) This title does not authorize and no license shall be issued for any machine, device, apparatus , board, table, game, music box, phonograph, radio or television, the use or operation of which is prohibited by law nor for use upon any public street, highway, parkway or alley. (Prior code §6127) . " "Section 5. 24. 030. EXHIBITOR OR DISTRIBUTOR. Every person engaged in the business of exhibiting, showing or letting the use of any microscope, phonograph or any kinetoscope, giograph, projecto- scope or other instrument or machine of like character, lung tester, muscle tester, galvanic battery, weighing machine, ball, knife or ring throwing, and all devices or contraptions of a similar nature, shall pay a license tax of two dollars per day for each such device or contraption. (Prior code §6133) . " -7- "Section 5 .28. 010. CIRCUS - LICENSE TAX. Every person engaged in the business of exhibiting, conducting, managing or operating a circus, wild west show, carnival, or other exhibition or entertainment at which feats of horsemanship, acrobatic feats, mechanical amusement, devices , or trained or wild animals are exhibited or dis- played, or other similar show or exhibition, shall pay a license tax of one hundred eighty dollars for the first day and sixty dollars for each additional day. (Prior code §6131) . " "Section 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 twelve dollars for the first day and six dollars for each additional day. (Prior code §6132) . " "Section 5. 28. 040. MOTION PICTURE THEATER. Every person engaged in the business of conducting, managing or operating a motion picture theater where an admission fee is charged, shall pay an annual license tax which shall be determined by multiplying by twelve cents the number of seats available for spectators in such theater. (Prior code §6134) . " "Section 5.28. 050. MOVING PICTURE TAKING. Every person engaged in the business of taking motion pictures, and who uses or occupies any street, or any portion thereof, in connection with the taking of motion pictures, where such pictures are intended to be shown in theaters where admissions are charged, shall pay a license tax of thirty dollars per day. (Prior code §6136) . " "Section 5. 28.060 . BOXING OR WRESTLING ARENA. Every person engaged in the business of operating any place to which the public is admitted, and an admission fee is charged, and at which any boxing or wrestling match or exhibition is conducted, presented or carried on, shall pay a license tax of one hundred eighty dollars semiannually. (Prior code §6141) . " "Section 5. 28. 100. BOWLING ALLEY. Every person engaged in the business of operating any bowling alley shall pay a license tax of thirty dollars per year, which shall per- mit the operation of one alley, and a further license tax of six dollars per year for each additional alley. Provided, however, that in no event shall the maximum annual license tax exceed the sum of two hundred dollars. (Prior code §6139 (b) ) . " "Section 5. 28 .120. BILLIARD ROOM - LICENSE FEES . Every person engaged in the business of operating any public billiard room or public pool hall shall pay an annual license tax of twenty-four dollars plus six dollars for each table operated, maintained or provided for use in playing the game of billiards or pool . Provided, however, that in no event shall the maximum annual license tax exceed the sum of two hundred dollars. -8- Provided, however, that where both a public billiard room or public pool hall are operated by the same person at the same location or establishment, the maximum annual license tax shall not exceed the sum of two hundred dollars for that location or establishment. (Prior code §6139 (a) (c) ) . " "Section 5. 28. 160. SHOOTING GALLERY OR SKATING RINK. Every person engaged in the business of operating any shooting gallery or skating rink shall pay a license tax of sixty dollars per year. (Prior code §6140) . " "Section 5 . 32. 010 . OUTDOOR ADVERTISING. Every person engaged in the business of outdoor advertising, advertising structures, billboards, advertising signs , painted signs on structures, sign board, or similar devices, shall pay a license tax of sixty dollars per year plus twelve cents per square foot per year for each such billboard, advertising sign, signboard or sign device so constructed, erected, installed, maintained or operated by him; provided that the pro- visions of this section shall not be deemed to apply to signs affixed to the building or on the land on which a licensed business is being operated, which sign or signs refer only to such business, nor to "for sale" or "for rent" signs on the same real estate offered for sale or for rent. (Prior code §6129) . " "Section 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, loud speaker, or other device for attracting attention shall pay a license tax of six dollars per day for each vehicle used, except those businesses licensed under Section 5. 20. 060. (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 six dollars per day for each vehicle so used. (c) Every person engaged in the business of operating and operates upon the street, any wheeled vehicle equipped with a searchlight for attracting attention shall pay a license tax of three dollars per day for each vehicle so used. (Prior code §6137) . " "Section 5 . 32. 030. HANDBILL DISTRIBUTION. For distribution of handbills, samples or other advertising mediums, data or matter from house to house or from place to place (except the distribution of complete newpapers holding a "second class permit" -9- under United States Postal Regulations , provided such newspapers be distributed in such form as is set forth in the second class permit) , a daily license fee of six dollars , or an annual license fee of thirty dollars is required. (Prior code §6145) . " "Section 5. 44 . 030. BOND OR INSURANCE - REQUIRED. The application mentioned in Section 5 . 44 .020 shall be presented to the Council, who may grant a permit. However, prior to the issuance of such permit to the permittee, and prior to the maintaining of any bench in or upon any street, such permittee shall pay the City sixty dollars, plus six dollars, for each bench for which a permit has been granted, and shall file with the City Clerk a surety bond or policy of public liability insurance in the amount of one hundred thousand dollars public liability and five thousand dollars property damage, approved by the City Attorney as to form, and conditioned as approved in Section 5.44. 040. All moneys collected under any provision of this chapter shall be deposited to the general fund. (Prior code §3200.53) . " SECTION 3. This Ordinance is an urgency ordinance necessary for the protection of the public, peace, health and safety and shall take effect immediately upon its adoption. The facts constituting the urgency are: The City is faced with the probable loss of a substantial amount of property tax revenue following the general election on June 6 , 1978. In order to assure that a minimum number of services are required to be reduced or terminated in the City by reason of this revenue loss it is necessary and appropriate for the City to amend its transient occupancy tax and business license regulations to partially reduce this prospective loss of revenue. It is possible that the City might not be able to increase the transient occupancy tax and business license fees following June 6, 1978, therefore the adoption of this ordinance to increase said revenues is necessary to take effect immediately. SECTION 4. The City Clerk shall certify to the passage of this Ordinance and shall cause the same to be published as required by law. PASSED AND APPROVED THIS 5th day of June, 1978. 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. 2060 was regularly introduced and adopted at a regular meeting of the City Council on the 5th day of June, 1978, by the following vote, to wit: -10- AYES: Councilmen: Decker, Fry, Cruz, Moses, Solem NOES: Councilmen: None ABSENT: Councilmen: None /1 ' 4 % dr /ti t � City Clerk I do further certify that I caused said Ordinance to be published prior to the expiration of fifteen days from the passage thereof in the Azusa Harold, a newspaper of general circulation printed, published, and circulated in the City of Azusa on the 15th day of June , 1978, and that the same was published in accordance with law. /j 7/ I 1 City Clerk -11-