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HomeMy WebLinkAboutAgenda Packet - September 2, 1986 - CC CITYF vioy ale au C. u _ • 213 East Foothill Boulevard • P 0 Box WWW • Azusa, California 91702-1395 • (818) 334 5125 • FINANCE DEPARTMENT AGENDA ITEM � r TO: HONORABLE MAYOR AND \ MEMBERS OF THE CITY COUNCI b • FROM: GEOFF CRAIG, DIRECTOR OF !4', DATE: AUGUST 27, 1986 SUBJECT: CHANGE IN THE AMC RELATING TO AUCTION SALES Background The California Business and Professions Code provides that the California Auctioneer Commission is vested with all duties, powers, purposes, responsibilities and jurisdiction regarding auctions and auctioneering in California. A few minor changes need to be made in the Azusa Municipal Code to bring it into compliance with State law. Findings The Azusa Municipal Code covers auctioneering under §5.12.040. State law now provides that licensing of such activities is restricted to those companies which are physically located within the City of Azusa. The attached sample Ordinance would bring the Municipal Code into compliance with State law. In addition, the Ordinance will increase the business license fee for auctioneering from $30 per day to $50 annually. Currently, there are no auction companies located in the City of Azusa. Recommendation It is recommended that the City Council adopt the attached Ordinance amending Section 5.12.040 increasing the annual business license fee for auctioneering to $50 and to comply with new State regulations. Attachment: / t GJC:SA:pap ORDINANCE NO. AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF AZUSA AMENDING SECTION 5 . 12 . 040 OF THE AZUSA MUNICIPAL CODE RELATING TO AUCTION SALES. THE CITY COUNCIL OF THE CITY OF AZUSA DOES ORDAIN AS FOLLOWS: SECTION 1 . The City Council of the City of Azusa does hereby find, determine and declare that: A. Section 5714 (c) of the California Business and Professions Code provides that the California Auctioneer Commission is invested with all duties, powers, purposes, responsibilities, and jurisdiction regarding auctions and auctioneering in California, and that no political subdivision of the state shall impose on a licensee or seller at auction any registration or license requirement , or any license or employment fee or charge on account of auction activities. B. Section 5714(c) further provides that no city is prohibited from imposing a business license fee on a licensed auctioneer or auction company whose permanent place of business, as filed with the California Auctioneer Commission, is located in that city. SECTION 2 . Section 5. 12 . 040 of the Azusa Municipal Code is hereby 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 fee of $50. 00 annually. " SECTION 3 . The City Clerk shall certify the adoption of this ordinance. PASSED AND APPROVED this day of 1986 . MAYOR STATE OF CALIFORNIA COUNTY OF LOS ANGELES ) ss. CITY OF AZUSA I , ADOLPH SOLIS, City Clerk of the City of Azusa, do hereby certify that the foregoing Ordinance No. was MJL/ORD3368 regularly introduced and placed upon its first reading at a regular meeting of the City Council on the day of , 1986. That thereafter , said Ordinance was duly adopted and passed at a regular meeting of the City Council on the day of 1986 , by the following vote, to wit: AYES: COUNCILMEMBERS : NOES: COUNCILMEMBERS: ABSENT: COUNCILMEMBERS: ADOLPH SOLIS, CITY CLERK -2- MJL/ORD3368 PK CITY OF / 711 �11 "' " tOgic $►u • 213 East Foothill Boulevard • P 0 Box WWW • Azusa, California 91702-1395 • (818) 334 5125 . FINANCE DEPARTMENT AGENDA ITEM WTO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL FROM: GEOFF CRAIG, DIRECTOR OF FINAN 4610110n DATE: AUGUST 21, 1986 SUBJECT: NON-PAYMENT PENALTIES Background The Azusa Municipal Code contains provisions for penalties for non-payment of business license taxes. However, the City maintains several other taxes which must be covered by such provisions in order to be enforceable. These include: Transient Occupancy Tax Rock Extraction Tax Wood Pulping Tax Admissions Tax Sanitary Landfill Tax. Findings Section 5.08.230 of the Azusa Municipal Code covers non-payment and penalties and an excerpted copy is attached for Council perusal. Following this is a suggested Ordinance for Council to adopt which would broaden Section 5.08.230 to make it apply to any obligation to the City which is covered by that Chapter. Recommendation It is recommended that Council adopt the attached Ordinance amending Section 5.08.230 of the Azusa Municipal Code, relating to penalties for failure to pay City taxes. Attachments: * * GJC:pap GENERAL PROVISIONS quired to be licensed herein, and demand the exhibit of the li- cense certificate.Any person having such license certificate theretofor issued in his possession or under his control,who willfully fails to exhibit the license certificate on demand shall be guilty of a misdemeanor and subject to the penalties provided for by the provisions of this code. (Ord. 2233 § 12, 1984;prior Code § 6151). 5.08.210 TAX, PENALTY DEEMED DEBT TO CITY. The amount of any license tax and penalty imposed by the provisions of this title shall be deemed a debt to the City and any person carrying on any business without first having procured a license from the City so to do shall be liable to an action in the name of the City in any court of competent jurisdiction,for the amount of license tax and penalties imposed on such business.(Prior code § 6152). 5.08.220 NONPAYMENT—CRIMINAL AND CIVIL,ACTION. The conviction and fine or imprisonment of any person for engag- ing in any business without first obtaining a license to conduct such business shall not relieve such person from paying the li- cense tax to conduct such business, nor shall the payment of any license tax prevent a criminal prosecution for the violation of any of the provisions of this title. All remedies prescribed hereunder shall be cumulative and the use of one or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions hereof. (Prior code § 6153). e s s. g ' For failure to pay an annual or quarterly license. w en due, the Business Li- • cense Officer shall add a penalty of ten percent of the license tax on the tenth day of each month after the due date thereof;and for failure to pay a monthly, weekly or daily license tax when due, the Business License Officer shall add a penalty of ten percent of the license tax on the day following the due date thereof. (Ord. 2233 § 13, 1984; Ord. 2157 § 2, 1983:prior code § 6112). 5.08.240 PROCEEDS. The revenues collected from the taxes imposed and levied by this title shall be deposited in the General Fund of the City. (Ord. 2157 § 3, 1983). 119 (Azusa 9-16-85) •1 ORDINANCE NO. AN ORDINANCE OF THE CITY COUNCIL OF THE CITY , OF AZUSA AMENDING SECTION 5.08.230 OF THE AZUSA MUNICIPAL CODE RELATING TO PENALTIES FOR FAILURE TO PAY CITY TAXES THE CITY COUNCIL OF THE CITY OF AZUSA DOES ORDAIN AS FOLLOWS: SECTION 1. Section 5.08.230 of the Azusa Municipal Code is hereby amended to read as follows: "5.08.230 Nonpayment Penalties. For each month that a tax or other obligation due the City pur- suant to this title remains unpaid following the date such tax or other obligation is due, there shall be added a penalty of ten percent 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 a monthly, weekly or daily tax when due, the Business License Officer shall add a penalty of ten percent of the Lax:ona the day following the due date thereof. Penalties shall be collected in the same manner as the taxes and other obligations pursuant to this title." SECTION 2. This ordinance shall take effect on the date it is adopted pursuant to Government Code Section 36937 as it is an ordinance relating to taxes for the usual and current expenses of the City. SECTION 3. The City Clerk shall certify the adoption of this ordinance and cause the same to be published in the manner required by law. PASSED AND APPROVED this day of , 1986. MAYOR STATE OF CALIFORNIA ) COUNTY OF LOS ANGELES ) ss. CITY OF AZUSA ) I, ADOLPH SOLIS, City Clerk of the City of Azusa, do hereby certify that the foregoing Ordinance No. was regularly introduced and placed upon its first reading at a regular meeting of the City Council on the day of , 1986. That thereafter, said Ordinacne was duly adopted and passed at a regular meeting of the City Council on the day of 1986, by the following vote, to wit: AYES: COUNCIL MEMBERS: NOES: COUNCIL MEMBERS: ABSENT: COUNCIL MEMBERS: CITY CLERK CITY 0 tt I IP • 213 East Foothill Boulevard • P 0 Box WWW • Azusa, California 91702-1395 • (818) 334 5125 • FINANCE DEPARTMENT AGENDA ITEM cv TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL j V FROM: GEOFF CRAIG, DIRECTOR OF FINAN DATE: AUGUST 21, 1986 SUBJECT: CHANGE IN THE AMC RELATING TO AUDIT AND VERIFICATION OF BUSINESS LICENSE TAXES OR OTHER TAXES Background The Azusa Municipal Code Section 5.08.140, states "No sworn statement shall be conclusive as to the matters set forth therein, nor shall the statement preclude the City from collecting by appropriate action such sum as is actually due and payable hereunder. Each such statement shall be subject to audit and verification by the Business License Officer." Findings In order to audit and verify tax reports for Business License purposes, the City is authorized to cause an examination of such books and records of any licensee or applicant as may be necessary to verify or ascertain the amount of license tax due, and all licensees and applicants for licenses are required to permit an examination of such books and records for the sole purpose of securing data as to the correct number of employees or associates, but for no other purpose. (Azusa Municipal Code §5.08.140.) With the multiplicity of City taxes such as: Transient Occupancy Tax Excavation Tax Wood Pulping Tax Admissions Tax Sanitary Landfill Tax , , G, * 106 * I Page 2 it has become necessary for the City to be able to audit the records of all payers of the above taxes. A sample ordinance is attached which provides this ability. Recommendation It is recommended that the City Council adopt the attached Ordinance amending Section 5.08.140., enabling the City to audit returns for payments made on any City tax. Attachment: GJC:SA:pap ORDINANCE NO. AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF AZUSA AMENDING SECTION 5. 08. 140 RELATING TO AUDIT AND VERIFICATION OF BUSINESS LICENSES THE CITY COUNCIL OF THE CITY OF AZUSA DOES ORDAIN AS FOLLOWS: SECTION 1. Section 5. 08 . 140 of the Azusa Municipal Code is hereby amended to read as follows: "The correctness of all sworn statements and other documents upon which the license taxes or other taxes are calculated pursuant to the terms of this title, shall be subject to audit and verification by the business license officer, or by his or her properly authorized deputies or assistants, who are authorized and empowered to inspect and audit the books and records of any and all persons , firms or corporations licensed to carry on any business or required to pay any taxes as specified in this title. No sworn state- ment or other document filed with the City in connec- tion with the calculation of such taxes shall be conclusive as to the matters set forth therein, nor shall the statement preclude the City from collecting by appropriate action such sum as is actually due and payable pursuant to this title. Any licensee or taxpayer refusing to exhibit the necessary books and records, as required by the business license officer or his deputy, shall be guilty of a misdemeanor. " SECTION 2 . The City Clerk shall certify the adoption of this ordinance and cause the same to be published in the manner required by law. PASSED AND APPROVED this day of , 1986 . MAYOR STATE OF CALIFORNIA ) COUNTY OF LOS ANGELES ) ss. CITY OF AZUSA I, ADOLPH SOLIS, City Clerk of the City of Azusa, do hereby certify that the foregoing Ordinance No. was regularly introduced and placed upon its first reading at a regular meeting of the City Council on the day of , 1986. That thereafter, said Ordinance was duly adopted and passed at a regular meeting of the City Council on the day of , 1986 , by the following vote, to wit: AYES: COUNCIL MEMBERS : NOES: COUNCIL MEMBERS: ABSENT: COUNCIL MEMBERS: CITY CLERK