HomeMy WebLinkAboutAgenda Packet - September 2, 1986 - CC CITYF
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• 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 /
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• 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