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HomeMy WebLinkAboutOrd 1671I ORDINANCE NO. 1671 2 ORDINANCE OF THE CITY OF BURLINGAME AMENDING TITLE 6 REGARDING BUSINESS LICENSES TO CLARIFY PROVISIONS 3 4 The CITY COUNCIL of the CITY OF BURLINGAME does hereby ordain as follows: 5 6 Section 1. On November 6, 2001, the voters of the City of Burlingame voted on 7 Measure Q, regarding a proposed business license tax for commercial parking facilities in the 8 City. This ordinance is intended to implement the voters' decision if the voters vote in favor 9 of the continuance of a ten percent tax rate by providing the procedures currently contained in 10 section 6.08.090. It is also intended to ensure that the business license tax collector has access 11 to the supporting documents regarding the amount of business license taxes due and the nature 12 of the business being conducted for all of those subject to the City's business license tax and 13 to clarify collection and investigation provisions of title 6. 14 15 Section 2. Section 6.04.070 is amended to read as follows: 16 6.04.070 Terms of licenses — Delinquency. 17 (a) Except as otherwise provided, all license taxes due hereunder shall be due and 18 payable on the first day of July. 19 (b) If a license tax that is due and payable under subsection (a) above has not been 20 received before August 1, the license collector shall add to each license remaining unpaid a 21 penalty of twenty-five percent (25%) of the amount of the delinquent license tax. 22 (c) Any business that fails to remit any tax imposed pursuant to section 6.08.085 or 23 6.08.150 within the time required for payment of such a tax shall pay the following penalties: 24 (1) A penalty of five percent (5%) of the amount of the tax in addition to the amount 25 due; and 26 (2) If the delinquent tax amount plus the penalty is not remitted on or before a 27 period of fifteen (15) days following the date on which the remittance first became 28 delinquent, an additional penalty of five percent of the amount of the tax in addition to 1 I the amount of the tax and the five percent penalty first imposed. An additional penalty 2 of five percent shall be paid for each fifteen days thereafter which the remittance is 3 delinquent. 4 (3) If the tax administrator determines that the nonpayment of any remittance due 5 under section 6.08.085 is due to fraud, a penalty of twenty-five percent of the amount 6 of the tax shall be added thereto in addition to the penalties stated in subsections (1) and 7 (2) of this subsection. 8 (4) In addition to the penalties imposed, any business that fails to remit any tax 9 imposed by section 6.08.085 shall pay interest at the rate of one percent per month or 10 fraction thereof on the amount of the tax, exclusive of penalties, from the date on which 11 the remittance first became delinquent until paid. 12 (d) The license collector may include in the delinquency assessment, costs of any 13 necessary audits or investigations necessitated by an incorrect or incomplete return of a license 14 tax under this chapter. 15 (e) Every penalty and assessment imposed and such interest as accrues under the 16 provisions of this section shall become a part of the tax required to be paid by this chapter. 17 18 Section 3. Section 6.04.090 is amended to read as follows: 19 6.04.090 Duration of license. 20 (a) No license shall be issued for a period of more than twelve (12) months. No license 21 shall be issued for any period extending beyond the thirtieth day of June following the issuance. 22 (b) While the license collector is empowered to mail renewal notices to businesses 23 regarding the annual business license, the failure of the license collector to mail such a notice 24 or the failure of the business to receive such a notice shall not excuse any failure to pay the 25 business license tax due at the time and pursuant to the provisions of section 6.04.070 nor to 26 excuse any penalties or interest that may be assessed because of late or incomplete payment. 27 28 Section 4. Section 6.04.150 is amended to read as follows: 2 1 6.04.150 Refunds. 2 No refunds will be made on any amount paid as a license tax except in case of an error 3 on the part of the city in the determination of the amount of the license tax, in the case of a 4 miscalculation by the business of the license tax due, in the event of double payment for a 5 license, or in case of an illegally collected license tax. Claims for such refunds must be made 6 pursuant to and within the time requirements of chapter 4.15. Accrual of the cause of action 7 shall be the date of payment for the license or the date the license payment was due, whichever 8 is earlier. 9 10 Section 5. A new Section 6.04.225 is adopted as follows: 11 6.04.220 Document production and inspection and entry. 12 (a) The license collector may review any application or return filed pursuant to this 13 chapter and may request or inspect any documents or accounts as provided for in this title to 14 determine what the correct tax due is. The license collector, and any person designated as an 15 agent by the license collector, may, at any time during normal business hours, for the purpose 16 of enforcing the provisions of this title, inspect the accounts, books, papers, and documents of 17 any business that holds any permit or tax certificate of the city under this title or that has filed 18 a permit application or business tax return with the city under this title. Any person shall 19 produce under the seal of the city the person's authority to make such an inspection. 20 (b) It shall be the duty of each business that receives a license or permit under this title 21 to keep and preserve, for a period of three (3) years, all records as may be necessary to 22 determine the amount of such tax as the business may have been liable for the collection of and 23 payment to the city. Such records shall be maintained at the business' premises or shall be 24 available for delivery to the license collector within one week after request. Such records shall 25 be so maintained for at least six months after a change of owner. The license collector may, 26 upon five (5) days written notice, require any business that holds a permit or business license 27 under this title or that has filed a permit application or business tax return with the city to 28 produce any accounts, books, papers, or documents at any location in the city that the license 3 I collector may designate in writing, for the purpose of enforcing this title. 2 (c) No person conducting an inspection or review pursuant to this section may reveal 3 the information obtained from such an inspection or review to anyone not charged with the 4 administration or enforcement of the provisions of this title. 5 (d) The license collector, any designated officer or agent of the license collector, and 6 any police officer is entitled to enter free of charge at any time any place of business for which 7 a tax, license, or permit under this title is required, and to demand the exhibition of the business 8 license or permit for the current term from any person engaged or employed in the transaction 9 of such business. 10 11 Section 6. Section 6.04.210 is amended to read as follows: 12 6.04.210 Notice of determinations and appeals. 13 (a) When the license collector determines that a license tax is due that is more than the 14 tax paid by the business, the license collector will give a notice of the amount so assessed by 15 serving it personally or by depositing it in the United States mail, postage prepaid, addressed 16 to the business at its last known place of address. The assessed business may, within ten (10) 17 days after the serving or mailing of such notice, make application in writing to the license 18 collector for a hearing on the amount assessed. If application by the business for a hearing is not 19 made within the time prescribed, the tax, interest and penalties, if any, determined bythe license 20 collector shall become final and conclusive and immediately due and payable. If application for 21 a hearing is made, the license collector shall give not less than five (5) days' written notice by 22 mail to the business of the time and place for the hearing. At the hearing, the business may 23 appear and offer evidence what the specified tax, interest and penalties should be. After 24 hearing, the license collector will determine the proper tax to be remitted and shall thereafter 25 give written notice to the business of the decision. The amount determined to be due shall be 26 payable after fifteen (15) days unless an appeal is taken as provided in subsection (b) below. 27 (b) Any person aggrieved by any decision of the license collector with respect to the 28 issuance or refusal to issue a license, or the amount of a license tax, may appeal to the city 4 I manager by filing a written notice of appeal with the manager within fifteen (15) days of the 2 collector's decision. If no appeal is filed within the fifteen (15) day period, the decision of the 3 license collector is final. The city manager shall fix a time and place for hearing such appeal, 4 and give notice in writing to the appellant of the time and place of hearing by serving it 5 personally or by depositing it in the United States Post Office, postage prepaid, addressed to 6 such person at the address appearing on the person's last license or application. The person who 7 filed the appeal may appear and offer evidence regarding the matter. Following the hearing, the 8 city manager may affirm, modify, or reverse the decision of the license collector. The decision 9 of the city manager shall be served upon the appellant in the manner prescribed above for 10 service of notice of hearing. The city manager's decision is the final administrative 11 determination. 12 13 Section 7. Subsection 6.04.020(c) is amended to read as follows: 14 (c) "Collector" or "license collector" means the finance director, or the finance director's 15 duly authorized representative. 16 17 Section 8. This ordinance relates to taxes for the usual and current expenses of the City 18 and shall be effective immediately, and shall be published as required by law. 19 e ? 20 �� t o� MayJ 21 - 22 I, ANN T. MUSSO, City Clerk of the City of Burlingame, do hereby certify that the 23 foregoing ordinance was introduced at a regular meeting of the City Council held on the 5th day 24 of November, 2001, and adopted thereafter at a regular meeting of the City Council held on the 25 19th day of November, 2001, by the following vote: 26 H 27 H 28 5 I AYES: COUNCILMEMBERS: COFFEY, GALLIGAN, JANNEY, O'MAHONY, SPINELLI 2 NOES: COUNCILMEMBERS: NONE ABSENT: COUNCILMEMBERS: NONE 3 4 i L, J . 5 City Clerk 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 6