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