HomeMy WebLinkAboutOrd 1670I
ORDINANCE NO. 1670
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ORDINANCE OF THE CITY OF BURLINGAME AMENDING THE MUNICIPAL
CODE TO ESTABLISH A BUSINESS LICENSE TAX FOR
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OPERATORS OF COMMERCIAL PARKING FACILITIES
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THE PEOPLE OF THE CITY OF BURLINGAME DO ORDAIN AS FOLLOWS:
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Section 1. Section 6.08.085 is adopted to read as follows:
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6.08.085 Operators of commercial parking facilities
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(a) Commercial parking facility defined. "Commercial parking facility" means any
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privately owned or operated facility that provides, for any form of consideration, parking or storage
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for motor vehicles, motorcycles, trailers, bicycles, or other similar means of conveyance for
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passengers or property. "Commercial parking facility" does not include a parking facility that is:
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(i) Not the predominant use of the parcel on which the parking facility is located;
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or
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(ii) Leased or owned by a business and operated exclusively to park or store
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vehicles that are owned or leased by that same business; or
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(iii) Leased or owned by a business and operated exclusively to park or store
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vehicles that are part of that same business' inventory for purposes of sale, lease, or resale.
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(b) Operator defined. "Operator" means any person who, as owner, lessee, employee, agent,
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or otherwise, operates, maintains, manages, keeps, permits, or allows to be operated, maintained,
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managed, or keep any commercial parking facility in or upon any premises owned, leased,
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managed, operated, or controlled by such person within the city.
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(c) The operator of a commercial parking facility in the city shall pay an annual license tax
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of five percent (5%) of the gross receipts received from the operation of the commercial parking
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facility without deduction therefrom.
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(d) Each operator of a facility shall, on or before the last day of the month following the
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close of each calendar quarter, or at the close of any shorter reporting period which may be
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established by the license collector, make a return to the license collector, on forms provided by
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the collector of the total tax. At the time the return is filed, the full amount of the tax shall be
remitted to the license collector. The license collector may establish shorter reporting periods for
any operator if the collector deems it necessary in order to insure timely collection of the tax; and
the collector may also require further information in the return. Returns and payments are due
immediately upon cessation of business for any reason.
Section 2. This ordinance shall be considered adopted on the date that the City Council
declares the vote, and shall go into effect ten (10) days thereafter.
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I, ANN T. MUSSO, City Clerk of the City of Burlingame, do hereby certify that the
foregoing ordinance was adopted by the voters of the City of Burlingame at the General Municipal
Election held on the 6 I day of November, 2001, and the results certified by the City Council of the
City of Burlingame at a regular meeting on the 20th day of November, 2001.
City Clerk
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