HomeMy WebLinkAboutOrd 16631
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ORDINANCE NO. 1663
ORDINANCE OF THE CITY OF BURLINGAME REVISING
THE BUSINESS LICENSE CODE TO RESTORE TAX RATES EXISTING IN 1992
PURSUANT TO CALIFORNIA SUPREME COURT'S TAX DECISIONS
The City Council of the City of Burlingame ordains as follows:
Section 1. Pursuant to California case law, the City Council adopted Ordinance No. 1459
in 1992 to increase outdated business license tax rate. Since that time, the California Supreme
Court has decided in 1996 that a previously unconstitutional statute was constitutional, and in 2001,
that citizens were entitled to bring an action to challenge a tax no matter how many years had
passed since the adoption of the tax. These decisions place at risk the tax rates adopted in
Ordinance No. 1459. Rather than rely on the judicial system's further consideration of the issues
involved, the City has decided to proceed with submitting certain 1992 tax rates to the voters and
to roll other rates back to the 1992 levels, This ordinance is intended to be the rollback of the rates
that are not being submitted to the voters.
Section 2. Section 6.08.060 is amended to read as follows:
6.08.060 Theaters.
Every person conducting or operating an indoor or outdoor theater for showing moving
pictures, or for the presentation ofplays, musicals, operas, operettas, revues or similar
presentations
of entertainment and amusement, having a seating capacity of not more than one thousand persons,
shall pay an annual license tax of one hundred fifty dollars ($150), and every person conducting
or operating such a theater having a seating capacity in excess of one thousand persons shall pay
an annual license tax of two hundred dollars ($200).
Section 3. Section 6.08.070 is repealed.
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Section 4. Section 6.08.080 is amended to read as follows:
6.08.080 Amusement devices.
In addition to an annual business license, every business having upon its premises
amusement machines or devices including any machine, instrument or apparatus for the
purpose of producing, reproducing or playing any musical tone or tones or combination of tones
requiring a coin, token or other substitute therefor to be deposited therein, shall pay an annual
license tax of ten dollars ($10) for each machine.
Section 5. Section 6.08.110 is amended to read as follows:
6.08.110 Motor vehicles sales.
Every person conducting or operating the business of selling new, or used motor
vehicles, shall pay an annual license tax of one hundred fifty dollars ($150).
Section 6. =Section 6.08.140 is amended to read as follows:
6.08.140 Peddlers and solicitors.
(a) Every person who conducts the business of peddling or soliciting under a license
obtained pursuant to Chapter 6.24 of this code shall pay an annual
license fee of one hundred
twenty dollars ($120) payable in advance; provided, however, that any person maintaining a
regular route of established deliveries of food products shall pay an annual license fee as
provided in Section 6.08.020 above.
(b) As used herein the term "established delivery" means a delivery of art
icles of food
over a definite route of travel, serving regular customers an
d which route has been established
for at least one year.
Section 7. Section 6.08.150 is amended to read as follows:
6.08.150 Closing -out sales.
The license fee for closing -out sales under a license obtained pursuant to Chapter 6.20
of this code shall be as established in the following schedule:
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If the applicant has been operating the business to be closed out under a valid city
business license for:
(1) A period of six months or less prior to the date the application is filed: $100
(2) More than six months: $50
(3) More than two years: $10
Section 8. Section 6.08.170 is amended to read as follows:
6.08.170 Curb, street and sidewalk sign painters.
For traveling from house to house or place to place for the purpose of painting house or
address numbers upon private real property or an adjacent street curb; or for placing or
maintaining any number, figure, letter, carving, drawing, design or other marking to identify the
premises of any such property upon any street, sidewalk or curb, the license tax shall be ten
dollars ($10) per person in addition to any solicitor's licenses which may be required.
Section 9. Section 6.08.180 is amended to read as follows:
6.08.180 Rental car agencies.
Every person conducting or operating the business of renting autos, trucks, or other
vehicles for periods of thirty days or less, not in conjunction with an
auto or truck sales agency
or automobile service business situated in the city, shall pay an annual license tax of three
hundred dollars ($300).
Section 10. This ordinance shall be published as required by law.
I, ANN T. MUSSO, City Clerk of the City of Burlingame, do hereby certify that
the foregoing ordinan
ce was introduced at a regular meeting of the City Council held on the
20th day of August, 2001, and adopted thereafter at a regular meeting of the City Council held
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on the 4th
C:\FILES\ORDMANC\busliccorcfi
day of September
, 2001, by
the following vote:
AYES:
COUNCILMEMBERS:
COFFEY,
GALLIGAN, JANNEY, O'MAHONY, SP
NOES:
COUNCILMEMBERS:
NONE
ABSENT:
COUNCILMEMBERS:
NONE((
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Deputy City Clerk
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