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HomeMy WebLinkAboutOrd 16631 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 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 Pursuant to California case law, the City Council adopted Ordinance No. 1459 in 1992 to increase outdated business license tax rate.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 Section 6.08.070 is repealed. 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Section 4.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: 2 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 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 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 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(( .{, ,! f�.a_(vp.k. Deputy City Clerk n wpd LI