HomeMy WebLinkAboutOrd 1459CITY OF BURLINGAME
SUMMARY OF ADOPTED ORDINANCE
INCREASING BUSINESS LICENSE TAXES
Pursuant to Government Code Section 36933 (c)(1)
following is a summary of Ordinance No. adopted
May 18, 1992:
Increases general business license tax from $50 to S75
effective July 1, 1992, and to $100 July 1, 1993; increases other
business license taxes and fees in similar amounts; establishes new
business license tax based on gross receipts upon airport parking
facilities; revises and reorganizes other sections without
substantive change.
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
HARRISON, KNIGHT, O'MAHONY, LEMBI
NONE
ABSENT: COUNCILMEMBERS: PAGLIARO
A certified copy of said adopted ordinance is available
in the City Clerk's office, 501 Primrose Road, Burlingame,
California.
Dated: May 19, 1992
Prepared
F. COLEMAN, City Attorney
2
3
4
5
6
7
ORDINANCE NO. 1459
ORDINANCE INCREASING BUSINESS LICENSE TAXES
AND REVISING BUSINESS LICENSING PROCEDURES
The CITY COUNCIL of the CITY OF BURLINGAME does hereby ORDAIN as
follows:
Section 1. Sections 6.08.030, 6.08.050, 6.08.090, 6.08.120 and 6.08.160 of the
Burlingame Municipal Code are hereby repealed.
Section 2. The following Sections of Chapters 6.04 and 6.08 are hereby amended to read
10
as follows:
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
JEROME F. COLEMAN
CITY ATTORNEY
CITY OF BURLINGAME
SOI PRIMROSE ROAD
BURLINGAME, CALIF 84010
"6.04.020 Definitions.
(c) "Collector" or "license collector" means the finance director.
6.04.070 Terms of licenses—Delinquency.
All license taxes due hereunder shall be due and payable on the first day of July. If
payment has not been received before August 1, the collector shall add to each license remaining
unpaid a
penalty of twenty-five percent of the amount of such
delinquent
license.
If payment
has
not been
received before September 1, the penalty shall be
increased
to forty
percent of
the
amount of such delinquent licenses.
6.04.120 Duplicate licenses.
J
1 Duplicate licenses may be issued by the license collector to replace any license previously
2 issued which has been lost or destroyed upon the licensee filing an affidavit attesting to such
3 11 fact, and at the time of filing such affidavit paying to the license collector the sum of five
4 dollars.
5
6.04.130 Transfer of place of business.
6
No license issued pursuant to this title shall be transferred to another person. When a
7
8 licensee transfers his business from one location to another within the city, the license previously
9 �� issued may be amended to authorize the conduct of the business at the new location.
11 I 6.04.170 Application for first license.
12
Every person making application for a license shall pay to the license collector the license
13
tax for the business in which he is engaged and a nonrefundable application fee of thirty dollars.
14
15 6
16 6.04.210 Appeals.
17 Any person aggrieved by any decision of the license collector with respect to the issuance
18 or refusal to issue a license, or the amount of a license tax, may appeal to the city manager by
19
filing a notice of appeal with him within fifteen days of such decision. The city manager shall
20
1 fix a time and place for hearing such appeal, and he shall give notice in writing to such person
2
22 of the time and place of hearing by serving it personally or by depositing it in the United States
23 Post Office, postage prepaid, addressed to such person at the address appearing on his last
24 license or application. The findings of the city manager shall be served upon the applican
t in the
25 manner prescribed above for service of notice of hear
ing.
26
JEROME F. COLEMAN
TY ATTORNEY
CITU OF BURLINGAME
301 PRIMROSE ROAOL
BURLINGAME. GLIF. 94010
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
JEROME F. COLEMAN
CITY ATTORNEY
CITY OF BURLINGAME
601 PRIMROSE ROAD
BURLINGAME, OALIR 94010
6.04.230 License of new business—Approval.
Upon the issuance of an initial license to conduct a business at a place, building or
premises located in the city, or when a license is transferred Yo a new place of business in the
city, the license collector shall transfer a copy of the application to the building inspector, the
fire chief, planner and health inspector of the city. It shall be the duty of said officials to report
to the license collector whether or not the place, building or premises, including any incidental
warehouse or distribution plants, can be used for the purpose stated in the application. If it is
reported that the carrying on of such business will violate any law or ordinance or jeopardize
or constitute a menace to the public health or safety, iY shall be the duty of the license collector
to revoke the issuance or the transfer of the license. License fees shall not be refunded upon
such revocation.
6.04.280 Revocation of licenses—Hearing—Subsequent application for license.
Any license issued under the terms of this code may be suspended or revoked by the city
council whenever it shall appear that the licensee has failed to pay the charges imposed by this
title, that the business, calling, profession or trade of the person to whom such license was
issued is conducted in a disorderly or improper manner or in violation of any law of the United
States, the state of California, or any ordinan
ce on the city, or that the person conducting the
business, trade, profession or calling is of an
unfit character to conduct the same, or the purpose
for which the license has been issued is being abused to the detriment of the public, or is being
used for a purpose foreign to that for which the license was issued.
Except as provided in Section 6.04.230, a license issued under this title shall not be
revoked, canceled or suspended until a hearing thereon shall have been had by the city council.
3
1
2
3
4
5
b
7
E]
G]
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
JEROME F. COLEMAN
CITY ATT09NET
CITY OF BURLINGAME
301 PRIMROSE ROAD
BURLINGMIE, CALIF.94010
Written notice of the time and place of such hearing shall be served on the permittee at least
three days prior to the date set for such hearing. Such notice shall also contain a brief statement
of the grounds to be relied upon for revoking, canceling or suspending such license. Notice may
be given either by personal delivery thereof to the person to be notified or by depositing it in
the United States Post Office in a sealed envelope, postage prepaid, addressed to such person
to be notified, at the business address appearing upon said license. At the hearing before the city
council the person aggrieved shall have an opportunity to answer and may be thereafter heard,
and, upon due consideration and deliberation by the city council, the complaint may be
dismissed, or, if the city council concludes that charges have been sustained and substantiated,
it may revoke, cancel or suspend the license of the permittee, and the action of the city council
shall be final and conclusive and no appeal therefrom shall be had.
If any such license shall have been revoked, neither the holder thereof nor any person
acting for him directly or indirectly shall be entitled to another license to carry on the same or
any similar business within the city unless the application for such license shall be approved by
the city council.
6.08.020 License taxes.
The following persons shall pay annual license tax of seventy-five dollars effective July
1, 1992; effective July 1, 1993, the an
nual license tax shall be $100:
a) Every person conducting or carrying on the business consisting of selling any goods,
wares and merchandise or commodities, or services, or conducting or carrying on an
y
profession, trade, occupati
on, calling or business not otherwise specifically taxed by this chapter.
n
2
3
4
S
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
JEROME F. COLEMAN
CIN ATTORNEY
CITY OF BURIINGAME
bRRIMROBE ROAD
BURIJNGAME. OA4F.84010
b) Every person not having a fixed place of business within the city who engages in
business within the city, including contractors.
c) Every person conducting a home occupation as defined by Section 25.08.350 of this
d) Every person conducting or carrying on the business of selling Christmas trees,
except where such business is conducted in connection with another regularly established place
of business for which a license has been issued.
6.08.060 Indoor motion picture theater.
Every person conducting or operating a theater for showing moving pictures, or for the
presentation of plays, 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 two hundred dollars, 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 three hundred dollars.
6.08.070 Outdoor motion picture theater.
Every person conducting, managing, carrying on or operating an outdoor theater where
moving or motion pictures are exhibited shall pay an an
nual license tax of five hundred dollars.
6.08.080 Amusement
devices.
In addition to an
annual business license, every business having upon its premises
amusement machines or devices including an
y machine, instrument or apparatus for the purpose
of producing, reproducing or playing any musical tone or tones or combination of tones
5
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
llE7
iLel
20
21
22
23
24
25
26
JEROME F. COLEMAN
TY ATTORNEY
CITY OF BURLINGAME
601 PRIMROSE ROAO
BURLINGAME.OALIR 84010
requiring a coin, token or other substitute therefor to be deposited therein, shall pay an annual
license tax of twenty-five dollars for each machine.
6.08.090 Airport parking facilities.
a) rport parking facty" means any privately owned or operated facility with th
eprimary purpose of providing, for any form of consideration, parking or storage for motor
vehicles, motorcycles, or other similar conveyances for persons going to or from San Francisco
International Airport.
b) The license tax shall be five percent of the gross receipts of the facility. Each
operator of a facility shall, on or before the last day of the month following the close of each
calendar quarter, or at the close of any shorter reporting period which may be estalbished by the
license collector, make a return to the license collector, on forms provided by him 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 he
deems it necessary in order to insure timely collection of the tax; and he may also require
furtU
er information in the return. Returns and payments are due immediately upon cessation of
business for any reason.
c) Procedures for penalties, determination of unpaid taxes and refunds shall be the same
as for transient occupan
cy taxes, as set forth in sections 4.09.080 through 4.09.100 and 4.09.120
of this code.
d) It shall be the duty of every operator to keep and preserve, for a period of three
years, all records as may be necessary to determine the amount of such tax as he may have been
liable for the collection of and payment to the city, which records the license collector shall have
the right to inspect at all reasonable times. Such records shall be maintained at the operator's
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
JEROME F. COLEMAN
CITY ATTORNEY
CITY OF BURLINGAME
9PRIMROSE ROAO
BURLINGMIE, GLIF 84010
premises or shall be available for delivery to the license collector within one week after request.
Such records shall be so maintained for at least six months after a change of operator.
6.08.110 Motor vehicle sales.
Every person conducting or operating the business of selling new, or used motor
vehicles, shall pay an annual license tax of two hundred dollars.
6.08.140 Peddlers and solicitors.
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 fifty dollazs
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
used herein the term "established
delivery" means a delivery of articles of food over
a definite route of travel, serving regular customers and which route has been established for at
least one year.
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:
If the applicant has been operating the business to be closed out under a valid city of
Burlingame business license for:
(1) A period of six months or less prior to the date the application is filed $150.00
(2) More than six months ................................ 75.00
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
II
I maintaining any number, figure, letter, carving, drawing, design or other marking to identify
2 the premises of any such property upon any street, sidewalk or curb, the license tax shall be
3 twenty-five dollars per person in addition to any solicitor's licenses which may be required.
4 6.08,180 Rental car agencies,
5
Every person conducting or operating the business of renting autos, trucks or other
6
7 vehicles for periods of thirty days or less, not in conjunction with an auto or truck sales agency
8 or automobile service business situated in the city, shall pay an annual license tax of four
9 hundred dollars. "
10 Section 3. This ordinance shall be published as required by law.
11
12
VIC MAYOR
13
14 1, JUDITH A, MALFATTI, City Clerk of the City of Burlingame, do hereby certify that
15 the foregoing ordinance was introduced at a regular meeting of the City Council held on the
16 4th; day of May , 1992, and was adopted thereafter at a regular meeting
17 of the City Council held on the 18th day of May 1992, by the following
18
vote:
19
AYES: COUNCILMEMBERS: HARRISON, KNIGHT, LEMBI, O'MAHONY
20
21 NOES: COUNCILMEMBERS': NONE
22 ABSENT: COUNCILMEMBERS: PAGLIARO
23
24 d
CITY CLERK j
25 �
26
JEROME F. COLEMAN
CITY ATTORNEY
CITY OF BURLINGAME
301 PRIMROSE ROAD 8
BUflIJNGAME, GLIF 84010