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HomeMy WebLinkAboutMC-743 10 11 12 13 14 15 16 17 18 19 20 1 MC-743 ORDINANCE NO. 2 ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING CHAPTERS 5.04, 5.24, 5.42 AND 5.68 RELATING TO BUSINESS LICENSES. 3 THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO 4 DO ORDAIN AS FOLLOWS: 5 SECTION 1. Subsection B. is hereby added to Section 6 5.04.050 of the San Bernardino Municipal Code to read as follows: 7 "B. If and in the event of a failure of a person, firm or 8 corporation conducting, managing, or carrying on a business 9 to secure a license and pay the license fee therefor as provided in this article, or in the event that a prohibited transient merchant is discovered, then the license inspector of the city is authorized to seize and take into his possession the items to be sold and to hold the same until such license fees has been paid and a license duly issued and properly displayed, or in the case of a transient merchant, to hold the same until claimed by a responsible party upon whom legal action can be taken, whereupon the license inspector shall release the items confiscated." SECTION 2. Section 5.04.051 is hereby added to the San 22 21 Bernardino Municipal Code to read as follows: 23 24 25 26 27 28 "When any person by use of signs, circulars, cards, telephone book or newspapers, advertises, holds out or represents that he is in business in the City, or when any person holds an active license or permit issued by a governmental agency indicating that he is in business in the city, and such person fails to deny by a sworn DAB/ses/BusLic-2.ord September 28, 1990 1 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 (J//'. 7<13 1 statement under penalty of perjury given to the City Clerk 2 3 or his representative that he is not conducting a business in the City, after being requested to do so by the 4 inspector, then these facts shall be considered prima facie 5 evidence that he is conducting a business in the City." 6 SECTION 3. Section 5.04.063 is hereby added to the San 7 Bernardino Municipal Code to read as follows: 8 "If a person owns, leases, occupies or otherwise maintains 9 within the City a place or premises from which he engages in business activities outside the City, he shall include a portion of the gross receipts from work performed outside the City in the measure of tax. In the absence of substantial information to the contrary, 20% of gross receipts from work performed outside the City shall be deemed to be that portion subject to tax as attributable to business engaged in within the City. "In cases where it appears that a greater or lesser percentage of gross receipts from work performed outside the City is attributable to business engaged in within the City, the City Clerk may: A. Require the use of a greater percentage of such gross receipts, stating in writing to the taxpayer his reasons therefor; or B. Approve the use of a lesser percentage of such gross receipts, based upon proof presented to him in writing by the taxpayer that the 20% factor is inequitable. "Any such variation from the 20% factor established in this DAB/ses/BusLic-2.ord September 28, 1990 2 10 11 . , (il/- 7'13 1 provision shall be approved in writing by the City Clerk or 2 his or her authorized representative. 3 "Where there are no measurable gross receipts directly 4 attributable to operations carried on from a place of 5 6 business within the City, such operations shall be deemed to produce gross receipts in an amount at least equal to 7 the cost of maintaining such operations. Such cost of 8 operations shall include, but not be limited to, rent 9 and/or depreciation, salaries and wages, fixed charges and other expenses." SECTION 4. Subsection C. of Section 5.04.075 of the San 12 Bernardino Municipal Code is hereby amended to read as follows: 13 14 15 16 17 18 19 20 "C. For failure to obtain a license on or before the start of business, or for failure to pay a license fee on or before the delinquency date, there is imposed a penalty of fifty percent of the license fee. An additional penalty of fifty percent of the license fee shall be imposed after 60 days of delinquency; such penalty shall be added to the license fee and other penalties due." SECTION 5. Subsection D. is hereby added to Section 22 21 5.04.075 to read as follows: liD. If a business fails to obtain a license or renew a 23 24 25 26 27 28 license and has been delinquent for 90 days, an assessment of 10% of the amount of tax and penalties per month not to exceed 100% shall be added hereto in addition to the penalties stated in subsection "CO of this section. The assessment stated in this section shall be instituted to DAB/ses/BusLic-2.ord September 28, 1990 3 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 Ill{'- Ji/3 1 cover escalating costs incurred to pursue delinquent 2 accounts requiring extended enforcement action." 3 SECTION 6. Section 5.04.105 of the San Bernardino 4 Municipal Code is hereby repealed. 5 SECTION 7. Section 5.04.220 of the San Bernardino 6 Municipal Code is hereby repealed. 7 SECTION 8. Section 5.04.295 of the San Bernardino 8 Municipal Code is hereby amended to read as follows: 9 itA. For every person, firm or corporation conducting, managing or carrying on the business of operating or maintaining coin-operated game machines, including a business licensee owning and maintaining one or more coin- operated game machines as an incidental business operation at any place of business, the license fee shall be established by resolution of the Mayor and Common Council. liB.. A 'coin-operated game machine' means any machine, device or apparatus which is used as a game or contest of any description or for amusement, or which may be used for any such game or contest or for amusement and the operation or use of which is permitted, controlled, or made possible by deposit or placing of any coin, plate, disc, slug, or key into any slot, crevice or other opening, or by the payment of any fee or fees in lieu thereof, except a machine, device or apparatus specifically otherwise provided for in this chapter." SECTION 9. Section 5.04.320 of the San Bernardino 27 Municipal Code is hereby repealed. 28 DABjsesjBusLic-2.ord September 28, 1990 4 (lIt- 7i(} 1 SECTION 10. Section 5.04.440 of the San Bernardino 2 Municipal Code is hereby repealed. 3 SECTION 11. Section 5.04.600 of the San Bernardino 4 Municipal Code is hereby repealed. 5 SECTION 12. Subsection A. of Section 5.24.020 of the San 6 Bernardino Municipal Code is hereby amended to read as follows: 7 "Every person whose business in whole or in part is that of 8 operator, as defined in Section 5.24.010, of any motor 9 vehicle for the transportation of persons for hire, and who 10 in the course of that business uses the public streets and 11 highways of this city for the purpose of such business, 12 shall pay a business tax established by resolution of the 13 Mayor and Common Council." 14 SECTION 13. Sections 5.24.030, 5.24.040, 5.24.050, 15 5.24.060, 5.24.070, 5.24.080, 5.24.090, 5.24.100, 5.24.110, 16 5.24.120, 5.24.130 and 5.24.140 of the San Bernardino Municipal 17 Code are hereby repealed. 18 SECTION 14. Section 5.42.010 of the San Bernardino 19 Municipal Code is hereby amended to read as follows: 20 "Every person firm or corporation, conducting, managing or 21 carrying on a circus, rodeo, carnival, or other exhibition, 22 excluding professional baseball games, at which food 23 booths, entertainment rides, midway attractions, and 24 similar undertakings are conducted, except nonprofit or 25 charitable organizations conducting such enterprises 26 without a commercial operator, shall pay a fee established 27 by resolution of the Mayor and Common Council. In 28 DAB/ses/BusLic-2.ord September 28, 1990 5 10 (J/{'- JlI3 , 1 addition, the operator shall be responsible for and shall 2 tender the established fees pursuant to Section 5.04.370 of 3 this Code for all individual food booths, rides, midway 4 attractions and other concessions to be operated under 5 licensee's jurisdiction. Such fees shall be tendered at 6 the time payment for the license is sought, except that, 7 where an annual license has been obtained, fees for such 8 individual operations shall be paid by the operator prior 9 to the opening of each event." SECTION 15. Section 5.68.030 of the San Bernardino 11 Municipal Code is hereby amended to read as follows: 12 "Only one such sale may be conducted on any residentially 13 zoned premises or from any residence or residential garage 14 in any six-month period and shall be limited to not more 15 16 17 18 than three consecutive days. The sole shall not be conducted between the hours of eight p.m. of any day and eight a.m. of the following day." SECTION 16. Section 5.68.070 of the San Bernardino 19 Municipal Code is hereby amended to read as follows: 20 "The provisions of this chapter shall not apply to any 21 chari table or religious organization for occasional sales 22 when the proceeds form such sales are used solely for 23 charitable or religious purposes, nor shall this chapter 24 apply to sales conducted pursuant to process or order of 25 any court of competent jurisdiction." 26 27 28 I I I I I I DAB/ses/BusLic-2.ord September 28, 1990 6 IJlt-lV , 1 AN ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING CHAPTERS 5.04, 5.24 AND 5.68 RELATING TO BUSINESS LICENSES. 2 I HEREBY CERTIFY that the foregoing ordinance was duly 3 4 Bernardino at an adjourned adopted by the Mayor and Common Council of the City of San 6th 5 meeting thereof, held on the day of October , 1990, by the fOllowing vote, to wit: 6 Council Members: 7 ESTRADA 8 REILLY 9 FLORES 10 MAUDSLEY 11 MINOR 12 POPE-LUDLAM 13 MILLER 14 15 16 17 AYES NAYS ABSTAIN x x x x x x ~~le2~ of , 1990. The foregoing ordinance is hereby 18 October 19 20 21 Approved as to form and legal content: 22 23 JAMES F. PENMAN, ~ 24 25 26 27 28 DAB/ses/BusLic-2.ord September 28, 1990 day f./ 7