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HomeMy WebLinkAboutORD 339t ORDINANCE NO. 339 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PALM DESERT, CALIFORNIA, AMENDING, REPEALING AND ADDING CERTAIN SECTIONS AND SUBSECTIONS TO CHAPTER 5 OF THE CODE OF THE CITY OF PALM DESERT, CALIFORNIA, AS IT RELATES TO BUSINESS LICENSING AND TAXATION. The City Council of the City of Palm Desert, California, DOES HEREBY ORDAIN as follows: SECTION 1: That subsection (D) of Section 5.04.010 of the Code of the City of Palm Desert, be and the same is hereby amended to read as follows: "D. 'Gross receipts'. Except as otherwise specifically provided, the term "gross receipts" as used in this title shall mean the gross receipts as hereinafter set forth, based upon the license year of the licensee, either calendar or fiscal, for renewals and may be estimated for new licenses. 'Gross receipts' is defined as follows: The total amount of the sale price of all sales, the total amount charged or received for the performance of any act, service, of whatever nature it may be, for which a charge is made or credit allowed, including all receipts, cash, credit, interest carrying charges and property of any kind or nature in connection with sales, whether or not such act or service is done as a part of or in connection with the sale of materials, goods, wares, or merchandise. Included in "gross receipts" are all receipts, cash, credits and property of any kind or without any deductions therefrom on account of the cost of the property sold, cost of materials used, labor or service costs, interest paid or payable, losses or any other expenses whatso- ever. 'Gross receipts' further includes commissions for those activities such as commissioned merchants, salespersons and brokers of all kinds. Excluded from 'gross receipts' are the following: 1. Cash discounts allowed or taken on sales; 2. Sales, use or transient occupancy taxes required by law to be included in or added to the purchase price and collected from the consumer or purchaser; 3. Such part of the sale price of ,property returned by purchasers upon rescission of the contract of sales as is refunded in either cash or by credit; 4. Amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to those for whom collected provided, the agent or trustee has furnished the tax administrator with the names and addresses of the others and the amounts paid to them. r • r ORDINANCE NO. 339 t 5. Receipts of refundable deposits, except that refundable deposits forfeited and taken into the income of the business shall not be excluded; 6. As to retail gasoline dealers, a portion of his receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provisions of Part 2 of Division 2 of the Revenue and Taxation Code of the State of California; 7. As to retail gasoline dealers, the special motor fuel tax imposed by Section 4041 of Title 26 of the United States Code if paid by the deale= or collected by him from the consumer or purchaser; S. Those gross receipts attributed to activities carried on wholly out of the City by a person who has a fixed place of business within the City. Such person attributing all gross receipts out of the City shall pay the minimum license tax fee." SECTION 2: That subsection (H) be and the same is hereby added to Section 5.04.010 of the Code of the City of Palm Desert, California, to read as follows: "H. 'Owner -builder' means an individual authorized by the Code of the City of Palm Desert to do construction or install equipment in or on buildings on premises used exclusively for a single family residence, of which the individual is the legal owner and in which residence he resides or intends to reside. He shall pay fees herein the same as a general contractor if the residence is offered for sale within one year after date of completion of the same." SECTION 3: That subsections (B) and (C) of Section 5.04.160 of the Code of the City of Palm Desert, California, be and the same are hereby amended to read as follows: "B. Revocation of License Tax Certificate. Any license issued pursuant to the provisions of this title, may be revoked by the City Council for what it may deem good and sufficient reasons in order to preserve the peace, health, safety or general welfare of the City or upon receiving satisfactory evidence that the licensee thereof has violated any provision of other laws relating to the City, County, State and Federal Government, or is conducting a business other than that for which licensed. Such revocation shall be made only upon a hearing held before the City Council, after ten (10) days written notice to such licensee, stating the grounds of complaint against him and stating the time and place when such hearing will be held. Service of such notice shall be deemed complete by either delivery to the licensee personally, his agent, or manager, or by certified mail or by posting the notice in a conspicuous place on the premises where such licensee is conducting his business, at least ten (10) days prior to the hearing. Such hearing may be continued from time to time by the City Council. The findings and conclusions by the Council thereon shall be final and conclusive, with right of appeal by the licensee to any court of competent jurisdiction." -2- f ORDINANCE NO. 339 "C. Suspension of License Tax Certificate. The license tax certificate issued to conduct any business may be suspended forthwith with approval by the City Council, such suspension is necessary to preserve the peace, health, safety or general welfare of the City. Such suspension shall not continue for more than thirty (30) days, unless, within said thirty (30) days a hearing is held by the City Council pursuant to subsection B in which event such suspension may continue until said hearing has been held and the matter disposed of by the City Council. SECTION 4: That Chapter 5.06 be and the same is hereby added to the Code of the City of Palm Desert, California, to read as follows: "Chapter 5.06 CATEGORIES AND RATES 5.06.010 Categories Established and Defined. Category 'A'. Businesses Included in this Category. 1. Retail sales and service, amusement and recreational centers, private and public clubs, state licensed professionals and skilled services, agents, brokers and salespersons of any kind, property management, private schools, accomodations such as hospitals, rest homes, day care centers, maintenance services, and other trade or occupational callings designed to render services of individual skills and not otherwise specifically licensed by other categories of• this chapter; 2. Wholesaling and manufacturing, industrial, research, warehousing, and other businesses of like nature or similar character; 3. Persons engaged in the business activity of renting, leasing, or managing apartments, hotels, motels, bungalows, rooming houses, auto courts, recreational vehicle parks, trailer parks, mobile home parks, or any business or like nature or similar character of three (3) or more units or spaces; 4. Utilities operating without a City franchise and radio and television studios, auctions, bankrupt sales and temporary sales. Category 'B'. Businesses Included in this Category. 1. General engineering contractor, general building contractor, swimming pool contractor, plumbing contractor, electrical contractor, and all other subcontractors and specialty contractors; 2. 'Additional taxes': In addition to the basic license tax fee payable, a contractor who operates any store, shop or maintenance service within the City, in connection or conjunction with the contracting business, shall pay a tax fee as prescribed in Category 'A' ; 3. Proof of a state contractors license is required in any trade or profession where a state contractors license is required by the State of California. The applicant shall provide satisfactory evidence to the City that the required license is current and valid before a city business license tax certificate shall be issued; -3- ORDINANCE NO. 339 4. Each general engineering contractor, general building contractor, and swimming pool contractor shall furnish the City with a list of each subcontractor under his control or direction, before the final inspection on a building or structure shall be given by the Building and Safety Department. Category 'C'. Businesses Included in this Category. 1. "Out -of -City Business." A person who does not own, lease, occupy or otherwise maintain within the City of Palm Desert, a place or premises upon which or from which he engages in business, shall nevertheless be deemed to be engaged in business within the City of Palm Desert when, through the physical presence of himself, his employees, his agents, or his equipment, he carries on activities within the City of Palm Desert which are designed to solicit, promote, stimulate, or otherwise encourage the sale of goods, wares, merchandise, or services. Category 'D'. Businesses Included in this Category. 1. Coin -operated vending machines or devices and laundry equipment, businesses limited exclusively to renting, leasing or operating and any person whose business is limited exclusively to renting, leasing or operating coin -operated vending machines or devices dispensing tangible or intangible items, property, music, entertainment, recreation or other services; or laundry equipment, whether or not coin -operated, but this category is not deemed to include coin -operated laundromats. 2. In the event a coin operated machine, device or laundry equipment remains unlicensed thirty (30) days J after first notification, the City may seize such units and hold them as security for the payment of the license tax fee, penalty, and cost of seizure. If the true owner cannot be found after reasonable inquiry, or if the owner fails to redeem, then the machine device, or laundry equipment may be confiscated and sold by the City of Palm Desert at the end of sixty (60) days after the first notification to satisfy the debt, after notice by certified mail to the last known address; if any, of the owner. The proceeds of such sale shall be credited to the general fund of the City. In the event the machine, or device, or laundry equipment are sold for a sum less than the amount due, then the owner shall, nevertheless, remain liable for the balance of payment due. 3. Every person required to be licensed under this category shall complete a vending location list provided by the City, showing the location of the placement of his machine, or device, or laundry equipment and said vending list shall be submitted with the remittance of the license tax fee. In the event the owner refuses to comply, the units may be seized as being unlicensed. Category 'E'. Businesses Included in this Category. 1. Boxing or wrestling exhibitions, sporting events, carnivals, circus and menageries. The term "circus" includes any collection of animals, acrobats, jugglers, magicians, sleight-of-hand exhibitions, sideshows, and similar attractions. The term "carnival" includes any group of attractions such as ball games, dice games, merry-go- rounds, ships, ferris wheels, or other riding devices, freaks, dancing show minstrels, or other like entertainments or games for which a charge is made for attending or playing or participating therein. W, t ORDINANCE NO. 339 Category 'F'. Businesses Included in this Category. 1. Every person engaged in the business of constructing, erecting, installing, maintaining, or operating or renting any outdoor structures, billboards, sign, signboard, benches or similar devices used for the purpose of exhibiting or displaying advertising matter thereon. Category 'G'. Businesses Included in this Category. 1. Those utilities operating under a City franchise; 2. "Additional taxes" in addition to the basic license tax fee payable under this category, utility companies who operate retail stores for the selling at -retail of parts and equipment, shall pay a tax fee as prescribed in Category "A". Category "H". Businesses Included int his Category. 1. It is the intent and purpose of this Chapter to license, for revenue, as set forth in this title, all business activities conducted within the City of Palm Desert, and if an application for a license tax certificate is made for any business not specifically referred to in this title or not included in any provision of this title fixing license tax fees, the tax administrator shall determine the fee applicable. If an appeal is made, it shall be submitted to the City Council for a final - determination." SECTION 5: That Sections 5.04.232 and 5.04.234 be and the same are hereby added to the Code of the City of Palm Desert, California, to read as follows: "5.04.232 Fees: Setting -Amending. The license tax fees set forth in this title shall be indicated by the various categories and the fees therefor shall be set forth by resolution of the City Council of the City of Palm Desert at such time and in such manner as the City Council shall deem advisable and necessary and may be thereafter amended by resolution. " "5.04.234 Administrative Rules and Regulations. The tax administrator, with the approval of the City Council, may adopt reasonable rules and regulations for the purpose of administering the provisions of this title." SECTION 6: That Chapters 5.08, 5.12, 5.16, 5.20, 5.24, 5.28, 5.32, 5.36, 5.40, 5.44, 5.48, 5.52, 5.56, 5.60, 5.64, 5.68, 5.72, 5.76, 5.78 of Title 5 of the Code of the City of Palm Desert, California, be and the same are hereby repealed. SECTION 7: The City Clerk of the City of Palm Desert shall certify to the passage and adoption of this ordinance and shall cause the same to be posted once in the Palm Desert Post, a newspaper of general circulation printed, published and circulated within the City of Palm Desert and the same shall be in full force and effect thirty (30) days after its adoption. -5- ORDINANCE NO. 339 PASSED, APPROVED and ADOPTED this 14th day of , 1983, by the following vote: AYES: JACKS ON , KELLY , SNYDER, WILS ON & PULUQI NOES: NONE ABSENT: NONE ABSTAIN: NONE City of Palm Desert, California ATTEST: SHEILA R LLIGANity Clerk City of Ddlm Desert, California