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Home My WebLink About21-B - Ordinances OP,~INANCE NO. 2lB AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF RANCHO CUCAMONGA, CALIFORNIA AMENDING CERTAIN SECTIONS OF CHAPTER 5.04 OF TEE RANCHO CUCAMONGA MUNICIPAL CODE PERTAINING TO BUSINESS LICENSES. The City Council of the City of Rancho Cucamooga does hereby ordain as follows: SECTION 1: Section 5.04.020A of the Rancho Cucamonga Municipal Code is hereby amended to read, in words and figures as follows: "A. *Business* means and includes professions, trades, occupations and every other kind of calling carried on for profit or livelihood whether or not a profit or livelihood is earned thereby." SECTION Z: Section 5.04.020E of the Rancho Cucamonga Municipal Code is hereby amended to read, in words and figures as follows: "E. *Gross payroll* shall include all salaries of owners, officers, partners, agents, and employees of the company based at that location in the city for the year immediately preceeding any license application or renewal. *Salary* shall mean wages, co~ssions, bonuses or other money payment of any kind which is received from or given credit for by his employer. It shall not includa travel expenses incurred in the business of the employer and reimbursed by the employer." SECTION 3: Section 5.04.020 of the Rancho Cucamonga Municipal Code is hereby amended to add a new Section 5.04.020N to be read, in words and figures, as follows: "N. 'Starting date* as used in this chapter means that date when a newly established business first commences its operation." SECTION 4: Section 5.04.140 of the Rancho Cucamonga Municipal Code is hereby amended to read, in words and figures, as follows: "5.04.140 License taxes - navment due dado. A. Unless otherwise specifically provided, after payment of the initial license tax, all annual license taxes provided in this chapter shall be due and payable one year from the in£tial starting date and ou such date each year thereafter. "B. Except as otherwise provided, license taxes other than annual shall be due and payable as follows: "1. Monthly. Monthly license taxes, on ~he first day of each and every month; "2. Weekly. Weekly license taxes, in advance on Monday of each week; and, "3. Daily. Daily license taxes, in advance each day." SECTION 3: Section 5.04.150 of the Rancho Cucamonga Municipal Code is hereby amended to read, in words and figures as follows: "5.0~.150 License Taxes - Penalties for delinouencles. For failure to pay a license tax when due, the collector shall add a penalty of fifty percent (50%) of such license tax thirty (30) days after the due date thereof." SECTION 6: Section 5.04.280 of the Rancho Cucamonga Municipal Code is hereby amended to read, in words and figures as follows: Ordinance No. Page 2 "5.04.280 Gross receipts ta~es--Retail, wholesale, ami ~. Every person who engages in a retail or wholesale or other business within the city, which business is not otherwise classified in this chapter, shall pay a license tax for each year based on the following: "A. Twenty-three dollars for the first t~enty-five thousand dollars of ~ross receipts. "B. Ii applicable, an additional sixty cents per ~housand dollars or portion ~hereo[ ~ill be added ~o ~he above [or ~he n~ seven.-five ~housand dollars si ~ross receipts of ~he business. "C. I~ applicable, an additional ~hir~ cents per ~housaad dollars or portion ~hereo[ ~11 be added ~o the above [or the n~ four hundred ~housand dollars of gross receipts. '~D. If applicable, an addition fifteen cents per ~housand dollars or portion ~hereo~ will be added ~o ~he above ~or any amoun~ of gross receipts over ~ive hundr~ ~ousaad dollars." SEC~I~ 7: Section 5.0~.2~A o~ ~he Rancho Cucamonga Hunicipal Code hereby amended ~o read, in words and ~igures, as foll~s: "A. ~e~ person who engages in a professional or semi-professional and 8i~lar businesses vithin ~he ci~, vhich business i8 no~ oChe~ise classified ~n ~his chapter, shall pay a license t~ for each year based on ~he "1. ~en~-~hree dollars for ~be first ~ency-five thousand dollars of gross receipts. ~'2. If applicable, an addiZional one dollar and ~en~ cents per ~housand dollars or portion ~hereof vill be added ~0 the above for the n~c 8~en~-five thousand dollars o[ ~ros8 receipts of ~he business. "3. If applicable, an additional fif~ cents per thousand dollars or portion ~hereof vill be added to the able for ~he next four hundred thousand dollars o[ gross receipts. "4. I[ applicable, an additional ~en~ cents per thousand dollars or portion thereof vill be added ~0 ~he above for any a~unt of gross receipts ~er five hundr~ ~housand dollars. "5. In the case o[ real esCaPe brokers maintainin~ an office within the city, all real es~a~e co.scions vill be included when reporting ~he gross r~eipCs of the business ~cep~ such portion of gross receipts reflecting sales made of real proper~ out o[ ~he city vhere ~he outside sales are r~uir~ Co be reporc~ and business ticense paid thereon ~0 another com~nity. In ~he case of real ea~a~e brokers maintaining an office vithin the city, gross r~eipt8 shall no~ be r~uced because of any compensation paid, directly or indir~ly, to a real estate salesperson licensed under such broker. In the case of real estate brokers uinCaining an oi[ice vithin ~he ciw only real escape salesmen's co~ssion8 from sales of real proper~ vithin the city shall be reported as gross receipts.~0 SECTION S: Section ~.O~.~IOA o~ the ~ncbo Cuca~on~a ~u~[c[pa[ Code hereby a~ended to read, in ~or~ a~d ii,urea as "A. ~e~ person ~ho en~a~es in ~he able classification businesses, which bus,ness is no~ oCher[se classified in ~h[s chapter ehal~ pay a license ~ loc each yea~ based on ~he [oll~[n~: ~1. A base ~ si ~ency dollars will apply in all cases. Ordinance No. 2lB Page 3 "2. In addition, ninety cents per thousand dollars will be added to the base tax for the first one hundred thousand dollars of gross receipts of the business during the year. "3. If applicable, an additional forty cents per thousand dollars will be added to the above for the next six hundred fifty thousand dollars of gross receipts of the business. "4. If applicable, an additional twenty-five cents per thousand dollars viii be added to the above for any amount of gross receipts over seven hundred fifty thousand dollars of gross receipts." SECTION 9: Section 5.04.310C of the Rancho Cucamonga Municipal Code is hereby amended to read, in words and figures, as follows: "C. Rentals shall include hotels, motels, apartments, apartment courts, roominghouses, duplexes, triplexes, trailer courts, mobile home parks, and similar rental units having four or more units, spaces or rooms on contiguous property in the city. In tbs event of the sale of any property described in this subsection, the holder of a license therefor may apply for a refund of the tax for any full quarter year remaining to the end of the tax year on condition that the buyer shall have paid the license tax for the quarter year in which the sale was completed and for the balance of the tax year including any penalties due." SECTION 10: Section $.04.320A of the Rancho Cucamonga Municipal Code is hereby amended to read, in words and figures, as follows: "A. Every person, not having a fixed place of business within the City, who delivers goods, wares, or merchandise by the use of vehicles in the City shall pay a license tax for each year based on the following: "1. A base tax of thirty-six dollars shall apply in all cases. "2. In addition, sixty cents per thousand dollars will be added to the base tax for any gross receipts in excess of ten thousand dollars resulting from sales in the City from all vehictes, routes, etc., for a tax year. is SECTION ll: Section 5.04.340A of the Rancho Cucamonga Municipal Code is hereby amended to read, in words and figures, aa follows: 'A. Every person acting in the City as a manufacturer, processor, fabricators administrative headquarters or warehouse only shall pay a license tax for each year based on the following: "1. A base tax of Meaty dollars will apply in all cases. "2. In addition, sixty cents per thousand dollars viii be added to the base tax for the first one hundred thousand dollars of gross payroll of the business during the tax year. "3. If applicable, an additional ~venty-five cents per thousand dollars will be added to the above for the next nine hundred thousand dollars of gross payroll of the business. "4. If applicable~ an additional ten cents per thousand dollars will be added to the above for any amount of gross payroll over one million dollars provided that the maxi,~,m license fee based on pnyroll shall be one thousand dollars annually." Ordinance No. 21B Page 4 SECTION 12: The City Council declares that; sbould any provision, section, paragraph, sentence or vord of this ordinance be rendered or declared invalid by any final court action in a court of competent jurisdiction, or by reason of any preemptive legislation, the remaining provisions, sections paragraphs, sentences, and words of this ordinance shall remain in full force and effect. SECTION 12: The Mayor shall sign this Ordinance and the City Clerk shall cause the same to be published within fifteen (15) days after its passage at least once in The Daily Renort, a newspaper of general circulation published in the City of Ontario, California, and circulated in the City of Rancho Cucamonga, California. PASSED, APPROVED, and ADOPTED this 5th day of March, 1986. AYES: Wright, Buquet, Mikels, Dahl, King NOES: None ABSENT: None ..~OU D: ~ikels, Mayor ATTEST: Beverly A. Authelet, City Clerk Debra Adams, Deputy I, BEVERLY A. A~THELET, CITY CLERI~ of the City of Rancho Cucamonga, California, do hereby certify that the foregoing Ordinance was introduced at a regular meeting of the Council of the City of Rancho Cucamonga held on the 19th day of February, 1986, and was finally passed at a regular meeting of the City Council of the City of Rancho Cucamonga held on the 5th day of March, 1986. Executed this 6th day of March, 1986 at Rancho Cucamonga, California. Beverly A. Authelet, City Clerk Debra Adams, Deputy