HomeMy WebLinkAboutOrdinance 1918 (Business Licenses)CLERK'S CERTIFICATE
I, ESTHER C. BEIRNE, Clerk of the City of San Rafael, and Ex -Officio Clerk of the
Council of said City, do hereby certify that the foregoing:
ORDINANCE NO. 1918
AN ORDINANCE OF THE CITY OF SAN RAFAEL AMENDING SAN
RAFAEL MUNICIPAL CODE TITLE 10, CHAPTER 10.04 BUSINESS
LICENSE, BY AMENDMENTS TO THE TITLE OF THE CHAPTER; TO
SECTION 10.04.010 — DEFINITIONS: SUBSECTION X, PROFESSIONAL
SERVICES AND SUBSECTION Y, GROSS RECEIPTS; TO SECTION
10.04.020 — BUSINESS LICENSE -GENERALLY; TO SECTION 10.04.070 —
HOW AND WHEN PAYABLE; TO SECTION 10.04.105 — LICENSE
TAXES; TO SECTION 10.040.118 — FAILURE TO COMPLY WITH
OTHER CITY ORDINANCES; TO SECTION 10.04.130 — PENAL
PROVISIONS; TO SECTION 10.04.190 — UNLAWFUL BUSINESS; TO
SECTION 10.04.200 — PURPOSE OF ORDINANCE; AND TO SECTION
10.04.210 — LICENSE REQUIRED; AND REPEALING SECTIONS
10.04.100 — LICENSE FEES PAID IN ADVANCE AND 10.04.160 -
STICKERS
is a true and correct copy of an Ordinance of said City, and was introduced at a REGULAR
meeting of the City Council of the City of San Rafael, held on the 16`h day of December, 2013,
was published as required by City Charter in the MARIN INDEPENDENT JOURNAL, a newspaper
published in the City of San Rafael, and passed and adopted as an Ordinance of said City at a
REGULAR meeting of the City Council of said City, held on the 21" day of January, 2014, by the
following vote, to wit:
AYES: COUNCILMEMBERS: Bushey, Colin, McCullough, Vice -Mayor Connolly &
Mayor Phillips
NOES: COUNCILMEMBERS: None
ABSENT: COUNCILMEMBERS: None
WITNESS my hand and the official
Seal of the City of San Rafael this
23rd day of January 2014
'sem e- - 40,P_ ,
ESTHER C. BEIRNE
City Clerk
ORDINANCE NO. 1918
AN ORDINANCE OF THE CITY OF SAN RAFAEL AMENDING SAN RAFAEL
MUNICIPAL CODE TITLE 10, CHAPTER 10.04 BUSINESS LICENSE, BY
AMENDMENTS TO THE TITLE OF THE CHAPTER; TO SECTION 10.04.010 —
DEFINITIONS: SUBSECTION X, PROFESSIONAL SERVICES AND SUBSECTION Y,
GROSS RECEIPTS; TO SECTION 10.04.020 - BUSINESS LICENSE -GENERALLY; TO
SECTION 10.04.070 — HOW AND WHEN PAYABLE; TO SECTION 10.04.105 —
LICENSE TAXES; TO SECTION 10.040.118 - FAILURE TO COMPLY WITH OTHER
CITY ORDINANCES; TO SECTION 10.04.130 — PENAL PROVISIONS; TO SECTION
10.04.190 — UNLAWFUL BUSINESS; TO SECTION 10.04.200 — PURPOSE OF
ORDINANCE; AND TO SECTION 10.04.210 - LICENSE REQUIRED; AND
REPEALING SECTIONS 10.04.100 - LICENSE FEES PAID IN ADVANCE AND
10.04.160 — STICKERS
WHEREAS, the City last revised the Business License Tax Ordinance in November 1991; and
WHEREAS, City staff has reviewed the language of the Ordinance for clarity as well as for
consistency with current City practices and the current business environment; and
WHEREAS, City staff has submitted a report to the City Council with proposed changes to the
Ordinance along with the corresponding justifications for those changes which the City Council
has duly considered; and
WHEREAS, none of the proposed changes has the effect of increasing the business license tax
paid by any business or category of businesses.
NOW, THEREFORE THE CITY COUNCIL OF THE CITY OF SAN RAFAEL DOES
ORDAIN AS FOLLOWS:
DIVISION 1. The title of Chapter 10.04 of the San Rafael Municipal Code is hereby amended
to read "Chapter 10.04 — BUSINESS LICENSE TAX."
DIVISION 2. The definition of "Professional services" in subsection X of Section 10.04.010 of
the San Rafael Municipal Code is hereby amended to read as follows:
"Professional services" means any professional services, as that term is ordinarily and commonly
used and understood, wherein individuals are engaged in the business of offering to the public
professional or semiprofessional services for compensation, and not specifically covered under
any other part, chapter or section of this chapter, and shall include those professions generally
requiring governmental certification or a professional degree, but not be limited to, the services
rendered by a person engaged in the practice or profession of law, medicine, surgery, dentistry,
ophthalmologist, optometry, chiropractics, osteopathy, chiropody, dental technician, laboratory
technician, physical therapist, mortician, undertaker, psychologist, psychotherapy, radiologist,
speech therapist, veterinary, licensed financial planner, licensed investment counselor, real estate
agent, real estate broker, stock/bond or security agent or broker, civil, mechanical, electrical,
industrial, or other class of engineer, surveyor, geologist, appraiser, architect, accountant, real
estate management, property management, income tax preparers, bookkeepers, income tax
consultants, developer, or marriage counselors.
DIVISION 3. The definition of "Gross receipts" in subsection Y of Section 10.04.010 of the
San Rafael Municipal Code is hereby amended to add the following two additional exclusions to
the end of the definition:
"11. Income received solely from the lease or rental of land and buildings used for other
than residential or transient occupancy purposes.
12. Income received from retail sales at fairs, farmers markets and other similar events
that are authorized to be conducted on public property."
DIVISION 4. Section 10.04.020 of the San Rafael Municipal Code is amended as follows:
To change the title to "Business License Tax -Generally";
To change the phrase "license fee" wherever it appears in subsections "B", "C", "E", "G", "H"
and "I" to the phrase "license tax";
To change subsection "A" to read as follows:
"A.Contents of License. Every person required to have a license under the provisions of
this chapter shall make application for same to the city. Upon the payment of the
prescribed license taxes and applicable fees and completion of any actions the city may
take to verify compliance with other applicable city ordinances, the city shall issue to
such person a license which shall contain:
1. The name of the business to which it is issued;
2. The kind of business licensed;
3. The location of such business; and
4. The date of expiration of such license;"
and,
to add the following additional subdivision to subsection "F":
"8. The sharing of non-proprietary information with City personnel for their use in the course of
carrying out their city -related duties."
DIVISION 5. Section 10.04.070 of the San Rafael Municipal Code is hereby amended to read:
"10.04.070. Business license taxes—how and when payable.
A. Except as provided by the business license administrator by regulation, all annual business
license taxes shall be due and payable in advance on the first day of January of each year;
provided, that business license taxes covering a new business, commenced after the due date,
shall be due and payable at the time the business license is issued and may be prorated for the
balance of the license period where a flat fee is applicable;
B. All semiannual license taxes shall be due and payable on the first day of January and the first
day of July of each year;
C. All quarterly license taxes shall be due and payable on the first day of January, April, July
and October of each year;
D. All monthly license taxes shall be due and payable on the first day of each month;
E. All weekly license taxes shall be due and payable on Monday of each week;
F. All daily license taxes shall be payable each day in advance;
G. All license taxes not paid within forty-five (45) days after the due date shall be considered
delinquent."
DIVISION 6. Section 10.04.105 of the San Rafael Municipal Code is hereby amended to delete
the categories "Athletic contest", "Fire or wreck sale/Going out of business sale," and "Bingo"
under Flat Rate/Specific Businesses, and to change the ""Arcade" category to read as follows:
"Arcade $5.00/$1,000 gross receipts/machine"
DIVISION 7. Section 10.04.118 of the San Rafael Municipal Code is hereby amended to read as
follows:
"10.04.118 Compliance with other city ordinances.
The issuance of a business license may be withheld pending verification that the applicant has
complied with other applicable city ordinances. However, the issuance of a license does not
constitute the city's confirmation that the applicant is in compliance with other applicable city
ordinances and does not relieve the applicant from ensuring such compliance is achieved and
maintained."
DIVISION 8. Section 10.04.130 of the San Rafael Municipal Code is hereby amended to read
as follows:
"10.04.130 Enforcement and Penalties
A. In addition to the enforcement powers and/or remedies provided in this chapter, the business
license administrator shall have the power to enforce the provisions of this chapter as provided in
Chapters 1.40, 1.42, 1.44 and 1.46.
B. Violations of the provisions of this chapter are misdemeanors/infractions and are subject to
the penalties set forth in Section 1.42.020 of the San Rafael Municipal Code."
DIVISION 9. Section 10.04.190 of the San Rafael Municipal Code is hereby amended to
change the title to "Unlawful burden."
DIVISION 10. Section 10.04.200 of the San Rafael Municipal Code is hereby amended to read
as follows:
1110.04.200 - Purpose of ordinance.
The ordinance codified in this chapter is enacted solely for the purpose of raising revenue for
municipal purposes, and not for the purpose of regulation."
DIVISION 11. Section 10.04.2 10 of the San Rafael Municipal Code is hereby amended to read
as follows:
"Section 10.04.210 — License required
It is unlawful for any person to transact or carry on any business, trade, profession, calling or
occupation without first having procured a license from the business license administrator so to
do, or without complying with any and all of the applicable provisions of this chapter. Persons
providing classes or instruction as part of city -sponsored programs for which fees are collected
directly by the city are exempt from the requirement to obtain a license provided that they are not
required to obtain a license under any other provision of this chapter as a result of their other
business activities."
DIVISION 12. Sections 10.04.100 and 10.04.160 of the San Rafael Municipal Code are hereby
repealed.
DIVISION 13. The City Council finds that adoption of this Ordinance is exempt from the
California Environmental Quality Act (CEQA), pursuant to 14 CCR Section 15061(b)(3), since it
can be seen with certainty that there is no possibility that the adoption of this Ordinance may
have a significant effect on the environment
DIVISION 14. If any section, subsection, sentence, clause or phrase of this Ordinance is for any
reason held to be invalid, such decision shall not affect the validity of the remaining portions of
this Ordinance. The City Council hereby declares that it would have adopted the Ordinance and
each section, subsection, sentence, clause or phrase thereof, irrespective of the fact that any one
or more sections, subsections, sentences, clauses or phrases be declared invalid.
DIVISION 15. This Ordinance shall be published once, in full or in summary form, before its final
passage, in a newspaper of general circulation, published and circulated in the City of San Rafael
and shall be in full force and effect thirty (30) days after its final passage. If published in summary
form, the summary shall also be published within fifteen (15) days after the adoption, together with
the names of those Council members voting for or against same, in a newspaper of general
circulation published and circulated in the City of San Rafael, County of Marin, State of California.
Within fifteen (15) days after adoption, the City Clerk shall also post in the office of the City
Clerk, a certified copy of the full text of this Ordinance along with the names of those
Councilmembers voting for and against the Ordinance.
-V "
DAMON CONNOLLY, Vice ayor
ATTEST:
�G.�kk� ,
ESTHER C. BEIRNE, City Clerk
The foregoing Ordinance No 1918 was read and introduced at a Regular Meeting of the City
Council of the City of San Rafael, California, held on the 16`h day of December, 2013 and
ordered passed to print by the following vote, to wit:
AYES: Councilmembers: Bushey, Colin, McCullough & Vice -Mayor Connolly
NOES: Councilmembers: None
ABSENT: Councilmembers: Mayor Phillips
and will come up for adoption as an Ordinance of the City of San Rafael at a Regular Meeting of
the Council to be held on the 21 st day of January, 2014.
e_118t9 e • PEX24 Rk'
ESTHER C. BEIRNE, City Clerk