HomeMy WebLinkAboutFin Business License Ordof J4 Agenda Item No: 5. a
Meeting Date: December 16 ,2013
Department: FINANCE
Prepared by: Mark Moses,
Finance Director
City Manager Approval:
14 1"
"germ
Igoe I ft
TAX RATE APPLICABLE TO ANY BUSINESS OR BUSINESS
CATEGO,
BACKGROUND: The City's Business License Chapter of the Municipal Code (Chapter 10.04)
has not been amended since November 1991. Since that time, some of the provisions of the
Chapter have become obsolete, and in other cases, the City's interpretation of the Chapter is not
clearly reflected in the current language.
Proposition 218, passed in 1996, requires majority voter approval for certain "general taxes" at
the same election as for member of the legislative body of the local government. Business license
taxes must comply with this provision. A tax is a monetary imposition of a governmental
legislative body on persons or property subject to the jurisdiction of the governmental body, for
the purpose of raising revenue to support its activities. It is distinguished from a "fee," in that
fees are paid in return for a specific benefit conferred or privilege granted. Although it i's
sometimes referred to as a ense fee," the City's business license is not regulatory and
constitutes a tax. Thus any change to the business tax rates that results in an increase to any
business taxpayer under any conditions would require voter approval.
The purpose of the changes proposed in this report is to update the language of the Municipal
Code, so that it is consistent with the City's current interpretationwithout increasing the tax
rates or taxes for any business covered by the Code, and without extending the tax to any
business not currently included in the current Code definitions.
Some of the proposed changes will provide the City with the administrative flexibility to better
automate the I business license issuance process as additional online functionality is made
H;
,zvai &le.
File No.: FOR CITY CLERK ONLY
Council Meeting:
Disposition o. 1 6 i?�al t ii 4e cl-#� ,t4
ANALYSIS: The following, proposed changes to the affected sections are listed and explaine
in the order in which they appear in the Municipal Code: I
10.04 — Business License
In order to reduce confusion with regulatory licensing, it is recommended that the title of this
chapter be changed to "Business License Tax."
10.04.010 — Definitions
Subsection X provides a definition of "Professional Servicesl and lists many examples, although
not an exclusive list, of the professions covered. Among those designated is "realtors." "Realtor"
is not a valid designation because it refers to those real estate professionals who are members of
the National Association of Realtors'. some of whom may be required to obtain business licenses,
and some of whom may not (e.g. members who are professionally inactive and real estate agents
who operate under brokers).
In order to avoid the confusion associated with the listing of "realtors," the term is recommended
for deletion from this subsection.
Subsection Y provides a definition of "gross receipts," and lists ten items specifically excluded
from the definition. In order to provide clarity and ensure that the ordinance is consistent with
the City's longstanding interpretation and practice, two additional exclusions are recommended
to be added:
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.
Exclusion #11 relates only to commercial rental income, and not the providing of property
management or related commercial or business services. Neither of these exclusions increases
the tax paid by any business or business category.
le -14
10.0 4.020 — Business License - uenerally
The title of this section is recommended to be changed to "Business License Tax — Generally."
Staff further recommends that the license issuance process, described in SectionlO.04.020 A b
modified to accommodate the City"s practice of conducting some ordinance compliance
verification in parallel with the issuance of the business license tax certificate. I
Staff further recommends that that Section 10.04.020, subsections B. C1 E, G, H and 1, be
amended to change the phrase "license fee" to "license tax" to properly reflect that this is a tax
not a fee.
01 111111 40 1
The following addition to Subsection F. "Information confidential" is recommended in order to
permit the sharing of non-proprietary information with City staff when such information supports
the conduct of City business:
8. The sharing of non-proprietary information with City personnel for their use in
the course of carrying out their City -related duties..
10.04.070 How and when pay ble
The number of business licenses has grown to 7,869. Most of these licenses renew on January 1.
The concentration of renewals on one date creates a challenge in providing consistent renewal
processing turnaround. While some of this activity is mitigated by the ability for some businesses
to renew online, it would be helpful to shift the renewal of some business classifications to other
times of year. The following amended language for Section 10.040.070 A is suggested in order
to provide the administrative flexibility to make such changes by business license administrator
regulation:
A. Except as provided by the business tax 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 new businesses, 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.
For purposes of clarity and simplificationthe content of Section 10.04. 100 — License fees paid
in advance is proposed to be consolidated into Section 10.040.070.
10.04.105 — License taxes
Staff has identified four categories in the Flat Rate and Tax Rates for Specific Businesses table
that need to be deleted or modified to be consistent with the City's longstanding interpretation
and practices:
The following change to the Arcade category is recommended, in order to reflect the changing
nature of the arcade industry-,
rpr
L% un, ta r
Arcade W"_" wlj %V%4X JL $5.001$1000 gross receipts/machine, VV XJLX%o,LX%, V %WJL JLLJ 5X %.,"tef .
The following category is obsolete. Therefore., this category is recommended for deletion.
Athletic contests and exhibitions will continue to require individual, City -approved use permits.
A jUjjaj*
%1"XixXtest WX Xj NJ. W NJ/ %1111XXXX kjX I_X%_1X.L
This tax has not been enforced for several years, and is recommended for deletion. This action
has no impact on Chapter 10.68 of the Municipal Code which regulates this activity.
J]I 1
This tax has not been enforced for several years, and is recommended for deletion. This action
has no impact on Chapter 8.06 of the Municipal Code which regulates this activity.
None of these changes will result in an increase in the tax paid by any business or business
category.
10.04.118 — Failure to comply with other city ordinances
This section currently suggests that the issuance of a business license confirms the applicant's
compliance with all applicable City ordinances. The proposed language clarifies that while the
City may verify such compliance prior to the issuance of a business license, it does not mean to
imply that the issuance of the license relieves the applicant of the responsibility to ensure
ongoing compliance with all applicable ordinances.
10.04.130 — Penal provisions
This section has antiquated language, and has not been enforced as written. The following
suggested replacement language is based on updated language that is used in other chapters of
the Code:
10.04.130 Enforcement and Penalties
A. In addition to the enforcement powers and/or remedies provided in this chapter,
the Finance Director 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 tne provisions of this chapter are misdemeanors/infractions and ar
subject to the penalties set forth in Section 1.42.020 of the San Rafael Municipal
Co4e.
10.04.1 60 — Stickers
This section is obsolete,, and is recommended for repeal. The City does not issue stickers in
connection with the measurement or collection of the business license tax. Deleting this sectio
will have no impact on the tax paid by any business or business category. I
10.04.190 — Unlawful business
This Section asserts that requirements of the business tax ordinance are not intended to constitute
an unlawful burden upon or an unlawful interference with interstate or foreign commerce., or
which would be in violation of the Constitution of the United States of America or the
Constitution or Laws of the State of California. The current title is misleading, and City staff is
recommending that the title be changed to read "Unlawful burden."'
10.04.200 - Purpose of ordinance
This Section is contradictory in that it states (correctly) that business licenses are revenue -
generating and not regulatory, and then proceeds to suggest a regulatory -type review. It is also
business -unfriendly in that it suggests that all licenses require upfront review, prior to issuance.
Therefore, the references to a regulatory -type review are recommended for deletion.
10.04.210 — License required.
The City often hires instructors and other contractors to support City -sponsored programs offered
through the Community Services Department. Some of these contracts are very small and the
revenue is uncertain. Historically, many of these contractors have not been required to obtain a
business license; however there has been no guidance regarding what exclusions are appropriate.
In order to clarify what contractor revenues related to City -sponsored programs should result in
the requirement to obtain a business license the following language is recommended:
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.
This language does not exempt individuals or other entities that contract with the City for rental
or lease of City facilities and who, in exchange, pay a fixed payment or percentage of revenues
to the City.
FISCAL IMPACT: Revenues from business license -related fees and taxes go to the City's
General Fund. Because the proposed changes (1) reflect the administrative interpretations and
implementation of the Business License Ordinance over the past several years; and (2) will not
result in any increase in business license fees or taxes paid by any individual business or
category of businesses, there is no fiscal impact associated with the proposed changes to the
Ordinance.
RECOMMENDATION:
Staff recommends that City Council accept the report,, introduce the Ordinance, and pass to pril
Attachment:
Proof of Publication
Ordinance
W-I.Managernent Services- WorkFileTinance- WorkFile\council Material"Staff Reports\2013 \C ity\.B us inessTaxOrcin anceRev is ions. doc
Marin Independent Journal
150 Alameda del Prado
PO Box 6150
Novato, California 94948-1535
(415) 382-7335
legals@marinij.com
SAN RAFAELCITY OF
PO BOX 151560/CITY CLERK, DEPT OF PUBLIC
WORKS,1400 FIFTH AVE
SAN RAFAEL CA 94915-1560
PROOF OF PUBLICATION
(2015.5 C.C.P.)
STATE OF CALIFORNIA
County of Marin
FILE NO. 0005046305
I am a citizen of the United States and a resident of the County
aforesaid: I am over the age of eighteen years, and not a party to
or interested in the above matter. I am the principal clerk of the
printer of the MARIN INDEPENDENT JOURNAL, a newspaper of
general circulation, printed and published daily in the County of
Marin, and which newspaper has been adjudged a newspaper of
general circulation by the Superior Court of the County of Marin,
State of California, under date of FEBRUARY 7, 1955, CASE
NUMBER 25566; that the notice, of which the annexed is a printed
copy (set in type not smaller than nonpareil), has been published in
each regular and entire issue of said newspaper and not in any
supplement thereof on the following dates, to -wit:
12/6/2013
I certify (or declare) under the penalty of perjury that the foregoing
is true and correct.
i'n ag., M ®
Signature
Legal No. 0005046305
CITY OF SAN RAFAEL
NOTICE OF PUBLIC HEARINIG
BEFORE THE SAN RAFAEL CITY COUNCIL
DATE/TIM
Monday, December 161, 2013, at 7:0-0 pm.
LOCATION: City Council Chambers, City Hall,
1400 Fifth Avenue, San Rafael, CA
PURPOSE* To receivefpublic comments and to
consider adoption o a proposed ordinance
amending Title 10, Chapter 10.04 of the San Ra-
fael Municipal Codeby amendments to Section
10."010. Definitions, in Subsection X for Pro-
fessionai Services and in Subsection Y for
Gross Receipts; to Section 10.04.07.0,, How and
When Payable; to Section 10.04.105, License.
Taxes; to Section 10.04,1 30, Penal Provisions*, to,
Section 10k4.190, Unlawful Business,, to Section
10.041DO, Purpose of Ordinance; and to Section
10.04.2.10. License Require& and by .lin
Sections' 10.04,10% License.' Fees Plaild' in 4�
varice, and Section 10.04.160, Stickers.
Co
Pies of the Ord inan ce are on file with the City.
r
C III and are open to public inspection.
As reuireq by state law., the ordinance's po-
t en tia?
environmental impacts have been as
sessed. City staff is recommending that the,
Council find that this ordinance will not have a
significant effect on the enViroriment asa it is,
covered by the general rule, urs to CE A,
Guidelines Section and is not su%
ject to environmental review.
IF YOU CANNOT ATTEND:
You ran send a letter with your comments re-
garding the proposed ordinance to E s t h e r
Beirne,City Clerk, City of Safi Rafael, P.O. Box
151%0, San Rafael, A. -94915-156-0. or you, can
deliver a letter to the City Clerk prior to the City
Council meeting on December 10 013.
FOR MORE:
For ad4ifionat information regarding the above.
Yo1 c -an contact Mark Moses, Finance Director
ruthe City of San Rafael Fire at (41 5) 458-5018.
office hours are, Monday -Friday', 8:30 AM tG 5:00
Pm.
Esther lei me
City Clerk
City Of Safi Rafael
American Sign Language interpreters and
assistive listening devices may be requested by
ca"in415-485-3198 (TDD) or 415-485-3085.
v
ce at least 72 hours in advance of the Pub-
�jicc`rin.Co jes of -documents are available
in accessible foarmats, up request. Public
transportation is available throuqh Golden Gate
Transit, line 20 or 23. Par transit is available by
cuing Whistlestap Wheels at 415-4,54-0964. To
allow individuals with environmentat illness, or
muld le chemical sensitivity to attend the Pub-
lic HZrinq,. individuals are requested to refrain
frame wearing scented products.
N0.1490 Friday. December 6, 2013
PROPOSED ORDINANCE OF THE CITY OF SAN RAFAEL AMENDING SAi i
CODE TITLE 10, CHAPTER 10.0 4 BUSINESS LICENSE, BY AMENDMENTS TO SECTION 10.04.010
S
DEFINITIONS: SUBSECTION X, PROFESSIONAL SERVICES AND SUBSECTION Y, GROSS RECEIPTS
TO SECTION 10.04.070 – HOW AND WHEN PAYABLE; TO SECTION 10.04.105 – LICENSE TAXES; T
SECTION 10.04.130 – PENAL PROVISIONS; TO SECTION 10.04.190 – UNLAWFUL BUSINESS; T
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 – STICKER]
DATE/TIME: Monday, December 16,2013, at 7:00 p.m.
LOCATION: City Council Chambers, City Hall, 1400 Fifth Avenue,San Rafael, CA
PURPOSE: To receive public comments and to consider adoption of a proposed ordinance
amending Title 10, Chapter 10.04 of the San Rafael Municipal Code, by
amendments to Section 10.04.010, Definitions, in Subsection X for Professional
Services and in Subsection Y for Gross Receipts; to Section 10.04.070, How and
When Payable; to Section 10.04.105, License Taxes; 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 by repealing
Sections 10.04.100, License Fees Paid in Advance, and Section 10.04.160, Stickers.
Mj N
klip
Copies of the Ordinance are on file with the City Clerk, and are open to public
inspection.
As required by state law, the ordinance's potential environmental impacts have been
assessed. City staff is recommending that the Council find that this ordinance will
not have a significant effect on the environment as it is covered by the general rule,
pursuant to CEQA Guidelines Section 15061(b)(3), and is not subject to
environmental review.
Tou can send a letter with your comments regarding the proposed ordinance to
Esther Beirne, City Clerk, City of San Rafael, P.O. Box 151560, San Rafael, CA,
94915-1560, or you can deliver a letter to the City Clerk prior to the City Council
meeting on December 16, 2013.
FOR i® For additional information regarding the above, you can contact Mark Moses,
Finance Director for the City of San Rafael Fire at (415) 458-5018. Office hours are
Monday -Friday, 8:30 AM to 5:00 PM.
Esther Beirne
City Clerk
City of San Rafael
American Sign Language interpreters and assistive listening devices may be requested by calling 415-485-3198 (TDD)
or 415-485-3085 (voice) at least 72 hours in advance of the Public Hearing. Copies of documents are available in
accessible formats upon request. Public transportation is available through Golden Gate Transit, line 20 or 23.
Paratransit is available by calling Whistlestop Wheels at 415-454-0964. To allow individuals with environmental illness
or multiple chemical sensitivity to attend the Public Hean*ng, individuals are requested to refrain from wearing scented
products.
Please pubfish,, on Fnday, December 6, 2013, in the Marin Indeoendent Joumal)
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 10.0 4.070 — 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 1! 11 - 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:
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:
'411. 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";
GH
To change the phrase "license fee" wherever it appears in subsections "B", "C", "E"') "*" ""
and '41" 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;"
to add the following additional subdivision to subsection T":
"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 firs
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 $5.001$ 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
4 It I
A. In addition to the enforcement powers anctlor remedies provictect in this wchapter, the business
I I
license administrator shall have the pow to enforce the provisions of this chapter as provided tect 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 10.04.1 90 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 it is hereby amended to reaft
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 reali
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 an
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 an
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. I
DIVISION 15. This Ordinance shall be published once, in full or 'in summary form, before its fin
passage, in a newspaper of general circulationpublished and circulated in the City of San Rafa
and shall be in full force and effect thirty (30) days after its final passage. If published in summar
fon-n, the summary shall also be published within fifteen (15) days after the adoption., together wit
the names of those Council members voting for or against same, in a newspaper of gener
circulation published and circulated in the City of San Rafael, County of Marin, State of Callf0mi
Within fifteen (15) days after adoption, the City Clerk shall also post in the office of the Cit
Clerk, a certified copy of the full text of this Ordinance along with the names of thos
Councilmembers voting for and against the Ordinance.
DAMON CONNOLLY., Vicelayor
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 16th 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.
ESTHER C. BEIRNE, City Clerk
INSTRUCTIONS: USE THIS FORM WITH EACH SUBMITTAL OF A CONTRACT, AGREEMENT,
ORDINANCE OR RESOLUTION BEFORE APPROVAL BY COUNCIL / AGENCI
SRRA / SRCC AGENDA ITEM NO. 5. a
qr1iii
IN
FROM: Mark Moses
DATE: Decemb-
1
e
191#0100120
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
INNOP.-I
IN 0=1 0 '.*Ll*lvj