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ORDINANCE NO. 63 . i
AN ORDINANCE OF THE CITY OF RANCHO
PALOS VERDES AMENDING THE BUSINESS
LICENSE ORDINANCE ADOPTED APRIL 9, 1974
BY ORDINANCE NO. 27 AND AMENDING THE
RANCHO PALOS VERDES MUNICIPAL CODE.
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THE CITY COUNCIL OF THE CITY OF RANCHO PALOS VERDES DOES HEREBY
ORDAIN AS FOLLOWS
Section 1, The Business License Ordinance, being
Chapter 4 of Article VI of the Rancho Palos Verdes Municipal
Code, is hereby amended as follows
(A) Section 6401 is amended by repealing and deleting .
„„ paragraph 6 of Subsection (d)
(B) Section 6410 is amended by amending the next to
last paragraph to read:
"If the amount of the license tax to be paid by the
applicant is measured by gross receipts or by the number of
. dwelling units or square feet of commercial or industrial
buildings constructed as herein provided, or by the number
of vehicles used or other computation, count or similar
criteria, he shall estimate the gross receipts or. number
of bedrooms and dwelling units or number of square feet of
commercial or industrial buildings constructed, or the
number of vehicles to be used or other criteria, respectively,
for the period to be covered by the license to be issued.
Such estimate, if accepted by the Collector as reasonable,
shall be used in determining the amount of license tax to
be paid by the applicant; provided, however, the amount of
the license tax so determined shall be tentative only, and
such person shall, within thirty (30) days after the expir-
ation of the period for which such license was issued,
- furnish the Collector with a sworn statement, upon a form
furnished by the Collector, showing the actual gross receipts
or number of dwelling units or square feet of commercial
or industrial buildings constructed, or number of vehicles
or other criteria, respectively, during the period of such
license, and the license tax for such period shall be
finally ascertained and paid on the basis of such actual
gross receipts, number of bedrooms and dwelling units or
square feet or number of vehicles or other criteria, as the
case may be, after deducting from the payment found to be
due, the amount paid at the time such first- license was
issued. "
(C) Section 6411 is amended to read:
"6411. Renewal License. In all cases, the appli--
cant for the renewal of a license shall submit to the
Collector for his guidance . in ascertaining the amount of -
the license tax to be paid by the applicant, a sworn state-
ment, upon a form to be provided by the Collector, setting
forth such information concerning the applicant' s business
during the preceding year (or such other period as may be
applicable if the license tax period is less than one year)
as may be required by the Collector to enable him to
ascertain the amount of the license tax to be paid by said .
applicant pursuant to the provisions of this Chapter.
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(D) Section 6421 is amended by amending the first.
paragraph thereof to read:
"For failure to pay a license tax when due, the
Collector shall add a penalty of 5% of said license tax
on the delinquency date and a like penalty upon the
expiration of each additional period of time thereafter
equal to the period of time from the due date to the
delinquency date, provided that the amount of such penalty
to be added shall in no event exceed 50% of the amount of .
the license tax due. The penalty may be waived by the
Collector on proof satisfactory to the Collector of
d absence of notice of accrual of the tax or of unusual or
special circumstances not applicable to tax payers genes a
ally that render imposition of the penalty inequitable
or unjust."
(E) section 6423 is amended by amending the first , i
paragraph of said section to read
"Except as expressly otherwise provided in this
section or in section 6424 or elsewhere in this chapter,
every person who engages in business at a fixed place of
business within the City shall pay a license tax measured
by the gross receipts of such business within the City for
the immediately preceding calendar year, at the following
rates and in the following classifications: " -
(F) Section 6423.6.1 is amended to read:
"6423.6 .1 General Building Contractor; State
license classification: A and B-1, where not engaged in
business as a Residential Builder or Developer as defined •
in Section 6424 .1 or as a Commerical or Industrial
Builder or Developer as defined in Section. 6424 .2
• (Annual) $100.00. "
(G) Section 6 424 is amended. to read:
"6424. License Tax - Builders, Developers.
Every person who engages in a business spec:. fLed .n this
section 6424, or in sections 6424 .1 or 6424 . 2, at o fixed
place of business or at a building, construction or develop-
ment site or location within the City shall pay a license tax
measured by the number of bedrooms and/or dwelling units
constructed by such person in the City computed as set
forth in sections- 6424 .1 and 6424 .3 or the number of square „- -
feet of comercial or industrial building . constructed
by such .person in the City computed as set forth in sections
6424. 2 and 6424 . 3. Such •license tax measurement shall be -
based upon construction ' durring the tax year. The applicant
shall initially estimate the number of bedrooms and
dwelling units or square feet of commercial or industrial
buildings to be constructed in the City during the tax year
and the Collector shall determine the amount of license tax
- in like manner as provided in section 6410 . The amount of
license tax so determined shall be paid by the applicant,
subject to final ascertainment and adjustment at the end
of the tax year on the basis of the actual number of
bedrooms, dwelling units or square feet of commercial or
industrial buildings constructed during the tax year in .
like manner as provided in section 6410 . "
Ordinance No. 63
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(H) Section 6424 .1 is amended by adding at the present
end of said section:
"General Building Contractors having a State
Contractor' s License A or B-1 and engaged solely in
contracting to build or building for an owner or
principal for a fee or other compensation and having no
ownership interest or option or contract right to acquire
an ownership interest in the project are not included
in the classification provided for in this section 6424 .1. "
(I) Section 6424. 2 is amended by adding at the present
end of said section:
"General Building Contractors having a State
Contractor' s License A or B-1 and engaged solely in
contracting to build or building for an owner or
principal for a fee or other compensation and having no
ownership interest or option or contract right to acquire
an ownership interest in the project are not included
in the classification provided for in this section 6424. 2 . "
(J) Section 6424. 4 is amended to read:
"6424 .4 Exclusions, Exemptions, Credits.
(a) The amounts of all excise taxes which shall
have been paid to the City by any builder or developer
under the provisions of chapter 7 of Article VI of the
Rancho Palos Verdes Municipal Code with respect to any
residential, commercial or industrial construction or
occupancy, shall be credited against the amount of license
tax which would otherwise be measured in whole or in part
by the same construction and payble by such builder or
developer under the provisions of sections 6424 to 6424 .4
inclusive. The amount of license taxes paid to the City
by any builder or developer under the provisions of this
chapter 4 for any tax year shall be credited against the
amounts of excise tax which would otherwise become payable
during such year under the provisions of said chapter 7
of Article VI with respect to construction or occupancy of
residential, commercial or industrial building, the
construction of which shall have been included in the
measure of such license tax. It is the intent of this
section that one tax shall be imposed upon a builder or
developer with respect to construction and occupancy of
residential, commercial and industrial buildings and
that in no event shall double taxation be imposed by
virtue of the provisions of said chapter 7 and this chapter 4 .
(b) A builder or developer within the meaning of
sections 6424, 6424.1 and 6424 .2 shall not be required to
pay the license tax imposed upon contractors under the
provisions of section 6423 with respect to any residential,
commercial or industrial construction as to which such
licensee is a builder or developer. "
Section 2 . The provisions of this ordinance shall be
deemed to be declaratory of the legislative intent in adopting
the existing chapter 4 of Article VI of the Rancho Palos Verdes
Municipal Code and not a substantive modification thereof.
Ordinance No. 63
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S e c t i o n . This ordinance relates to taxes for the
usual and current expenses of the City and, pursuant to the
provisions of Government Code Section 36937 shall take effect
immediately.
PASSED, APPROVED AND ADOPTED this 21st day of
January, 1975 , by the following vote:
AYES: Dyda, Ruth, R. Ryan, M. Ryan
NOES: None
ABSENT: Buerk
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May/r
ATTEST:
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C.i t. Clerk..
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I HEREBY CERTIFY that the foregoing is a true and
correct copy of Ordinance No. 63 pased and adopted by the
City Council of the City of Rancho Palos Verdes at a meeting
thereof held on the 21st day of January , 1975, and that
said Ordinance was posted pursuant to law.
City Clerk
Ordinance No. 63
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STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) SS. CERTIFICATE OF POSTING
CITY OF RANCHO PALOS VERDES )
The undersigned declares and certifies under penalty of
perjury:
That he at all times herein mentioned was and now is the
duly qualified and acting City Clerk of the City of Rancho Palos
Verdes, California;
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That on the ..e ( day of .... .._, 19 765-1°, he
caused to be posted in three consp cuous pu ic places, as required
by law,
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a copy of which is attached hereto, in the following public places
in this City:
City Hall
31244 Palos Verdes Drive West
Los Angeles County Fire Station
4000 Miraleste Plaza
Ridgecrest Intermediate School , *
28915 Northbay Road
Dated this .? 71a4 day of -- , 197v- .
LEONARD G. WOOD, CITY CLERK
EX OFFICIO CLERK OF THE COUNCIL
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