CC RES 2020-034 RESOLUTION NO. 2020-34
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
RANCHO PALOS VERDES, CALIFORNIA, AMENDING
RESOLUTION NO. 2020-15 AUTHORIZING AND APPROVING A
ONE-TIME ONLY REDUCTION IN THE REQUIRED BUSINESS
LICENSE TAXES COLLECTED FROM CERTAIN DEFINED
SMALL BUSINESSES IN RESPONSE TO THE COVID-19 LOCAL
EMERGENCY AND IN IMPLEMENTATION OF CITY COUNCIL
RESOLUTION NO. 2020-11
WHEREAS, in December 2019, an outbreak of respiratory illness due to a novel
coronavirus (a disease now known as COVID-19) was first identified in Wuhan City, Hubei
Province, China; and,
WHEREAS, COVID-19 is a respiratory disease that may result in serious illness or death
and is easily transmissible from person to person, and according to the federal Centers for
Disease Control and Prevention ("CDC") as of March 29, 2020 there are over 120,000 confirmed
cases of COVID-19 in the United States and over 2,100 deaths due to COVID-19 in the United
States; and
WHEREAS, on March 4, 2020, the Governor declared the existence of a state of
emergency in the State of California due to the threat posed by COVID-19; and
WHEREAS, on March 11, 2020, the Director-General for the World Health Organization
declared that COVID-19 can be characterized as a "pandemic"; and
WHEREAS, on March 13, 2020, the President of the United States declared that the
outbreak of COVID-19 in the United States constitutes a national emergency; and
WHEREAS, on March 14, 2020, the Governor issued Executive Order N-25-20, which
ordered that "[a]II residents are to heed any orders and guidance of state and local public health
officials, including, but not limited to the imposition of social distancing measures, to control the
spread of COVID-19"; and
WHEREAS, on March 17, 2020, the Rancho Palos Verdes City Council through
Resolution No. 2020-11, proclaimed the existence of a local emergency, and confirmed and
ratified the proclamation by the Director of the existence of a local emergency in response to
COVID-19; and
WHEREAS, on March 18, 2020, the Los Angeles County Emergency Services Director
further issued a Countywide Shelter at Home Order and Regulation No. 4 for the County of Los
Angeles ("County")that took effect on Thursday, March 19, 2020 at 5:00 p.m., and that was further
amended and ratified by the County Health Officer on March 21, 2020; and
WHEREAS, on March 19, 2020, the Governor issued Executive Order N-33-20, including
the Order of the State Public Health Officer mandating all individuals living in the State of
California to stay home or at their place of residence except as needed to maintain continuity of
operations of the federal critical infrastructure sectors, as outlined at
https.//www.cisa gov/identifying-critical-infrastructure-during-covid-19; and
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WHEREAS, the Governor, the State Public Health Officer, the Los Angeles County
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Emergency Services Director, and the Los Angeles County Health Officer have promulgated and
issued, and will reasonably continue to promulgate and issue, various orders, rules and
regulations concerning the COVID-19 state of emergency that are applicable within the jurisdiction
of the City of Rancho Palos Verdes ("Orders"), pursuant to State and County law, including but
not limited to the California Emergency Services Act (Gov. Code §§ 8550, et seq.) and the
California Public Health & Safety Code §§ 101029, 120155, 120275, 120295; and
WHEREAS, in a short period of time, COVID-19 has rapidly spread throughout California,
the County of Los Angeles, and the City of Rancho Palos Verdes, necessitating stringent public
health emergency orders as well as guidance from federal, state and local authorities; and
WHEREAS, the COVID-19 pandemic continues to spread rapidly within California, the
County of Los Angeles, and the City of Rancho Palos Verdes, continues to present an immediate
and significant risk to public health and safety, and can result in serious illness or death, especially
to vulnerable populations, including the elderly and those with underlying health conditions; and
WHEREAS, heightened levels of public health and safety planning and preparedness
have been necessitated in preparation for and response to confirmed cases of COVID-19 in the
County of Los Angeles, and rapid response not lending itself to otherwise applicable notice and
approval timelines has been and will be necessary to respond to the rapidly evolving pandemic
and to mitigate against the spread of COVID-19 and its resulting public health and safety impacts;
and
WHEREAS, one of the many effects of the COVID-19 pandemic and the various state,
county, and local declarations of local emergency, and the implementing orders flowing therefrom,
is the economic distress that may be experienced by local businesses, particularly those not
included in the 16 critical infrastructure sectors defined by PPD-21; and
WHEREAS, Californians in 16 critical sectors are to continue working. The 16 critical
infrastructure sectors, as defined by Presidential Policy Directive 21 (PPD-21) are defined as
those whose assets, systems, and networks, whether physical or virtual, are considered so vital
to the United States that their incapacitation or destruction would have a debilitating effect on
security, national economic security, national public health or safety, or any combination thereof;
and
WHEREAS, examples of these essential services include pharmacies, grocery stores,
takeout and delivery restaurants, and banks to name a few. While a portion of the City's business
community falls within this category, there are a substantial amount that have been negatively
impacted by the mandated closures, as they do not meet the definition of "critical infrastructure
sectors"; and
WHEREAS, the courts have consistently recognized that actions to respond to an
epidemic are "designed to promote the public interests, as opposed to the furtherance of the
advantage of individuals" and that "[s]uch a determination of a public purpose is peculiarly the
function of the Legislature, not of the courts";
WHEREAS, on April 7, 2020, the City Council adopted Resolution No. 2020-15
establishing a Small Business Financial Assistance Plan that provides, among other things, a
one-time business license tax refund for certain defined small businesses affected by the COVI D-
19 pandemic;
Resolution No. 2020-34
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WHEREAS, on June 2, 2020, the City Council received a status report on the Small
Business Financial Assistance Plan, and as a result of the low response, expressed a desire to
increase the number of eligible small businesses by striking out "brick-and-mortar" from the
definition so that "small business" is any business located within the geographic boundaries of
the City that generates less than $1.5 million in 2019 gross receipts; and,
WHEREAS, in order to provide relief from such economic distress, to promote the general
welfare of the City's, small business community, the provision of Municipal Code, Chapter 5.04,
that apply to the taxes administered by the City of Rancho Palos Verdes shall be adjusted, on a
one-time basis, as provided hereinafter so as to afford a Business License Tax refund to
businesses that experience negative financial impacts as a result of COVID-19.
NOW, THEREFORE, THE RANCHO PALOS VERDES CITY COUNCIL HEREBY
RESOLVES, AS FOLLOWS:
SECTION 1. The foregoing recitals are true and correct and are incorporated herein as
the findings of the City Council and the factual and legal predicate for the actions taken
hereinafter.
SECTION 2. In order to mitigate the adverse impacts of the foregoing declarations of
emergency, and implementing orders, during the pendency of such' emergency on the "small
businesses," as defined hereinafter, located with the geographic boundaries of the City of Rancho
Palos Verdes, the Director of Emergency Services, acting by and through the Interim Finance
Director, is hereby authorized and ordered to undertake the following tasks:
(1) upon request by a "small business," as defined hereinafter, refund the Business
License Tax amounts paid for their Calendar Year 2020 Business License Tax pursuant to
Rancho Palos Verdes Municipal Code, Chapter 5.04; and
(2) in order to affect such refund an impacted "small businesses" must request such, in
writing, and provide following information:
• Short statement on the reason for the refund request
• Business name
• Contact information
• Proof of payment of the Calendar Year 2020 Business License Tax
(3) following a review of the information provided, issue, as warranted, and upon
compliance with the following sections of this resolution, a refund for any payment of business
license tax so evidenced; and
(4) to be eligible for such refund, a "small business" shall be defined as business located
within the geographic boundaries of the City of Rancho Palos Verdes that generated less than
$1.5 million in 2019 gross receipts.
SECTION 3. No refund of an overpayment of taxes imposed by Rancho Palos Municipal
Code, Chapter 5.04, shall be allowed in whole or in part unless a claim'for refund is filed with the
City within a period of one year from the last day of the calendar month following the period for
which the overpayment was made, and all such claims for refund of the amount of the
overpayment must be filed with the City on forms furnished by him and in the manner prescribed
by him.
SECTION 4. Upon the filing of a claim for refund the City's Director of Emergency
Services, acting by and through the Interim Finance Director, shall determine the eligibility of any
Resolution No. 2020-34
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small business for the one-time refund provided herein. Upon such a determination, the Director
of Administrative Services shall authorize the issuance of such one-time refund.
SECTION 5. This Resolution shall take effect immediately upon adoption of a majority of
the entire membership of the Rancho Palos Verdes City Council at a duly convened virtual City
Council meeting.
SECTION 6. The City Clerk shall certify to the passage and adoption of this resolution.
PASSED, APPROVED and ADOPTED on this 16th day of June, 2020.
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Joh ruikshank, Mayor
Attest:
mily C. ..rn, City Cle k
State of California )
County of Los Angeles ) ss
City of Rancho Palos Verdes )
I, Emily Colborn, City Clerk of the City of Rancho Palos Verdes, hereby certify that the above
Resolution No. 2020-34 was duly and regularly passed and adopted by the said City Council at a
regular meeting thereof held on June 16, 2020.
ate 9L6I/'L-,1-11
C lark
Resolution No. 2020-34
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