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HomeMy WebLinkAboutOrd. No. 1991-911ORDINANCE NO. 911 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE, CALIFORNIA, AMENDING CERTAIN SECTIONS OF THE LAKE ELSINORE MUNICIPAL CODE RELATING TO TRANSIENT OCCUPANCY TAX AND BUSINESS LICENSE. THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE, CALIFORNIA, ORDAINS AS FOLLOWS: WHEREAS, the Municipal Code of the City of Lake Elsinore makes provisions for a Transient Occupancy Tax; and WHEREAS, the said Municipal Code makes provision for a City Business License Tax; and WHEREAS, there is a need to modify certain of said provisions. FOLLOWS: NOW, THEREFORE, BE IT DETERMINED AND ORDAINED AS 1. The foregoing recitals are true and correct. 2. Said ordinance shall provide as follows: SECTION 1. Section 3.24.030 of the Lake Elsinore Municipal Code is hereby repealed and re-enacted to read as follows: 3.24.030 - Imposed. For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax rate determined as a percent applied to the rent charged by the operator. The rate of said tax shall be as set by resolution of the City Council. Said tax constitutes a debt owed by the transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient's ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the Tax Administrator may require that such tax shall be paid directly to the Tax Administrator. SECTION 2. Section 5.04.100 of the Lake Elsinore Municipal code is hereby repealed and re-enacted to read as follows: Page Two Ordinance No. 911 5.04.100 - Place. "Place means any room, building or place in/on, which there is carried on a business activity licensed under and pursuant to Chapters 5.08 through 5.20. SECTION 3. Section 5.04.110 of the Lake Elsinore Municipal Code is hereby repealed and re-enacted to read as follows: 5.04.110 - Selling. "Selling" means and includes selling, offering to sell or contracting to sell, at wholesale or retail, any goods, wares, merchandise or services within the City. SECTION 4. Section 5.08.200 of the Lake Elsinore Municipal Code is hereby repealed and re-enacted to read as follows: 5.08.200 - License Payment--Delinquency Penalties. For failure to pay a business license fee when due, the City shall add the following penalties: A. Ten percent of the business license fee on the fifteenth day of the month following the due date; and B. Twenty-five percent on the fifteenth day of the second month following the due date; and C. Fifty percent on the fifteenth day of the third month after the due date thereof; provided, that the amount of such penalties to be added shall in no event exceed fifty percent of the amount of the business license fee due. SECTION 5. Section 5.12.070 is hereby added to the Lake Elsinore Municipal Code to read as follows: 5.12.070 - Not-for Profit Business. Every business qualified as not-for-profit under Internal Revenue Code Section 501 shall be exempt from payment of the cost of a license; provided such business has met all other requirements of Chapters 5.04 through 5.20. SECTION 6. Section 5.16.070 of the Lake Elsinore Municipal Code is hereby repealed and re-enacted to read as follows: Page Three Ordinance No. 911 5.16.010 - Generally. A. The several rates to be paid for licenses to commence, manage, engage in, maintain, conduct or carry on business, professions, vocations, callings, trades, occupations, shows, exhibitions and games within the City as classified in this chapter shall be set forth by Resolution as adopted by the City Council. B. Specific fees shall be set forth for the various classifications named in this chapter. SECTION 7. Section 5.16.020 of the Lake Elsinore Municipal Code is hereby repealed and re-enacted to read as follows: 5.16.020 - Business License Fees-Increases. A. The business license fees for the various classifications of businesses shall be established by resolution of the City Council. B. Deleted. C. At any time, the City Council may by resolution increase or decrease the business license fees. SECTION 8. Section 5.16.030 of the Lake Elsinore Municipal Code is hereby repealed and re-enacted to read as follows: 5.16.030 Classification Which Require License Fees Designated -- Determination For Other Business. A. Each business, profession, vocation calling, trade, occupation, show, exhibition and game shall pay the business license fee specified for the following classifications: 1. General; 2. Skilled and professional; 3. Contractors; 4. Rentals; 5. Vending machines; and 6. Miscellaneous. Page Four Ordinance No. 911 B. In the event a business, profession, vocation, calling, trade, occupations, show, exhibition or game does not readily appear to fall in one of the above-listed classifications, then the City Manager, or his designee, shall determine which classification shall be applicable, and any person aggrieved by such decision may administratively appeal such decision to the City Council. SECTION 9. Section 5.16.050 of the Lake Elsinore Municipal Code is hereby repealed and re-enacted to read as follows: 5.16.050 - Skilled And Professional Categories. A. The skilled and professional classification includes professional businesses and establishments offering skilled services, and includes, by way of example, the following: 1. Accountants; 2. Attorneys at law; 3. Engineers or surveyors; 4. Laboratories, chemical or other type; 5. Veterinarians; 6. Architects or designers, engaged in the business of preparing plans and specifications for buildings, structures or other projects; 7. Doctors, dentists, chiropractors, and other health care providers; 8. Undertakers and mortuaries; and 9. Brokers, including real estate, insurance and stock. SECTION 10. Section 5.16.070 of the Lake Elsinore Municipal Code is hereby repealed. SECTION 11. Section 5.28.060 of the Lake Elsinore Municipal Code is hereby repealed and re-enacted to read: 5.28.060 - Fees. The following fees shall be paid by the applicant to the City as follows: Page Five Ordinance No. ~~_ A. An application fee in the amount of five thousand five hundred dollars shall be paid by the applicant to the Administrative Services Director upon the filing of any application which is to be used to defray the costs of a complete investigation of the applicant and of all the other matters contained in the application and shall not be returned to the applicant whether said license or permit is granted or denied. B. A quarterly license fee of five thousand dollars plus one hundred seventy five dollars for each gaming table in excess of the minimum number of tables as set forth in Section 5.28.140; said license fee to be paid in advance for each calendar quarter not later than the fifteenth day of the first month of that quarter. C. A quarterly permit fee based upon a percentage of gross receipts according to the schedule set forth below, with a minimum of seven thousand five hundred dollars; said fee to be paid by the fifteenth day of the month following the end of the calendar quarter. 0- 300,000 - $ 7,500 300,001- 500,000 - 7,500 + 2.5~ of excess over 250,000 500,001-1,000,000 - 12,500 + 3.0$ of excess over 500,000 1,000,001-2,000,000 - 27,500 + 3.5~ of excess over 1,000,000 2,000,001-3,000,000 - 62,500 + 4.0$ of excess over 2,000,000 3,000,001-4,000,000 - 102,500 + 4.5$ of excess over 3,000,000 4,000,001 and over - 147,500 + 5.0~ of excess over 4,000,000 D. License and permit fees acquired prior to any quarterly date as referred to above, shall be prorated to the nearest quarterly payment date and thereafter such renewals shall be made in strict compliance with the provisions of this chapter. THIS ORDINANCE SHALL TAKE EFFECT AS PROVIDED BY LAW. Page Six Ordinance No. g11 INTRODUCED AND PASSED UPON FIRST READING this 8th day of January, 1991, upon the following roll call vote: AYES: COUNCILMEMBERS: BUCK, DDMINGUEZ, STARKEY, WINKLER, WASHBURN NOES: COUNCILMEMBERS: NONE ABSENT: COUNCILMEMBERS: NONE ABSTAIN: COUNCILMEMBERS: NONE PASSED, APPROVED AND ADOPTED UPON SECOND READING this 22, day of January, 1991, upon the following roll call vote: AYES: COUNCILMEMBERS: BUCK, DDMINGUEZ, STARKEY, WINKLER, WASHBURN NOES: COUNCILMEMBERS: NONE ABSENT: COUNCILMEMBERS: NONE ABSTAIN: A TEST: CKI L. KASAD, CITY CLERK APPROVED AS TO FORM AND LEGALITY: N R. H RPE CITY ATTORNEY STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) SS: CITY OF LAKE ELSINORE ) I, Vicki Lynne Kasad, City Clerk of the City of Lake Elsinore, DO HEREBY CERTIFY that the foregoing Ordinance had its first reading on January 8, 1991, and had its second reading on January 22, 1991, and was passed by the following vote: AYES: COUNCILMEMBERS: BUCK, DOMINGUEZ, STARKEY, WINKLER, WASHBURN NOES: COUNCILMEMBERS: NONE ABSENT: COUNCILMEMBERS: NONE ABSTAIN: COUNCILMEMBERS: NONE VICKI-LYN KASAD, CITY CLERK CITY OF LA ELSINORE (SEAL) STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) SS: CITY OF LAKE ELSINORE) I, Vicki Lynne Kasad, City Clerk of the City of Lake Elsinore, DO HEREBY CERTIFY that the above and foregoing is a full, true and correct copy of Ordinance No. 911 of said Council, and that the same has not been amended or repealed. DATED: January 23, 1991 VICKI LYNN KASA , CITY CLERK CITY OF LA ELSINORE (SEAL)