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5958ORDINANCE NO. 5958 AN UNCODIFIED ORDINANCE OF THE CITY OF ANAHEIM ESTABLISHING A "NEW BUSINESS TAX HOLIDAY" AND SUPERSEDING THE PROVISIONS OF TITLE 3 OF THE ANAHEIM MUNICIPAL CODE TO THE EXTENT INCONSISTENT THEREWITH WHEREAS, small businesses are the lifeblood of any community and the most important segment of the economy; and WHEREAS, small businesses are responsible for two-thirds of the jobs created in America and account for half the job force and economic output of our Country; and WHEREAS, many economists believe that the role of small businesses, the self- employed and home-based businesses will only increase in the future; and WHEREAS, the trend towards micro -specialization, the ability of the Internet to allow any business to meet any customer world-wide and with fierce global competition cutting margins for large businesses, whether by necessity or by choice, more and more people are forming their own business and working for themselves; and WHEREAS, the economy is growing fast in self-employed and home-based businesses and Anaheim desires to be a leader in promoting such growth; and WHEREAS, the most critical time in any businesses' life is its first few years, when the difference between success and failure may hinge upon the slimmest of margins, and when an extra tax or governmental fee can be the financial ruin of a struggling new enterprise that might one day be one of Anaheim's greatest companies; and WHEREAS, for the foregoing reasons, the City Council of the City of Anaheim desires to support fledgling businesses in the City of Anaheim by the adoption of this ordinance creating a "New Business Tax Holiday" which will provide business license tax relief for such business in the manner hereinafter set forth. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ANAHEIM DOES ORDAIN AS FOLLOWS: SECTION 1. WAIVER OF BUSINESS LICENSE TAX FOR FIRST YEAR OF OPERATION OF NEW BUSINESSES. Notwithstanding any provision of the Anaheim Municipal Code to the contrary, any new business commencing its business operation in the City of Anaheim between the period of April 15 and July 29, 2005, and which files a completed business license application with the License Collector within such period, shall be exempt from the business license tax and the application processing charge otherwise required for the initial business year of such business pursuant to any otherwise applicable provisions of Title 3 of the Anaheim Municipal Code. For purposes of this section, a completed business license application shall be deemed filed upon either (i) the date personally received in the office of the License Collector, or (ii) if filed by mail, the date of the United States Postal Service postmark upon the envelope in which such application is contained. Nothing contained herein shall be deemed to waive any other taxes or fees otherwise applicable to such business except as expressly set forth herein. SECTION 2. WAIVER OF PENALTIES AND INTEREST FOR EXISTING UNLICENSED BUSINESSES UPON PAYMENT OF DELINQUENT TAXES. Notwithstanding any provision of the Anaheim Municipal Code to the contrary, any business which commenced its business operation in the City of Anaheim prior to April 15, 2005, and from which business a business license tax was due and payable to the City of Anaheim for one or more business years but which business has heretofore failed to obtain a business license and pay any business license tax whatsoever to the City, shall be exempt from all penalties and interest otherwise required to be imposed by the City upon such delinquent business license tax(es) provided such business files with the License Collector a completed business license application, and together therewith remits the required application processing charge and all business license tax(es) which are then due to the City for all such prior and current business years, on or before 5:00 p.m. on July 29, 2005. For purposes of this section, a completed business license application shall be deemed filed, and the required application fee and business license tax(es) shall be deemed remitted to the City upon either (i) the date personally received in the office of the License Collector, or (ii) if filed by mail, the date of the United States Postal Service postmark upon the envelope in which such application, fee and tax(es) are contained. The provisions of this section shall not apply to any business which obtained a business license from the City of Anaheim prior to April 15, 2005, even if such business is currently delinquent in the payment of any business license tax. SECTION 3. DEFINITIONS. For purposes of this ordinance, the following words and terms shall have the following ascribed meanings: 2 The term "application processing charge" shall mean the fee referred to in Section 3.04.145 of the Anaheim Municipal Code. The term "business license tax" shall mean any tax imposed pursuant to Title 3 of the Anaheim Municipal Code. The term "initial business year" shall mean the one year period beginning on the commencement date for the business year as designated either (i) by the business license applicant pursuant to subsection .030 of Section 3.04.140 of the Anaheim Municipal Code, or (ii) pursuant to subsection .020 of Section 3.04.200, whichever is applicable. The term "License Collector" shall mean the Business License Collector of the City of Anaheim. The term "new business" shall include, but not be limited to, any branch or additional business location for any business existing and doing business in the City of Anaheim prior to April 15, 2005, and for which branch or separate business location a separate business license tax would otherwise be required pursuant to Title 3 of the Anaheim Municipal Code. The term "new business" shall not be deemed to include any business which was in operation within the City of Anaheim prior to April 15, 2005, and which is required to obtain a new business license due to relocation, change of ownership, or other reason. Except as expressly set forth herein, the words and terms used in this ordinance shall be deemed to have the same meanings as defined or ascribed in Title 3 of the Anaheim Municipal Code. SECTION 4. SUPERSEDING CONFLICTING PROVISIONS OF TITLE 3 OF THE ANAHEIM MUNICIPAL CODE. During the operative period of this ordinance, the provisions of this ordinance shall be deemed to supersede any provisions of Title 3 of the Anaheim Municipal Code to the extent of any conflict or inconsistency between such provisions. SECTION 5. WAIVER OF HOME OCCUPATION REGISTRATION FEE. Notwithstanding the provisions of subsection .100 of Section 18.38.130 of the Anaheim Municipal Code and any resolution implementing said subsection to the contrary, no fee shall be required by the City of Anaheim for the registration of any lawful home occupation which commences its business operation within the City of Anaheim between the period of April 15 and July 29, 2005, provided said registration is filed with the City not later than July 29, 2005, upon a completed form provided for such purpose by the City. For purposes of this section, a home occupation registration shall be deemed filed upon either (i) the date personally received in the office of the License Collector. or (ii) if filed by mail, the date of the United States Postal Service postmark upon the envelope in which such registration is contained. Nothing contained in this ordinance shall be deemed to authorize the registration of any business as a home occupation unless such business conforms to all of the remaining provisions of Section 18.38.130 of the Anaheim Municipal Code. Although the registration fee which is the subject of this section is determined based upon the cost of service provided by the City, the waiver of such fee shall not affect the amount of the fee to be charged to persons or businesses not eligible for such fee waiver. Any shortfall in City revenues occurring as a result of such waiver shall be borne and absorbed by sources other than the fee payers. SECTION 6. INTERPRETATION OF PROVISIONS OF THIS ORDINANCE. Any determinations necessary to the application or enforcement of this ordinance, including but not limited to resolving any ambiguity or uncertainty herein or determination of the date a business commenced it business operation within the City of Anaheim, shall be subject to determination and/or interpretation by the Planning Director of the City of Anaheim at her sole discretion. The Planning Director may require such additional information from the business license applicant or any other person which she deems necessary or desirable to render such decision. The decision of the Planning Director shall be final and conclusive. SECTION 7. DECLARATION OF "NEW BUSINESS TAX HOLIDAY." The City Council of the City of Anaheim hereby declares the period from April 15, 2005 to and including July 29, 2005 to be "New Business Tax Holiday" in the City of Anaheim. SECTION 8. OPERATIVE DATES. The provisions of this ordinance shall be operative only between April 15, 2005 and July 29, 2005, inclusive. SECTION 9. SEVERABILITY. The City Council of the City of Anaheim declares that should any section, paragraph, sentence or word of this ordinance hereby adopted be declared for any reason to be invalid, it is the intent of the Council this it would have passed all other portions of this ordinance independent of the elimination herefrom of any such portion as may be declared invalid. SECTION 10. SAVINGS CLAUSE Neither the adoption of this ordinance nor the repeal or amendment of any other ordinance of this City shall in any manner affect the prosecution for violations of ordinances, which violations were committed prior to the effective date thereof, nor, 4 except to the extent expressly set forth in this ordinance, be construed as a waiver of any tax, license, interest or penalty or of the penal provisions applicable to any violations thereof. THE FOREGOING ORDINANCE was introduced at a regular meeting of the City Council of the City of Anaheim held on theist day of March . 2005. and thereafter passed and adopted at a regular meeting of said City Council held on the 8th day of March 2005, by the following roll call vote: AYES: Mayor Pringle, Council Members Chavez, Galloway, Sidhu NOES: Council Member Hernandez ABSENT: None ABSTAIN: None r ATTEST: CITY OF AHEIM By MAYOR OF THE Cl4YF NAHEIM CITY CLERK OF THE CITY OF ANAHEIM 57072.2 5 T AFFIDAVIT OF PUBLICATION STATE OF CALIFORNIA, ) ) ss. County of Orange ) 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 -entitled matter. I am the principal clerk of the Anaheim Bulletin, a newspaper that has been adjudged to be a newspaper of general circulation by the Superior Court of the County of Orange, State of California, on December 28, 1951, Case No. A-21021 in and for the City of Anaheim, County of Orange, State of California; that the notice, of which the annexed is a true printed copy, has been published in each regular and entire issue of said newspaper and not in any supplement thereof on the following dates, to wit: March 17, 2005 "I Certify (or declare) under the penalty of perjury under the laws of the State of California that the foregoing is true and correct": Executed at Santa Ana, Orange County, California, on Date: Nlarch 17, 2005 Signature Anaheim Bulletin 625 N. Grand Ave. Santa Ana, CA 92701 (714)796-2209 PROOF OF PUBLICATION This space is for the County Clerk's Filing Stamp Proof of Publication of SUMMAPY PUBLICATION CITY OF ANAlMA ORDINANCE NO. 5958 ANEIM, F1E NANCE W TIS CITY OF ANAHHOLIDAY* AND Sll A " S& SOF TITLE 3 OF THE MIAkIfcIM MUNICIPAL CODE TO THE EXTENT INCONSISTENT THEREWITH This ordinance amends Title 3 of the Anaheim Municipal Code and: Creates a new business tax ho hday; Waives penalties and Interest for existing unlicensed busi- nesses ups payment of delinquent taxes; and Waives the home occupation registration feed during this business tax ,holiday Business Tax Holiday begins April 15, 2005 and ends July 29, 2005. I, Sheryll Schroeder, City Clerk of the City of Anaheim, do hereby certHy that ttb foregoing Js a summary of Ordi- nance No. 5958 which ordinance was introduced at a regu- lar meeting of the City Council of the City of Anaheim on me 1st day of Match, 2005 and Was duly passed and adopted at a regular meeting of said Council on the 8th day of March, 2005 by the following roll call vote of the members thereof: AYES: Mayor Pringle, Council Members: Chavez, Gallaway, Sidhu NOES: Council Members Hernandez ABSENT: None ABSTAIN: None The above summary is a brief description of the subject matter contained In the text of Ordinance No. 5956, which has been prepared pursuant to Section 512 of the Charter of the City of Anaheim. This summary does not Include or de- scribe every provision of the ordinance and should not be relied on as a substitute for the full text of the ordinance. To obtain a copy of the full text of the ordinance, please contact the Office of the City Clerk, (714) 785.5168, between 8:00 AM and 5,W PM, Monday through Friday. There is no charge for the copy. Publish: Anaheim Bulletin March 17, 2aWS 25-249 6583511