HomeMy WebLinkAboutAgenda Report - January 4, 1995 (42),� OF
CITY OF LODI
COUNCIL COMMUNICATION
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AGENDA TITLE: Public Meeting To Consider A Revised Business Tax Ordinance
MEETING DATE: January 4, 1995
PREPARED BY: Finance Director
RECOMMENDATION: That the City Council conduct a Public Meeting to consider the following
recommendations set for a Public Hearing on February 15, 1995:
a. To adopt Chapter 3.01 of the Municipal Ordinance titled "Business Tax Certification"; and, to
amend Chapter 9.16.010B of the Municipal Ordinance to define "solicitor". (Exhibit A)
b. To delete Chapter 5.04 of the Municipal Ordinance titled: "Businesses Licenses Generally".
(Exhibit B)
To adopt the attached Resolution setting the tax rates by business classification as provided
under Chapter 3.01, Article Il of the new Municipal Ordinance and to waive penalties for late
payments under Chapter 5.04 of the old Municipal Code. (Exhibit C)
BACKGROUND: At a special Council meeting on December 13, 1994, the City Council
directed staff to return with a revised business tax ordinance and tax rates
by January 1995; and, further directed staff to delay the collection of
business license taxes due January 1, 1995.
Financing services and new facilities
The City Council will consider a number of requests to expand City services and to construct new public
facilities in the current fiscal year and fiscal year 1995-96. This includes the implementation of an
economic development plan to revitalize downtown, the beautification of Cherokee Lane, additional
code enforcement for East side residential areas, increasing the number of police officers, adding
additional fire services and facilities, park improvements, construction of a performing arts center and
construction of a recreation center.
The City's current funding levels will not support any significant increases in services or provide funds to
finance major capital projects. Over the last three years the City has balanced the annual budget by
cutting services by imposing a hire freeze, cutting 32 staff positions and deferring maintenance
programs. Current revenues will allow for some growth in services but will not provide the funds
necessary for financing significant changes in services or major capital projects.
APPROVED:
THOMAS A. PETERSON recycled paper
16. City Manager
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Alternative funding sources
The City has several funding sources which could be used to finance new services and capital projects.
The following is a list of possible revenue sources that could be used to raise additional revenues. This
is not a comprehensive list of all possible revenues but is a list of revenues which do not require a two
thirds vote of the general public to be enacted by the City Council.
Assessment Districts
The City has not used assessment districts to finance public improvements or capital maintenance
to any extent over the last 20 years. The last assessment district formed by the City was in 1984
to finance a downtown beautification project. Assessment districts could be used more
extensively to finance maintenance programs, capital projects and to a limited extent, operating
programs. The advantage of an assessment district is that the cost of a project or service is paid
for by the beneficiary and not the public from general fund revenues. Assessment districts are
used extensively by cities with aggressive growth policies. Assessment districts may require a
vote of the benefit group or may be subject to a majority protest.
Redevelopment Agency
The City does not have a redevelopment agency. A redevelopment agency can provide
significant revenues to finance economic development and abate blight; however, it requires at
least 5 years before the revenues increase to a level necessary to make a significant impact on
city services. In addition, start up costs can be high. The City should seriously consider forming
a redevelopment agency to finance economic development and to abate blight; however, this is a
long term solution to financing services and capital projects.
Increased fees
The City has increased user charges and service fees over the last 3 to 5 years to pay for the cost
of existing services and to finance the impact of growth on public facilities. Under current City
Council policy, fees will continue to be adjusted to match changes in the cost of services. As
such, fees will not provide additional funds for general municipal purposes but will continue to
ensure that these services do not require added subsidies from the general fund. The following is
a list of fees which have increased over the last five years.
• Electric Rates
• Sewer Rates
• Garbage Rates
• Fees for recreation programs
0 Fees for park and facility use
• Other miscellaneous fees for building inspection, public safety, finance and
administration
• Impact fees for capital facilities
Added tag revenues
The instability of tax revenues over the last three years has been a major source of the City's
difficulty in balancing the annual budget. The shift of the $1.1 million in property taxes to the
State resulted in significant cuts in the City's staffing and services.
Sales taxes have grown with the economy for several years and should continue to grow at a rate
which reflects the City's plans to promote economic development. San Joaquin County has been
benefiting from a shift in population and business from the large metropolitan areas to less
expensive and less congested Valley communities. Accordingly, sales taxes have grown, jobs
have increased and business has prospered. The City anticipates that sales taxes will continue to
grow and provide the revenues necessary to finance growth of existing services over the next
two to five years. However, it is important to remember that sales taxes are not a stable source
of revenue and are subject to the ups and downs of the economy.
There are two tax sources which could have an immediate impact on City revenues and could be
used to finance new services and capital facilities, a utility user's tax and the business license tax.
These are relatively stable tax sources and could be adopted by the City Council without a public
vote for general fund purposes.
The utility user's tax is considered to be one of the most equitable tax sources for general fund
purposes. It is a broad based tax which is relatively stable. The utility user's tax is paid by the
public for use of public utilities, i.e. water, sewer, electric, telephone, cable television, garbage,
etc. With a broad tax base (number of utility customers versus number of businesses) the utility
user's tax rate can raise more revenue than the business license with a similar tax rate. As such,
the utility user's tax can be spread over a larger population than the business license tax and be a
lesser burden to each taxpayer. However, the utility user's tax has been a very unpopular tax in
many cities where it has been adopted and for this reason is not being considered at this time.
The current Business License Tax has been in effect since 1948 and has not been changed since
first approved by the City Council. The current tax is a flat rate tax based on the number of
employees. The revenue from the business license tax has increased since 1948 from $15,000
per year to $90,000 per year as the number of employees and businesses in Lodi have grown; but
it has not kept pace with inflation. Accordingly, the revenues from the business license tax
contribute less and less each year to the funds used for general municipal purposes. In addition,
there have been a number of legislative changes over the last 46 years which have not been
incorporated into the City's current ordinance which should be corrected at this time.
Public/Private partnerships
For many years, the City has been fortunate to receive a high level support from the private
sector in financing public projects, particularly for park expansion and improvements and for the
construction of cultural facilities. Private donations have allowed Lodi to provide public facilities
and purchase equipment which might not otherwise have been purchased or constructed, i.e.,
donations by individuals and service clubs to finance park expansion and improvements,
donations by the Hutchins Street Square Foundation to finance renovation and expansion of
Hutchins Street Square, and donations by the business community to purchase vehicles and
equipment for police services.
The City should continue to nurture and support private participation in community projects and
take pride in the fact that there are so many citizens willing to donate their funds and time to
important public projects. However, the private sector is not a normal source of funding for
operating and maintaining public facilities. Once the private sector has funded the construction
of a public facility, it becomes the public sector's responsibility to fund the long term cost of
operating and maintaining this facility.
BUSINESS LICENSE TAX
In the last year the City has had two consultants recommend that the City revise the business license tax
ordinance (Ralph Anderson & Associates and Friedman, Tung, and Bottomley). Their recommendation
was made for several reasons and include:
• To finance the public share of downtown revitalization and Cherokee Lane Beautification at
$4.8 million and $138,000 per year in annual maintenance costs
• The current ordinance and tax rates have not been changed since 1948.
• The business tax provides the City with .5% of the total general fund revenue compared to the
statewide average of 5.8%.
• The tax rate is based on number of employees and is regressive.
• The current ordinance places an unfair tax burden on labor intensive businesses
• Similar types of business are treated differently
• Not all businesses are subject to the tax
In December 1993, the City reviewed a proposal by Ralph Anderson & Associates to change the City's
business license ordinance and tax structure. Their recommendation included the following changes:
• That the City adopt a business classification system based on the standard industrial codes and
group similar businesses for taxing purposes into three business classes based on profitability.
• That the City impose taxes based on "gross receipts" ranging from $.20 to $.90 per $1,000 of
gross receipts.
Review Process
Beginning in February 1994, the City staff and the Chamber of Commerce held a number of public
meetings with citizens, the Chamber of Commerce and the business community to review the tax rates
proposed by Ralph Anderson & Associates. In March, the Chamber of Commerce conducted a random
survey of its' membership to determine whether there was support for a change in the business license
tax or not.
The survey found that the majority of the members would support an increase in the business license tax
and that a flat rate tax was .favored by 61%, gross receipts was favored by 27%, no fee increase was
favored by 10% and a combination of gross receipts and flat rate was favored by 2%.
Based on this information the City Council directed staff to develop alternative tax rates for review by
the Chamber of Commerce, the public and the City Council. Staff made adjustments to the
recommendation by Ralph Anderson & Associates and developed a flat rate tax based on gross receipts
and square feet of space occupied. Prior to the presentation of the new tax rates, the City Council
decided to defer any decision on the business license tax until after the need for new taxes is apparent.
Table 1 shows optional tax rates recommended by staff. Table 2 shows the estimated revenues that
should be received if these rates are approved.
Estimated Revenues
The estimated revenues shown in Table 2 range from $600,000 to $886,000. It must be noted that these
estimates are based on a limited source of information available to the City on which to estimate
revenues. These estimates are a best guess and may be materially different if the tax is approved and
revenues collected.
Late Penalties
Under Chapter 5.04.170 of the Municipal Code, the Finance Director is required to add a penalty of
10% of the business tax due for each month the tax is delinquent. At the December 13, 1994 Council
Meeting, the Council directed staff to delay collection of the business tax for 1995 until a decision is
made on changing the tax rates. Accordingly, the staff recommends that the City waive penalties for
taxes due January 1, 1995.
Schedule
The following is the schedule of meetings and hearings which must be held to adopt a change in the
business license ordinance and tax rates.
• Set Public Meeting
• Public Meeting
• Public Hearing
• Second Reading
December 21, 1994
January 4, 1995
February 15, 1995
March 1, 1995
• Effective Date of Chapter 5.01 of the Municipal Ordinance March 2, 1995
• Taxes Due April 1, 1995
Dixon Flynn
Finance Director
Attachments
Tax Rates (Table 1)
Tax Revenues (Table 2)
Draft Ordinance 3.01 and Amended Ordinance 9.16.O10B
Ordinance 5.04
Resolution to Adopt Tax Rates
BUSINESS LICENSE TAX RATES
TABLE 1
Retail and Services
Gross Receipts
$30
'
1 $.75/$1,000
1 $.60/$1,000
$0 to $200,000
$30
$40
$30
$20
$200,001 to $500,000
$30
$90
$70
$50
$500,001 to $900,000
$30
$150
$110
$80
$900,001 to $5 million
$30
$.60/ $1,000
$.55/$1,000
$.50/$1,000
$5,000,001 and greater
$30
1 $.90/$1,000
1 $.75/$1,000
1 $.60/$1.000
Contractors
Rental Residential Property
$30
'
1 $.75/$1,000
1 $.60/$1,000
Rental Non -Residential Property
$30
$.40/$1,000
$.35/$1,000
$.30/$1,000
Gross Receipts
$30
$.60/$1,000
$.55/$1,000
$.50/$1.000
Public Utilities
Administrative Headquarters
$30
$.90/$1,000
1 $.75/$1,000
1 $.60/$1,000
Gross Receipts
$30
$.40/$1,000
$.35/$1,000
$.30/$1,000
Professions
Gross Receipts
$30
$.90/$1,000
1 $.75/$1,000
1 $.60/$1,000
Recreation and Entertainment
Hotel/Motel Services
Automobile Dealers
$30
$.02/ Sq Ft
$.015/Sq Ft
$.01/Sq Ft
Gross Receipts
$30
$.25/$1,000
$.20/$1,000
$.15/$1,000
Manufacturers/Wholesalers
Square Feet of Building Space
Occupied **
$30
$.02/ Sq Ft
$.015/Sq Ft
$.01/Sq Ft
* Nliinimum tax due in the first calendar year of business in Lodi (not prorated)
* * Not to exceed $3,000 per year
BUSINESS LICENSE TAX tr:VENUES
TABLE 2
Retail and Services
Gross Receipts
330
$160 million
'
$120,000
$ 96,000
$0 to $200,000 •
1,660
$51 million
$ 66,400
$ 49,800
$ 33,200
$200,001 to $500,000
475
$170.4 millionj
$ 42,750
$ 33,250
$ 23,750
$500,001 to $900,000
220
$ 33,000
$ 24,200
$ 17,600
$900,001 to $5 million
158
$348 million
$ 208,800
$191,400
$174,000
$5,000,001 and greater
12
$123 million
1 $ 110,700
$ 92,250
1 $ 73,800
GROUP 2
Contractors
Rental Residential Property
330
$160 million
'
$120,000
$ 96,000
Rental Non -Residential Property
5
$51 million
$ 20,400
$ 17,850
$ 15,300
Gross Receipts
1 1025
$170.4 millionj
$ 102,244
1 $ 93,720
$ 85,200
Public Utilities
Administrative Headquarters
330
$160 million
$ 144,000
$120,000
$ 96,000
Gross Receipts
5
$51 million
$ 20,400
$ 17,850
$ 15,300
GROUP 4
Professions
Gross Receipts
330
$160 million
$ 144,000
$120,000
$ 96,000
Recreation and Entertainment
Hotel/Motel Services
1
1
Automobile Dealers
330
20,000 Sq Ft
$132,000
$99,000
$66,000
Gross Receipts
94
$106 million
$ 26,510
$ 21,208
$ 15,906
Manufacturers/Wholesalers
Square Feet of Building Space
1
1
Occupied
330
20,000 Sq Ft
$132,000
$99,000
$66,000
ORDINANCE (1995 SERIES)
i
AN ORDINANCE OF THE CITY OF LODI REPEALING
CHAPTER 5.04. AND 9.16.010 B, OF THE LODI MUNICIPAL CODE
AND ADDING CHAPTERS 3.01 AND 9.16.010 B TO THE LODI MUNICIPAL CODE
RELATING TO BUSINESS TAX CERTIFICATION AND BUSINESS PERMITS
WHEREAS, the City's business tax ordinance has not been revised since 1948; and
WHEREAS, the City Council established the revision of the business tax ordinance as a high priority at a
special Council meeting on December 13, 1994; and
WHEREAS, the staff developed a revised business tax ordinance to improve equity and administrative
simplicity and to increase revenues for general municipal purposes; and
WHEREAS, the revised ordinance was presented to the City Council at a public meeting on January 4,
1995; and
WHEREAS, forty-three days have passed between the public meeting on January 4, 1995 and the public
hearing on February 15 1995; and
WTEREAS, Chapter 5.04 which provides for the regulation of business is deleted and added as Chapter
3.01 to raise revenues for general municipal purposes; and
WHEREAS, Chapter 9.16.010 B does not include the definition for a solicitor but refers to the definition
in Chapter 5.04 which is to be deleted;
NOW, THEREFORE BE IT ORDAINED by the City Council of the City of Lodi as follows:
1. Chapter 5.04, Business Licenses, Taxes and Regulations, is hereby deleted. Title 5 is hereby retitled:
"Permits and Regulations".
2. New Chapters 3.01, Business Tax Certification is hereby added.
3. Chapter 9.16.010B, Solicitors and Peddlers is hereby amended.
CHAPTER 3.01
BUSINESS TAX CERTIFICATION
ARTICLE I. GENERAL PROVISIONS
SECTION 3.01.101. PURPOSE
The provisions of this chapter are enacted solely to raise revenue for general municipal purposes and are
not intended for regulation.
SECTION 3.01.102 BUSINESS TAX CERTIFICATION REQUIRED
Business taxes are hereby imposed upon all businesses, professions, trades, vocations, enterprises,
establishments, occupations, or callings conducting business in the city to which a business tax may
lawfully apply, in an amount established by Resolution of the City Council. It shall be unlawful for any
person to transact and carry on any business, trade, vocation, enterprise, establishment, occupation, or
calling in the City not otherwise exempt without first having procured a business tax certificate from the
City or complying with all of the applicable provisions of this chapter.
The business tax certificate shall be evidence only of the fact that such business tax has been paid. Neither
the payment of the business tax nor the possession of the business tax certificate shall authorize, permit, or
allow the doing of any act which the person paying or holding such business tax certificate would
otherwise be entitled to do; nor shall it be construed as permission to conduct or carry on business at any
place within the City where the conduct or carrying on of such business is prohibited or fails to comply
with the City's zoning, planning, or building regulations, nor shall it be construed as permission to
conduct or carry on a business in such a manner as to create or maintain a nuisance.
SECTION 3.01.103. EXEMPTIONS
The following persons and organizations are exempt from the provisions of this Chapter.
A. MINORS UNDER THE AGE OF 18.
Businesses owned and conducted by minors under the age of eighteen (18) years shall be
exempt from the business tax provisions of this chapter where all of the following conditions exist and
legal documentation is provided to support that:
1. All persons engaged in the operation of the business are under the age of eighteen (18)
years, and
2. All persons engaged in the operation of the business have a bona fide ownership interest in
the business, and
3. Gross receipts do not exceed $5,000 per year.
B. CHARITABLE, RELIGIOUS, AND NONPROFIT ORGANIZATIONS.
1. Organization activities. The provisions of this chapter shall not be deemed or construed to
require the payment of a business tax to conduct, manage, or carry on any business, occupation, or
activity of any institution or organization recognized by the State of California or Internal Revenue Service
of the United States as a "Domestic Non Profit Organization" to conduct business which is wholly for the
benefit of charitable, religious, or nonprofit purposes and from which a profit is not derived, either
directly or indirectly, by any person.
2. Nonexempt activities. The exemption provisions of this section shall not be construed to
extend to any person, business, corporation, or organization receiving a fee, wage, stipend, salary,
remuneration, compensation, or pay for performance of any business, occupation, or activity related to
exempt organization activities. Any such person, business corporation, or organization shall be subject to
the business tax provisions of this chapter and shall obtain a Business Tax Certificate prior to any business,
occupation, or activity being undertaken in the City.
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C. CONFLICTS WITH FEDERAL AND STATE LAWS OR CONTRACTUAL
AG . The provisions of this chapter shall not be construed to require a person to obtain a
business tax certificate prior to doing business within the City if such requirement conflicts with the
applicable statues, laws, or constitution of the United States or the State of California or other contractual
obligations or franchise agreements. The Finance Director may develop administrative guidelines
concerning exemptions, apportionment, and any other matters which he determines as necessary for the
lawful and effective implementation of this Chapter.
D. CERTAIN ROME OCCUPATIONS
1. Every person commencing, transacting, and carrying on in the city any business in his
home in a residential zone, not as a nonconforming use, whose annual gross receipts from such business is
$5,000 or less shall not be required to pay a business tax.
2. Persons who by reason of age or infirmity are physically unable to earn a livelihood
through ordinary means of labor or business, whose annual gross receipts from such business is five
$5,000 or less shall not be required to pay a business tax.
E. PUBLIC UTILITIES
Public utilities engaged in providing services or commodities to the City of Lodi under a
franchise agreement shall not be required to pay a business tax.
F. DISABLED VETERANS
Veterans of the armed forces of the United States qualified under the provisions of the Business
& Professions Code Section 16001 shall not be required to pay a business tax.
G. RESIDENTIAL RENTAL UNITS
Persons renting four or less residential units within the City shall not be required to pay a
business license tax.
SECTION 3.01.104 DEFINITIONS
For the purposes of this chapter, unless otherwise apparent from the context, certain words and phrases
used in this chapter are defined as follows:
A. 'Business" shall mean and include professions, trades, vocations, rentals, leases,
enterprises, establishments, and occupations and all and every kind of calling, any of which is conducted
for the purpose of earning in whole, or in part, a profit or livelihood, whether or not a profit or a
livelihood actually is earned thereby, whether paid in money, goods, labor, or otherwise, and whether or
not the business has a fixed place of business in the City.
B. "Finance Director" shall mean the individual designated by the City Manager to collect
business taxes pursuant to the provisions of this chapter.
C. "Gross Receipts" shall mean and include the total amounts received or receivable from
sales, services, rentals, or leases in the total amounts actually received or receivable for the performance
of any act or service, of whatever nature it may be, for which a charge is made or a credit allowed,
whether or not such act or service is done as a part of, or in connection with, the sale or rental of
materials, property (real or personal), goods, wares, or merchandise. Included in "gross receipts" shall
be receipts, cash, credits, and property of any kind or nature, without any deduction therefrom on
account of the cost of the property sold, rented or leased, the cost of the materials used, labor and service
costs, interest paid or payable, or losses or other expenses whatsoever.
Excluded from "gross receipts" shall be the following:
1. Cash and jobber discounts (which reduce selling price and ultimate receipts from
sale);
2. Any tax (such as a sales tax, use tax, gas tax, transient occupancy tax, real property
transfer tax) which is measured by the sales price and is included in the purchase price and collected from
the consumer or purchaser;
3. Any refund that is granted, either in cash or credit, to a purchaser who returns
property upon the rescission of a contract of sale;
4. Amounts received by persons acting as agents, brokers or trustees, where such
amounts have been collected for and are paid to another party (e.g., amounts collected by salesmen and
transmitted to manufacturer or distributor; trust funds received and transmitted by trustee; fees separately
itemized on statements and forwarded to a subcontractor or fee consultant as payment for services
rendered, provided that a list of subcontractors or consultants and amounts paid is reported to the city;
receipts collected for and subsequently paid to a lessor, provided that the name of the lessor and the
amount paid is reported to the city);
5. Amounts received as refundable deposits, except those amounts that are forfeited
and subsequently taken as business income;
6. Any credit that is granted for property provided by the consumer or purchaser as
part of the purchase price (trade-in merchandise), provided that the value of property taken is reported in
gross receipts when sold to someone else;
7. Bad debts, when credits are reported in total in the first year and prove uncollectible
in a subsequent year;
8. Passive income (e.g., interest on investments, dividends, occasional sale of property
or surplus equipment, etc.); and
Constitution.
9. Receipts not taxable by virtue of provisions included in the Federal or State
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E. "Person" shall mean and include all domestic and foreign corporations, associations,
syndicates, joint-stock corporations, partnerships of every kind, clubs, Massachusetts trust, business, and
other common law trusts, societies, and individuals transacting and carrying on any business in the City,
other than an employee.
F. "Sworn Statement" shall mean an affidavit sworn to before a person authorized to take oaths
or a declaration or certification made under the penalty of perjury.
G. "Gross receipts subject to the business tax" shall be that portion of gross receipts relating to
business conducted within the City. For businesses with their headquarters located within the City of
Lodi, their total gross receipts shall be deemed to be related to business conducted within the City unless
an apportionment of gross receipts is requested by the business pursuant to. Section 3.01.509 of this
chapter.
SECTION 3.01.104 BUSINESS CLASSIFICATIONS
For purposes of this chapter, the broad classifications used in this chapter are defined as follows:
A. "Administrative Headquarters" - Any business operation where the principal business
transacted consists of providing administrative or management related services such as, but not limited to,
record keeping, data processing, research, advertising, public relations, personnel administration, legal
and corporate headquarters services, to other locations where the operations of the same business are
conducted which lead more directly to the production of gross receipts.
_ B. "Contractors" - Any person who is licensed as a contractor by the State of California and
who undertakes to or offers to undertake to or purports to have the capacity to undertake to or submits a
bid to, or does himself or by or through others, construct, alter, repair, add to, subtract from, improve,
move, wreck or demolish any building, highway, road, railroad, excavation or other structure, project,
development or improvement, or to do any part thereof, including the erection of scaffolding or other
structures or works in connection therewith, is defined as a contractor. The term contractor includes
subcontractor and specialty contractor.
C. "Manufacturers" - Any person conducting, managing or carrying on a business consisting
mainly of manufacturing, packing, or processing any goods, wares, merchandise or produce.
D. " Professions" - Any person, group, association, partnership, firm or corporation engaged
in a profession or vocation licensed by the State, related to a licensed profession or vocation, and/or
requiring a period of specialized training such as, but not limited to, physicians, dentists, attorneys, and
accountants.
E. "Public Utilities" - Any person, including the City of Lodi, engaged in the business of
providing utility services to the general public or to private businesses including such services as electrical,
gas, sanitary and garbage,water, sewer, cable television and telephone.
F. "Recreation and Entertainment" - Any person engaged in the business of providing
directly recreation, entertainment, or amusement services.
G. "Rental of Residential Property" - Any person engaged in the business of renting or
letting a building or structure to a tenant for purposes of dwelling, sleeping or lodging (i.e., apartment,
duplex, condominium or other residential property rental excluding hotels and motels).
H. "Rental of Non -Residential Property" - Any person engaged in the business of renting or
letting a building or structure to a tenant for purposes of conducting business (i.e., commercial retail
space, office buildings, warehouses or other non-residential property use). Space occupied by the owner
is exempt.
I. "Retail" - Any person conducting, managing or carrying on the business consisting mainly
of selling at retail any goods.
J. "Services" - Any business providing services, repairs or improvements to or on real and
personal property; renting or leasing personal property to businesses or persons; involving the operation of
hotel or motel; providing services to persons such as, but not limited to, laundries, cleaning and dyeing,
shoe repair, barber and beauty shops, photographic studios, and transportation.
K. "Wholesale" - Any person conducting, managing or carrying on the business consisting
mainly of selling at wholesale any goods_
L. "Miscellaneous" - Any person engaged in a business not specifically described by other
provisions of this ordinance and not otherwise exempt.
SECTION 3.01.105. SAVINGS CLAUSE
The provision of this chapter are severable. Should any portion of this chapter be deemed invalid by a
court of competent jurisdiction, the provisions of Chapter 3.01 shall remain in full force and effect.
ARTICLE H. TAX AMOUNTS
SECTION 3.01.201. TAX BASIS
The amount of the business tax to be paid by the applicant shall be paid at a rate determined by the
business classification established by resolution of the City Council.
SECTION 3.01.202. TAX RATE
The tax rate for all businesses shall be set by Resolution of the City Council.
SECTION 3.01.203. MINIMUM TAX
The minimum tax which shall be set by resolution of the City Council. In the first calendar year of
business between January 1 and December 31 in the City of Lodi, no business will pay more or less than
the minimum tax; and in no instance will the tax be prorated.
R
ARTICLE M. APPLICATION AND RENEWAL
I
SECTION 3.01.301. BUSINESS TAX CERTIFICATE APPLICATIONS
Every person required to have a business tax certificate pursuant to the provisions of this chapter shall
make a written application to the Finance Director and submit the following information:
A. The nature or kind of business for which the business tax certificate is requested;
B. The place where the business is to be conducted and, if the business is not to be
conducted at a permanent location, the residence address, identified as such, of the owners of the
business;
C. If the application is made for the issuance of a business tax certificate to a person to do
business under a fictitious name, the names, social security numbers, and residence addresses of the
owner(s) of the business;
D. If the application is made for the issuance of a business tax certificate to a corporation
or partnership, the names, franchise tax number, and residence addresses of the officers or partners
thereof; and
E. Any further information which the Federal or State Taxing authority or the Finance
Director may require to enable the issuance of the business tax certificate.
SECTION 3.01.302 BUSINESS TAX CERTIFICATE RENEWALS
In all cases, the applicant for the renewal of the business tax certificate required by the provisions of
this chapter shall submit to the Finance Director a written statement, upon a form provided by the
Finance Director, written under penalty of perjury or sworn to before a person authorized to
administer oaths, setting forth the actual gross receipts earned the preceding calendar or fiscal year as
reported to any Federal or State taxing authority to which gross receipts are reported to enable the
Finance Director to ascertain the amount of the business tax to be paid. Unless otherwise specifically
provided, all annual business taxes required by the provisions of this chapter shall be due and payable
on January 1 st of each year and shall be delinquent on January 31st of each year.
No renewal of a business tax certificate shall be issued until payment in full of all delinquent business
taxes, including accrued interest and applicable penalties thereon is received by the City. It shall be
the responsibility of the applicant to ensure renewal of the business tax certificate.
ARTICLE IV. BUSINESS TAX CERTIFICATE ISSUANCE
SECTION 3.01.401. CONTENT
All business tax certificates required by the provisions of this chapter, unless otherwise provided in this
chapter, shall be prepared and issued by the Finance Director upon the payment to the City of the
proper amount of business tax. Each business tax certificate shall state upon the face thereof the
following:
7
A. The name of the person to whom the business tax certificate is issued
B. The type of business taxed I
C. The location or address of the business taxed
D. The date of the expiration of the business tax certificate
E. That the possession of the business tax certificate shall not authorize, permit, or allow
the person to do any act which such person would not otherwise be lawfully entitled to do.
SECTION 3.01.402. POSTING AND KEEPING
All business tax certificates issued pursuant to the provisions of this chapter shall be posted and kept in
the following manner:
A. Any persons transacting and carrying on the business at a permanent location in the
City shall keep such business tax certificate posted in a conspicuous place upon the premises where
such business is carried on.
B. Any persons transacting and carrying on business, but not operating at a permanent
location in the City, shall keep such business tax certificate upon them at all times while transacting
and carrying on such business.
SECTION 3.01.403. DUPLICATES
A duplicate business tax certificate may be issued by the Finance Director to replace any business tax
certificate previously issued pursuant to the provisions of this chapter, which business tax certificate
has been lost or destroyed, upon the filing of a statement of such fact and the payment of a duplicate
fee set by resolution of the City Council.
SECTION 3.01.404. BRANCH ESTABLISHMENTS
A separate business tax certificate shall be issued for each branch establishment or location of business;
provided, however, warehouses and distribution plants used in connection with, and incidental to, a
business tax pursuant to the provisions of this chapter shall not be deemed to be separate places of
business or branch establishments; and provided, further, any person conducting two (2) or more types
of business at the same location and under the same management, or at different locations, but which
businesses use a single set or integrated set of books and records, may elect to pay only one business
tax calculated on all the gross receipts of the businesses, except that a fee set by resolution of the City
Council shall be paid upon issuance for each additional branch or location.
SECTION 3.01.405. CHANGE OF LOCATION
No business tax certificate issued pursuant to the provisions of this chapter shall be transferable;
provided, however, where a business tax certificate is issued for a person to transact and carry on a
business at a particular place, such person, upon an application therefor and the payment of a fee set
by resolution of the City Council, may have the business tax certificate reissued for transacting and
carrying on of such business under such business tax certificate at some other location to which it is to
be moved.
N.
ARTICLE V. ADMINIS'T'RATION
SECTION 3.01.501. CERTIFICATION OF RECORDS
A. CONCLUSIVENESS OF STATEMENTS. No statement required by the provisions of this
chapter shall be conclusive as to the matters set forth therein, nor shall the filing of such statements
preclude the City from collection by appropriate action such sums as are actually due and payable
pursuant to the provisions of this chapter. Such statements and each of the several items therein
contained shall be subject to certification by the Finance Director, the deputies of the Finance
Director, or authorized employees or representatives of the City, who are hereby authorized to
examine such books and records of any certificate holder or applicant for a business tax certificate as
may be necessary in their judgment to verify or ascertain the amount of the business tax due.
B. RECORD RETENTION. All persons subject to the provisions of this chapter shall keep
complete records of all business transactions and shall retain such records for examination by the
Finance Director, the deputies of the Finance Director, or authorized employees or representatives of
the City, and maintain them for a period of at least three years from the annual due date of the federal
tax return or the City business tax return, whichever time period is greater. Records which shall be
maintained for audit purposes shall include State and Federal income tax returns, schedules and
records included in such returns, and any and all work papers used to prepare such returns.
C. EXAMINATION OF RECORDS. All business tax certificate holders, applicants for business
tax certificates, and persons engaged in business in the City are hereby required to permit an
examination of such books and records for the purposes set forth in this section during regular business
hours and at reasonable times.
D. EV112Z ST AND PENALTIES. If, subsequent to the examination, it is determined that the
business has been delinquent or has non -reported or under -reported gross receipts, thereby
underpaying business taxes, the certificate holder shall pay to the City within ten (10) days of
notification of the determination of the amount of tax due, interest in the amount equal to the current
rate for ninety (90) day Treasury Notes from the date the tax was due, and a penalty in the amount of
the business tax due. Interest shall continue to accrue on the additional tax amount until such amount
is paid in full. A mistake made in stating the amount of the business tax shall not, in any case, prevent
or prejudice the Finance Director from collecting what is actually due from any person or entity
carrying on a trade, calling, profession, or occupation subject to a business tax under this chapter.
E. DETERMINATION OF TAX AMOUNTS DUE. If any person subject to the tax imposed
by this chapter fails to submit information required, or if the Finance Director is not satisfied with
records and statements filed, the Finance Director shall determine the amount of the business tax due
from such person by means of such information as may be obtainable and shall mail a notice of the
amount so assessed by serving it personally or by depositing it in the United States Post Office at Lodi,
California, postage prepaid, addressed to the person at their last -known address.
E
SECTION 3.01.502. INFORMATION CONFIDENTIAL i
It shall be unlawful for the Finance Director or designee, or any person having an administrative duty
pursuant to the provisions of this chapter, to make known in any manner whatever the business affairs,
operations, or financial information obtained by an investigation of the records of any person required
to obtain a business tax certificate, or pay a business tax, or any other person visited or examined in
the discharge or the official duty of the Finance Director, or of the amount or source of income,
profits, losses, or expenditures, or any particular thereof, set forth in any statement or application, or
amended statement or application, or copy of either, or in any book containing any abstract or
particulars therein to be seen or examined by any person; provided, however, the provisions of this
section shall not be construed to prevent:
A. Disclosure to, or the examination of records and equipment by, another City official,
employee, or agent for the collection of taxes for the sole purpose of administering or enforcing the
provisions of this chapter or collecting the business taxes imposed by the provisions of this chapter;
B. The disclosure of information to, or the examination of records by, Federal or State
officials, or the tax officials of another city or county, if the reciprocal arrangement exists, or to a
grand jury or court of law upon a subpoena;
C. The disclosure of information and the results of examination of records of particular
taxpayers, or relating to particular taxpayers, to a court of law for proceedings brought to determine
the existence of the amount of any business tax liability of such particular taxpayers of the City;
D. The disclosure, after the filing of a written request to the effect, to the taxpayer, or to
the taxpayers' successors, receivers, trustees, executors, administrators, assignees, or guarantors if
directly interested, of information as to items included in the measure of any paid business tax, any
unpaid business tax, or any amount of business tax required to be collected, including interest and
penalties; further provided, however, that the City Attorney shall approve each such disclosure, and
the Finance Director or designee may refuse to make any disclosure referred to in this subsection
when, in their opinion, the public interest would suffer thereby;
E. The disclosure of the names and business address of persons to whom business tax
certificates have been issued and the general type and nature of their business;
F. The disclosure, by way of public meeting or otherwise, of such information as may be
necessary to the City Council in order to permit the City Council to be fully advised as to the facts if a
taxpayer files a claim for the refund of business taxes, or submits an offer of compromise with regard
to a claim asserted against them by the City for business taxes, or when acting upon any other similar
matter; and
City.
G. The disclosure of general statistics regarding business taxes collected or business done in the
10
SECTION 3.01.503. FINANCE DIRECTOR ADJUSTMENT POWERS
The Finance Director shall have the power, for good cause shown, and documented by the Finance
Director as a permanent record:
A. To extend the time for filing any required sworn statement;
B. To waive any penalties which would otherwise have accrued;
C. To adjust the amount of the business tax due; .
D. To make refunds or prorations of taxes paid; and.
E. To establish a basis or "proxy" to calculate gross receipts for those businesses and
classes of business which do not have a "gross receipts" on which to base the tax, i.e.
administrative headquarters.
SECTION 3.01.504 DEBT TO CITY
The amount of any business tax and penalty imposed by the provisions of this chapter shall be deemed
a debt to the City. A suit may be brought against any person to enforce the collection of the debt
described in this Chapter in any court of competent jurisdiction.
The conviction of any person for transacting any business without a certificate shall not excuse or
exempt such person from payment of any license due or unpaid at the time of such conviction and
nothing herein shall prevent a criminal prosecution for any violation of the provisions of this Chapter.
SECTION 3.01.505. DELINQUENCIES AND PENALTIES
For failure to pay the business tax required by the provisions of this chapter prior to the delinquency
date, the Finance Director shall add a penalty of Ten and no/100ths ($10.00) or ten percent (10%) of
the business tax, whichever is the greater, on the first day of each month after the delinquency thereof;
provided, however, the total amount of such penalty to be added in no event shall exceed one hundred
percent (100%) of the amount of the business tax due.
SECTION 3.01.506. ENFORCEMENT
A. DUTIES OF THE FINANCE DIRECTOR AND CHIEF OF POLICE. It shall be the duty
of the Finance Director to enforce each and all of the provisions of this chapter, and the Chief of
Police shall render such assistance in such enforcement as may from time to time be required by the
Finance Director.
B. INSPECTIONS. The Finance Director, in the exercise of the duties imposed by the
provisions of this section, and acting through deputies of duly authorized assistants, shall have the right
to enter and examine all places of business free of charge during normal business hours to ascertain
whether the provisions of this chapter are being complied with.
11
C. PENALTY FOR VIOLATION. Any person who violates any provision of Section 3.01.102
by transacting and carrying on any business, trade, vocation, enterprise, establishment, occupation, or
calling in the City without first having procured a business tax certificate is guilty of an infraction and
is subject to punishment as provided for in Chapter 1.12 of this municipal code.
SECTION 3.01.507 EVIDENCE OF DOING BUSINFSS
When any person, by the use of a sign, circular, card, telephone book, newspaper, other publication,
or advertising media, shall advertise, hold out, or represent that they are in business in the City, or
when any person holds an active license or permit issued by a government agency indicating that they
are conducting a business in the City, and such person fails to deny, by a sworn statement given to the
Finance Director or designee, that they are not conducting a business in the City after being requested
to do so by the Finance Director or designee, then these facts shall be considered prima facie evidence
that such person is conducting a business in the City.
SECTION 3.01.508. REMEDIES CUMULATIVE.
All remedies prescribed by the provisions of this chapter shall be cumulative, and the use of one or
more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the
provisions of this chapter.
SECTION 3.01.509 APPORTIONMENT
When the business tax imposed by this Chapter cannot be enforced without there being an
apportionment according to the amount of business done in the City of Lodi, apportionment rules shall
be established by the Finance Director. The Finance Director shall conduct an investigation and shall
fix as the business tax for the applicant an amount that is reasonable and nondiscriminatory or, if a
business tax has already been paid, shall order a refund of the amount over and above the business tax
so affixed. In fixing the business tax to be charged, the Finance Director shall have the power to base
the business tax upon a percentage of gross receipts, operating expenses, floor space, payroll, number
of employees, business taxes paid to other cities, or any other measure which will assure that the
business tax assessed shall be uniform with the amount of business done in the City of Lodi, or of
businesses of a like nature, so long as the amount assessed does not exceed the business tax set forth in
this Chapter.
ARTICLE VI. IMPLEMENTATION
SECTION 3.01.601. IMPLEMENTATION OF REVISED PROVISIONS
For business tax renewals for which business taxes were paid prior to March 1, 1995 or due between
January 1, 1995 and March 1, 1995, the tax rate upon renewal will be at the new rate provided in
SECTION 3.01.
Chapter 9.16.010 Definitions, is hereby deleted.
9.16.010 Definitions.
Chapter 9.16.010 Definitions, is hereby added to read as follows:
12
9.16.010 Definitions. i
B. "Solicitor" means any person who takes orders, or offers to sell or take orders for any
goods wares merchandise or think for future delivery or for services to be performed at anyplace
in the city other than a fixed place of business, and who does not follow a fixed route or serve
prospective purchasers in the city regularly or continuously. "Solicitor" does not include salesmen or
agents for wholesale houses or firms who sell to retail dealers for resale or sell to manufactures for
manufacturing purposes or to bidders- for public works or supplies. or newspaper carriers.
A synopsis of this ordinance, approved by the City Attorney, together with the ayes and noes, shall be
published once in full, at least three (3) days prior to the final passage in the Lodi News Sentinel, a
newspaper published and circulated in said city, and the same shall go into effect at the expiration of
thirty (30) days after its said final passage. A copy of the full text of this ordinance shall be on file in
the office of the City Clerk on and after the date following introduction and passage to print and shall
be available to any interested member of the public.
INTRODUCED AND PASSED TO PRINT by the Council of the City of Lodi at its meeting
held on the 15th day of February, 1995, on motion of , seconded by
AYES:
NOES:
ABSENT:
ATTEST:
CITY CLERK
APPROVED:
CITY MANAGER
CITY ATTORNEY
and on the following roll call vote:
13
MAYOR
D L E -F E17 5.04.01
Chapter 5.04
5.04.250 Application—O ult
arts—Peddler nd
BUSINESS LICENSES
solicitors.
GENERALLY
5.04.260 Stickers orm and
content
Sections:
5.04.270 Stick s—Vehicle-
5.04.010
Purpose.
Iss ce.
5.04.020
Definitions.
5.04.280 ckers—Vehicle-
5.04.030
Required.
Additional vehicles.
5.04.040
Tax—Fixed place of
5.04.290 Stickers—Vehicle—
business.
Operation without.
5.04.050
Tax—No fixed place of
5.04 00 Stickers—Vending
business.
machine—Issuance.
5.04.060
Tax—Flat amount.
.04:310 Stickers—Vending
5.04.070
Tax—Grape Festival.
machine—Additional
5.04.080
Tax—Home
machines.
occupations.
5.04.320 Stickers—Vending
5.04.090
Exemptions—Generally.
machine—Operation
5.04.100
Exemptions—Delivery
without.
business.
5.04.330 Revocation and
5.04.110
Exemptions—Chariti
suspension.
5.04.120
Exemption —Re us,
5.04.340 Examination of records.
educational, frate al,
5.04.350 Appeals.
governmental
5.04360 Administration and
organization
enforcement powers.
5.04.130
Exemptio —Garbage
5.04.370 Violation—Infraction.
collector .
5.04.140
Exem ions—Utilities,
5.04.010 Purpose.
ban , insurance
This ordinance codified in this chapter
c panies.
was enacted solely to raise revenue for
5.04.150
ontents.
municipal purposes, and this chapter is
5.04.160
Payment of fee.
not intended for the purpose of regula-
5.04.17
Delinquency.
tion. (Prior code § 12-2)
5.04. 0
Branch establishments.
5.0 .190
Multiple businesses at
5.04.020 Definitions.
one location.
For the purposes of this chapter, the
5.04.200
Transfer.
following words and phrases shall have
5.04.210
Carrying or posting.
the meanings respectively ascribed to
5.04.220
Application—Generally.
them by this section:
5.04.230
Application—New
A. Average number of employees,
businesses.
fixed place of business: "Average number
5.04.240
Application—No fixed
place of business.
59 (Lodi 9-97)
OEL E TE
5.04.020
of employees" for any business having a
tired place of business in the city means
the average number of persons emploved
daily in the city in the applicant's busi-
ness for the twelve-month period ending
on the last day of the month next preced-
ing the date of such application, and shall
be determined by ascertaining the total
number of hours of service performed by
all employees during such year, exclusive
of overtime, and dividing the total
number of hours of service thus obtained
by the number of hours constituting a
day's work, according to the custom or
laws governing such employments, and
by again dividing the sum thus obtained
by the number of working days in such
year. In computing the average number
of employees, fractions of numbers shall
be excluded.
B. Average number of employees, no
fixed place of business: "Average number
of employees" for any business not hav-
ing a fixed place of business in the cit
means the number of persons employ d
daily in the city in the applicant's usi-
ness for the period during whit such
applicant conducts such busin s in the
city and shall be determined ascertain-
ing the total number of ho rs of service.
exclusive of overtime, rformed by all
such employees durin the three days, or
less, on which the reatest number of
persons are so a ploved, and dividing
the total numb of hours of service thus
obtained by a number of hours con-
stituting a ay's work, according to the
custom laws governing such employ-
ment and by again dividing the sum
thu obtained by the number of working
d• - s upon which the total hours of serv-
ce is based. In computing the average
(Lodi 9-87) 60
number of employees, fractions of num-
bers shall be excluded.
C. "Business" means professio s.
trades, occupations and all and very
kind of calling carried on for ofit or
livelihood.
D. "Employee" means 11 persons
engaged in the operation r conduct of
any business, whethe as owner, any
member of the own s family, partner,
agent, manager, so ' itor and any and all
other persons a ploved or working in
the business. .
E. "Fixe place of business" means a
place of siness in the city, regularly
kept o en with someone in charge
there for the transaction of the particu-
lar usiness engaged in during the hours
c stomary to transact such business, and
shall not so qualify unless and until such
place of business has been so operated for
a period of not less than six months.
F. "Peddler" means any person who
sells and makes immediate delivery, or
offers for sale and immediate delivery,
any goods, wares. merchandise or thing,
in the possession of the seller, at any place
in the city other than from a fixed place of
business, and who does not follow a fixed
route or serve purchasers in the city regu-
larly and continuously.
G. "Person" means all domestic and
foreign corporations: associations: svndi-
cates: joint stock corporations, clubs:
Massachusetts, business or common law
trusts: societies and individuals com-
mencing, transacting and carrying on
any business in the city.
H. "Solicitor" means any person who
sells or takes orders, or otTers to sell or
take orders for any goods. wares, mer-
chandise or thing, for future delivery, or
DELETE
5.04.020
for services to be performed, at any place
this chapter, shall constitute a s arate
in the city other than a fixed place of
violation of this chapter for i ch and
business, and who does not follow a fixed
everyday that such business is arried on.
route or serve prospective purchasers in
(Prior code § 12-3)
the city regularly or continuously, or any
person seeking to:
5.04.040 Tax—Fixe place of
1. Obtain prospective customers for
busines
application or purchase of insurance of
Everyperson mmencing, transact -
any type, kind or publication; or
ing and carryi on at a fixed place of
2. Obtain subscriptions to books,
business in city any businesses other
magazines, periodicals, newspapers and
than tho enumerated in Sections
every other type or kind of publication
5.04 06 and 5.04.070 shall pay an
where the aforementioned is not to be
annu icense tax based upon the aver -
delivered on a fixed route; or
age umber of employees employed in
3. Obtain gifts or contributions of
s business of fifteen dollars for the
money, clothing or any other valuable
rst employee, three dollars each for the
thing for the support or benefit of any
next nine employees, one dollar each for
charitable or nonprofit association, orga-
the next forty employees and fifty cents
nization, corporation or project.
each for each additional employee. (Prior
"Solicitor" shall not include salesmen
code § 12-4)
or agents for wholesale houses or firm
who sell to retail dealers for resale or 11
to manufacturers for manufacturin ur-
5.04.050 Tax—No fixed place of
poses or to bidders for public w rks or
business.
supplies, or newspaper carri s. (Ord.
Every person commencing, transact -
1352 § 12, 1935: (Prior code 12-1)
ing and carrying on at other than a fixed
place of business in the city any busi-
5.04.030 Required.
nesses other than those enumerated in
There is imposed u on all business in
Sections 5.04.060 and 5.04.070 shall pay
the city license tax in the amount pre-
an annual license tax based upon the
scribed by this c pter. It is unlawful for
average number of employees of thirty
any person, eit er for himself or for any
dollars for the first employee, six dollars
other perso to commence, transact or
each for the next nine employees, two
carry on y business in the city not
dollars each for the next forty employees
exclude by this chapter, without first
and one dollar each for each additional
havin rocured a license from the city to
employee. (Prior code § 12-5)
do , or without complying with any
a d all regulations contained in this
5.04.060 Tax—Flat amount.
hapter. The carrying on of any business
Every person commencing, transact -
without first having procured a license
ing and carrying on in the city any
from the city to do so, or without com-
business enumerated in this section shall
pliance with any and all regulations of
pay a license tax as follows:
61 (Lod( (0-85)
DELETE
5.04.060
Business
Period
Tax
Amusement rides and sim-
ilar concessions, chil-
dren's, per each .....
month
$ 5.00
Amusement rides and sim-
ilar concessions, adult,
per each ...........
month
10.00
Astrologers, fortunetellers,
etc . ...............
quarter
250.00
Auctioneer ............
quarter
25.00
Bowling ..............
year
24.00
Bowling and pool or bil-
liards ..............
year
30.00
Boxing and wrestling ....
day
20.00
Carnivals .............
day
100.00
Circuses and side shows .
day
100.00
Crane, claw or grab
machines, per machine
quarter
25.00
Dances ...............
day
5.00
Dice or card games, per
table ..............
quarter
25.00
Junk dealer (resident) ...
quarter
15.00
Junk dealer (nonresident)
quarter
30.00
Pawnbroker ...........
quarter
15.00
Peddlers and solicitors ..
day
10.00
Peddlers and solicitors, per-
sonally manufactured
goods or produce ....
quarter
6.00
Pool, billiards ..........
year
24.00
Swimming pools .......
year
24.00
Theaters, occasional .....
day
5.00
(Prior code § 12-6)
5.04.070 Tax—Grape Festival.
For the purpose of this cha er, the
Lodi Grape Festival and
at nal Wine
i
, referred to in this se ion as "fes-
" shall be consider to be a fixed
of business withi hecityandshall
o the directoro financethesumof
y -five dollar per day during the
l operatio fthe festival. This sum
not con tute a tax against the fes -
but s 11 be paid on behalf of all
ssi aires, exclusive of carnivals
al 'ed side shows, officially listed
a director of finance by the festival
to the first day of actual operation,
transact their business wholly upon
(Lodi ta85) 62
grounds operated by the festival. Each of
the officially listed /licenses
sionaires shall
upon payment. by tval of the s
of twenty-five dollaay, been tied
to such license as mthis ch ter be
required. Each sucses 11 be ineffect during the pf a ual opera-
tion ofthe festival fss conductedon festival grounds ll be displayedand be subject to ar provisions ofthis chapter. (Prior12-7)
5.04.080 Ta Home occupations.
Every per n' commmencing, trans-
acting an carrying on in the city any
busin(e In his home in a residential
zo/al
f as a nonconforming use, whose
anross receipts from such business
is ne thousand dollars or less shall be
xempt from the payment of a license
tax, but shall be required to obtain and
display a license issued by the director of
finance without charge. Where the
annual gross receipts from such business
exceeds one thousand dollars, a license
tax as prescribed in Section 5.04.080
shall be imposed. Persons who, by reason
of age or infirmity, are physically unable
to earn a livelihood through ordinary
means of labor or business shall be
exempt from any tax on business con-
ducted from their own homes, as a home
occupation, but shall be required to
obtain a license to be issued without
charge. (Prior code § 12-8)
5.04.090 Exemptions—Generally:'
Persons in the categories set out in Sec-
tions 5.04. 100 through 5.04.140 shall be
exempt from the payment of a license
tax, but shall be required to obtain and
display a license, which license shall be
DELETE
issued free of charge by the director of
finance. (Prior code § 12-9)
5.04.100 Exemptions—Delivery
business.
Persons operating without a fixed
place of business in the city whose sole
business in the city consists of delivering
to places of business within the city shall
5.04.090
be exempted from payment of a 1' ense
tax; provided, that such person solicit-
ing and making immediate de ' ery shall
be required to pay an ann license as
prescribed in Section 5.0 .040. For the
purposes of this sectio the city govern-
ment, public library nd public schools
shall be considere o be places of busi-
ness. (Prior code 12-10)
62-1 (Lodi lass)
DELETE
5.04.110 Exemptions—Charities.
Any charitable institution, organiza-
tion or association organized for
charitable purposes and conducted for
charitable purposes only shall be
exempted from payment of a license tax.
(Prior code § 12-I1)
5.04.120 Exemptions—Religious,
educational, fraternal,
governmental organizations.
Any religious, fraternal, educational,
military, state, county or municipal orga-
nization for the conduct of any business
or entertainment, which is open only to
the members thereof, or which is con-
ducted for the benefit of such organiza-
tion and not for the private gain of any
person, shall be exempted from payment
of a license tax. (Prior code § 12-12)
5.04.130 Exemptio/aage
collectors
Any person collr ge or
refuse under contracent with
the city shallbe exemthe pay-
ment of a license taortion of
such business done ucontract
or agreement. (Prior13)
5.04.140 Exe tions—Utilities,
ba s, insurance companies.
Any publ' utility which pays to the
city a tax nder a franchise or similar
agreem t; banks, as provided by the
State onstitution. insurance com-
pa 'es, as provided by the State Constitu-
t n: and any person whom the city is not
authorized to license under any law or
the Constitution of the United States or
the state is exempt from the payment of
license tax. (Prior code § 12-14)
63
5.04.110
5.04.150 Contents. r/
All licenses shall be prep ed and
issued by the director of finan and each
license shall state upon th face thereof
the following:
A. Name of the pe on to whom the
license is issued;
B. Kind or kin s of business licensed
thereby;
C. Locatio of such business;
D. Date f expiration of such license;
E. Su other information as the
direct of finance requires. (Prior code §
12-1
.04.160 Payment of fee. ✓
All licenses shall be paid in advance in
lawful money of the United States at the
office of the director of finance. When a
license tax is per day, it shall be due and
payable each day. Quarterly licenses shall
be due on the first day of January. April,
July and October. Annual licenses shall
be due on the first day of January, and
may be prorated to the nearest quarter -
year. (Prior code § 12-16)
5.04.170 Delinquency.
Every license tax which is not paid
when due and payable is delinquent, and
if such license tax is not paid within thirty
days from the time it is due and payable,
the director of finance..shall add to such
tax and collect a penalty often percent of
such tax for each month, or fraction
thereof, during which such tax is delin-
quent. (Prior code § 12-17)
5.04.180 Branch establishments.
Separate licenses must be obtained for
each branch establishment or location, as
if each branch establishment or location
D El ETE
5.04.180
were a separate business; provided, that
warehouses and distributing plants used
in connection with and incidental to a
business licensed under this chapter are
not separate places of business or branch
establishments. (Prior code § 12-18)
5.04.190 Multiple businesses at one
location. ✓
Whenever any person is engaged in
two or more businesses at the same loca-
tion, such person shall be issued one
license which shall specify on its face all
such businesses, and the license tax to be
paid shall be computed as if one business
were being conducted at such location,
except that businesses listed in Section
5.04.060 shall in every case be regarded
as separate businesses. (Prior code §
12-19)
5.04.200 Transfer. ✓
No license issued pursuant to this
chapter shall be transferred. except and
the following conditions:
A. When a licensee transfers hi usi-
ness from one location to anot in the
city, the license previously iss d maybe
amended to authorize the c duct of the
business at the new locat' n.
B. When a licensee ho conducts a
business from a fixe lace of business in
the city makes a ona fide sale of the
business, an a ended license may be
issued to auth rize the purchaser to con-
duct such b iness at such location, upon
the surre er of the old license.
C. a license transfers authorized in
this ection may be obtained upon
ap ication therefor to the director of
-nance and payment of a fee of one dol-
lar. (Prior code § 12-20)
64
5.04.210 Carrying or posting.
A. Every person having a lice e
under the provisions of this chapte nd
carrying on a business at a fixed ace of
business shall keep such licen posted
and exhibited in some cons ' uous part
of the business.
B. Every person havi such a license
and not having a fix place of usiness
shall carry such lic se with him at all
times, or shall ha attached to the vehi-
cle or vehicles ed in such business the
windshield s 'cker provided for in Sec-
tion 5.04.2 .(Prior code § 12-21)
5/Eery
Application—Generally.
person required to have a
lihall make application to the
irector of finance of the city. Such
application shall be a written statement
upon a form provided by the director of
finance and shall set forth such informa-
tion as may be necessary property to
determine the amount of the license tax
to be paid by the applicant. (Prior code §
12-22(a))
5.04.230 Application—New
businesses.
Every person making application for a
license for a business taxable under Sec-
tion 5.04.040, which has not been estab-
lished in the city for a sufficient length of
time to meet the requirements of Section
5.04.020(E), shall pay to the director of
Finance the minimum license tax for the
business in which he is engaged. The tax
thus paid shall be tentative only. Such
licensee shall within thirty days after the
expiration of the period for which the
license was issued, furnish the director of
finance with an application as prescribed
DELEFE
in Section 5.04.220, showing the average
number of employees during the period
of such license. The license tax shall be
ascertained and paid upon the basis of
such average number of employees.
credit being given for the minimum
license tax previously paid. Every person
making application under this section
shall furnish such information as may be
deemed necessary by the director of
finance to provide satisfactory proof of
intent to establish a fixed place of busi-
ness in the city. (Prior code § 12-22(b))
5.04.240 Application—No fixed place,,-"
of business.
Every person making application for a
license for a business without a fixed
place of business in the city and not
included in Section 5.04.060 shall pay to
the director of finance the minimu
license tax for the business in which is
engaged. The tax thus paid shall be nta-
tive only; and, prior to the expir ion of
the period for which such Ii nse was
issued, such person shall rnish the
director of finance with a pplication as
prescribed in Section 5 4.220, showing
the average number o employees as pro-
vided in Section 5. .020(B). The license
tax shall be asc ained and paid upon
the basis of ch average number of
employees, redit being given for the
minimu license tax previously paid.
(Prior c de § 12-22(c))
5.0.250 Application—Occult arts—
Peddlers and solicitors.
In addition to the requirements of Sec-
tion 5.04.220, applicants for a license to
conduct the businesses of astrologers,
fortunetellers, peddlers and solicitors
65
5.04.230
must also file with the director of f ance
a sworn application, in writing, a form
to he furnished by the director f finance,
/together
application shall give a following
ation:
ame and des ption of appli-
ddress, leg and local;
n the ca of peddlers and solic-
brief scription of the nature of
ines nd the goods to be sold and.
lov d, the name and address of the
er, together with credentials
shing the exact relationship;
The length of time for which the
o do business is desired;
E. If a vehicle is to be used, a descrip-
tion of same, together with the license
number or other means of identification;
E. A photograph of the applicant,
taken within sixty days immediately
prior to the date of the filing of the
application, which picture shall be two by
two inches showing the head and shoul-
ders of the applicant in a clear and dis-
tinguishing manner;
F. The fingerprints of the applicant,
G. A statement as to whether or not
the applicant has been convicted of any
felony, misdemeanor or violation of any
municipal ordinance, the nature of the
offense and the punishment or penalty
assessed therefor. (Prior code § 12-22(d))
5.04.260 Stickers—Form and content.
Each sticker required by this chapter
shall have thereon the words "LODI.
CALIFORNIA." or any abbreviation
thereof, and shall be of such form and
color and contain such information as
the director of finance shall determine.
(Prior code § 12-23)
DELETE
5.04.270
5.04.270 Stickers—Vehicle—
Issuance.
Upon the issuance of a license, the
director of finance shall deliver to the
licensee one windshield sticker for each
commercial vehicle used by the licensee
in the conduct of his business, which
windshield sticker shall be attached to the
windshield of such vehicle. In the event
such vehicle does not have a windshield,
such sticker shall be attached in a con-
spicuous place in the operator's compart-
ment of such vehicle. (Prior code § 12-24)
5.04.280 Stickers—Vehicle—
Additional vehicles.
If, subsequent to the issuance of any
license and prior to its expiration date,
any licensee shall use any commercial
vehicle in his business for which a wind-
shield sticker has not been issued, he shall
procure a windshield sticker for such
vehicle from the director of finance. Th
director of Finance shall furnish s h
windshield sticker without cost up o the
production of satisfactory proo of the
use of such vehicle by the licen e. (Prior
code § 12-25) /
J
5.04.290 Stickers— ehicle—
Operatio without.
It is unlawful f any person to drive,
operate or use, r cause to be driven,
operated or u d. any commercial vehi-
cle in the co duct of his business, without
a sticker eing attached as required by
this c pter, or to remove, deface or
cove up such sticker, or to place the
sa a upon any vehicle other than a vehi-
e used by the licensee in his business.
(Prior code § 12-26)
5.04.300 Stickers—Vending ✓
machine—Issuance.
Upon the issuance of a licens ,the
director of finance shall delive to the
licensee one sticker for eac vending
machine used by the license in the con-
duct of his business, whi sticker shall
be attached in a cons 'cuous place on
such machine. (Prior ode § 12-27)
5.04.310 Suers—Vending
machines.
/Iicensee
uent to the issuance of any
prior to its expiration date,
shall use any vending
n his business for which a
sticker has not been issued, he shall pro-
cure a sticker from the director of
Finance. The director of finance shall fur-
nish such sticker without cost upon the
production of satisfactory proof of the
use of such machine by the licensee.
(Prior code § 12-28)
5.04.320 Stickers—Vending
machine—Operation
without.
It is unlawful for any person to operate
or use, or cause to be operated or used, or
offer for operation and use in the conduct
of his business any vending machine
without a sticker being attached as
required by this chapter, or to remove,
deface or cover up such sticker. or place,
cause to be placed or permit the placing
of the same upon any such machine other
than one used by the licensee in his busi-
ness. (Prior code § 12-29)
DELETE
5.04.330 Revocation and suspension.-----
The
uspension.✓The city council shall have the author-
ity to revoke or suspend any license
issued under the provisions of this chap-
ter upon competent information that the
licensee has not complied or is not com-
plying with any provision of this chapter,
any other city ordinance or any require-
ment of a competent governmental juris-
diction. Any such action taken by the city
council shall be in addition to any actions
taken or penalties assessed as a result of
noncompliance with any law or ordi-
nance. (Prior code § 12-30)
5.04.340 Examination of records.-*"
For the purpose of ascertaining the
correctness of any affidavit filed, or the
amount of any license tax paid/ndmay
the direc-
tor of finance, or aon designat
by him for that purauthoriz to
examine any paperss and emo-
randa bearing upontter, nd may
require attendance e on having
knowledge in the prnd may takehis testimony witence thereto,with power to admoath to suchperson or persons. (ode § 12-31)
5.04.350 App als.
Any perso aggrieved by any decision
of an adT&istrative officer or agency
with res ct to the issuance or refusal to
issues ch license may appeal to the city
cou�p6il by filing a notice of such appeal
wA the city clerk. The city council shall
thereupon fix a time and place for hear-
ing such appeal. The city clerk shall give
notice to such person of the time and
place of hearing by serving it personally
or by depositing it in the United States
Post Office at Lodi. California, postage
5
prepaid, addressed to such per n at his
last -known address. (Prior c9de § 12-32)
5.04.360 Administratiand —
enforceme powers.
In addition to a other powers con-
ferred upon him, a director of finance
shall have th power for good cause
shownto ex nd the time for filing any
required s orn statement for a period of
Yethe
ding thirty days, and in any
to waive any penalty that
e otherwise accrued, and shall
rther power, with the consent
council, to compromise any
claim as to the amount of license tax due.
He may also require evidence of com-
pliance with other ordinances of the city
and may make such stipulations as to the
location, manner and conduct of busi-
nesses as may be reasonable, necessary
and in conformity with the ordinances,
laws and the police powers of this city as a
prerequisite to the issuance of any license
prescribed in this chapter. (Prior code §
12-33)
5.04370 Violation—Infraction.
Any violation of this chapter is an
infraction unless the defendant has been
convicted of three or more violations of a
particular section within the twelve-
month period immediately preceding the
commission of the offense, and then the
violation of this chapter constitutes a
misdemeanor. (Ord. 1397 § 1, 1978)
67 1 Lodi 9-87)
RESOLUTION NO .........................
A RESOLUTION OF THE LODI CITYOUNCIL SETTING
THE TAX RATES FOR THE BUSINESS LICENSE TAX PROVIDED IN NEW
CHAPTER 3.01 OF THE LODI MUNICIPAL ORDINANCE AND WAIVING
LATE PENALTIES ON BUSINESS LICENSE TAXES DUE JANUARY 1, 1995 REQUIRED
UNDER CHAPTER 5.04 OF THE LODI MUNICIPAL CODE
WHEREAS, the City Council adopted Chapter 3.01 of the Lodi Municipal Code, Business Tax
Certification; and
WHEREAS, Article II, Tax Amounts, requires the business tax rates to be set by resolution of the
City Council, and
WHEREAS, the City Council has held a public meeting on January 1, and and a public hearing on
February 15, 1995 to take public testimony; and,
WHEREAS, at a special City Council meeting on December 13, 1994, the City Council directed
the Finance Department to delay the collection of the business license tax due January 1, 1995 until after
hearings on a new business license ordinance and tax rates.
NOW, THEREFORE BE IT RESOLVED by the Lodi City Council as follows:
1. The tax rates required by Article II, Chapter 3.01, Business Tax Certification, and listed in Table 1
are hereby adopted.
2. The estimated revenue from the business license tax is $600,700.
3. Late penalties due January 1, 1995 under the provisions of Chapter 5.04, Business Licenses, Taxes
and Regulations, are waived.
Dated:
I hereby certify that Resolution No. was passed and adopted by the City Council of Lodi
in a regular meeting held February 15, 1995 by the following vote:
Ayes: Council Members -
Noes: Council Members -
Absent: Council members -
Jennifer Perrin
City Clerk
BUSINESS LICENSE TAX RATES
TABLE 1
GROUP 1
Retail and Services
Gross Receipts
Gross Receipts
1 $.75/$1,000
'
$0 to $200,000
$30
$40
$30
$20
$200,001 to $500,000
$30
$90
$70
$50
$500,001 to $900,000
$30
$150
$110
$80
$900,001 to $5 million
$30
$.60/ $1,000
$.55/$1,000
$.50/$1,000
$5,000,001 and greater
$30
$.90/$1,000
1 $.75/$1,000
1 $.60/$1,000
GROUP2
Contractors
Gross Receipts
Rental Residential Property
1 $.75/$1,000
'
Rental Non -Residential Property
$30
$.40/$1,000
$.35/$1,000
$.01/Sq Ft
Gross Receipts
$30
$.60/$1,000
$.55/$1,000
$.50/$1,000
Public Utilities
Gross Receipts
Administrative Headquarters
1 $.75/$1,000
1 $.60/$1,000
Gross Receipts
$30
$.40/$1,000
$.35/$1,000
$.01/Sq Ft
Professions
Gross Receipts
$30 $.90/$1,000
1 $.75/$1,000
1 $.60/$1,000
Recreation and Entertainment
Hotel/Motel Services
Automobile Dealers
$30
$.02/ Sq Ft
$.015/Sq Ft
$.01/Sq Ft
Gross Receipts
$30
$.25/$1,000
$.20/$1,000
$.15/$1,000
GROUP 6
Manufacturers/Wholesalers
Square Feet of Building Space
Occunied **
$30
$.02/ Sq Ft
$.015/Sq Ft
$.01/Sq Ft
* Minimum tax due in the first calendar year of business in Lodi (not prorated)
** Not to exceed $3,000 per year
BUSINESS LICENSE TAX REVENUES
TABLE 2
GROUP
Retail and Services
Gross Receipts
330
$160 million
$ 144,000
1 $120,000
$ 96,000
$0 to $200,000
1,660
$51 million
$ 66,400
$ 49,800
$ 33,200
$200,001 to $500,000
475
$170.4 million
$ 42,750
$ 33,250
$ 23,750
$500,001 to $900,000
220
$ 33,000
$ 24,200
$ 17,600
$900,001 to $5 million
158
$348 nullion
$ 208,800
$191,400
$174,000
$5,000,001 and greater
12
$123 million
1 $ 110,700
1 $ 92,250
1 $ 73.800
GROUP2
Contractors
Rental Residential Property
330
$160 million
$ 144,000
1 $120,000
$ 96,000
Rental Non -Residential Property
5
$51 million
$ 20,400
$ 17.850
$ 15,300
Gross Receints
1025
$170.4 million
$ 102.240
$ 93,720
$ 85.200
GROUP 3
Public Utilities
Administrative Headquarters
330
$160 million
$ 144,000
1 $120,000
$ 96,000
Gross Receipts
5
$51 million
$ 20,400
$ 17.850
$ 15,300
GROUP4
Professions
Gross Receipts
330
$160 million
$ 144,000
1 $120,000
$ 96,000
GROUP 5
Recreation and Entertainment
Hotel/Motel Services
Automobile Dealers
330
20,000 Sq Ft
$132,000
$99,000
$66,000
Gross Receipts
94
$106 million
$ 26.510
$ 21.208
$ 15.906
GROUP 6
Manufacturers/Wholesalers
Square Feet of Building Space
Occupied
330
20,000 Sq Ft
$132,000
$99,000
$66,000
1
CITY Olb LODI NOTIG_] OF PUBLIC HEARING
• Date: January 4,1995 (Public Meeting)
Carnegie Forum February 16, 1995 (Public Hearing)
305 West Pine Street, Lodi Time: 7:00 p.m.
For information regarding this notice please contact:
Jennifer M. Perrin
City Clerk
Telephone: 209 333-6702
NOTICE OF PUBLIC HEARING
NOTICE IS HEREBY GIVEN that on Wednesday, January 4, 1995, at the hour of 7:00
p.m., or as soon thereafter as the matter may be heard, the City Council will conduct a
Public Meeting, and on February 15, 1995 at the hour of 7:00 p.m., or as soon thereafter
as the matter may be heard, the City Council will conduct a Public Hearing to consider the
following matter:
a) To consider and hear public testimony on the proposed Business License
Tax Ordinance.
Business taxes will be imposed on all businesses, professions, trades,
vocations, enterprises, establishments, occupations or callings conducted
in the City of Lodi to which a business tax may be lawfully applied using
the tax rates in Table 1 (attached). New businesses will not pay more
than the minimum tax in their first year of business whether located in or
outside of the City. The tax will be due and payable annually in January
for the prior year except for new businesses which will pay the minimum
tax at the time issued.
Businesses exempt from the business license tax:
• Minors under the age of 18 with gross receipts of less than $5,000
per year;
• Home occupations with gross receipts of less than $5,000 per year,
• Charitable, religious and non-profit organizations;
• Businesses exempt by Federal or State statutes, laws, franchise
agreements, or other contractual agreements. This includes banks,
insurance companies, their agents and other financial institutions,
cafe musicians, real estate auctioneers, businesses that
manufacture, sell, purchase, possess or transport alcoholic
beverages.
Excluded from the calculation of gross receipts is the following:
• All taxes;
• Discounts, refunds and credits;
• Passive income from investments, dividends and the occasional sale
of property;
• Bad debts;
• Amounts received by one party and paid to another party by persons
acting as agents, brokers and trustees.
JAWYCLRWORMSINOTICE2.DOC 12/20/94
PUBLIC HEARING ' `TICE
PROPOSED BUSIN-4S LICENSE TAX
JULY 6,1994
Table 2 (attached) shows the estimated revenue for each of the three
options, and it ranges from $887,00 to $601,000.
All interested persons are invited to present their views and comments on this matter.
Written statements may be filed with the City Clerk at any time prior to the hearing
scheduled herein, and oral statements may be made at said hearing.
By Order of the Lodi City Council:
?Jife r M.rrinlerk
Dated: December 21, 1994
Approved as to form:
Bobby W. McNatt
City Attorney
JACITYUMFORMMOTICE2.1)OC 12/20/94
BUSINESS LICENSE TAX RATES
TABLE 1
GROUP
Retail and Services
Gross Receipts
$30
'
1 $.75/$1,000
1
$0 to $200,000
$30
$40
$30
$20
$200,001 to $500,000
$30
$90
$70
$50
$500,001 to $900,000
$30
$150
$110
$80
$900,001 to $5 nullion
$30
$.60/ $1,000
$.55/$1,000
$.50/$1,000
$5,000,001 and greater
$30
$.90/$1,000
1 $.75/$1,000
$.60/$1,000
GROUP 2
Contractors
Rental Residential Property
$30
'
1 $.75/$1,000
1
Rental Non -Residential Property
$30
$.40/$1,000
$$.35/$1,000
$.30/$1,000
Gross Receipts
$30
$.60/$1,000
$.55/$1,000
$.50/$1,000
Public Utilities
Administrative Headquarters
$30
$.90/$1,000
1 $.75/$1,000
1
Gross Receipts
$30
$.40/$1,000
$$.35/$1,000
$.30/$1,000
GROUP4
Professions
Gross Receipts
$30
$.90/$1,000
1 $.75/$1,000
1 $.60/$1,000
Recreation and Entertainment
Hotel/Motel Services
I
Automobile Dealers
$30
$.02/ Sq Ft
$1.5/Sq Ft
$.01/Sq Ft
Gross Receipts
$30
$.25/$1,000
$.20/$1,000
$.15/$1,000
GROUP6
Manufacturers/Wholesalers
Square Feet of Building Space
I
Occupied **
$30
$.02/ Sq Ft
$1.5/Sq Ft
$.01/Sq Ft
Minimum tax due in the first calendar year of business in Lodi (not prorated)
"* Not to exceed $3,000 per year
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