Ordinance 1612
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ORDINANCE NO. 1612
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF CUPERTINO
AMENDING CHAPTER 5.04 OF THE CUPERTTNO MUNICIPAL CODE RELATING
TO BUSINESS LICENSE TAXES
THE CITY COUNCIL OF THB CITY OF CUPERTINO DOES ORDAIN AS
FOLLOWS:
Section L_ Amendment
Chapter 5.04 of the Cupertino Municipal Codc is amended to read as follows:
Chapter 5.04
Business License Taxes
5.04.010 Citation of Chanter This ordinance may be referred to and cited as tho
"Business License Tax Ordinance"
5 04 020 Scboe of chapter effect on other resulationa. This chapter is enacted pursuant
to the authority granted to the City Council under Section .37101 of the California
Government Code, to license for revenue, every kind of lawfitl business, profession, or
trade in the City. This chapter is enacted solely to raise revenue for municipal purposes
and is not intended to license or tax for regulation Except as provided otherwise in this
chapter, say person required to pay a Business License Tax for transacting and cartying
on any business under this chapter shall not be relieved from the payment of such
Business License Tax, notwithstanding that such business is not in compliance with
zoning, health, safety and other regulations of this coda or other regulatory provisions of
law. Compliance with the provisions of this chapter shall sot constitute evidmtce Wert
such business is in cxxnpliance witl- arty other such regulation a provision of law.
5.04.030 Definitions. For purposes of this chapter, unless it is plainly evident from the
context that different meaning is intended, certain terms and phrases used herein are
defined ~ follows:
a) p1i "Applicant" means a person who is in the process of applying
for a business licatse which is yet to be issued
b) "Business" includes professions, trades, and oxupationa, _and
all and every kind of calling whether a' not carried on for. gain. or profit, but shall r-at
include the services rendered by an employee for his employer.
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c) Business license. "Business License" means the officially signed form
issued as evidence of the City's having granted permission to exercise the privilege of
engaging in a particular business, es defined herein, subject to the conditions hereinafter
set forth.
d) Business license tax. "Business License Tax" means the revenue raised or
to be raised from the issuance of a business license pursuant to this chapter. Business
License Tax shall be deemed synonymous with the term privilege tax and shall not
supplant any other tax, levy or fee imposed or which may be irr~poaod by the City.
e) filly, "City" means the City of Cupertino, a municipal corporation of the
State of California, in its presrnt incorporated forth as in any late reorganized,
consolidated, enlarged, or reincorporated form.
f) S;jty Council. "City Council" means the duly elected members of the City
Council of the City of Cupertino.
g) Collector. "Collector" means the City Manager who shall have the power
and duties of administering and enfix+cing this chapter, and shall also mean any azrd all
officers and employs of the City duly designated by the City Manager as his deputies
for purposes of administering and rnforcing this chapter.
h) "Licensee" means that person who makes appGcataon for a
business license which is subsequrntly approved and in whose name said business license
is issued
i) pt~.QII. "Person" means any individual, firm, partnership, jaM venture,
essociatioa, social club, fraternal organization, joint stock comperry, corporation, estate,
trust, business trust, receiver, trustee, :ryndicate or any other group or combination acting
as a unit, foreign or domestic.
j) Sworn statement. "Sworn statement" means an affidavit swan to befim a
person authorized to take oaths, or a declaration or certification made wader penalty of
prnja5'•
S nor 040 Terminolo¢v. The various businesses, trades, professions, industries
occupations, callings, aztd activities herein provided to be licensed shall be defined in
accordattee with the meanings and connotations generally given them Fry those rngaged
in such aetivitia and as reoogrtized generally by the public
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~ 04.050 Interor A io by Lhe Collector For the purpose of this chapter certain words
and phrases ere defined and certain provisions shall be construed as herein set forth,
unless it is apparent from their context that a different meaning is intended.
Interpretations, meanings and decisions shall be those of the Collector, subject only to
rights of appeal to tlfe City Council as afforded by this chapter.
5.04.060 City Council»~wers and duties. All powers and duties inherent to a'City
Council of a general law city neat with the City Council. Said powers and duties include
but are not limited to the hearing of appeals from persons aggrieved by any decision of
the Collector, the establishmrnt of equitable tax rates for the various businesses and
activities and the amendment of this chapter by due process of Iaw.
5 04 070 Collector»oowera ~rtd_duti~s. Thera is confemed upon the Collector those
powers and duties necessary for the administration of this chapter. In addition, there is
also conferred upon the Collector the authority and power to designate such City offieera
and employees es may be required to Carty out the intent and purposes of this chapter and
to promulgate and adopt rules and regulations not inconsistent with the provisions
contained herein.
5.04.080 License-required. There is hereby imposed upon all business carduexed
within the City, excepting those as may be exempted under Section 5.04.110 of this
chapter, a Busina;s License Tax in an amount hereinafter prescribed. [t is unlawful for
any person to transact or carry on business within the City without first having procured
a business license from the City and paying the tax hereinafter prescribed or without
complying with any and all applicable provisions of this chapter. This section shall not
be construed to require any person to pay a Business License Tax prior to doing business
within the City if such requirement conflicts with applicable statutes of the United Statex
or of the State of California No license shall be issued hereunder until all applicable
regulations and ordinances of the City have barn rwmplied with.
5.04.090 Evidence of doing~,tigt~- WheA any pmson, b5' the use of signs, circulars,
cards, a telephone boob, newspapers, radio or television, advertises, hand out, or
represents that s/he is in business in the City, or when any person holds an active license
or permit issued by arty govemmrntal agency indicating that s/he is in business in the
City, or when any person makes a sale, takes an order, rrnders a commercial service, or
performs any exher similar act within the City, thrn these facts shall be conside:rcd prima
facie evidence that the parses is conducting a business in the City.
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5 01.100 Adj„l~stmrnis for businesses acting, in interstate commerce. None of the
bwiness license taxes provided for by this chapter shall be applied as to occasion an
undue burden upon interstate commerce. In any case where a Bwiness License Tax is
believed by an applicant or licensee to place an undue burden upon such commerce, he
may apply to the Collector for an adjwtment of rho tax so that it shall not ba
discriminatory or unreasonable as to such commerce. Such application may be made
before, at, or within six months after payment of the prescribed tax. The applicant shall,
by sworn statement and supporting evidence, show such infomtation as We Collates
may deem necessary in order to determine the extent, if any, of such undue burden or
violation The Collator shall conduct an investigation and after having first obtained We
written approval of rho City Attorney, may fix as the license tax for the applicant or
licensee an amount that is reasonable and nondiscriminatory, or if the tax hss already
been paid. may order a refund of the amount over and above the prescribed tax. In
adjwting the prcacribod tax, the Collator shall assess an amount which is uniform with
that which is assessed on businesses of like nature, provided that theamount assessed
does not exceed the prescribed tax. Any adjwtmeat or determination by the Collector
under this satioa is subject Daly to rights of appeal to the City Council as afforded by
this chapter.
5.04.110 Exam ions. The following persons or activities shall be exempt from
Bwinas License Tax prescribed by this ordinance:
A. Any person transacting or carrying on nay bwiapa which is exempt by
virwe of the constitution or applicable statutes of the United States or of the. State of
California
B. Any pennon who is himself exempt from this chapter by virtue of the
comtitution or applicable statutes of the United States ar of the Sate of California
C. Any public utility making franchise payments to the City.
D. Any person conducting any bwiness, which is carried on wholly for
charitable; educational, fraternal, political, recre~ional, or roligiow purpose and from
which profit is not derived, diratly or indirectly, by any individual, firm or corporation,
provided, thst nothing is this suction shall be deemed to exempt any person from
complying wi'h espy other provisions of this code or any other ordinance of the City
requiring a permit to be issued by the City Council, any commission or office of the
City.
E. Any person whose sole bwiness contact within the City is the sale of
goods or services to the City itself.
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F. Every natural person whose annual Boss receipts from any and all
business are one thousand dollars (51,000.00) or less. Said amount above described shall
be modified concurrently with any changes made by the social security administrator
regulating allowable earnings not aRbcting payment of social security rotiremrnt
benefits.
5.04 120 Aoolication for exemption: revocation. Any person claiming an exemption
pursuant to this chapter shall file a sworn statemrnt with the Collector stating the facts
upon which exemption is claimed. The Collector shall, upon a proper showing contained
in rho verified statement, issue a license to such person claiming exemption under this
chapter without payment to the City of the Business License Tax required by this
chapter.
The Collector, after giving notice and a reasonable opportunity for hearing to a
licensec, may revoke any license grantcd pursuant to the provisions of this chapter upon
information that the licensee is not entitled to the exemption as provided heroin.
The determination of the Collector as to whether business license should be
granted or revoked under this section is subject only to rights of appeal to the City
Council as afforded by this chapter.
~ 04 130 Business ti+po--sspa.~sts licrr+~es required. A separate license must be obtained
for each separate type of business at the same location. Each license shall authorize the
licensee to transact and carry on only the business licensed thereby at the location or in
the manner designated in such license, provided that warehouses and distributing plants
used in connection with and incidental to a business licensed under the provisions of this
chapter shall not be deemed to be separate business.
5.04.140 Pasting. ~D~ reouired. Al! business licenses issued by tha City pursuant to
this chapter shall be posted by a lictirtsee with a fixed place of business in a conspicuous
place upon the premises where such business is conducted. Any licensee who does not
have a fixed place of business shall keep the license upon his person at all times while
transacting or carrying on the business for which it was issued.
5.04.150 Lire non-transferable. No business license issued pursuant to this chapter
shall be transferable when a license has barn issued authorizing a specifically named
person to transact or carry on a business at a spocifrc location. The licensed may upon
application in writing, and the payment of a prescribed processing fee, have such license
amended to include any change of name, type of business, or address.
5.04.160 Renewal license. The Collector may issue a renewal of a license without
requiring the licensee to submit a new application; provided, however, the licensee has
paid the tax imposed by this chapter and there has been no change in the c~r-ditions upon
which rho license is based.
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5.04.170 Duolicate license. A duplicate business license may be issued by the Collector
to replace any license previously issued hereunder which has been lost or destroyed upon
licensee's filing a statement of such fact and the payment of a prescribed processing fen.
5.04.180 Statements and records. No statements filed with the Collector shall be
conclusive as to the matter set forth therein, nor shall the filing of the same prexludo the
City from collecting by appropriate action such sum as is actually due and payable
hereunder. .Such statement and each of the several items therein contained shall be
subject to audit and verification by the Collector who is authorized to examine, audit, and
inspect such books and records of any licensee or applicant as may be nexessary in his
judgment to verify or asceRain the amount of license taz or fee due.
5 04 190 Filu_M to file +tatements or corrected statement-effect A. If any person fails
to file any required statement within the time proscribed, or if after demand therefor
made by rho Collector s/he fails to file a corroctai statemext, or if any person subject to
the tax or fee imposed by this chapter fails to apply for a license, the Collector may
determine the amount of license tax duo from such person by means of such information
as s/he may be able to obtain.
B. If the Collector is not satisfied with the information supplied in statements
or applications filed, 6e may determine the amount of any license tax or fee. due by
means of aay information he may be able to obtain.
C. If such a determination is made, the Collector shall give notice of the
amount so assessed by swing it personally or by depositing it in the United States Post
Office at Cupertino, California, postage prepaid, addressed to the person so assessed at
his/her last known address.
D. Determinations of the Collector under this section are subject only to
rights of appeal to the City Council as afforded by this cbipter.
5.04.200 Tim of pg~ment Business License Taxes shall bo due and payable at the time
of the commencement of business activity by the lioer~seo. Taxes for renewal of a
business license shall be duo and payable apes expiration of the prior license. No
Business License Tax shall be refundable by reason of We cessation of business during
rho license period.
5.04.210 Lssr+~~ce p,~od. Unless otherwise proscribed in this chapter, a business license
shall be issued for a twelvo-mont6 period and shell automatically expire at the end of
said period.
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~ 04.220 Transition rules relating to wllection of taxes and issuance of licenses.
Notwithstanding the issuanct periods described in Section 5.04.230 of this Chapter for
the calendar yeses 1992 through 1994, the Collector may. issue business licenses to some
applicants or licensees for a period of less than twelve months and collect the Business
License Tax for that shorter period of time on a prorate basis in order to distribute the
dates of expiration of business licenses over an entire calendar year through a process of
staggered license terms.
5 (14.230 Overoayment refund. No refund for an overpayment of taxes imposed by this
chapter sha!1 be allowed in whole or in part unless a claim for refund, in writing is filed
wiW the Collector within a period of six months from tho leaf day of the calendar month
following the period for which Overpayment was made. Upon the filing of such a claim
and when s/he determines that an overpayment has been made, the Collector may refund
the amount overpaid.
540 240 TaY constitutes a debt to City: collection of unpaid taxes.. The amount of any
license tax im~erl by thi4 chnpr~-r shall be deemed a debt of the City. Any penan
carrjrurg on any mess rov rn is i;hapter without having lawfully. procured a
license from the City to do so shall be liable to the City. The Collector is suthatimd to
cause to be filed a civic action in the name of tho City in any court of competeat
jurisdiction for the amount of the required license tax together with arry penalties Wereon
and costs ofsuit. -
A. jnterat. Any person who fails to pay any tax requirai m ba paid.by this
chapter shall pay interest at the rate of one per cent (1%) per month, or fraction thereof,
on the amount of the tau, exchrsive of penalties, from, the: date on which the tax.: first
becomes due and payable until paid Interest shall run during any period of time for
which an extension of time has bear granted by the City for payment of the tax. Interest
required by any of the provisions of this chapter shall be subject to waiver or
compromise by the Collector. Said interest shall not be compounded, but shall be on
principle only.
B. P~1~4. All taxes imposed by this cha{><er shall be subject to the
following penalties:
1. Iklinauencv. Any person who fails to pay any tax, or any fraction
thereof required to be paid by this chapter within the time required, shall pay a penalty of
twenty per cent (20%) per month of the amount of unpaid tax. Such penalty shall not
exceed one hundred per cent (100%) of the tax for any calendar year for each year that
the tax is unpaid This penalty shall accrue on the first day of each calendar month for
which the tax remains unpaid
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2. Fraud. If the Collector, after notice to the applicant or licensee
and hearing, determines that the non-payment of any tax due under this chapter is due to
fraud, a penalty of ninety per cent (90%) of the amount of the unpaid tax shall be added
theroto, in addition to any other penalties set forth in this section Where after notice and
hearing to iho•applrcant or licensee, the Collector detemrines that a corporate officer,
director, or shareholder is responsiblo for the fraud resulting in the non-payment of the
tax of a corporation, the Collector may designate the tax, interest, and penalties unpaid,
including the penalty provided for in thin subsection due to said fraud, as a personal debt
of the offices, director, or shareholder.
3. Mercer of interest and_p~. Such interoat as is accrued, and
ovary penalty imposed under the provisions of this section, shall become a part of the tax
roquirod to be paid under this chapter.
4. Penalties on Principle. All penalties imposed hereunder shall be
calculated on prnciplo only, and shall not be compounded.
~ ~~~ Sworn statement 'repaired by chaser not conclusive'. information
No statement set forth in any sworn statement required or permitted by
thin chapter shall be conclusive as to the matters set forth therein. nor shall the filing of
acid statement preclude We City from collecting by appropriate action such sum as is
actually due and payable undo this chapter. Such statement and each of the several
items therein contained shall be subject to review and verification by the Collector.
Information famished or secured pursuant to such statement which relate to the amount
of tax to be assessed against applicant or licensee shall be confidential and shall not be
made available to the public
504 270 xtension of limo for filing sworn statement. The Collector may, fore.. good
cause shown, extend the limo for filing any sworn statement required or permitted under
this chapter for a period not to eacceod 30 days and may waive any penalty that would
otherwise have accrued
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5.04.280 Imvosition of tax -Business Generally. Every person engaged in a business
not specifically mentioned or classified in this chaptcr, within the City of Cupertino, shall
pay a Business License Tax in accordance with the following schedule:
A. A basic tax of seventy-five dollars (575.00) per year.
B. In addition, each such person shalt pay a fee as follows: . ,
,,. ,
,;: : .,-
Square Foot Rate per Square Foot
0 - 5,000 .0200 .
5,001- 25,000. .0175 , ,
25,001 - 75,000 .0150
75,001- 100,000 .0125
100001- 150000 0100
150,001 and above .0025.
.For purposes of this section "floor area" means the total floor space in terms of
square footage oxupied by as owner, lessee or tenant in a building, less fifteen percent
(15%). This adjustrnent allows for elevator shafts, stairwells, courts or atria (uncovered
and open to rho sky), and rooms exclusively housing building operating equilxnent
C. Commencing with enactment of this ordinance, and for the period of one
year, the tax rate will be fifty (50%) percent of the established rate.
5.04.290 Aeentt solicitors and sales, Each agent, solicitors, and salespersons
selling or soliciting, or taking orders for the sale or famishing of any paintings, pictures,
portraits, photographs, orders for advertising or for any goods, wares, merchandise or
service at retail, not otherwise provided herein when not in connection with any fixed
place of business within We City licensed under this chapter, shall pay a Business License
Tax of seventy-five dollars (575.00). Commencing with enactment of this ordinance,
and fot the period of one year, the tax rate will be fifty (50'/0) percent of the established
rate.
5.04.300 Amusement centers. As used herein, the term "amusement center" is any place
to which the public is admitted or invited, where eight (8) or more coin or token operated
amusement machines are maintained, operated or available for operation Every person
operating as amusement center shall pay a Business License Tax of one hundred fifty
dollars (5150.00), and five (55.00) per machine pcr year. Commencing with enactment
of this ordinance, and for the period of one year, the tax rate will be fifty (SO•/.) percent
of the established rate.
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5 04 310 A<mu_~++ient generally. Every person operating a bwiness where admission.
fates, or a fee is charged, made or a collection or contribution is received (and which are
not otherwise provided for in this chapter} for rntrance to amusements, such as
exhibitions, shows, games, rides, tent performances, ball games, dart games, illwions and
other amwement 6r concessioro similar in character to those, or any of those herein
before named, shall pay a Bwiness Licxnse Tax of seventy-five dollars (575.00) per day.
Commencing with enactment of this ordinance, and for the period of one year, the tax
rate will be fifty (SO%) percent of the established rate.
5 04 320 Apartment hove and apartment complexes. For purpcues of this section,
apartment hove complex is defined as two (2) or moro individual buildings containing
dwelling units located upon the same property, or on contiguow property under the same
ownership.
Every person owning apartment houses, or apartment hove complexes, shall pay
a Business License Tax of one hundred dollars (5100.00) per year for up to the first four
(4) dwelling units, and seven dollars (57.00) per year for each additional dwelling unit;
provided, however, that the dwelling units used in computing the obligation to pay the
Bwiness License Tax shall be dwelling units rented or leased, and the dwelling units
held for rent or lease shall not include a dwelling unit occupied by the rnvner.
Commencing with rnadmrnt of this ordinance, and for the period of one year, the tax
rate will be fifty (50%) percent of the established rate.
5.04.330 Seasonal Lam- Every person engaged in the bwiness of Seasonal lot sales shall
pay a Business License Tax of one hundred and fifty dollars (5150.00) per year.
Commencing with enactment of this ordinance, and for the period of one year, the tax
rate will be fifty (SO%) percent of the established rate.
5,04 340 Concert. circwes. performances. Every person operating a concert, circus, or
other performance shall pay a Bwiness License Tax for the first day of one hundred and
fifty dollars (5150.00) and twenty-five dollars (525.00) per day thereafter. Commencing
with enactment of this ordinance, and for the period of one year, the tax rate will be fifty
(SO%) percent of the established rate.
S 04 350 Ltrmbcrv buildingmateriel Y~l Every person .owning or
operating a business eggaged in the sale of lumber, building material, second hand
building material, junk yard, or outdoor yard of similar character or wholesale or retail
nursery, shall pay a Bwiacss License Tact in accordance with the following schedule:
:~. A basic tax of seventy-five dollars (575.00) per year.
B. In addition each person shall pay a fee of five dollars (55.00) per year per
acre of space owned, leased, or rented for the pwposes set forth above.
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C. Commencing with enactmcnt of this ordinance, and for the period of one
year, the tax rate will be fifty (50%) percent of the cstablished rate.
S ~ 360 Coin-Qperated devices (persons cnggged in the business of renting. leasina~
Qperating the samel . Every person engaged in the business of renting, leasing, or
operating coin-operated vending machines, shall pay a Business License Tax of seventy-
five dollata (575.00) per year, and five dollars (55.00) for each machine. Commrncing
with enactment of this ordinance, and for the period of one year, the tax rata will be fifty
(50'/e) percent of the established rate.
5.04.370 Contractv~. Ever person engaged within the City of Cupertino in the business
of contracting as a general building contractor, electrical contractor, plumbing contractor,
lathing and plastering contractor, subcontractor, or specialty contractor, as those terms
are defined by state law, shall pay a Business License Tax of seventy-frve dollars
(575.00) per year. Commencing with enactment of this ordinance, and for the period of
one year, the tax rate will be fifty (50%) percent of the established rate.
5.04.380 Home oxupationa. Every person engaged in a home occupation, as defined by
the zoning ordinance of the City, shall pay a Business License Tax of :e~+rnty-five
dollars (575.00) per year. Commencing with enactment of this ordinance, and for the
period of one year, the tax rate will be fifty (50%) percrnt of the established rate.
t 04 390 Hotels motels. a~!to cou_~~. and lodging houses. Every person errgagod in the
business of operating a hotel, motel, or lodging house, shall pay a Business Licxnse Toot
of seventy-five dollars (S75.00) per year, plus five dollars (55.00) per year for each
room. Commencing with enactment of this ordinance, and for rho period of one year; the
tax rate will be fifty (50%) percent of the established rate.
5.04.400 Peddling . Every persor. peddling any goods, food, wares, magazines, or
merchandise not otherwise provided for in this chapter, shall pay a Business Licenso Tax
of one hundred and fifty dollars (5150.00) per year. Commencing with enactment of this
ordinance, and for the period of one year, the tax rate will be fifty (50%) percent of the
established rate.
x,04 410 Rest casvalesc}nt ¢uest and family can homes. Unless otherwise exempted
by state or foderal law, every person operating a rest, oonvaloscent, guest homo or child
care service shall pay a Business License Tax of once hundred and fifty dollars (S150.00)
per year. Commencing with enactment of this ordinartce, and for the period of ate year,
the tax rate will be fifty (SO%) percent of the established rate.
5.04.420 Private scirooht. Every person operating a private school shall pay a Business
License Tax of one hundred and fifty dollars (5150.00) per year. Commrncing with
enactment of this ordinanx, and for the period of ono year, the tax rate will be fifty
(SO%) percent of the established rate.
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i n4 a~n Taxicahs or automobiles for hire. Every person engaged in the business of
providing taxicabs or automobiles for hire shall pay a Business License Tax of seventy-
five dollars (575.00) per year for each vehicle operated within the City limits.
Commencing with enactmrnt of this ordinance, and for the period of one year, the tax
rate will be fifty (50%) percent of the established rate.
5.04.440 Theaters and shows. Every person rngagcd iii We business of operating a
theater, motiat picture show, playhousb, event, and all other shows or exhibitions (except
those conducted in the open or under canvass) not otherwise provided for in this chapter
shall pay a Business License Tax of one hundred fifty dollars (S150.00) per year plus
two dollars (52.00) per year per seat. Commencing witb enactrnent of this ordinance,
and for the period of one year, rho tax rate will be fifty (50%) percent of the established
rate.
5.04.450 Sm~l income businesses. Upon filing of an application for a small income
business license and an affidavit stating, among other things, that the grass dollar volume
of contemplated business would be greater than 51,000, but less than 55,000; and upon
the Collectoits fording and determination that the representations are tnre and cort+ect, the
Collector may order the issuance of a small income business licxnso that shall be for the
current calendar year and shall be issued upon a payment of twenty-five dollars (525.00).
5.04.460 Indexing. Every tax imposed by this chapter shall be automatically increased
each year by a percentage which shall be equal to the percentage incn~se of the
consumer price index as shall be reflected in the most recent report of ionsumer prices
for the San FranciscaJBay Arra Standard Metropolitan Statistical Area using 1992 as the
bore year.. The aenual rate increase shall be calculated by dividing the cwtsumer price
index for September of each current year by the base year with the resulting-figure
repraenting the percentage increase for the tax due the following January. The formula
shall. be as follows:
A divided by B times C equals D
A -current year CPI; B =base year CPI;
C =base year tax rate; D =current year tax rate
04 47 Re-cla+sifioation»Collector authority. A. In any case whero a licensee or an
applicant for a lioerue believes that his/her individual business is not assigned to the
proper classification because of circumstance peculiar to it, as distinguished from other
businesses of the same kind, s/he may apply to the Collector for ro-classification. Such
application shall contain such information as the Collector may deem necessary and
require in order to determine whethtr the applicant's individual business is properly
classified. The Collector shall then conduct an investigation following which slhe shall
assign the applicant's individual business to the classification shown to be proper on the
basis of such investigation. The proper classification is that classification which, in the
opinion of the Collector, mast nearly fits the applicant's individual business.
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B. Any resulting ro-classification shall not be retroactive, but shall apply to
the lima of the next regularly ensuing calculation of the applicant's tax or fee. No
business shall be classified more than once in one ycar. Any determination by the
Collector under this section is subject only to rights of appeal to the City Council as
afforded by this chapter.
5.04.480 Ap~l• Any person, applicant, or licemeo may appeal any decision of the
Collector under this chapter to the City Council. Any person so aggrieved may appeal by
filing a written notice of appcal with the City Clerk within fourteen (14) days from the
date the Collector issues his/her decision in writing.
An appeal not filed within such time shall be homed The appeal shall state the grounds
thereof.
Upon reotipt of an appeal, a data for hearing beforo City Council shell be set and will be
held within thirty (30) days from the dato of filing of the appeal.
Thor City Clerk shall give notice to such person who files an appeal of the time and place
of hearing by serving it personally or by depositing it in the United Blades Pont Office at
Cupertino, California, postage pre-paid, addressed to such person at bedhis last known
address.
The City Council shall have authority to determine all questions raised on appeal;
provided, however, that no such determination shall conflict with any substantive
provisiwt of the chapter.
504.490 Effect of business license coda. Neither the adoption of this chapter nor its
superseding of any portion of any other ordinance of the City shall in any manner be
construed as authorizing the conduct nor continuance of any illegal or unlawful business,
or any business in violation of any ordinance of the City.
5.04.500 Violation--~. Any person who violates the provisions of this chapter
shall be guilty of an infraction and upat conviction thereof shall be punished as provided
in Chapter 1.12.
s,ru.5tn Remedics cumulative. All remedid prescribed herewtder shall be cumulative
and the use of one or more remedies by the City shall not bar the use of aay other remedy
for the purpose of enforcing the provisions hereon.
5.04.520 Unexoi.+ed licenses. Whero a license for revenue or regulatory purposes has
been issued to any person by the City and the tax or fee paid for the business for which
the license has been issued under the provision of suy ordinance heretofore enacted and
the tens of such license has not expired, then the license tax or fee prescribed for said
business by this chapter shall not be payable until the expiration of the term of such
wtexpired licxnse.
Section 2. ?udicial Action to Challenge This Ordinance.
13
_.
Any judioial action or proceeding to challenge, review, set aside, void or annul
this ordinance shall be brought within sixty (60) days from the date of its adoption.
section 3. Effective Date.
This ordinance being a taxing ordinance for the usual and current expenses of the
(;rty shell take effect immediately. upon enactment
,section 4. Publication.
The City Clerk shall causo Wis ordinance to: be published at least onto. in a
newspaper of general circulation published and circulated in the City within fifteen (13)
days after its passage, in accordance with section 36933 of the Government Code; shall
certify to the adoption of this ordinance and shall carne this ordinance sod. his/her
certification, together with proof of publication, to be entered in tho Book of Ordinances
of the Council of this City
INTRODUCED at a regular mating of the City Council of the City of Cupertino
this 1 9th day of October , 1992, and ENACTED at a regular mooting of
the City Council of the City of Cupertino this 2nd day of November
1992, by the following vote:
YQI4 Mlr~~l~1~~i1JC~4flIIGil
AYES: Dean, Goldman, Koppel, Szabo. Sorensen
NOES: Nona..
ABSENT: None , ..~ ~.
ABSTAIId:_ Nona -' i :~:'
~.i ,. ~.~(Tf