HomeMy WebLinkAboutORD-07-94 Amend Sec 5.10.080 A. Business Taxes for Real Estate DevelomentsORDINANCE NO. 7-
94 AN ORDINANCE OF THE CITY
COUNCIL OF THE CITY OF ORANGE
AMENDING SECTION 5.10.080 A. OF THE
ORANGE MUNICIPAL CODE RELATING TO
BUSINESS TAXES FOR REAL ESTATE
DEVELOPMENTS.WHEREAS, Section5.10.080 of the Orange Municipal Code presently imposes
a business tax on real estate development where real property is being developed as a unit or
as units for nonresidential purposes;
and WHEREAS, said business tax is imposed in addition to the business tax applicable to
the business conducted from such unit or units;
and WHEREAS, the City Council feels that it is unfair to impose the business tax required
by Section 5.10.080 where the occupant of such unit or units is the same person or business entity
as the real estate developer, or where the real estate developer and occupant are legally
related corporate entities since the same entity would be burdened with payment of both business
taxes,NOW, THEREFORE, the City Council of the City of Orange does ordain as
follows:SECTION
I:Section 5.10.080 A. of the Orange Municipal Code shall be amended to read as
follows::5.10.080 Real Estate DeveloDment. A. Notwithstanding Section 5,06,040 C,
the business tax imposed under Section 5,14,170 shall be due and payable in advance, A
separate business tax shall be paid by the applicant and a separate Business Tax Certificate shall be
issued for each parcel of real property being developed as a unit for nonresidential purposes, based
upon anticipated gross receipts from the sale or renting of the real property, Exception: Where the
real estate developer occupies such unit and the real estate developer conducts business therefrom,
the real estate developer shall be exempt from this provision as it applies to that unit. This
exception shall also apply where the real estate developer and nonresidential occupant are legally
related corporate
entities.SECTION
II:A summary of this Ordinance shall be published and a certified copy of the full text of
this Ordinance shall be posted in the Office of the City Clerk at least five (5) days prior to the
City Council meeting at which this Ordinance is to be adopted. A summary of this Ordinance shall
also be published once within fifteen (15) days after this Ordinance's passage in a newspaper of
general circulation, published, and circulated in the City of Orange. The City Clerk shall post in
the Office ofthe City Clerk a certified copy of the full text of such adopted Ordinance along with
names of those City Council members voting for and against the Ordinance in accordance with
Government Code Section 36933. This Ordinance shall take effect thirty (30) days from and
after the date of its final passage,
Adopted this 19th day of April 1994.
GENE BEYER
Mayor of the City of Orange
ATTEST:
By:3JC--~
Mayor Pro Tern
7J1A/ufr ~ ~<?4V
City Clerk the C of range
STATE OF CALIFORNIA)
COUNTY OF ORANGE )
CITY OF ORANGE )
I, MARILYN J. JENSEN, City Clerk of the City of Orange, California, do hereby
certity that the foregoing Ordinance was introduced at the regular meeting of the City Council
held on the 12th day of April, 1994, and thereafter at the regular meeting of said
City Council duly held on the 19ttrlayof April, 1994, was duly passed and adopted by
the following vote, to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
COUNCIL MEMBERS: SPURGEON, BARRERA, MAYOR BEYER, COONTZ, MURPHY
COUNCIL MEMBERS: NONE
COUNCIL MEMBERS: NONE
COUNCIL MEMBERS: NONE
L)p/?l'~
City Clerk of t City of an#
Ord No. 7-94 2-