ORD-42-83 CONCERNING BUSINESS TAX CERTIFICATES AND BUSINESS TAX RATESd.....-._.~_ORDINANCENO.
42-83 AN
ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF ORANGE AMENDING CHAPTERS 5.06 AND
5.14 OF THE ORANGE MUNICIPAL CODE CONCERNING
BUSINESS TAX CERTIFICATES AND
BUSINESS TAX RATES.WHEREAS,
the business tax rates and related charges are set
forth in Chapters 5.U6 and 5.14 of the Orange Municipal Code;
and WHEREAS,
the City Council recently established the Master
Schedule of Fees and Charges in which most of the City'
s user fees are listed; and WHEREAS,
while business taxes are not user fees which relate
directly to the cost of providing a City service,it
has been determined that including the business tax rates in
the Master Schedule of Fees and Charges will make them easier
to administer than if they were set forth in the Orange
Municipal Code,NOW,
THEREFORE, THE CITY COUNCIL OF THE CITY OF ORANGE DOES
ORDAIN AS FOLLOWS:SECTION
I:Amend
Chapter 5.06 of the Orange Municipal Code as follows:
A.
Amend Section 5.06.U40 by relettering Subsections C,
D and E to read D, E and F respectively. Add a new Section
C to read as follows:C.
Processing Fee, There shall be a processing fee as
established by the City Council for each new application for
a Business Tax Certificate."B.
Delete from Section 5.U6,070 the last three words reading .....
of fifty cents." and add in place thereof the words
reading .....as established by the City CounciL"C.
Section
thereof
Delete
from Section 5.U6.08U in the middle of the the
words .....of fifty cents" and add in place the
words ..... as established by the City Council."SECTION
II:Amend
Chapter 5.14 of the Orange Municipal Code as follows:
A. Delete from Section 5.14.070 the last four words
of the first sentence which read ..... at the following rates:"
and add in place thereof the words .....as established by the
Ci ty Council." Delete the Schedule of Tax Rates in its
entirety.
B. Delete from Section 5.l4.070A the last seven words
which read .....a business tax of $100.00 per year." and add
in place thereof the words .....an optional flat business tax
as established by the Ci ty Council."
C. Delete from Section 5.l4.070B the last seven words
which read .....a business tax of $50.0U per year." and add
in place thereof the words .....an optional flat business tax
as established by the City Council."
D. Delete from Section 5.l4.070C, at the end of the
first clause, the last four words reading .....of $100.00
per year," and add in place thereof the words .....as estab-
lished by the City Council,". In the next clause, delete
the four words which read .....of $50.00 per year;" and add
in place thereof the words .....as established by the City
Council;".
E. Delete from Section 5.14.160 the last four words
of the first sentence which read .....at the following
rates:" and add in place thereof the words .....as estab-
lished by the City Council." Delete the Schedule of Tax
Rates in its entirety. Amend the sentence immediately
following said Schedule to read as follows:
Provided, however, that any such person
may elect to pay an optional flat business
tax as established by the City Council.
The last sentence of Section 5.14.160 shall remain unchanged.
F. Delete from Section 5.14.200 the last two words of
the first sentence which read .....as follows:" and add in
place hereof the words .....as established by the City
Council." Delete the remainder of Section 5.14.200 in its
entirety.
G. Delete from Section 5.14.270 the last two words of
the first sentence which read I I. ..
as follows:" and add in
place thereof the words .....as established by the City
CounciL" Delete the remainder of Section 5.14.270 in its
entirety.
SECTION III:
A summary of this Ordinance shall be published and a
certified copy of the full text of this Ordinance shall be
2-
n.~_.~__.._______postedin
the
Office of the City Clerk at least five (5)days prior to
the City Council meeting at which this Ordi-nance is to
be adopted. A summary of this Ordinance shall also be published
once within fifteen (15) days after this Ordinance's passage
in the Orange City News, a newspaper 0 general circulation, published
and circulated in the City of Orange. The City
Clerk shall post in the Office of the City Clerk a certified
copy of the full text of such adopted Ordinance along with
the 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
2'>
t-h day of Attest:9~~
Ci
ty
Clerk a tl{!i Ci0 Orange STATE OF
CALIFORNIA COUNTY OF
ORANGE ss CITY OF
ORANGE I, MARILYN
J. JENSEN, City Clerk of the City of Orange,California, do
hereby certify that the foregoing ordinance was introduced at
the regular meeting of the City Council held on the 18th
day of October , 1'l33 , and thereafter at a regular meeting
of said City Council duly held on the 25th day of October ,
1983, was duly passed and adopted by the following vote,
to wit:AYES: COUNCILMEN:
SMITH, BARRERA, MAYOR BEM1, PEREZ, BEYER NOES: COUNCILMEN:
NONE ABSENT: COUNCILMEN:
NONE WITNESS my
hand and seal this 26th day of October ,1983.g~~
Marilyn
J. Jen n City Clerk
of the City of Orange Ord. 42-
83 3-