This chapter shall be known as the Santa Barbara Marijuana Control
Act. It is enacted solely to raise revenue for general municipal purposes,
including, but not limited to, crime prevention, police services and
zoning enforcement, and is not intended for regulation.
(Ord. 5803, 2016)
The definitions of certain terms, as set forth below in Sections 5.42.030 through 5.42.140, shall govern the application and interpretation of this chapter.
(Ord. 5803, 2016)
"Business" means all activities engaged in or caused to be engaged
in within the City, including any commercial or industrial enterprise,
trade, profession, occupation, vocation, calling, or livelihood, whether
or not carried on for gain or profit, but shall not include the services
rendered by an employee to his or her employer.
(Ord. 5803, 2016)
"Business tax certificate" means the certificate issued by the
City to the taxpayer upon completion of the business tax application
and payment of the tax prescribed by this chapter.
(Ord. 5803, 2016)
"Director" means the Director of the Finance Department of the
City of Santa Barbara or such other director designated by the City
Administrator to administer this chapter.
(Ord. 5803, 2016)
"Employee" means each and every person engaged in the operation
or conduct of any business, whether as owner, member of the owner's
family, partner, associate, agent, manager or solicitor, and each
and every other person employed or working in such business for a
wage, salary, commission or room and board.
(Ord. 5803, 2016)
A.
"Engaged
in business" means the commencing, conducting, operating, managing
or carrying on of a marijuana business and the exercise of corporate
or franchise powers, whether done as owner, or by means of an officer,
agent, manager, employee, or otherwise, whether operating from a fixed
location in the City or coming into the City from an outside location
to engage in such activities.
B.
A person
shall be deemed engaged in business within the City if:
1.
The
person or person's employee maintains a fixed place of business within
the City for the benefit or partial benefit of such person;
2.
The
person or person's employee owns or leases real property within the
City for business purposes;
3.
The
person or person's employee regularly maintains a stock of tangible
personal property in the City for sale in the ordinary course of business;
4.
The
person or person's employee regularly conducts solicitation of business
within the City;
5.
The
person or person's employee performs work or renders services in the
City on a regular and continuous basis involving more than five working
days per year;
6.
The
person or person's employee utilizes the streets within the City in
connection with the operation of motor vehicles for business purposes.
C.
The
foregoing specified activities shall not be a limitation on the meaning
of "engaged in business."
D.
Whenever
any person shall, by use of signs, circulars, cards or any other advertising
media, including the use of Internet or telephone solicitation, represent
that such person is engaged in marijuana business in the City, then
these facts may be used as evidence that such person is engaged in
business in the City.
(Ord. 5803, 2016)
(Ord. 5803, 2016)
"Gross receipts," except as otherwise specifically
provided, means the total amount actually received or receivable from
all sales; the total amount or compensation 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 credit allowed, whether or not such
act or service is done as a part of or in connection with the sale
of materials, goods, wares or merchandise; discounts, rents, royalties,
fees, commissions, dividends, and gains realized from trading in stocks
or bonds, however designated. Included in "gross receipts" shall be
all receipts, cash, credits and property of any kind or nature, without
any deduction therefrom on account of the cost of the property sold,
the cost of materials used, labor or service costs, interest paid
or payable, or losses or other expenses whatsoever, except that the
following shall be excluded from gross receipts:
A.
Cash
discounts allowed and taken on sales;
B.
Credit
allowed on property accepted as part of the purchase price and which
property may later be sold, at which time the sales price shall be
included as gross receipts;
C.
Any
tax required by law to be included in or added to the purchase price
and collected from the consumer or purchaser;
D.
Any
part of the sale price of any property returned by purchasers to the
seller as refunded by the seller by way of cash or credit allowances
or return of refundable deposits previously included in gross receipts;
E.
Receipts
from investments where the holder of the investment receives only
interest and/or dividends, royalties, annuities and gains from the
sale or exchange of stock or securities solely for a person's own
account, not derived in the ordinary course of a business;
F.
Receipts
derived from the occasional sale of used, obsolete or surplus trade
fixtures, machinery or other equipment used by the taxpayer in the
regular course of the taxpayer's business;
G.
Cash
value of sales, trades or transactions between departments or units
of the same business;
H.
Whenever
there are included within the gross receipts amounts which reflect
sales for which credit is extended and such amount proved uncollectible
in a subsequent year, those amounts may be excluded from the gross
receipts in the year they prove to be uncollectible; provided, however,
if the whole or portion of such amounts excluded as uncollectible
are subsequently collected, they shall be included in the amount of
gross receipts for the period when they are recovered;
I.
Transactions
between a partnership and its partners;
J.
Receipts
from services or sales in transactions between affiliated corporations.
An affiliated corporation is a corporation:
1.
The
voting and non-voting stock of which is owned at least 80% by such
other corporation with which such transaction is had; or
2.
Which
owns at least 80% of the voting and non-voting stock of such other
corporation; or
3.
At
least 80% of the voting and non-voting stock of which is owned by
a common parent corporation which also has such ownership of the corporation
with which such transaction is had;
K.
Transactions between a limited liability company and its member(s), provided the limited liability company has elected to file as a Subchapter K entity under the Internal Revenue Code and that such transaction(s) shall be treated the same as between a partnership and its partner(s) as specified in subsection I of this section;
L.
Receipts
of refundable deposits, except that such deposits when forfeited and
taken into income of the business shall not be excluded when in excess
of one dollar;
M.
Amounts
collected for others where the business is acting as an agent or trustee
and to the extent that such amounts are paid to those for whom collected.
These agents or trustees must provide the finance department with
the names and the addresses of the others and the amounts paid to
them. This exclusion shall not apply to any fees, percentages, or
other payments retained by the agent or trustees.
|
"Gross receipts" subject to the business tax shall
be that portion of gross receipts relating to business conducted within
the City.
|
(Ord. 5803, 2016)
"Marijuana" means all parts of the plant Cannabis sativa Linnaeus,
Cannabis indica, Cannabis ruderalis, Cannabis as defined by the California
Business and Professions Code, or Marijuana as defined by the California
Health and Safety Code, whether growing or not; the seeds thereof;
the resin extracted from any part of the plant; and every compound,
manufacture, salt, derivative, mixture, or preparation of the plant,
its seeds, oils, or resin.
(Ord. 5803, 2016)
"Marijuana business" means business activity, including, but
not limited to, planting, cultivation, harvesting, transporting, manufacturing,
compounding, converting, processing, preparing, storing, packaging,
wholesale, collective or cooperative distribution, provision, and/or
retail sales of marijuana and any ancillary products in the City,
whether or not carried on for gain or profit.
(Ord. 5803, 2016)
"Medical marijuana" means marijuana when provided to a qualified
patient (or primary caregiver for a qualified patient) who provides
his or her card issued under Health and Safety Code Section 11362.71.
(Ord. 5803, 2016)
"Business tax" or "marijuana business tax" or "marijuana tax"
shall mean the tax due for engaging in marijuana business in Santa
Barbara.
(Ord. 5803, 2016)
"Person" means, without limitation, any natural individual,
organization, firm, trust, common law trust, estate, partnership of
any kind, association, syndicate, club, joint stock company, joint
venture, limited liability company, corporation (including foreign,
domestic, and nonprofit), municipal corporation (other than the City),
cooperative, receiver, trustee, guardian, or other representative
appointed by order of any court.
(Ord. 5803, 2016)
"Sale" means and includes any sale, exchange, collective or
cooperative exchange, provision, or barter.
(Ord. 5803, 2016)
Nothing contained in this chapter shall be deemed to repeal, amend, be in lieu of, replace or in any way affect any requirements for any license or permit required by, under or by virtue of any provision of any other title or chapter of this code or any other City ordinance or resolution, nor be deemed to repeal, amend, be in lieu of, replace or in any way affect any tax, fee or other charge imposed, assessed or required by, under or by virtue of any other title or chapter of this code, including, but not limited to, the business taxes imposed by and the requirements set forth in Chapter 5.04 of this code, or any other City ordinance or resolution. Any references made or contained in any other title or chapter of this code to any licenses, license taxes, fees or charges, or to any schedule of license fees, shall be deemed to refer to the licenses, license taxes, fees or charges, or schedule of license fees, provided for in other titles or chapters of this code.
(Ord. 5803, 2016)
A.
There
is imposed upon all persons engaged in marijuana business in the City
a tax in the amounts prescribed in this chapter. It is unlawful for
any person, either for him or herself or for any other person, to
commence, transact or carry on any marijuana business in the City
without first having procured a business tax certificate from the
City under this chapter and having paid the tax set forth herein,
and without complying with any and all provisions contained in this
chapter. The carrying on of any marijuana business without complying
with any and all provisions of this chapter shall constitute a separate
violation of this chapter for each and every day that such marijuana
business is so carried on.
B.
The
business tax certificate required to be obtained and the taxes required
to be paid under this chapter are declared to be required pursuant
to the taxing power of the City of Santa Barbara solely for the purpose
of obtaining revenue and are not regulatory permit fees.
(Ord. 5803, 2016)
A.
The
payment of a business tax required by this chapter, and its acceptance
by the City, shall not entitle any person to carry on any marijuana
business unless the person has complied with all of the requirements
of this code and all other applicable laws, nor to carry on any marijuana
business in any building or on any premises in the event that such
building or premises are situated in a zone or locality in which the
conduct of such marijuana business is in violation of any law.
B.
No tax
paid under the provisions of this chapter shall be construed as authorizing
the conduct or continuance of any illegal or unlawful business, including
without limitation any business operating in violation of any City
ordinance or state or federal law.
(Ord. 5803, 2016)
Every person required to have a business tax certificate under
the provisions of this chapter shall make application for the same,
or for renewal of the same, to the Director. The application shall
be a written statement upon a form or forms provided by the Director
and shall be signed by the applicant under penalty of perjury. The
application shall set forth such information as may be required and
as may be reasonably necessary to properly determine the amount of
the tax to be paid by the applicant under this chapter, together with
such other information as is required by the Director to enable the
Director to administer the provisions of this chapter. The application
shall include an affirmation under penalty of perjury which sets forth
whether medical marijuana is to be provided at the business.
(Ord. 5803, 2016)
The tax imposed under this chapter shall be paid to the Director
in lawful money of the United States, at City Hall, Santa Barbara,
California, or as may be otherwise provided by the Director.
(Ord. 5803, 2016)
A.
In addition to the business tax imposed under Chapter 5.04 of this code, and any other applicable City taxes, every person engaged in a medical marijuana business in the City shall pay a business tax at a rate of up to 20% of gross receipts.
B.
Notwithstanding the maximum tax rate of 20% of gross receipts imposed under subsection A above, the City Council may, at any time by ordinance, reduce the tax rate for medical marijuana businesses or establish differing tax rates for different categories of medical marijuana businesses, as defined by ordinance, subject to the maximum rate of 20% of gross receipts.
C.
In addition to the business tax imposed under Chapter 5.04 of this code, and any other applicable City taxes, every person engaged in a non-medical marijuana business in the City, and every person who has not provided the affirmation required under Section 5.42.230, shall pay a business tax at a rate of up to 20% of gross receipts.
D.
Notwithstanding the maximum tax rate of 20% of gross receipts imposed under subsection C above, the City Council may, at any time by ordinance, reduce the tax rate for non-medical marijuana businesses or establish differing tax rates for different categories of non-medical marijuana businesses, as defined by ordinance, subject to the maximum rate of 20% of gross receipts.
(Ord. 5803, 2016)
The business tax imposed by this chapter shall be due and payable
as follows:
A.
Each
person owing a tax under this chapter shall, on or before the last
day of each calendar month, prepare a tax return to the Director of
the total gross receipts and the amount of tax owed for the preceding
calendar month. At the time the tax return is filed, the full amount
of the tax owed for the preceding calendar month shall be remitted
to the Director.
B.
All
tax returns shall be completed on forms provided by the Director.
C.
Tax
returns and payments for all outstanding taxes owed the City are immediately
due to the Director upon cessation of business for any reason.
(Ord. 5803, 2016)
Whenever any payment, statement, report, request or other communication
received by the Director is received after the time prescribed by
this chapter for the receipt thereof, but is in an envelope bearing
a postmark showing that it was mailed on or before the date prescribed
in this chapter for the receipt thereof, or whenever the Director
is furnished substantial proof that the payment, statement, report,
request or other communication was in fact deposited in the United
States mail on or before the date prescribed for receipt thereof,
the Director may regard such payment, statement, report, request or
other communication as having been timely received. If the due day
falls on Saturday, Sunday or a holiday, the due day shall be the next
regular business day on which the City Hall is open to the public.
(Ord. 5803, 2016)
Unless otherwise specifically provided under other provisions of this chapter, the taxes required to be paid pursuant to this chapter shall be deemed delinquent if not paid on or before the due date specified in Section 5.42.260.
(Ord. 5803, 2016)
The Director is not required to send a delinquency or other
notice or bill to any person subject to the provisions of this chapter
and failure to send such notice or bill shall not affect the validity
of any tax or penalty due under the provisions of this chapter.
(Ord. 5803, 2016)
A.
Any
person who fails or refuses to pay any business tax required to be
paid pursuant to this chapter on or before the due date shall pay
penalties and interest as follows:
1.
A
penalty equal to 25% of the amount of the tax in addition to the amount
of the tax, plus interest on the unpaid tax calculated from the due
date of the tax at a rate established by resolution of the City Council;
and
2.
An
additional penalty equal to 25% of the amount of the tax if the tax
remains unpaid for a period exceeding one calendar month beyond the
due date, plus interest on the unpaid tax and interest on the unpaid
penalties calculated at the rate established by resolution of the
City Council.
B.
Whenever
a check is submitted in payment of a business tax and the check is
subsequently returned unpaid by the bank upon which the check is drawn,
and the check is not redeemed before the due date, the taxpayer will
be liable for the tax amount due plus penalties and interest as provided
for in this section plus any amount allowed under state law.
(Ord. 5803, 2016)
A.
The
Director may waive the first and second penalties of 25% each imposed
upon any person if the person provides evidence satisfactory to the
Director that failure to pay timely was due to circumstances beyond
the control of the person and occurred notwithstanding the exercise
of ordinary care and the absence of willful neglect, and the person
paid the delinquent business tax and accrued interest owed the City
before applying to the Director for a waiver.
(Ord. 5803, 2016)
A.
No refund shall be made of any tax collected pursuant to this chapter, except as provided in Section 5.42.330.
B.
No refund
of any tax collected pursuant to this chapter shall be made because
of the discontinuation, dissolution or other termination of a business.
C.
Any
person entitled to a refund of taxes paid pursuant to this chapter
may elect in writing to have such refund applied as a credit against
such person's business taxes for the next calendar month.
(Ord. 5803, 2016)
A.
Whenever the amount of any business tax, penalty or interest has been overpaid, paid more than once, or has been erroneously or illegally collected or received by the City under this chapter, it may be refunded to the claimant who paid the tax provided that a written claim for refund is filed with the Director, and the provisions of Chapter 1.35 are satisfied.
B.
The
Director or the Director's authorized agent shall have the right to
examine and audit all the books and business records of the claimant
in order to determine the eligibility of the claimant to the claimed
refund. No claim for refund shall be allowed if the claimant therefor
refuses to allow such examination of claimant's books and business
records after request by the Director to do so.
C.
In the
event that the business tax was erroneously paid and the error is
attributable to the City, the entire amount of the tax erroneously
paid shall be refunded to the claimant. If the error is attributable
to the claimant, the City shall retain the amount set forth in the
schedule of fees and charges established by resolution of the City
Council from the amount to be refunded to cover expenses.
D.
The
Director shall initiate a refund of any business tax which has been
overpaid or erroneously collected whenever the overpayment or erroneous
collection is uncovered by a City audit of business tax receipts.
In the event that the business tax was erroneously paid and the error
is attributable to the City, the entire amount of the tax erroneously
paid shall be refunded to the claimant. If the error is attributable
to the claimant, the City shall retain the amount set forth in the
schedule of fees and charges established by resolution of the City
Council from the amount to be refunded to cover expenses.
E.
The
claimant shall bear the burden of demonstrating that the tax was overpaid,
paid more than once, or erroneously or illegally collected or received
by the City. With respect to medical marijuana, the claimant shall
bear the additional burden of demonstrating that the marijuana was
provided to a qualified patient (or primary caregiver for a qualified
patient) who provided his or her card issued under Health and Safety
Code Section 11362.71.
(Ord. 5803, 2016)
Any person desiring to claim exemption from the payment of the
tax set forth in this chapter shall make application therefor upon
forms prescribed by the Director and shall furnish such information
and make such affidavits as may be required by the Director.
(Ord. 5803, 2016)
Except as may be otherwise specifically provided in this chapter,
the terms hereof shall not be deemed or construed to apply to any
person when imposition of the tax upon that person would violate the
Constitution of the United States or that of the State of California
or preemptive federal or state law.
(Ord. 5803, 2016)
A.
The
provisions of this chapter shall not apply to persons having no fixed
place of business within the City of Santa Barbara who come into the
City for the purpose of transacting a specific item of business at
the request of a specific patient, client or customer, provided that
such person does not come into the City for the purpose of transacting
business on more than five days during any calendar year.
B.
For any person not having a fixed place of business within the City of Santa Barbara who comes into the City for the purpose of transacting business and who is not exempt as provided in subsection A of this section, the business tax payable by such person may be apportioned by the Director in accordance with Section 5.42.520.
(Ord. 5803, 2016)
It shall be the duty of the Director to enforce each and all
of the provisions of this chapter, and the Chief of Police shall render
such assistance in the enforcement of this chapter as may from time
to time be required by the Director.
(Ord. 5803, 2016)
For purposes of apportionment as may be required by law and
for purposes of administration and enforcement of this chapter generally,
the Director, with the concurrence of the City Attorney, may from
time to time promulgate administrative rules and regulations. These
rules and regulations shall be binding upon all persons and shall
be the City's official interpretation of this chapter.
(Ord. 5803, 2016)
A.
None
of the tax provided for by this chapter shall be applied so as to
occasion an undue burden upon interstate commerce or be violative
of the equal protection and due process clauses of the Constitutions
of the United States or the State of California.
B.
If any
case where a business tax is believed by a taxpayer to place an undue
burden upon interstate commerce or be violative of such constitutional
clauses, the taxpayer may apply to the Director for an adjustment
of the tax. It shall be the taxpayer's obligation to request in writing
for an adjustment within one year after the date of payment of the
tax. If the taxpayer does not request in writing within one year from
the date of payment, then taxpayer shall be conclusively deemed to
have waived any adjustment for that year.
C.
The
taxpayer shall, by sworn statement, supporting testimony, and documentary
evidence, bear the burden if showing the method of business and the
gross volume of business and such other information as the Director
may deem necessary in order to determine the extent, if any, of such
undue burden or violation. The Director shall then conduct an investigation,
and shall fix as the tax for the taxpayer an amount that is reasonable
and nondiscriminatory, or if the tax has already been paid, shall
order a refund of the amount over and above the tax so fixed. In fixing
the tax to be charged, the Director shall have the power to base the
tax upon a percentage of gross receipts or any other measure which
will assure that the tax assessed shall be uniform with that assessed
on businesses of like nature, so long as the amount assessed does
not exceed the tax as prescribed by this chapter.
D.
Should
the Director determine that the gross receipt measure of tax to be
the proper bases, the Director may require the taxpayer to submit
a sworn statement of the gross receipts and pay the amount of tax
as determined by the Director.
(Ord. 5803, 2016)
The director shall have the power to audit and examine all books and records of persons engaged in marijuana business including both state and federal income tax returns, California sales tax returns, or other evidence documenting the gross receipts of persons engaged in marijuana business, and, where necessary, all equipment, of any person engaged in marijuana business in the City, for the purpose of ascertaining the amount of business tax, if any, required to be paid by the provisions hereof, and for the purpose of verifying any statements or any item thereof when filed by any person pursuant to the provisions of this chapter. If such person, after written demand by the Director, refuses to make available for audit, examination or verification such books, records or equipment as the Director requests, the Director may, after full consideration of all information within his or her knowledge concerning the marijuana business and activities of the person so refusing, make an assessment in the manner provided in Sections 5.42.560 through 5.42.580 of any taxes estimated to be due.
(Ord. 5803, 2016)
The amount of any tax, penalties and interest imposed by this
chapter shall be deemed a debt to the City and any person carrying
on any marijuana business without first having procured a business
tax certificate shall be liable in an action in the name of the City
in any court of competent jurisdiction for the amount of the tax,
and penalties and interest imposed on such business.
(Ord. 5803, 2016)
If the Director determines that any statement filed as required under the provisions of this chapter is incorrect, or that the amount of tax is not correctly computed, the Director may compute and determine the amount to be paid and make a deficiency determination upon the basis of the facts contained in the statement or upon the basis of any information in his or her possession or that may come into his or her possession. One or more deficiency determinations of the amount of tax due for a period or periods may be made. When a person discontinues engaging in a business, a deficiency determination may be made at any time within three years thereafter as to any liability arising from engaging in such business whether or not a deficiency determination is issued before the date the tax would otherwise be due. Whenever a deficiency determination is made, a notice shall be given to the person concerned in the same manner as notices of assessment are given under Sections 5.42.560 through 5.42.580.
(Ord. 5803, 2016)
A.
Under
any of the following circumstances, the Director may make and give
notice of an assessment of the amount of tax owed by a person under
this chapter:
1.
If
the person has not filed any statement or return required under the
provisions of this chapter;
2.
If
the person has not paid any tax due under the provisions of this chapter;
3.
If
the person has not, after demand by the Director, filed a corrected
statement or return, or furnished to the Director adequate substantiation
of the information contained in a statement or return already filed,
or paid any additional amount of tax due under the provisions of this
chapter;
4.
If
the Director determines that the nonpayment of any business tax due
under this chapter is due to fraud, a penalty of 25% of the amount
of the tax shall be added thereto in addition to penalties and interest
otherwise stated in this chapter.
B.
The
notice of assessment shall separately set forth the amount of any
tax known by the Director to be due or estimated by the Director,
after consideration of all information within the Director's knowledge
concerning the business and activities of the person assessed, to
be due under each applicable section of this chapter, and shall include
the amount of any penalties or interest accrued on each amount to
the date of the notice of assessment.
(Ord. 5803, 2016)
The notice of assessment shall be served upon the person either
by personal hand delivery, or by sending the notice in the United
States mail, postage prepaid, addressed to the person at the address
of the location of the business appearing on the face of the business
tax certificate or to such other address as the person registers with
the Director for the purpose of receiving notices provided under this
chapter; or, if the person has no business tax certificate and no
address registered with the Director for such purpose, then to the
person's last known address. For the purposes of this section, service
by mail is complete at the time of deposit in the United States mail.
(Ord. 5803, 2016)
Within 10 days after the date of service, the person may apply in writing to the Director for a hearing on the assessment. If a hearing application is not made within 10 days after the date of service, the tax assessed by the Director shall become final and conclusive. Within 30 days of the receipt of any hearing application, the Director shall cause the matter to be set for hearing before him or her not later than 30 days after the date of application, unless a later date is agreed to by the Director and the person requesting the hearing. Notice of the hearing shall be given by the Director to the person requesting the hearing not later than five days before the hearing. At the hearing the applicant may appear and offer evidence why the assessment as made by the Director should not be confirmed and fixed as the tax due. The applicant shall bear the burden of proving that the tax assessment is not correct. After the hearing the Director shall determine and reassess the proper tax to be charged and shall give written notice to the person in the manner prescribed in Section 5.42.570 for giving notice of assessment.
(Ord. 5803, 2016)
A criminal conviction and any resulting penalty for failure
to pay the business tax required by this chapter shall not be deemed
to excuse, exempt or exonerate the person convicted from a civil action
for the tax debt unpaid at the time of such conviction. A civil action
shall not prevent a criminal prosecution for any violation of the
provisions of this chapter or of any state law requiring the payment
of all taxes.
(Ord. 5803, 2016)
A person who violates any provision of this chapter, or who violates any regulation or rule promulgated in accordance with this chapter, or who knowingly or intentionally misrepresents to any officer or employee of the City any material fact in procuring a business tax certificate, shall be guilty of a misdemeanor, and upon conviction shall be punishable as provided by Section 1.28.020 of this code.
(Ord. 5803, 2016)
The operative date of this chapter shall be March 1, 2017.
(Ord. 5803, 2016)
If any provision of this chapter, or its application to any
person or circumstance, be determined by a court to be unlawful, unenforceable
or otherwise void, that determination shall have no effect on any
other provision of this chapter or the application of this chapter
to any other person or circumstance and, to that end, the provisions
hereof are severable.
(Ord. 5803, 2016)
Unless specifically provided otherwise, any reference to a state
or federal statute in this chapter shall mean such statute as it may
be amended from time to time, provided that such reference to a statute
herein shall not include any amendment thereto, or to any change of
interpretation thereto by a state or federal agency or court of law
with the duty to interpret such law, to the extent that such amendment
or change of interpretation would, under California law, require voter
approval of such amendment or interpretation, or to the extent that
such change would result in a tax decrease. To the extent voter approval
would otherwise be required or a tax decrease would result, the prior
version of the statute (or interpretation) shall remain applicable;
for any application or situation that would not require voter approval
or result in a decrease of a tax, provisions of the amended statute
(or new interpretation) shall be applicable to the maximum possible
extent. To the extent that the City's authorization to collect or
impose any tax imposed under this chapter is expanded as a result
of changes in state or federal law, no amendment or modification of
this chapter shall be required to conform the tax to those changes,
and the tax shall be imposed and collected to the full extent of the
authorization up to the full amount of the tax imposed under this
chapter.
(Ord. 5803, 2016)
Pursuant to City Charter Section 1219, the revenues from the
tax imposed by this chapter shall be subject to the annual audit performed
by the City's independent auditor of the City's municipal books, records,
accounts and fiscal procedures and which is reported in the City's
Comprehensive Annual Financial Report.
(Ord. 5803, 2016)
All remedies and penalties prescribed by this chapter or which
are available under any other provision of law or equity, including,
but not limited to, the California False Claims Act (Government Code
Sections 12650, et seq.) and the California Unfair Practices Act (Business
and Professions Code Sections 17070 et seq.), are cumulative. 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.
(Ord. 5803, 2016)
This chapter may be repealed or amended by the City Council
without a vote of the people. However, as required by Article 13C
of the California Constitution, voter approval is required for any
amendment that would increase the rate of any tax levied pursuant
to this chapter. The people of the City of Santa Barbara affirm that
the following actions by the City Council, or by the Finance Director
when so authorized, shall not constitute an increase of the rate of
a tax:
A.
The
restoration of the rate of the tax to a rate that is no higher than
that set by this chapter, if the City Council has acted to reduce
the rate of the tax;
B.
An action
that interprets or clarifies the methodology of the tax, or any definition
applicable to the tax, so long as interpretation or clarification
(even if contrary to some prior interpretation or clarification) is
not inconsistent with the language of this chapter;
C.
The
establishment of a class of person that is exempt or excepted from
the tax or the discontinuation of any such exemption or exception
(other than the discontinuation of an exemption or exception specifically
set forth in this chapter);
D.
The
establishment by ordinance of different categories of businesses;
or
E.
The
collection of the tax imposed by this chapter, even if the City has
previously failed to collect the tax.
F.
The
promulgation of rules and regulations by the Finance Director.
(Ord. 5803, 2016)
