Each owner who operates a rental business within the city shall
obtain a business license therefor, and shall pay the business license
taxes imposed thereon, pursuant to this chapter.
(Prior code § 4041)
All of the provisions of this division relating to applications
for the issuance, renewal and all other matters relating to business
licenses and business license taxes, shall apply to the business licenses
required to be obtained, and to business license taxes required to
be paid, pursuant to the provisions of this chapter.
(Prior code § 4041(a))
Notwithstanding any of the provisions of this chapter, no person
shall be deemed to be in a rental business, if the total number of
dwelling units located in the city, offered or made available for
rental or leasing, by such person, is five or less, and one of the
five dwelling units is occupied by such person as that person's place
of permanent residence.
(Prior code § 4041(j))
The chief administrative officer shall take such steps as may
be necessary to insure that all persons who conduct a rental business
in the city apply for, and obtain business licenses for the calendar
year 1990, and following years, expeditiously after the effective
date of the ordinance codified in this chapter.
(Prior code § 4041(b))
A flat rate business license tax is imposed upon each owner
who conducts a rental business involving dwelling units which are
located in the city, in the amount of $24 per calendar year for each
dwelling unit which is leased, rented, offered for lease or rental,
or made available for lease or rental, under an oral or written lease
or license agreement by such owner, during all or any portion of each
calendar year commencing with the calendar year 1990. Such business
license taxes shall be payable as follows:
A.
For
persons who are in the rental business as of the operative date of
the ordinance codified in this chapter: November 1, 1990, all business
license taxes shall be due and payable on or before December 31, 1990
or the date of issuance of a business license, based upon a timely
filed application therefor, pursuant to this section, whichever is
later; and
B.
Commencing
on and after January 1, 1991, all sums due as and for business license
taxes pursuant to this section shall be paid quarterly, in advance,
on January 1st, April 1st, June 1st and October 1st of each calendar
year during such time as this chapter is in full force and effect.
(Prior code § 4041(g))
A.
The amount of the business license taxes imposed pursuant to Section 5.12.050 shall be increased or decreased annually, effective January 1st of each calendar year, commencing with the calendar year 1992, in proportion to the increase or decrease in the Consumer Price Index, as defined in this subsection, for that year. The base year for the purpose of determining increases or decreases pursuant to the provisions of this subsection shall be deemed to be the calendar year 1989. The Consumer Price Index ("CPI") which shall be utilized to determine whether there has been a cost of living increase or decrease shall be the CPI issued by the United States Department of Labor, Bureau of Labor Statistics, for the "Los Angeles, Anaheim, and Riverside area, All Items." If, during the time that this chapter is in full force, and effect, the United States Department of Labor ceases to issue the CPI above described, the chief administrative officer shall designate an appropriate reliable cost of living index to be utilized in place thereof.
B.
No cost
of living increase or decrease, in any calendar year, shall exceed
the principal amount of the business license tax imposed during the
preceding calendar year, by more than five percent.
(Prior code § 4041(h), (i))
The provisions of this division relating to enforcement and
imposition and collection of penalties and interest shall apply to
any person who is required to obtain a business license, and pay business
license taxes pursuant to this section, who fails to timely obtain
such a business license, and/or who fails to timely pay sums due as
and for business license taxes due thereon.
(Prior code § 4041(f))
The city council, in enacting the provisions of this chapter, determined that if this chapter is declared invalid, that from and after the effective date of a final judgment issued by a court of competent jurisdiction to that effect, the provisions of Section 5.08.010 of this code shall apply to persons conducting a rental business in the city, in lieu of the provisions of this chapter.
(Prior code § 4041(k))
