Huntington Park Municipal Code Art. 2 Taxes: Gross Receipts

For the purposes of this article, unless otherwise apparent from the context, certain professions, trades, and retail businesses listed under Classification A in this article are defined as follows:

"Agent,"

in connection with laundry and linen operators and cleaning and dyeing establishments, shall mean any person engaged in the business of collecting from a fixed place of business in the City any garment, wearing apparel, clothing, linen, fabric, laundry, or other personal property of a similar nature to be washed, ironed, cleaned, dyed, or pressed and which person does not use or employ any vehicle in the conduct or operation of such business.

"Beauty parlor"

shall mean and include the conducting of manicuring, shampooing, hair styling, or facial massage establishments and establishments for the removal of surplus hair, moles, or other facial blemishes.

"Collection agency"

shall mean and include all persons engaged, directly or indirectly and as a primary or secondary object, business or pursuit, in soliciting claims for collection or in the collection of claims owed or due or asserted to be owed or due to another. Any person, when engaged in collecting accounts for another, where the employment is for one or more persons, shall be deemed to be engaged in the collection business. Any person using a fictitious name in collecting his or her own accounts receivable with the intention of conveying to the debtor that a third party has been employed shall be deemed to be engaged in the collection business. "Collection agency" shall not include attorneys at law, individuals regularly employed on a regular wage or salary in the capacity of credit men or in another similar capacity upon the staff of employees of any one person not engaged in the business of a collection agency, banks, abstract companies doing an escrow business, duly licensed real estate brokers, or a merchant-owned nonprofit credit association unless such persons are conducting a collection agency.

"Collector,"

in connection with laundry and linen operators and cleaning and dyeing establishments, shall mean any person, other than a laundry operator or a person engaged in the cleaning and dyeing business or the linen supply business, who is engaged in the business of collecting or delivering any garment, wearing apparel, clothing, linen, fabric, or other material or article of personal property to be cleaned, pressed, washed, ironed, or dyed, or who is engaged in the business of supplying any towels, linens, aprons, bedding, napkins, table covers, or any other article of personal property of a similar nature for a fee or charge.

"Commission broker"

shall mean any person engaged in the buying and selling of goods, wares, or merchandise to the extent that such person:

(1)

Does not engage in the business of manufacturing, refining, fabricating, milling, treating, or other processing of the goods, wares, or merchandise to be manufactured, refined, fabricated, milled, treated, or otherwise processed;

(2)

Does not obtain or retain title to such goods, wares, or merchandise except in one or more of the following situations:

(i)

While such goods, wares, or merchandise is in transit;

(ii)

For short periods of time before transportation commences; or

(iii)

After transportation ceases; and

(3)

Does not store or warehouse the goods, wares, or merchandise except during one or more of the following situations:

(i)

While such goods, wares, or merchandise is actually in transit;

(ii)

For short periods of time before transportation commences; or

(iii)

After transportation ceases.

"Dance hall"

shall mean any place where the business of holding or conducting public dances is regularly carried on.

"Dancing academy"

shall mean a regularly established place of business where instruction in dancing or dance lessons are given or taught and a fee for the same is charged, paid, or received.

"Dancing club"

shall mean any club or association of persons which conducts dances, other than public dances, for its members or bona fide guests more than once per month, at which club a fee is charged, either for admission to such dance or for dancing therein, or at which any collection or donation of money is made or received, or in which the amount of dues to be paid by each member is dependent upon attendance at such dances by such member.

"Listing and leads service"

shall mean the business of listing leads and information on various classes and types of personal property, as well as real property, including such listings as furniture, electrical appliances, toys, sporting goods, boats, tools, machinery, automobiles, and similar merchandise, regardless of the size, number, or price, and shall mean the furnishing of such leads and listings to clients or customers for a consideration, charge, or brokerage fee, and in the conducting and operating of which service the collection of all or any part of such consideration, charge, or other service or brokerage fee is made in advance of the actual consummation of the transaction of purchase, sale, lease, rental, or use of the real or personal property involved.

"Massage parlor and public bath establishment"

shall include every person who conducts a massage parlor, steam baths, bubble baths, Turkish baths, shower baths, or other health or beauty baths, or any school of massage or hydrotherapy.

"Peddling"

shall mean peddling or soliciting the sale of any goods, wares, or merchandise, services, or anything of value from or by means of a wheeled vehicle, including lunch wagons, at retail, in connection with a regularly established business on a regularly established or to be established route, and when persons so peddling are not temporarily engaged in such line of business in the City.

"Physical culture"

shall include places of business where instruction in physical culture, beauty culture, calisthenics, or exercises is given to subscribers or members of the public for compensation. "Physical culture" shall not include any gymnasium maintained in connection with a school where instructions other than physical culture is also given.

"Tool sharpening"

shall include every person managing or carrying on the business of grinding or sharpening scissors, knives, cutlery, or mechanical tools when the person conducting such business goes from place to place or from house to house.

(§ II D, Ord. 1440)

For the purposes of this article, unless otherwise apparent from the context, certain words and phrases and certain businesses listed under Classification B in this article are defined as follows:

"Motor truck"

shall mean a motor vehicle designed, used, or maintained primarily for the transportation of property.

"Truck sales"

shall mean and include every person engaged in the business of buying, selling, exchanging, or servicing motor trucks and/or truck tractors, either as a separate business activity or in conjunction with the business of a vehicle dealer, as defined in subsection (v) of Section 3-1.203 of this article.

"Truck tractor"

shall mean a motor vehicle designed and used primarily for drawing other vehicles and not so constructed as to carry a load other than a part of the weight of the vehicle and load so drawn.

(§ II D, Ord. 1440, as amended by § 1, Ord. 1595, and § 2, Ord. 26-NS, eff. December 4, 1968)

For the purposes of this article, unless otherwise apparent from the context, certain words and phrases and certain businesses listed under Classification C in this article are defined as follows:

"Advertising"

shall mean and include the manufacturing, painting, preparation, or creation of all types of show cards, signs, flags, banners, decorative displays or statuary, and billboards or the operation of a shop or plant for such purposes. "Advertising" shall not include the business of affixing, erecting, installing, maintaining, repairing, or distributing the same, which activity shall be deemed a separate business taxed pursuant to the provisions of Section 3-1.204 of this article and Article 3 of this chapter.

"Cleaning and dyeing business"

shall mean the business of cleaning, dyeing, blocking, or pressing any hats, clothing, wearing apparel, garments, fabrics, or similar materials.

"Contractor" and "subcontractor"

shall mean any person who, in any capacity other than as the employee of another with wages as the sole compensation, undertakes, offers to undertake, or purports to have the capacity to undertake, or who submits a bid to construct, alter, repair, add to, subtract from, improve, move, wreck, or demolish any building, highway, road, railroad, excavation, or other structural development or improvement, or to do any part there-of, including the erection of scaffolding or other structures or works in connection therewith, and including the eradication of, or the processing against, infestation by pests structurally injurious to buildings or structures, and shall include such contractors as are required to procure a license from the State pursuant to the provisions of Section 7000 et seq., of the Business and Professions Code of the State; provided, however, any person who merely furnishes materials or supplies without fabricating the same into, or consuming the same in, the performance of such work, and any manufacturing, fabricating, or production of any of the items, materials, or features which are, or may be, used, incorporated, fabricated, or introduced into the work or improvement for which any contract is made or executed shall be deemed a separate business.

"Freight forwarding"

shall mean the business of collecting or consolidating for shipment in carload lots or less or in truckload lots or less any goods, wares, or merchandise as agent or bailee for any person where a fee is charged for such service.

"House wrecking or house moving"

shall mean any person who contracts or agrees to wreck or dismantle any house, building, or structure of any kind or character for a consideration or a price, whether such consideration or price shall be payable in cash or a portion or all of the material salvaged from the wrecking of any house, building, or structure. Any person who purchases any house, building, or structure of any kind for the purpose of causing the same to be wrecked or dismantled or for the purpose of salvaging the whole or any part of such house, building, or structure shall be deemed to be engaged in the business of house wrecking.

"Laundry operator"

shall mean any person engaged in the business of washing or ironing any garments, wearing apparel, clothing, linens, fabrics, or other similar materials or articles of personal property.

"Linen supply business"

shall mean any person engaged in the business of operating a linen supply plant in the City or of furnishing or letting the use, for a fee or charge, of any towels, linens, aprons, bedding, napkins, table covers, or other articles of a similar nature.

"Loan company"

shall mean and include every person engaged in the business of lending money, advancing credit, lending credit, or arranging for the loan of money or the advancing of credit or the lending of credit for and on his or her own behalf or on behalf of any person, as principal, agent, or broker, whether security of any kind is taken for such loan or advance or not, or purchasing or discounting, or arranging for the purchase or discounting, of any obligation or evidence of money due or to become due, whether such obligation or evidence is secured, guaranteed or not, and whether the person so purchasing or arranging for the purchase of such obligation or evidence of money due acts as principal, agent, or broker.

"Manufacturing."

(Repealed by Section 1, Ord. 4-NS, eff. January 1, 1968)

"Motor vehicle"

shall have the meaning as set forth in the Motor Vehicle Transportation License Act of the State and in the Vehicle Code of the State.

"Operator"

shall have the meaning as set forth in the Motor Vehicle Transportation License Act of the State and in the Vehicle Code of the State.

"Public utilities" and "public service corporation"

shall include, but shall not be limited to, any person furnishing the public with communication, water, light, gas, power, or other public utility or service subject to regulation by the Public Utilities Commission of the State or operating pursuant to a franchise or contract with the City.

"Realty speculator"

shall include every person who engages in the business of selling real property in which such person has an equity or to which he or she has a title.

"Semitrailer"

shall have the meaning as set forth in the Motor Vehicle Transportation License Act of the State and in the Vehicle Code of the State.

"Speculative builder"

shall mean any person who uses his or her own funds or funds under his or her direction or control for the erection of any building or structure, the use of which building or structure will result in a potential source of income; provided, however, additions to commercial or industrial buildings where the roofed-over area added does not exceed 50% of the area of the existing building shall not be deemed to be a potential source of income.

"Taxicab",

for the purpose of the designation "transportation of persons for hire" shall mean any motor vehicle operated for the transportation of passengers for hire when such vehicle is driven by the owner, an employee or representative, or an independent contractor at rates per mile, trip, hour, day, week, or month and routed under the direction of such passengers or of the persons hiring the same.

"Tractor"

shall have the meaning as set forth in the Motor Vehicle Transportation License Act of the State and in the Vehicle Code of the State.

"Trailer"

shall have the meaning as set forth in the Motor Vehicle Transportation License Act of the State and in the Vehicle Code of the State.

(Repealed by Section 3, Ord. 487-NS, eff. June 5, 1991).

"Truck rental"

shall mean every person engaged in the business of renting or letting the use of any motor vehicle, tractor, trailer, or semitrailer to another person to be used for hauling, carrying, or delivering property.

"Vehicle"

shall have the meaning set forth in the Motor Vehicle Transportation License Act of the State and in the Vehicle Code of the State.

(Repealed by Section 3, Ord. 487-NS, eff. June 5, 1991).

(§ II D, Ord. 1440, as amended by § 1, Ord. 4-NS, eff. January 1, 1968, § 2, Ord. 26-NS, eff. December 4, 1968, § 1, Ord. 53-NS, eff. December 7, 1970, and § 3, Ord. 487-NS, eff. June 5, 1991)

Every person who, within the City, engages in the businesses set forth in this section under Classification A, or who conducts or engages in the business of selling or offering for sale anything of value at retail and not otherwise classified or taxed by the provisions of this chapter, or who engages in or conducts any trade, calling, occupation, vocation, profession, business, activity, or other means of livelihood not as an employee of another, or who engages in a business not otherwise classified or taxed by the provisions of this chapter, whether or not specifically assigned to Classification A in this section, shall pay one of the following annual business license taxes, whichever amount is greatest:

(a) The amount of one ($1.00) dollar for each $1,000 of gross receipts, or fractional part thereof, in the preceding tax period; or

(b) The amount of $10 per average number of employees as determined pursuant to the provisions of Section 3-1.213 of this article; or

(c) The minimum amount of $60 or such other minimum tax as is set forth in the following table; provided, however, the maximum tax imposed in any one tax period on the professions, trades, and retail businesses which come within Classification A shall be $4,000:

CLASSIFICATION A

(d) Any types of businesses located in the City's Central Business District Area, for which the annual minimum business license fee is less than $100, the annual minimum business license fee shall be $100.

(§ II A, Ord. 1440, as amended by § 1, Ord. 1513, and § 1, Ord. 1545, and § II F, Ord. 1440, as added by § 2, Ord. 1594, as amended by § 1 (a), Ord. 157-NS, eff. January 1, 1977, § 1, Urgency Ord. 340-NS, eff. December 20, 1982, § 1, Ord. 350-NS, eff. August 31, 1983, § 2, Ord. 415-NS, eff. January 1, 1987, and § 1, Ord. 475-NS, eff. September 5, 1990)

Every person who, within the City, engages in the businesses set forth in this section under Classification B, or who engages in the business of selling or offering for sale at wholesale anything of value or suitable for use, and is not otherwise classified or taxed by the provisions of this chapter, whether or not specifically assigned to Classification B in this section, shall pay one of the following annual business license taxes, whichever amount is greatest.

(a) The amount of one ($1.00) dollar for each $1,000 of gross receipts, or fractional part thereof, in the preceding tax period; or

(b) The amount of $10 per average number of employees as determined pursuant to the provisions of Section 3-1.213 of this article; or

(c) The minimum amount of $60 or such other minimum tax as set forth in the following table; provided, however, the maximum tax imposed in any one tax period on wholesale selling which comes within Classification B shall be $4,000:

Classification B

(d) Any types of businesses located in the City's Central Business District Area, for which the annual minimum business license fee is less than $100, the annual minimum business license fee shall be $100.

(§ II B, Ord. 1440, as amended by § 1, Ord. 1545, and § II F, Ord. 1440, as added by § 2, Ord. 1594, as amended by § 2, Ord. 26-NS, eff. December 4, 1968, § 1 (b), Ord. 157-NS, eff. January 1, 1977, § 2, Ord. 415-NS, eff. January 1, 1987, § 1, Ord. 475-NS, eff. September 5, 1990, and § 5, Ord. 487-NS, eff. June 5, 1991)

(a) Every person who, within the City, engages in the businesses set forth in this section under Classification C, and selling anything of value or suitable for use, or who engages in the business of jobbing, contracting, or transporting persons or property for hire, or in the utility business, and is not otherwise classified or taxed by the provisions of this chapter, whether or not specifically assigned to Classification C of this section, shall pay one of the following annual business license taxes, which amount is greatest:

(a ) The amount of one ($1.00) dollar for each $1,000 of gross receipts, or fractional part thereof in the preceding tax period; or

(b) The amount of $10 per average number of employees as determined pursuant to the provisions of Section 3-1.213 of this article; or

(c) The minimum amount of $60 or such other minimum tax as is set forth in the following table; provided, however, the maximum tax imposed in any one tax period on the professions, trades, and retail businesses which come within Classification C shall be $4,000.

The businesses specifically assigned to Classification C are set forth in the following table:

CLASSIFICATION C

(d) Any types of businesses located in the City's Central Business District Area, for which the annual minimum business license fee is less than $100, the annual minimum business license fee shall be $100.

(§ II C, Ord. 1440, as amended by § 1, Ord. 1545, and § 1, Ord. 1594, and § II F, Ord. 1440, as added by § 2, Ord. 1594, as amended by § 2, Ord. 4-NS, eff. January 1, 1968, § 2, Ord. 26-NS, eff. December 4, 1968, § 1 (c), Ord. 157-NS, eff. January 1, 1977, § 2, Ord. 415-NS, eff. January 1, 1987, § 1, Ord. 475-NS, eff. September 5, 1990, and § 6, Ord. 487-NS, eff. June 5, 1991)

Regardless of any other provision of this chapter, effective January 1, 1966, a maximum tax in any one tax period is hereby imposed on the businesses, professions, trades, and activities which come within Classifications A, B, and C as follows:

(a) Classification A: professions, trades, and retail businesses, $4,000;

(b) Classification B: wholesale selling, $4,000; and

(c) Classification C: jobbing, contracting, utilities, and vehicle dealers, $4,000.

(§ II F, Ord. 1440, as added by § 2, Ord. 1594, as amended by § 3, Ord. 4-NS, eff. January 1, 1968, § 2, Ord. 26-NS, eff. December 4, 1968, § 2, Ord. 415-NS, eff. January 1, 1987, and § 2, Ord. 475-NS, eff. September 5, 1990)

(a) Single ownership. Every person who has a business interest in the maintenance of any amusement, entertainment, or vending machine or device, the operation of which device is taxed pursuant to the provisions of this chapter, who receives, or is entitled to receive, any share of the proceeds or profits from the operation of such device, or who, for profit or gain, permits its maintenance in his or her place of business, or who maintains the device or lets its use in another's place of business for either a fixed or variable charge or recompense shall be deemed to be in the business of operating the device and shall be liable for the payment of the tax fixed by the provisions of this article. (Also see Section 3-1.204 of this article.)

(b) Joint interests. Where two or more persons are interested financially in the maintenance or operation of any such device, the payment of such tax by any one of them shall constitute proper payment.

(c) Tax on amusement centers and mechanical amusement devices, machines, or games. The business license tax upon the businesses, amusement devices, machines, or games which are described in this subsection, which are owned or operated by the same person, shall be a gross receipts tax in the amount set forth in Section 3-1.204 of this article. Such businesses, amusement devices, machines, or games are as follows: amusement centers, whether owned or operated by another person; and businesses engaged in the selling, lending, leasing, licensing, renting, or letting on shares of mechanical amusement devices/machines or games of skill or amusement or entertainment machines or devices, the operation of which is permitted, controlled, obtained, conducted, allowed, authorized, or made possible by the depositing therein of a coin, plate, disc, slug, or key into any slot, crevice, or other opening or receptacle, or by the payment of any fee, and where such machine, contest, device, game, table, board, or amusement test, whether or not it provides a means of testing the skill of the operator thereof, or is solely for entertainment.

(d) Exemptions. The provisions of this article shall not require the payment of any tax for the maintenance or operation of the following:

(1) Postage stamp machines;

(2) Devices dispensing sanitary or hygienic articles, drinking cups, towels, medicines, or cosmetics, which devices are entirely owned and supplied by the owner or operator of the premises where the devices are installed and are maintained solely for the convenience of employees, visitors, or customers and not for profit to such owner or operator or to any other person; and

(3) Any such devices maintained by a bona fide social club if the devices are owned solely by such club and operated solely for the amusement of the members of such club as an incident to the purpose of the club.

(§ II D, Ord. 1440, as amended by § 2, Urgency Ord. 340-NS, eff. December 20, 1982)

(§ II D, Ord. 1440; repealed by § 2, Ord. 350-NS, eff. August 31, 1983)

The business license tax for accommodations, not including hotels, shall be determined from the aggregate gross receipts in excess of $5,000 from all locations in the City if such accommodations are in the same ownership or operated by the same lessee. (Also see Section 3-1.204 of this article.)

(§ II D, Ord. 1440)

If a dancing academy is conducted at the same location and under the same management as a public dance hall, only one minimum tax need be paid. (Also see Section 3-1.204 of this article.)

(§ II D, Ord. 1440)

Insurance brokers shall be taxed only to the extent that such brokers' gross commissions are attributable to business transacted with or for insurance companies for which they are not acting in the capacity of duly appointed agents. (Also see Section 3-1.204 of this articles)

(§ IX D, Ord. 1440)

In determining the number of employees for the purpose of fixing the tax due pursuant to the provisions of this chapter, the employer shall take the number of employees earning wages, salaries, or any other remuneration during the pay periods ending nearest the fifteenth (15th) day of each month as shown by Form DE3 of the Employment Development Department of the State, or any other form which may be adopted for reporting payments due under the Unemployment Insurance Act, for each month of the previous tax period, adding the same, and dividing by 12. If the employer has been in business less than one tax period, he or she may use the average number of employees as shown on such form for the last quarter. If the employer has not previously engaged in business, he or she may estimate the average number of employees who will be employed by him or her during the remainder of the tax period, pay the tax due on such number, and, within 30 days after the end of the tax period, file a verified statement of the actual number of employees, and pay any additional amount due. In determining the total number of employees, there shall also be included any other person who is at any time in such tax period actively engaged in the operation or conduct of such business, whether as owner, member of the owner's family, partner, agent, manager, solicitor, salesman, or any other person employed or working for some form of compensation.

(§ II D, Ord. 1440, as amended by § 2, Ord. 415-NS, eff. January 1, 1987)

For the purposes of taxing public service corporations and public utilities under Classification C, the gross receipts and average number of employees shall only include those receipts resulting from, or attributable solely to, and only those employees who are actually engaged in the operation of such public utility business within the City and shall not include those receipts attributable to, nor employees engaged in, the interstate activities of such business. Such gross receipts or average number of employees may be determined by an allocation formula approved and adopted by a resolution of the Council fairly calculated to determine the approximate gross receipts attributable to, or average number of employees engaged in, such activity within the City; provided, however, the provisions of all laws with reference to the granting of a franchise and requiring the payment of a franchise tax shall remain in full force and effect, and any franchise tax paid pursuant to such laws by any such utility or corporation shall be credited against any tax imposed by the provisions of this chapter on such public utility service only. Any retail business shall be subject to the rates provided in this chapter for such type of business. (Also see Section 3-1.206 of this article.)

(§ II D, Ord. 1440)

If street cars and buses containing advertising also traverse areas outside the City, the gross receipts from such advertising activity in such street cars and buses shall be determined by an allocation formula approved and adopted by a resolution of the Council fairly calculated to determine the gross receipts attributable to such activity in the City and may be based on the approximate proportion which the number of miles traversed in the City bears to the total number of miles traversed by such streetcars and buses. (Also see Section 3-1.204 of this article.)

(§ II D, Ord. 1440)

The taxable gross receipts for commission brokers shall include all commissions charged or received, all receipts, cash, credits, and property of any kind or nature received for the performance of any service, act, or employment as such broker, and all trading profits without any deduction therefrom on account of trading losses, labor or service costs, other costs of engaging in business, or any other expenses whatever. (Also see Section 3-1.204 of this article.)

(§ II D, Ord. 1440)

For the purpose of determining the gross receipts for vehicle dealers, the receipts from the sale of, or charges for, tires, accessories, service, parts, warranties, interest earned, rentals, finance charges earned, all incidentals, and the sale price of new and used automobiles, vehicles, and motor vehicles shall be included; provided, however, the actual allowance for used cars or anything taken for which credit is given may initially be deducted from the sale price of any vehicle sold but shall subsequently be included upon the resale of such trade-in. (Also see Section 3-1.205 of this article.)

(§ II D, Ord. 1440, as amended by § 1, Ord. 1595, and § 2, Ord. 26-NS, eff. December 4, 1968)

Gross receipts for contractors and subcontractors shall also include the total cost of the job or project covered by the contract to which the contractor is a party, without a deduction for subcontracts, and irrespective of whether the contract is one on a fixed price or on a cost plus basis, or one under the terms of which the contractor acts as agent for the owner; provided, however, on jobs or projects located outside the City, such contractor or subcontractor may deduct from his or her gross receipts the payments made to subcontractors upon furnishing to the Director of Finance the names of, addresses of, and the amounts paid to such subcontractors. (Also see Section 3-1.206 of this article.)

(§ II D, Ord. 1440, as amended by § 2 (115), Ord. 624-NS, eff. Dec. 15, 1999)

No tax shall be imposed upon any person who, in the conduct of another business in the City, engages in a loan business solely with customers or suppliers of such other business; provided, however, if such other business is subject to a tax measured by gross receipts, all interest and other charges received as a result of such loaning activity shall be included in the gross receipts of such other business. Gross receipts shall include interest or other charges or compensation received for such loaning activity, incidental services, and gross profits. (Also see Section 3-1.206 of this article.)

(§ II D, Ord. 1440)

For the purpose of taxing realty speculators, the gross receipts shall be the gross receipts in excess of the purchase price of real property in which such realty speculator has an equity or to which he or she has a title. (Also see Section 3-1.206 of this article.)

(§ II D, Ord. 1440)

In addition to the business license tax imposed upon businesses regularly established in the City in the classifications described in this article, there is hereby imposed an additional business license tax in an amount equal to seventeen and one-half (17.5%) percent of the business license tax otherwise imposed upon such businesses for the purpose of raising General Fund revenues to be used for the publicity and promotion of the City; provided, however, the maximum amount of any such additional business license tax shall be the sum of $200. Such additional business license tax shall be due and payable at the same time as the regular business license tax required to be paid pursuant to this article relating to such taxes.

This section shall be in effect for all business licenses obtained between July 1, 1992, and June 30, 1993, inclusive; this section shall no longer be effective on July 1, 1993.

(§ 1, Ord. 184-NS, eff. January 1, 1978, as amended by § 3, Ord. 475-NS, eff. September 5, 1990, and § 1, Ord. 510-NS, eff. July 1, 1992)