National City Municipal Code Art. I General

A. This chapter is enacted to raise revenue for municipal purposes. The business tax is revenue to the general fund for the privilege of conducting business within the city of National City and receiving the benefits of various city services. The provisions of this chapter are principally revenue in nature but shall also have regulatory provisions for business compliance.

B. This chapter is a recodification of prior regulations governing business taxes. It applies to all persons conducting business within National City. It establishes requirements for payment and procedures for licensing, administration and enforcement of the business tax.

(Ord. 2247 § 1 (part), 2004; Ord. 2224 § 2 (part), 2003)

A. Except as provided in Section 6.04.020(B), persons required to pay a business tax for the privilege of conducting business under the provisions of this chapter shall not be relieved from the payment of any tax or permit fee required under any other ordinance of the city, and shall remain subject to the regulatory provisions of all other ordinances. Payment of the business tax and issuance of a business tax license does not authorize the conduct of any business or act in violation of any law or regulation applicable to that business or its location. It shall not be a defense to any act performed in violation of this code that a business tax license was issued.

B. The residential rental tax that is imposed on owners and operators of residential rental units pursuant to Chapter 6.20 is in lieu of the tax imposed by this chapter. Except as noted, the provisions of this chapter shall apply to the administration and enforcement of Chapter 6.20 regarding payment, administration and enforcement of the residential rental tax.

(Ord. 2224 § 2 (part), 2003)

A. The amendments made to this chapter by Ordinance 2224, 2003, constitute a recodification of previously existing provisions and a republication of the schedules and appendices of or applicable to this chapter, together with clarifying amendments regarding business taxes, and shall not be construed as imposing any new or higher tax applicable to businesses in the city.

B. Appendix A to Ordinance 1606 adopted on November 15, 1977, established a tax schedule by industry classification. It is referred to in this chapter as the "business tax rate classification schedule." It maintains existing tax classification schedules based on business classification. A copy is on file in both the office of the collector and the city clerk.

C. Appendix A to Ordinance 2037 adopted September 1, 1992, established the annual business tax payable based on classification and gross receipts, and is republished and recodified as Appendix A to this chapter. It is titled "Gross Receipts Tax Table."

D. Appendix B is added to this chapter to list the various specific flat rate taxes that were previously adopted by Ordinances 1012, 1337, 1788, 1606 and 2037, for particular types of businesses, thereby republishing and recodifying those taxes. Appendix B is titled "Flat Tax Rate for Specific Businesses."

(Ord. 2224 § 2 (part), 2003)

The city council declares that the invalidity of any section or portion of this chapter as recodified by Ordinance 2224, 2003, shall not affect the validity of any other remaining section or portion; that the council would have adopted each of those remaining portions, notwithstanding any later declared invalidity. If any provision is determined by a court to be invalid, it shall be severed, or if it can be judicially interpreted in a way that would harmonize it with the remaining provisions, then it may be applied as interpreted, so as to give full purpose, meaning and effect to the remaining provisions of this chapter.

(Ord. 2224 § 2 (part), 2003)