Pomona Municipal Code § 50-458 Tax supplemental

Footnotes:

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State Law reference— Additional license tax with business improvement districts, Business and Professions Code § 36000 et seq.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Additional tax for a business license means the tax established by this article initially or as may be changed in accordance with the procedures prescribed in this article for businesses conducting their activities within a business promotion district, in addition to the regular tax imposed upon various businesses generally not in such business promotion district.

Business means all types of businesses.

Business promotion district means an area in the city which has been designated a business promotion district pursuant to the procedures set forth in this article.

(Code 1959, § 14-30; Ord. No. 1927, § 1)

Cross reference— Definitions generally, § 1-2.

Those provisions of the law set forth in Streets and Highways Code div. 18, pt. 5 (Streets and Highways Code § 36000 et seq.), not inconsistent with this article, are hereby adopted.

(Code 1959, § 14-30.1; Ord. No. 2081, § 1)

(a) Whenever this article provides for a hearing and a notice therefor, such notice shall be given as follows:

(1) One publication in a newspaper published and circulated in the city.

(2) Mailing of such notice, postage prepaid, in a sealed envelope, by the United States mail, addressed to all businesses which conduct activities within any proposed or established business promotion district, as shown upon the active business licenses on file with the director of economic development and to all property owners in such district as shown upon the last equalized assessment roll of the county at the addresses shown on such roll.

(3) Both publication and mailing of notices shall be completed by at least ten days prior to the holding of any hearing required by this article, and such notices shall contain the designation of the time and place of the hearing and a statement describing the subject matter of such hearing.

(b) Whenever a hearing is held under this article, the city council shall hear all protests and receive evidence of or against a proposed action. The council shall also rule upon all protests which shall be final, and the council may continue the hearing from time to time. Proceedings shall terminate if protest is made by businesses in the proposed business promotion district which pay a majority of the taxes within the business promotion district under the general business license tax.

(Code 1959, § 14-31; Ord. No. 1927, § 1; Ord. No. 2081, § 6; Ord. No. 3357, § 16; Ord. No. 3893, § 23)

The purpose and intent of this article is to impose a tax on businesses within a business promotion district which is in addition to the general business license tax in the city and to use such proceeds, unless otherwise provided, for any of the following purposes:

(1) The acquisition, construction or maintenance of parking facilities for the benefit of the district.

(2) Decoration of any public place in the district.

(3) Promotion of public events which are to take place on or in public places within the district.

(4) Furnishing of music in any public place in the district.

(5) The general promotion of retail trade activities in the district.

(Code 1959, § 14-32; Ord. No. 1927, § 1; Ord. No. 2081, § 2)

State Law reference— Use of revenue, Streets and Highways Code §§ 36000, 36003, 36063.

The council may establish a business promotion district by the following procedure:

(1) Adoption of a resolution of the intention to establish a business promotion district which shall contain the following information:

a. A description of the proposed boundaries of such district.

b. The time and place when a hearing shall be held by the council to determine whether or not to adopt a resolution to establish such district.

c. The uses to which the additional revenue derived from the additional tax for a business license will be put, which shall be the same as those provided for by this article.

d. That the establishment of a business promotion district shall cause an additional tax for business licenses for those businesses conducting their activities in such district and that such increase shall be in accordance with the schedule provided by this article, which schedule shall be set forth at length in the resolution.

e. That any interested person may file a written protest prior to the hearing and may also appear at the hearing and present evidence; provided, however, no person may attack the proceeding on any ground not stated in a written protest filed prior to the time of hearing.

(2) Notice of the hearing provided for by the resolution of intention shall be published and mailed in accordance with section 50-453(a), except, however, such notice shall consist of a complete copy of the resolution of intention to establish a business promotion district.

(3) The hearing specified in the resolution of intention shall be held prior to the adoption of a resolution establishing a business promotion district. Such hearing shall be held in accordance with section 50-453(b).

(4) If it is determined by the council after the hearing that such a district should be created, the council may approve of such a district by adopting a resolution establishing the district. This resolution shall contain the following information:

a. The number, date and title of the resolution of intention pursuant to which it was adopted.

b. The time and place the hearing was held concerning the formation of such district.

c. The description of the boundaries of such district.

d. A statement that the business in the district created by the resolution shall be subject to the provisions of the additional tax provided by this article.

e. A statement that a business promotion district has been created pursuant to this article. The council may, however, modify the boundaries of the district as described in the resolution of intention based upon the evidence presented, provided the council proposes such change and continues the hearing until a later time and notice of the proposed change and the time and place of the continued hearing is given in accordance with section 50-453(a).

(Code 1959, § 14-33; Ord. No. 1927, § 1)

State Law reference— Similar provisions, Streets and Highways Code §§ 36021, 36022, 36025.

(a) There is hereby imposed the tax in this section for a business license for all businesses conducting their activities in a business promotion district, which is in addition to the regular tax imposed upon various businesses generally not in such business promotion district.

(b) All businesses in such district shall be subject to this additional taxation if they are subject to taxation by the city under article VIII of this chapter.

(c) The tax imposed by this article as an additional tax for a business license shall be based upon the following schedule:

(1) Class I businesses. This class shall include all businesses which front on a pedestrian mall established pursuant to the Pedestrian Mall Law of 1960 between Main Street and Linden Street whose retail sales business accounts for more than 75 percent of the gross receipts of such businesses. Businesses in this class shall be taxed as an additional tax for a business license 1 4/10 times the ordinary business license tax not to exceed $7,500.00 annually.

(2) Class II businesses. This class shall include all businesses not fronting on a pedestrian mall established pursuant to the Pedestrian Mall Law of 1960 and also businesses that have retail sales which account for more than 75 percent of the gross receipts of such business. Businesses in this class shall be taxed as an additional tax for a business license nine-tenths times the ordinary license tax not to exceed $7,500.00 annually or three-tenths of one percent of gross annual receipts or whichever amount is less.

(3) Class III businesses. Businesses in this class shall be taxed as an additional tax for a business license 1 6/10 times the ordinary business license tax, not to exceed $1,500.00 or three-tenths of one percent of gross annual receipts, whichever amount is less. Class III businesses shall include the following:

a. Secondhand dealers.

b. Stock and bond brokers, real estate and personal loan agents and savings and loan associations.

(4) Class IV businesses. Businesses in this class shall be taxed as an additional tax for a business license nine-tenths times the ordinary business license tax not to exceed three-tenths of one percent of gross annual receipts. Class IV businesses shall include the following:

a. Advertising agencies.

b. Apartments, motels or roominghouses, with more than two rentals, whether located in one or various locations.

c. Auto and appliance repair.

d. Barbershops.

e. Beauty shops.

f. Cafes or restaurants.

g. Child care.

h. Contractors.

i. Equipment rental, including auto and truck rentals.

j. Gardening.

k. Hotels.

l. Manufacturing and processing, including product research and development, newspaper and job printing, and wholesaling.

m. Massage parlors.

n. Medical and dental laboratories.

o. Newspaper and magazine agencies.

p. Photo studios.

q. Physical culture studios or gymnasiums.

r. Public utilities, including gas, electric, telegraph and telephone.

s. Trading stamp agencies.

t. Trailer parks.

u. Training schools.

v. Undertaking establishments.

(5) Class V businesses. Businesses in this class shall be taxed as an additional tax for a business license four-tenths times the ordinary business license tax, not to exceed three-tenths of one percent of gross annual receipts. Class V businesses shall include the following:

a. Attorneys at law.

b. Accountants, including public and certified public.

c. Chiropractors.

d. Electronic data processing centers.

e. Engineers.

f. Medical and dental doctors, including osteopaths.

g. Psychologists.

h. Public bookkeepers.

i. Real estate brokers.

j. Veterinarians.

(6) Class VI businesses. This class shall include all businesses not listed as class I, II, III, IV, or V in this subsection. Businesses in class VI shall be taxed as an additional tax for a business license four-tenths times the ordinary business license tax or three-tenths of one percent of gross annual receipts, whichever amount is less.

(d) A new business in such district shall be exempt from any assessment under this article for three months after opening doors for business and will then be assessed in accordance with its classification, with the annual amount due to be paid on a pro rata basis depending upon the portion of the year during which assessments are due and payable.

(e) Any business, person or institution located within the business promotion district which or who is exempt from the payment of a business license tax by the state constitution is not taxed under this article, but may make a voluntary base contribution of $87.50 and an additional $17.50 for each employee working within the business promotion district. Such contributions shall be used for the purposes provided by this article. Any business may also make contributions, in excess of the amount provided for in this article, to be used for the purposes provided for by this article.

(Code 1959, § 14-34; Ord. No. 2686, §§ 1, 2; Ord. No. 1927, § 1; Ord. No. 2160, § 1; Ord. No. 2357, § 1; Ord. No. 2399, § 1; Ord. No. 2787, §§ 1—6; Ord. No. 2909, § 2 (part))

State Law reference— Tax authorized, Streets and Highways Code § 36000; tax rate, Streets and Highways Code § 36060.

The maximum tax provided for by this article for any business shall not exceed $1,500.00 per year.

(Code 1959, § 14-39; Ord. No. 1942, § 1)

As clarification of the tax imposed by section 50-456, but not for the purposes of amending or repealing of any provision contained therein, it is expressly the intention of that section and this article to impose the tax provided for in that section as an additional tax to that provided for an ordinary business license outside of a business promotion district, and therefore both the tax provided for in the schedule of tax set forth by section 50-456(c), plus the business license tax imposed by article VIII of this chapter, shall be paid by businesses located within a business promotion district established pursuant to this article.

(Code 1959, § 14-34.1; Ord. No. 2081, § 3)

The collection of the additional tax for a business license for any business promotion district shall be made at the same time and in the same manner as any other business license tax.

(Code 1959, § 14-35; Ord. No. 1927, § 1)

Changes may be made in the boundaries of any business promotion district by resolution of the council; however, no changes shall be made unless and until a hearing is held and notice thereof is given in accordance with section 50-453. Such notice shall contain the time and place when the hearing shall be held and a description of the proposed change of the district boundary.

(Code 1959, § 14-36; Ord. No. 1927, § 1)

State Law reference— Changes in boundaries of district, Streets and Highways Code § 36024.

Changes may be made in the rate or use of the additional tax imposed pursuant to this article for a business license by ordinance of the council; however, no changes shall be made unless and until a hearing is held and notice thereof is given in accordance with section 50-453. Such notice shall contain the time and place where the hearing shall be held and a description of the proposed change in the rate or use of the additional tax for a business license.

(Code 1959, § 14-37; Ord. No. 1927, § 1; Ord. No. 2081, § 4)

State Law reference— Rate changes, Streets and Highways Code § 36061.

A business within a business promotion district established pursuant to this article shall not be issued a business license unless and until such business has paid both the business license tax provided for in this article and article VIII of this chapter.

(Code 1959, § 14-38; Ord. No. 1939, § 1; Ord. No. 2081, § 5)