San Leandro Municipal Code Art. 1 Purpose

(Legislative History: Ordinance No. 87-022, 12/7/87; Ordinance No. 93-027, 12/20/93 (Section 2-2-100); Ordinance No. 94-027, 12/5/94; Ordinance No. 95-020, 11/6/95 (Section 2-2-100))

This Chapter is enacted for the purpose of regulation and raising revenue for general municipal purposes, except that where a license shall be required for the conduct of business by the State for regulatory purposes or where no license may be required by law for regulatory purposes, the purpose shall be solely that of raising revenue. That portion of the business license fee, if any, imposed for regulatory purposes is a fee, whereas that portion imposed for revenue purposes is a tax regardless of the description herein as a "fee" or "tax."