HomeMy WebLinkAbout93-11 - Amending Sections 5.08.010, 5.08. 020, 5.08.022 and Rescinding Section 5.08.024, of Chapter 5.08, and Adding Section 5.08.005 to Chapter 5.08 of the Newport Beach Municipal Code Pertaining to Business TaxNO. 93 -11
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
NEWPORT BEACH AMENDING SECTIONS 5.08.010, 5.08.
020, 5.08.022 AND RESCINDING SECTION 5.08.024, OF
CHAPTER 5.08, AND ADDING SECTION 5.08.005 TO
CHAPTER 5.08 OF THE NEWPORT BEACH MUNICIPAL CODE
PERTAINING TO BUSINESS TAX.
•The City Council of the City of Newport Beach does hereby
ordain as follows:
Section 1: Sections 5.08.010, 5.08.020, and 5.08.022
of the Newport Beach Municipal Code are hereby amended to read:
5.08.010 BUSINESS TAX - OUT OF TOWN BASED BUSINESSES
5.08.020 BUSINESS TAX - RESIDENTIALLY BASED BUSINESSES
5.08.022 BUSINESS TAX - COMMERCIALLY BASED BUSINESSES
5.08.010 Business Tax - out of Town Based Businesses
Every out of town based business as defined by this Chapter shall
pay an annual business license tax as established by Resolution of
the City Council. The business license tax shall automatically be
adjusted each year in July to reflect the percentage change,
rounded to the nearest dollar, in the cost of doing business as
measured by the Consumer Price Index.
5.08.020 Business Tax - Residentially Based Businesses
Every residentially based business as defined by this Chapter
shall pay an annual business tax as established by Resolution of
the City Council. The business license tax shall automatically be
adjusted each year in July to reflect the percentage change,
rounded to the nearest dollar, in the cost of doing business as
measured by the Consumer Price Index.
5.08.022 Business Tax - Commercially Based Businesses
Every commercially based business as defined by this Chapter shall
pay an annual business tax as established by Resolution of the City
Council. The business license tax shall automatically be adjusted
each year in July to reflect the percentage change, rounded to the
nearest dollar, in the cost of doing business as measured by the
Consumer Price Index.
Section 2: Section 5.08.005 is hereby added to read:
5.08.005 BUSINESS TAX - DEFINITIONS
5.08.005 Business Tax - Definitions
(a) The term "Out of Town Based Business" shall mean any
•business conducted or represented within the City that does not
maintain a permanent place of business with the corporate limits of
the City.
(b) The term "Residentially Based Businessll shall mean any
business that is conducted or represented from a residential
dwelling unit, as defined by Title 20 of this Code, within the
corporate limits of the City.
(c) The term IlCommercially Based Business" shall mean any
business conducted or represented from a non - residential building
or structure within the corporate limits of the City.
(d) The term IlEmployeel^ shall mean employee as defined by the
Internal Revenue Service.
(e) The term "Consumer Price Index" shall mean the United
States Department of Labor Bureau of Labor Statistics Consumer
Price Index, Los Angeles- Anaheim - Riverside (1982 -84 =100).
Section 3: This Ordinance was introduced at a regular
meeting of the City Council of the City of Newport Beach held on
the 10th day of May, 1993, and adopted on the 24th day of May,
1993, by the following vote, to -wit:
AYES, COUNCILMEMBERS
SANSONE, WATT, TURNER, HART, COX, DEBAY
NOES,
h01
ABSENT COUNCILMEMBERS
NONE