HomeMy WebLinkAboutOrd 1990-2401 ORDINANCE NO. 2401
AN ORDINANCE OF THE CITY OF CHULA VISTA ADDING SECTION 5.04.145
TO THE CHULA VISTA MUNICIPAL CODE RELATING TO BUSINESS LICENSE
TAXES FOR OFFSITE, MULTIUSER HAZARDOUS WASTE FACILITIES
The City Council of the City of Chula Vista does ordain as follows:
SECTION I: That Section 5.04.145 is hereby added to Chapter 5.04 of the
Chula Vista Municipal Code to read as follows:
Sec. 5.04.145 Rates-For Offsite, Multiuser Hazardous Waste Facilities.
In accordance with Division 20, Chapter 6.5 of the State of California
Health and Safety Code, Section 25173.5, multiuser hazardous waste
facilities are hereby assessed a business license tax in the amount and
manner as follows:
A. Gross Receipts Tax Rate. The tax shall be equal to 10% of the
facility's annual gross receipts for the treatment, storage, or
disposal of hazardous waste, except for that portion of the
facility's gross receipts which are derived from the recycling of
hazardous wastes or the treatment of infectious wastes.
B. Payment Schedule.. The business license tax for hazardous waste
facilities shall be paid quarterly, in advance, in accordance with
the specific provisions detailed under Section 5.04.010 and Section
5.04.020.
C. Gross-Receipts-Basis for Calculatin~/Estimatin~ Tax. The business
license tax for a given calendar year after the first calendar year
in which the facility carries on business shall be based on the
actual amount of gross receipts received by the facility during the
preceding tax year. The taxpayer shall submit to the Finance
Director a certified statement, upon a form provided by the City,
setting forth the actual amount of gross receipts, as defined
herein, received for the preceding calendar year.
If the facility has not carried on business within the City for an
entire calendar year preceding the tax period, the taxpayer shall
estimate the tax due based on monthly or quarterly performance,
and/or other relevant data and such tax, as estimated, shall be the
tax due for that year. The taxpayer shall submit such information
on the facility's gross receipts as the Finance Director may
require. The taxpayer shall furnish the Finance Director with a
certified statement showing the actual gross receipts earned,
Ordinance No. 2401
Page 2
within thirty (30) days after the expiration of the tax period for
which the license was issued. The Finance Director shall, in turn,
ascertain the actual amount due after deducting the amount paid at
the time such license was first issued. Any adjustments shall be
made within thirty (30) days after such ascertainment.
D. Operative Date. The tax herewith levied shall apply commencing
upon the date that the taxpayer is next required to obtain a
business license. Nothing herein shall affect the effective date
of this ordinance.
E. Records Inspection. The provisions of Section 5.04.180,
"Records-Inspection Required-Viol ation -Penalty", shall apply to
instances where the business license tax is based on gross receipts.
F. Confidentiali}~ of Information. It shall be a misdemeanor for the
Director of Finance or any person having any administrative duty
under the provisions of this Chapter to make known any information
contained in the application for license or obtained while
performing the duties required under this section. Nothing in this
section shall, however, be construed to prevent:
(1) the disclosure of information as may be reasonably necessary
in any proceeding brought to determine the existence or
amount of any license tax liability of the particular
taxpayer;
(2) the disclosure of the names and addresses of persons to whom
licenses have been issued and the general type or nature of
their business;
(3) the disclosure of general statistics pertaining to groups of
businesses.
SECTION II: This ordinance shall take effect immediately upon its second
reading and adoption.
Presented by Ap d~ t orm ~
Ly hris~opher ~ Bruce M. Boogaa~
Director of Finance City Attorne
Ordinance No. 2401
Page 3
PASSED, APPROVED, and ADOPTED by the City Council of the City of Chula
Vista, California, this 9th day of October, 1990, by the following vote:
AYES: Councilmembers: McCandliss, Moore, Nader, Cox
NOES: Councilmembers: None
ABSENT: Councilmembers: Malcolm
ABSTAIN: Councilmembers: None
· Cox, Mayor
ATTEST:
Beverly/A. Authelet, City Clerk
STATE OF CALIFORNIA )
COUNTY OF SAN DIEGO ) ss.
CITY OF CHULA VISTA )
I, Beverly A. Authelet, City Clerk of the City of Chula Vista, California, do
hereby certify that the foregoing Ordinance No. 2401 had its first reading on
October 2, 1990, and its second reading and adoption at a regular meeting of
said City Council held on the 9th day of October, 1990.
Executed this 9th day of October, 1990.
~A(thelet, City Clerk