1993 ORD O-08-93 - Laserfiche WebLink

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1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 ORDINANCE NO. 0-08-93 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF COLTON AMENDING SECTIONS OF TITLE 5 OF THE COLTON MUNICIPAL CODE (BUSINESS LICENSE ORDINANCE) THE CITY COUNCIL OF THE CITY OF COLTON DOES HEREBY ORDAIN AS FOLLOWS: Section 1. Section 5.02.260 is deleted. Section 2. Section 5.02.380 is amended to read as follows: 5.02.380 Scope. Every person who engages in business at a fixed place of business within the city except as shown in Sections 5.02.480 through 5.02.730, shall pay a license tax based upon gross receipts at the rates and in the classifications set forth in Sections 5.02.390 through 5.02.470 or changes thereto. Such tax shall in no event exceed seventy-five percent (75%) Section 3. Section 5.02.430 subsection B.1 through B.8 are deleted and replaced with the following: 1. A person may deduct one -hundred percent (100%) of gross receipts deemed to be directly attributable to selling activities carried on by such person outside the City if the person has in place a similar business license or permit in the location outside the City and is accounting for those gross receipts at that location. 2. A person may deduct up to twenty percent (20%) of gross receipts deemed deemed to be attributable to selling activities carried on by such person outside the City if the person does not have in place a similar business license or permit in that location and is not accounting for those gross receipts at that location. Section 4. One complete copy of this ordinance shall be certified to be a true, correct, and complete copy by the'City Clerk of Colton and shall be kept on file in the office of the City Clerk. Section 5. This ordinance shall be, and is hereby declared to be, in full force and shall take effect immediately. PASSED, APPROVED and ADOPTED this 20th day of April, 1993. ATTEST: HELEN A. RAMOS City Clerk FRANC A. G Z E Mayor