Ordinance 3175-10 - Laserfiche WebLink

Occupation Tax provisions and was to become effective on January 1, 2006. Thereafter, the City adopted Ordinance No. 2810-04 which repealed Ordinance No. 2582-02 and replaced it with Business and Occupation Tax provisions mandated by State law. Thus, upon becoming effective, Ordinance No. 2759-04 was no longer amendatory, but also was not repealed. Despite not being reflected in the City Code, Ordinance No. 2759-04 has continuously evidenced a clear legislative intent that its provisions apply to the City's Business and Occupation Tax provisions since becoming effective on January 1, 2006. Nevertheless, the Council now desires to resolve any potential ambiguity concerning Ordinance No. 2759-04's effectiveness and to retroactively enact the provisions of Ordinance No. 2759-04. B. Section 1, Subsection 3.24.080 of Ordinance No. 2810-04 (EMC 3.24.080), which reads as follows: 3.24.080 Engaging in business both within and without the city. A person who is subject to tax under Section 3.24.050(A)(1) or (A)(2) and maintains an office, plant, warehouse or other business establishment which engages in business partly within and partly outside of the city, shall be taxable on the value of products, gross proceeds of sales or gross income of the business attributable to business activity within the city, ascertained either: A. By a fair and equitable formula agreed upon by the finance director and the taxpayer after a consideration of the facts; B. By a segregation of business within and business outside the city, shown and supported by accounting records satisfactory to the director; or C. In the absence thereof, by an apportionment to the city of that part of the total value of products, gross proceeds of sales, or gross income of the business derived from business both within and outside the city in the proportion that the cost of doing business within the city bears to the cost of doing business both within and outside of the city. is hereby repealed as of January 1, 2006. C. Section 1, Subsection 3.24.050 of Ordinance No. 2810-04 (EMC 3.24.050), which reads as follows: 3.24.050 Imposition of the tax—Tax or fee levied. A. Except as provided in subsection B of this section, there is hereby levied upon and shall be collected from every person a tax for the act or privilege of engaging in business activities within the city, whether the person's office or place of business be within or without the city. The tax shall be in amounts to be determined by application of rates against gross proceeds of sale, gross income of business, or value of products, including byproducts, as the case may be, as follows: 9