Report to Mayor and City Council
Tuesday, August 01, 2017
Consent
SUBJECT:
Title
CLARIFICATION OF CITY VENDORS REQUIRED TO PAY CITY BUSINESS LICENSE TAX (CITY COUNCIL)
Body
I. SUMMARY
The purpose of this report is to clarify the imposition of business license tax on City vendors, including those that serve City events.
II. RECOMMENDATION
Recommendation
RECEIVE and FILE this report.
Body
III. ALTERNATIVES
PULL this item from the consent portion of the agenda, DISCUSS the topic, and PROVIDE direction to staff.
IV. BACKGROUND
Business License Tax Imposed
Article VI, Chapter 3, the "Business License Ordinance", of the Carson Municipal Code (CMC) requires all businesses operating in the City of Carson to pay a business license tax. The following CMC sections are found under Part 2 of Article VI, Chapter 3.
6310 License Required.
"(a) It shall be unlawful for any person to commence or conduct, or purport to commence or conduct, either directly or indirectly, any business, profession, trade or occupation as defined in this Chapter within the City of Carson, whether or not said person has a fixed place of business within the City or elsewhere, without first having procured a license and paid the license fees required by the provisions of this Chapter, and without otherwise complying with all the terms and provisions of this Chapter. The commencement or carrying on of any such business, profession, trade or occupation without having first procured and maintained in good standing a business license, as well as a permit where required under this Chapter, or without first complying with any and all provisions and regulations pertaining to said business as provided in this Chapter, shall constitute a separate violation of this Code for each and every day said business, profession, trade or occupation is so carried on."
6352 Revenue Measure.
"Parts 2 and 3 of this Chapter are enacted solely to raise revenue for municipal purposes, and are not intended for r...
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