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Ord 2026 - Amending Sections of Chapters 3,4,14,18,25,28 and 29 to clarify provisions regarding Town Code penalities to clarify business license regulations, and to impose peronal liability for a willful failure to collect or pay over Town Transient OccupORDINANCE 2026 ORDINANCE AMENDING SECTIONS OF CHAPTERS 3, 4, 14, 18, 25, 28, AND 29 TO CLARIFY PROVISIONS REGARDING TOWN CODE PENALTIES, TO CLARIFY BUSINESS LICENSE REGULATIONS, AND TO IMPOSE PERSONAL LIABILITY FOR A WILLFUL FAILURE TO COLLECT OR PAY OVER TOWN TRANSIENT OCCUPANCY TAXES The Town Council of the Town of Los Gatos ordains as follows: SECTION I The provisions of this ordinance amending Chapter 14 are intended to clarify and consolidate provisions governing business regulations in the Town. They are not intended to increase any business license taxes or to impose any new business license taxes on any person, but simply to restate existing law regarding those taxes. The provision of this ordinance amending Chapter 25 is intended to ensure that any person who evades responsibility for collecting or paying over the Town's transient occupancy taxes is subject to sufficient penalties to deter such evasion. It is not intended to increase any transient occupancy tax or to impose any new tax on any person. SECTION II Section 4.10.055(e) is amended to read as follows: (e) The Town Manager may formulate rules and regulations in conformity with and for the purpose of carrying out the intent of this chapter. Such rules and regulations shall have the same force and effect as this ordinance when adopted by the Town Council and any violation shall be deemed a violation of the Town Code. SECTION III Section 3.40.025 is amended to read as follows: *Sec. 3.40.025. Permitting, procuring, etc., prohibited conduct. Any person who employs, procures, permits or assists any person to engage in conduct prohibited by section 3.40.020 is guilty of a violation of the Town Code SECTION IV Section 3.50.210(b) is amended to read as follows: (b) Any person who continues to conduct a bingo game after notification of a summary suspension of a permit under the provisions of subsection (a) is guilty of a violation of the Town Code SECTION V The definition of Home occupation found in Section 14.10.010 is amended to read as follows: Horne occupation has the same meaning as it does in the zoning ordinance. SECTION VI The definition of Tax and license collector found in Section 14.10.010 is amended to read as follows: Tax and License Collector is the Finance Director. SECTION VII Section 14.10.030(a) is amended to read as follows: Sec. 14.10.030. Certain businesses exempt from certain requirements of chapter. K (a) Nothing in this article shall be deemed or construed to apply to any of the following: (1) Any person transacting and carrying on any business exempt by virtue of the constitution or applicable statutes of the United States or of the State. (2) Any institution or organization which is conducted, managed, or carried on wholly for the benefit of charitable purposes or from which profit is not derived either directly or indirectly by any person. (3) The conducting of any entertainment, concert, exhibition, or lecture on scientific, historical, literary, religious or moral subjects within the Town whenever the receipts of any such entertainment, concert, exhibition, or lecture is to be appropriated to any church or school or veteran association, or to any religious or benevolent purpose. (4) The conducting of any entertainment, dance, concert, exhibition, or lecture by any religious, charitable, fraternal, educational, military, State, county, or municipal organization or association whenever the receipts of any such entertaimment, dance, concert, exhibition, or lecture are to be appropriated for the purpose and objects for which such organization or association was formed, and from which profit is not derived either directly or indirectly by any person. (5) Charitable nonprofit corporations recognized by the Franchise Tax Board and granted California tax exemptions as such, attributable to business activities conducted in the course of and in conjunction with community -wide events when the event has specific approval of the Town Council, or is permitted under the special event perinit process, and when the proceeds of the business activity are entirely devoted to the purposes of the organization. SECTION VIII Section 14.10.040(b) is amended to read as follows (b) If the amount of the license tax to be paid by the applicant is based upon the amount of gross receipts, the applicant shall estimate the amount of gross receipts for the period to be covered by the license for the purpose of determining the licensing bracket which will be applicable for the period to be covered by the license to be issued. Such estimate, if accepted by the Tax and License Collector as reasonable, shall be used in determining the amount of license tax to be paid by the applicant. The tax so determined shall be tentative only and such person shall, by not later than May fifteenth next following the period for which the license was issued, furnish the Tax and License Collector with a certified or sworn statement upon a form furnished by the Collector, containing the data required to show the licensing bracket properly applicable to such person during the period of such license, and the license tax for such period shall be finally ascertained and paid in the manner provided in this chapter, after deducting from the payment found to be due the amount paid at the time such first license was issued. The Tax and License Collector shall not issue to any such person another license for the same or any other business until such person shall have furnished the written statement and paid the license tax as required in this chapter. SECTION IX Section 14.10.040(d) is repealed. SECTION X Section 14.10.045 is amended to read as follows: Sec. 14.10.045. Same- -Upon renewal of license. (a) The applicant for renewal of the license under this chapter shall submit to the Tax and License Collector, for guidance in ascertaining the amount of the license tax to be paid by the applicant, a written statement upon a form to be provided by the Tax and License Collector, certified under the penalty of perjury to be true and correct, setting forth such information concerning the applicant's business during the preceding license period as may be required by the Tax and License Collector to enable the amount of the license tax to be paid by such applicant to be ascertained pursuant to the provisions of this chapter, and such statement shall be used as the basis for determining the amount of license tax to be paid by the applicant for the renewal period. 4 (b) Where the license tax to be paid under this chapter is based upon gross receipts, only one (1) such statement need be filed during any calendar year (unless the Tax and License Collector requires a corrected statement to be filed), which statement shall be filed as provided in section 14.10.040 and on or before the thirty -first day of January of each year. SECTION XI Section 14.10.055 is amended to read as follows: Sec. 14.10.055. Same -- Information to be confidential. Any information furnished or secured pursuant to sections 14.10.040, 14.10.045 or 14.10.050 shall be confidential, except: (1) The name and address of the business. (2) The name of the owner of the business. (3) The type of business. (4) Whether the tax required by this article has been paid. Any unwarranted disclosure or use of staeh information made confidential by this section by any officer or employee of the Town shall constitute a violation of this chapter and such officer or employee shall be subject to the penalty provisions of this Code. This section shall not apply to disclosure required by an order of a state or federal court or a written request made by a duly authorized representative of a district attorney or other law enforcement agency who is conducting an investigation of criminal wrongdoing. SECTION XII Section 14.10.060 is amended to read as follows: Sec. 14.10.060. Same -- Extension of time for filing; compromise of claims. 5 (a) Upon a showing of good cause, the Tax and License Collector may extend the time for filing any required sworn statement or for payment of any required fee for a period not exceeding thirty (30) days, and, in such case, to waive any penalty that would otherwise have accrued. With the consent of the Town Council, the Tax and License Collector may compromise any claim as to the amount of license tax due under this chapter. (b) Any applicant requesting an extension of the time for filing any required sworn statement or for payment of any required fee and the waiver of any penalty must submit a written request to the Tax and License Collector. The Tax and License Collector shall give a written response within thirty (30) days of receipt of request. Decisions of the Tax and License Collector regarding a time extension or penalty waiver are final. (c) Any applicant requesting to compromise any claim as to the amount of license tax due under this chapter must submit a written request to the Tax and License Collector. The Tax and License Collector must forward the request, along with a recommendation, to the Town Council within thirty (30) days of receipt. Decisions of the Town Council are final. SECTION XIII Section 14.10.095 is amended to read as follows: Sec. 14.10.095. Term. A14 licenses issued under this chapter shall expire at the end of the year for which the license or renewal is issued unless the license is renewed for an additional period. SECTION XIV Section 14. 10.110 is amended to read as follows: Sec. 14.10.110. Duplicates. Upon the filing of a declaration showing that a license has been lost or destroyed and payment of a duplicate license fee of ten dollars ($10.00), a duplicate license may be issued by the Collector to replace any license previously issued hereunder that whiek has been lost or 0 destroyed. SECTION XV To the list of representative occupations contained in Section 14.20.115 (Professional and semiprofessional occupatoons), the following occupations are added in alphabetical order: Dental hygienist Nurse SECTION XVI Section 14.90.045 is amended to read as follows: Sec. 14.90.045. Violation. If an applicant violates any provision of this article or a permit issued pursuant thereto, the Town may cancel the permit. Violation of the terms and conditions of the film permit is unlawful SECTION XVII Section 14.100.035(k) is amended to read as follows: (k) Restrictions or prohibition of the sale, possession, and consumption of alcoholic beverages. SECTION XVIII Section 14.100.085 is amended to read as follows: Sec. 14.100.085. Violations. (a) It shall be unlawful for any persons to sponsor or conduct a special event without a special event permit. (b) It shall be unlawful for any person to participate in a special event with the 7 knowledge a special event permit has not been issued. (c) It shall be unlawful for a permittee or sponsor to willfully violate the terms and conditions of a special event permit, or for any special event participant to knowingly and willfully violate the terms or conditions of the special event permit. (d) It shall be unlawful for any person to hamper, interfere with, obstruct or impede any special event which has been permitted under this ordinance or to park or leave a vehicle unattended in violation of parking control signs posted in connection with a special event. (e) It shall be unlawful for any person to drive a vehicle, bicycle or other moving object or propellant, between the persons or vehicles comprising any permitted special event, unless such activity is undertaken at the direction of a Town peace officer, an authorized security person, or event monitor. (f) It shall be a misdemeanor for any special event participant to fail or refuse to comply with a revocation order made pursuant to section 14.100.070. SECTION XIX Section 18.60.010(g) is amended to read as follows: (g) Smoking -- Penalties. (1) Any person who violates this section by failing to post signs or failing to establish policies and procedures, is guilty of a violation of the Town Code and subject to a civil penalty of one hundred dollars ($100.00) and the cost of enforcing this section which shall include all costs, staff and attorney time. Such persons shall be deemed to have committed a separate offense for each and every day during any portion of which any violation of this section is committed or permitted. (2) Any person who smokes where smoking is prohibited when signs are posted in the required manner is guilty of an infraction. 0 SECTION XX Section 25.30.035 is amended to read as follows: See. 25.30.035. Penalties and interest. (a) Original delinquency. Any operator who fails to remit any tax imposed by this article within the time required shall pay a penalty of ten (10) percent of the amount of the tax, in addition to the amount of the tax. (b) Continued delinquency. Any operator who fails to remit any delinquent remittance on or before each a period of thirty (30) days following the date on which the remittance first became delinquent shall pay an additional delinquency penalty of ten (10) percent of the amount of the tax in addition to the amount of the tax and the ten - percent penalties earlier imposed. Such penalties shall continue to accrue until such time as the cumulative penalties reach one hundred percent of the amount of the tax originally due. (c) Individual liability. (1) Any person required to collect, truthfully account for, or pay over any tax imposed by this article who willfully fails to collect such tax, or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable for the penalties described in subsection (b) above on the total amount of the tax evaded, or not collected, or not accounted for and paid over. (2) No penalty shall be imposed pursuant to this subsection unless the tax administrator notifies the operator in writing that persons subject to this subsection shall be liable for such a penalty at least sixty (60) days before the penalty shall apply to those persons. (3) If more than one person is liable for the penalty described in this subsection, each 9 person who paid such a penalty shall be entitled to recover from other persons who are liable for such penalty an amount equal to the excess of the amount paid by such person over such person's proportionate share of the penalty. Any claim for such a recovery may be made only in a proceeding that is separate from or at the least severed from any action brought by the Town to collect the penalty and tax. (4) For purposes of this subsection only, "person required" means the same as the term "person" under interpretations of sections 6671 and 6672 of the Internal Revenue Code, and includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. (d) Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this article shall pay interest at the rate of one -half of one percent per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid. (e) Penalties merged with tax. Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax required by this article to be paid. SECTION XXI Section 28.20.030 is amended to read as follows: See. 28.20.030. Same - -Other than taxicabs. The use of any vehicle other than a taxicab to carry passengers for hire is unlawful and a public nuisance. Each act of carrying a passenger for hire in a prohibited vehicle shall constitute a separate violation. SECTION XXII Section 29.20.950 is amended to read as follows: 10 Sec. 29.20.950. Violation infraction. Any person, firm or corporation, whether as principal, agent, employee or otherwise, violating any of the provisions of this chapter is guilty of violation of the Town Code. Such person, firm or corporation shall be deemed to be guilty of a separate offense for each and every day during any portion of which any violation of this chapter is committed, continued or permitted by such person and shall be punishable as herein provided. Noncompliance with conditions of a zoning approval is a violation of this chapter. SECTION XXIII This ordinance takes effect 30 days after the date it is adopted. Within 15 days after this ordinance is adopted, the Town Clerk shall cause it to be published once in a newspaper of general circulation published and circulated in the Town. This Ordinance was introduced at a regular meeting of the Town Council of the Town of Los Gatos on February 3, 1997, and adopted by the following vote as an Ordinance of the Town of Los Gatos at a regular meeting of the Town Council on February 18, 1997. COUNCIL MEMBERS: AYES: Randy Attaway, Steven Blanton, Jan Hutchins, Linda Lubeck, Mayor Joanne Benjamin. NAYS: None ABSENT: None ABSTAIN: None SIGNED: AYOR OF THE TOWN O OS GATOS OS GATOS, CALIFORNI ATTEST: CLERK OF THE TOWN OF LOrGATOS LOS GATOS, CALIFORNIA 11