Ord 1607 - Amending Code re Business License Tax; Establish a Limit on the Business License Tax on Professional and Semi-Professional occupations for calendar year 1984; and to correct certain clerical errorsORDINANCE NO. 1607
AN ORDINANCE OF THE TOWN OF LOS GATOS AMENDING
THE BUSINESS LICENSE TAX TO CLARIFY ITS APPLICATION
TO CERTAIN PERSONS; TO ESTABLISH A LIMIT ON THE BUSINESS
LICENSE TAX ON PROFESSIONAL AND SEMI - PROFESSIONAL OCCUPATIONS
FOR CALENDAR YEAR 1984; AND TO CORRECT CERTAIN CLERICAL ERRORS
THE TOWN COUNCIL OF THE TOWN OF LOS GATOS ORDAINS:
Section 1.
Section 15 -1 of Article I of Chapter 15 of the Town Code is hereby amended
as follows:
Sec. 15 -1. Definitions
For the purposes of this chapter, the following words and phrases shall
have the meanings respectively ascribed to them by this section:
"Business" means professions, trades and occupations and every kind of
calling carried on for profit or livelihood, including the business of renting or
leasing apartments.
"Fixed place of business" means the premises occupied for the particular
purpose of conducting the business thereat, and regularly kept open for that
purpose, with a competent person in attendance for the purpose of attending to
such business. Included in such term is the premises rented or leased by persons
owning apartments located in the Town.
"Gross receipts" means the total amount of the sale price of all sales and
the total amount charged or received for the performance of any act, service or
employment of whatever nature it may be, for which a charge is made or credit
allowed, whether or not such service, act or employment is done as a part of or
in connection with the sale of materials, goods, wares or merchandise. Included
in such term shall be all receipts, cash, credits and property of any kind or
nature, and any amount for which credit is allowed by the seller to the purchaser
without any deduction therefrom on account of the cost of the property sold, the
cost of the materials used, labor, or service costs, interest paid or payable or
losses or other expenses whatsoever.
Excluded from such term shall be cash discounts allowed and taken on sales, any
tax required by law to be included in, or added to, the purchase price and
collected from the consumer or purchaser, and such part of the sale price of
property returned by purchasers upon recission of the contract of sale as is
refunded either in cash or by credit.
"Nome occupation" means an occupation customarily carried on by the
resident of a dwelling as a secondary use within the same dwelling and in
connection with which there is no person employed, no sound audible beyond such
dwelling, no display, no advertising and no selling of a commodity upon the
premises.
"Jobbing business" means any business conducted solely for the purpose of
selling goods, wares or merchandise in job lots to wholesale merchants for resale
at wholesale to the trade by such wholesale merchants.
"Person" means any domestic or foreign association, syndicate, joint stock
corporation, partnership of every kind, club, business or common law trust,
society, and individual transacting and carrying on any business in the Town.
"(quarter" means a period of three calendar months. The quarters begin on
the first day of January, April, July and October of each year. The quarter
shall include fractions thereof.
"Retail business means any business conducted for the purpose of selling,
or offering to sell, any goods, wares or merchandise, other than as a part of a
"wholesale business" and "jobbing business."
MC
"Vehicle" means any device in, upon or by which any person or property is
or may be transported or drawn upon a public street or highway, except devices
moved by human power or used exclusively upon stationary rails or tracks.
"Wholesale business" means any business conducted solely for the purpose
of selling goods, wares or merchandise in wholesale lots to retail merchants for
resale at retail to the trade by such retail merchants.
Section 2
Section 15 -19 of Article I of Chapter 15 of the Town Code is hereby
amended as follows:
Sec. 15 -19. Posting and keeping
All licenses under this chapter shall be kept and posted in the following
manner:
(a) Any licensee transacting and carrying on business at a Fixed place of
business in the Town shall keep the license posted in a conspicuous place upon
the premises where such business is carried on.
(b) Any licensee transacting and carrying on business, but not operating
at a fixed place of business in the Town, shall keep the license upon his person
at all times while transacting and carrying on such business, or if issued under
Section 15 -20.46 or 15.25 -50, then the license shall be displayed prominently in
the vehicle.
Section 3
Section 15 -26 of Article I of Chapter 15 of the Town Code is hereby
amended as follows:
Sec. 15 -26. Remedies cumulative
The conviction and imprisonment or fine of any person -for engaging in any
business without first obtaining a license to conduct such business shall not
relieve such person from paying the license tax to conduct such business, nor
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shall the payment of any license tax prevent a criminal prosecution for the
violation of any of the provisions of this chapter. All remedies prescribed in
this chapter shall be cumulative and the use of one or more remedies by the Town
shall riot bar the use of any other remedy for the purpose of enforcing the
provisions of this chapter.
Section 4.
Section 15- 28.38 of Article II of Chapter 15 of the Town Code is hereby
amended as follows:
Sec. 15- 28.38. Professional and semiprofessional Occupations
Per professional or semiprofessional person ...................... $100.00
Additional per employee ......... ............................... 10.00
Professional or semiprofessional business or
service occupations include, but are not limited
to, the following:
Accountant
Advertising counsel
Appraiser
Architect
Artist
Assayer
Attorney -at -law
Auditor
Bacteriologist
Broker, stock or bond
Chemist
Chiropodist
Chiropractor
Dentist
Designer or Decorator
Detective or investigative personnel
Draftsperson
Drugless practitioner
Electrologist
Engineer: civil, mining, electrical, construction
Engineer: structural, consulting, mechanical, hydraulic
Engraver
Feed, grain and fruit broker
SS
Geologist
Illustrator or showcard writer
Landscape architect
Lapidary
Lithographer
Masseuse or masseur
Oculist, optician or optometrist
Osteopath
Physician
Meal estate agents and brokers
Surgeon
Surveyor
Taxidermist
Veterinarian
X -ray, dental or medical laboratory
The business license tax due and payable for any one business under this section
shall not increase more than 100 percent for the calendar year 1984 over the calendar
year 1983 business license tax paid.
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.
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This ordinance was introduced at a regular meeting of the Town Council of the
Town of Los Gatos on February 6 , 1984, and adopted by the following vote
as an ordinance of the Town of Los Gatos at a continued regular meeting of the Town
Council held on February 21 , 1984.
AYES: COUNCILMEMBERS Joanne Benjamin, Eric. D. Carlso
and Terrence J. Daily
NOES: COUNCILMEMBERS None
ABSENT: COUNCILMEMBERS None
ABSTAIN: COUNCILMEMBERS Brent N. Ventura, and Mayor
Thomas / n J . Ferpfto.
SIGNED:
ATTEST:
DEPUTY CLERK OF W _ _ . G GATOS
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PERS /VOL