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75D - PH - BUSINESS LICENSE TAX ORDINANCE
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75D - PH - BUSINESS LICENSE TAX ORDINANCE
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Last modified
1/17/2013 3:55:25 PM
Creation date
1/17/2013 3:50:24 PM
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City Clerk
Doc Type
Agenda Packet
Agency
Finance & Management Services
Item #
75D
Date
1/22/2013
Destruction Year
2018
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(a) Definitions. As used in this section, the following phrases shall have the <br />meaning hereinafter set forth: <br />(1) The phrase "local business" as used in this section shall be defined <br />as including all persons transacting and carrying on business from <br />any fixed place of business within the city other than as an <br />employee. In addition, the phrase "local business" shall include all <br />leaseholder-lessors and owner-lessors of commercial or residential <br />real estate within the city. <br />(2) The phrase "governmental agency" as used in this section shall be <br />defined as including every agency, instrumentality, or political <br />subdivision of the state or of the United States. <br />(3) The phrase "associate with" as used in this section shall be <br />defined to mean the transacting and carrying on, by any other <br />person, of business on the premises owned, controlled, or <br />managed by said local business or governmental agency, whether <br />as a tenant of, in connection with, or as an affiliate of, or as an <br />adjunct to, or in the name of said local business or governmental <br />agency, or whether as a building management agent, or property <br />management agent, or independent general operating agent or <br />manager for said local business or governmental agency, or <br />whether as an outside business or an independent contractor <br />performing services for said local business or governmental <br />agency. <br />(b) Application. In the case of a local business which is a partnership or <br />joint venture, the phrase "associate with" shall not include the business <br />transacted and carried on by a general partner in connection with the <br />general partnership or by a joint venturer in connection with the joint <br />venture. In the case of a local business which is a corporation, the <br />phrase "associate with" shall include any business transacted and <br />carried on by a subordinate or subsidiary corporation or holding <br />company, pass-through entity or trust. For all local businesses, the <br />phrase "associate with" shall include the maintaining on the premises of <br />the local business of any principle executive or other business office as <br />required in connection with the registration of any business entity <br />address with the California Secretary of State for any actively <br />registered corporation, limited liability company, limited partnership, or <br />limited liability partnership under the California Corporations Code as <br />the same now exists or as may be hereafter amended from time-to-time. <br />In the case of a local business which is a leaseholder-lessor or owner- <br />lessor of commercial or residential real estate within the city, the phrase <br />"associate with" shall include any business transacted and carried on by <br />an independent resident property manager, independent building <br />Page 10 <br />75D-12
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