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11A - ORDINANCE - BUSINESS LICENSE TAX PENALTY ABATEMENT
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11A - ORDINANCE - BUSINESS LICENSE TAX PENALTY ABATEMENT
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2/4/2013 9:41:54 AM
Creation date
1/31/2013 4:49:47 PM
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City Clerk
Doc Type
Agenda Packet
Agency
Finance & Management Services
Item #
11A
Date
2/4/2013
Destruction Year
2018
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place of business within the city other than as an employee. In addition, <br />the phrase "local business" shall include all leaseholder-lessors and <br />owner-lessors of commercial or residential 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 subdivision <br />of the state or of the United States. <br />(3) The phrase "associate with" as used in this section shall be defined to <br />mean the transacting and carrying on, by any other person, of business <br />on the premises owned, controlled, or managed by said local business <br />or governmental agency, whether as a tenant of, in connection with, or <br />as an affiliate of, or as an adjunct to, or in the name of said local <br />business or governmental agency, or whether as a building <br />management agent, or property management agent, or independent <br />general operating agent or manager for said local business or <br />governmental agency, or whether as an outside business or an <br />independent contractor performing services for said local business or <br />governmental agency. <br />(b) Application. In the case of a local business which is a partnership or joint <br />venture, the phrase "associate with" shall not include the business transacted <br />and carried on by a general partner in connection with the general partnership <br />or by a joint venturer in connection with the joint venture. In the case of a local <br />business which is a corporation, the phrase "associate with" shall include any <br />business transacted and carried on by a subordinate or subsidiary corporation <br />or holding company, pass-through entity or trust. For all local businesses, the <br />phrase "associate with" shall include the maintaining on the premises of the <br />local business of any principle executive or other business office as required <br />in connection with the registration of any business entity address with the <br />California Secretary of State for any actively registered corporation, limited <br />liability company, limited partnership, or limited liability partnership under the <br />California Corporations Code as the same now exists or as may be hereafter <br />amended from time-to-time. <br />In the case of a local business which is a leaseholder-lessor or owner-lessor of <br />commercial or residential real estate within the city, the phrase "associate with" <br />shall include any business transacted and carried on by an independent <br />resident property manager, independent building manager, independent <br />property agent or independent building agent, whether or not such independent <br />manager or agent is also a tenant of said property. Such independent <br />manager or agent shall be required to obtain a separate business license. In <br />the case of a local business which is a tenant of a commercial premises and a <br />party to a lease-back agreement or other similar agreement involving said <br />commercial real estate in which the ownership identities of both parties to the <br />agreement are identical, but the legal entities are distinct, the phrase "associate <br />with" shall include any such business transacted by the owner-lessor or <br />Page 9 <br />11A-11
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