CC RESOLUTION 4106RESOLUTION NO. 4 10 6
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL
SEGUNDO ESTABLISHING AN AMNESTY ON BUSINESS
LICENSE TAX PENALTIES AND INTEREST AND EXTENDING
THE FILING PERIOD FOR CLAIMING SALES TAX CREDITS
THE EL SEGUNDO CITY COUNCIL DOES HEREBY RESOLVE, DETERMINE, FIND
AND ORDER AS FOLLOWS:
SECTION 1. The City Council (the "City Council ") of the City of El Segundo (the "City ")
finds each of the following statements of fact to be true and correct:
A. It is in the public interest, benefit and welfare to increase the City's business
license fee revenues by, among other methods, fostering an environment that encourages
economic development and business expansion within the City, attracts new business to the City,
and encourages compliance with the City's business license fee provisions.
B. The establishment of an amnesty period wherein businesses have an opportunity
to pay outstanding business license fees without being assessed penalties and interest will
increase the business license fee revenue the City receives and encourage compliance with the
City's business license fee provisions.
C. The City Council is authorized pursuant to Section 3.06.080 of the El Segundo
Municipal Code (the "Code ") to provide for the suspension of taxes collected under Title 3 and
Title 5 thereof, including penalties and interest.
D. Providing an opportunity to businesses to use the business license tax credits
provided for in the Code will encourage businesses to expand and will attract new businesses to
the City.
SECTION 2.
A. Pursuant to its authority under Section 3.06.080 of the Code, the City Council
hereby declares and establishes an amnesty as set forth herein with respect to penalties and
interest for businesses that have failed to pay the business license fee or have incorrectly
calculated the amount of business license fee and, consequently, paid a fee that is less than the
amount due the City.
B. Penalties and interest otherwise assessable pursuant to Section 5.04.220 of the
Code are hereby waived with respect to (1) any unlicensed business that voluntarily pays all prior
years' business license fees that have not been paid in accordance with the Code and (2) any
business that identifies an error in the amount of business license fee paid to the City and pays
such outstanding balance, provided, however, that the business complies with the City and has
not previously taken such credit established self -audit procedures available from the City's
Department of Finance. The amnesty period provided for herein shall terminate on September
30, 1999, unless extended by a Resolution of the City Council.
RESOLUTION NO. 4106
ESTABLISHING AMNESTY ON
BUSINESS LICENSE TAX PENALTIES
AND INTEREST; EXTENDING FILING PERIOD
FOR CLAIMING SALES TAX CREDITS
PAGE NO. 1
SECTION 3. Any business that was eligible for a business license tax credit for
calendar year 1998 or is eligible for calendar year 1999, pursuant to either Section 3.06.040 or
Section 5.08.020 of the Code and has not previously taken such credit, may claim such credit by
notifying the City's Department of Finance no later than sixty (60) days from the effective date of
this Resolution.
SECTION 4. If any section, subsection, subdivision, paragraph, sentence, clause or
phrase of this Resolution or any part thereof is for any reason held to be invalid or
unconstitutional by a decision of any court of competent jurisdiction, such decision shall not affect
the validity of the remaining portions of this Resolution or any part thereof. The El Segundo City
Council hereby declares that it would have passed each and every section, subsection,
subdivision, paragraph, ,sentence, clause or phrase, irrespective of the fact that any one or more
sections, subsections, subdivisions, paragraphs, sentences, clauses, or phrases be declared
invalid or unconstitutional.
SECTION 5. The City Clerk shall certify to the passage and adoption of this
Resolution and enter it into the book of original Resolutions.
PASSED, APPROVED, AND ADOPTED on the 19th day of JIz-
Mike Gordon, Mayor
ATTEST:
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) SS
CITY OF EL SEGUNDO )
I, Cindy Mortesen, City Clerk, City of El Segundo, California, do hereby certify that the whole
number of members of the City Council of said City is five; that the foregoing Resolution No.
4106 was duly passed and adopted by said City Council, approved and signed by the Mayor
and attested to by the City Clerk, all at a regular meeting of said Council held on the 19th day of
January, 1999, and the same was so passed and adopted by the following vote:
AYES: Gordon, Jacobs, McDowell, Gaines, Wernick
NOES: None
ABSENT: None
ABSTAIN: FF None
�
`� r � ,1
Cindy MorteA n, City Clerk
S APPROVED AS TO FOR
ark ley, City Attor
RESOLUTION NO. 4106
ESTABLISHING AMNESTY ON
BUSINESS LICENSE TAX PENALTIES
AND INTEREST; EXTENDING FILING PERIOD
FOR CLAIMING SALES TAX CREDITS
PAGE NO. 2