ORDINANCE 1187ORDINANCE NO. 1187
AN ORDINANCE OF THE CITY OF EL SEGUNDO, CALIFORNIA
AMENDING SECTION 5.04.222 OF TITLE 5 OF THE EL SEGUNDO
MUNICIPAL CODE REGARDING CREDITS FOR TAX PENALTIES.
WHEREAS, the City of El Segundo has previously added section 5.04.222 to the
El Segundo Municipal Code granting credits against future taxes for past penalties paid;
and
WHEREAS, the City of El Segundo is concerned with administering its business
license tax program in the fairest and most equitable manner possible; and
WHEREAS, the City Council desires to create an incentive for prompt payment of
penalties and taxes; and
WHEREAS, extending the existing credit against future taxes for penalties paid in
1989 will create an additional incentive for those doing business in the City to pay past
and future taxes and penalties promptly.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL SEGUNDO
DOES HEREBY ORDAIN AS FOLLOWS:
SECTION I. The City Council does hereby amend section 5.04.222 of Title 5 of
the El Segundo Municipal Code to read as follows:
"5.04.222 CREDIT FOR PENALTIES PAID
A credit against the Business License Tax for past penalties paid shall be
granted beginning with the tax due in January, 1992, to be calculated and
administered as follows:
(a) For The Tax Due January 1, 1992
Any taxpayer who has been assessed and has, by September 10, 1991,
paid a penalty for the tax year 1989 and /or 1990 and /or 1991, shall receive
a credit in a sum equal to fifty percent (50 %) of the penalty paid, to be
applied against the Business License Tax due in January 1, 1992 and years
thereafter. Said credit shall only be effective if the entire tax (less the
credit) is paid before February 1, 1992. As provided for in (c) below the
credit granted hereunder may be carried over from year to year until
exhausted.
(b) For Subsequent Tax Years
Any taxpayer who has been assessed a penalty and paid that penalty by
September 30 in the year prior to the January 1 a tax is due, may claim a
credit against that tax in the amount of 50% of said penalty paid if the tax
(less the credit) is paid before February 1 of the year in which the tax is
due.
(c) For All Tax Years
City Staff shall calculate the credit granted hereunder, and reflect the
amount of said credit upon tax statements mailed to taxpayers.
No tax, to which the credit granted hereunder is applied, shall be reduced
by said credit to less than 50% of the amount due before application of the
credit, in any tax year. However, where the amount of the credit exceeds
50% of the tax due in any given year, the unused balance of the credit may
1 JOA:Dsk:O- penity.crd
be carried over to future tax years and applied to the tax then due so long
as the full amount of the tax (less the credit) is paid by February 1st of the
year in which the tax is due."
SECTION II. This ordinance becomes effective immediately upon the final
passage of adoption thereof.
SECTION III. The City Clerk shall certify to the passage and adoption of this
ordinance; shall case the same to be entered in the book of original ordinances of said
city; shall make a minute of the passage and adoption thereof in the records of the
meeting at which the same is passed and adopted; and shall cause it to be published in
the manner required by law.
PASSED, APPROVED, AND ADOPTED this 6th day of October, 1992.
MAYOR y
ATTE&T`1��1 _
CITY CLERK) (seal)
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES) ss.
CITY OF EL SEGUNDO )
I, Cindy Mortesen , City Clerk of the City of El Segundo, do hereby certify
that the foregoing Ordinance No. 1187 was regularly introduced and placed upon its
first reading at a regular meeting of the City Council on the day of August 25 , 1992.
That thereafter, said ordinance was duly adopted and passed at a regular meeting of the
City Council on the 6th day of October , 1992, by the following vote, to wit:
AYES: COUNCILMEMBERS: Mayor Jacobson, Mayor ProTem Wise, and
Councilmembers Robbins, Switz, and West.
NOES: COUNCILMEMBERS: None
ABSENT: COUNCILMEMBERS: None
,CITY CLE (seal)
APPROVED AS TO FORM:
CITY ATTORNEY
2 JOA:Dsk:O- penity.crd
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) SS
CITY OF EL SEGUNDO )
I, Cindy Mortesen, City Clerk of the City of El Segundo, California, DO HEREBY
CERTIFY that the whole number of members of the City Council of the said City is five;
that the foregoing ordinance, being ORDINANCE NO. 1187 is a full, true correct
original of ORDINANCE NO. 1187 of the said City of El Segundo, California, entitled:
AN ORDINANCE OF THE CITY OF EL SEGUNDO, CALIFORNIA
AMENDING SECTION 5.04.222 OF TITLE 5 OF THE EL SEGUNDO
MUNICIPAL CODE REGARDING CREDITS FOR TAX PENALTIES.
which was duly passed and adopted by the said City Council, approved and signed by
the Mayor or said City, and attested by the City Clerk of said City, all at a regular
meeting of the said Council held on the 6TH DAY OF OCTOBER 6,1992, and the same
was so passed and adopted by the following vote:
AYES: Mayor Jacobson, Mayor ProTem Wise, and
Councilmen Robbins, West and Switz.
NOES: None
ABSENT: None
I do hereby further certify that pursuant to the provisions of Section 36933 of the
Government Code of the State of California, that the foregoing ORDINANCE NO. 1187,
as duly and regularly published according to law and the order of the City Council of
said City of El Segundo Herald, a weekly newspaper of general circulation, printed,
published and circulated within said City and that the same was so published therein.
CINDY M�ESEN
City Cle4° of the
City of El Segundo, California
(SEAL)