ORDINANCE 1219ORDINANCE NO. 1219
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF EL SEGUNDO, CALIFORNIA AMENDING SECTION
5.08.195 OF THE EL SEGUNDO MUNICIPAL CODE TO
GRANT A CREDIT AGAINST THE BUSINESS LICENSE
TAX FOR CERTAIN BUSINESSES IN AN AMOUNT EQUAL
TO A PERCENTAGE OF PAID DELINQUENT OR DISPUTED
UTILITY USER TAXES
WHEREAS, as an inducement to businesses subject to existing
section 5.08.195 of the E1 Segundo Municipal Code which owe
delinquent utility users taxes to the City or dispute amounts owed
to the City to pay those taxes or settle those disputes and give
the City the benefit of cash in hand it is in the best interest of
the City to grant a credit in the amount of a percentage of delin-
quent or disputed utility users taxes which are now paid.
SECTION 1. Section 5.08.195 of the E1 Segundo Municipal Code
shall be amended to add a new subsection (g) to read as follows:
"(g) Any person subject to this section
paying a delinquent utility user tax or a tax
concerning which, in the opinion of the City
Manager, a Good Faith dispute exists may enter
into a settlement agreement to be ratified by
the City Council which entitles the taxpayer
to a credit equal to 75% of the paid delin-
quent or disputed utility user tax (excluding
penalties and interest). Said credit must be
applied within three tax years from the date
of payment. The maximum credit to be applied
against the business license tax in any year
shall not exceed one -third (1/3) of the total
credit available hereunder.
SECTION 2. Severability. If any section, subsection,
subdivision, paragraph, sentence, clause, or phrase of this
ordinance 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 the
ordinance or any part thereof. The E1 Segundo City Council hereby
declares that it would have passed each and every section subsec-
tion, subdivision, paragraph, sentence, clause, or phrase,
irrespective of the fact that any one or more sections, subsec-
tions, subdivisions, paragraphs, sentences, clauses, phrases be
declared invalid or unconstitutional.
SECTION 3. This ordinance shall become effective immediately
upon adoption.
SECTION 4. The City Clerk shall certify to the passage and
adoption of this ordinance; shall cause the same to be entered in
the book of original ordinances of said city; shall make a note of
the passage and adoption thereof in the records of the meeting at
which the same is passed and adopted; and shall within 15 days
after the passage or adoption thereof cause thg same to be
published or posted in accordance with the law. /
V
PASSED, APPROVED, AND ADOPTED this 1st d%olf/ ,March , 1994.
MAYOR
02/IZ% 12:25prJ0A:N: \0-1 \B-U -75%
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) SS
CITY OF EL SEGUNDO )
I, Cindy N'lortesen, City Clerk of the City of El Segundo, California, DO HEREBY
CERTIFY that the whole numher of members of the City Council of the said City is five;
that the foregoing ordinance, [ei ng ORDINANCE NO. 1219 is a full, true correct original
of ORDINANCE NO. 1219 of the said City of El Segundo, California, entitled:
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF EL
SEGUNDO, CALIFORNIA, AMENDING SECTION 5.08.195 OF THE EL
SEGUNDO MUNICIPAL CODE TO GRANT A CREDIT AGAINST THE
BUSINESS LTCF,NSE TAX FOR CERTAIN BUSINESSES IN AN AMOUNT
EQUAL TO A PERCENTAGE OF PAID DELINQUENT OR DISPUTED
UTILITY USER TAXES.
which was duly passed and adopted [y the said City Council, approved and signed by
the Mayor or said Cit\,, and attested by the City Clerk of said City, all at a regular
meeting of the said Council held on the 1ST DAY OF MARCH, 1994, and the same was
so passed and adopted [\, the follo%ving vote:
AYES: Nlavor Jacobson, Mayor ProTem Wise, Councilman
(Vest, Councilman Switz and Councilman Robbins.
NOES: NONE
ABSENT: NONE
NOT PARTICIPATING: NONE
I do here[\, further certify that pursuant to the provisions of Section 36933 of the
Government Code of the State of California, that the foregoing ORDINANCE NO. 1219,
was posted and /or published in the manner prescribed by law.
DY MO i 5E '
ity Clerk of the
City of El Segundo, California
(SEAL)