For City Council Meeting [June 11, 2019]
TO: Honorable Mayor and City Council
APPROVAL: Sean Grayson, Interim City Administrator
FROM: Robb Steel, Assistant CA/Development Services Director
Title
Request City Council to Rescind Resolution No. 7044 and Adopt Resolution No. 7519 Revising the Business License Tax Summary to Rectify an Error on Exhibit A, Business License Tax Summary.
Body
BACKGROUND:
On April 1, 1986, the City Council adopted Ordinance 955 and Resolution No. 2893, which established various business classifications and the effective tax rates the businesses would be assessed based upon the gross receipts methodology.
On November 3, 1986, the City Council adopted Ordinance No. 983, which contained provisions to permit the City Council to establish and amend both the classifications for the various businesses and the schedule for the annual amount payable to the city from time to time by resolution of the City Council.
On October 20, 1987, the City Council adopted Ordinance No. 1009, adding Chapter 5.14 to the Rialto Municipal Code, which charged a flat tax rate of $50.00 for both regulatory and revenue purposes for various business classifications, including warehouse uses.
On November 15, 1994, the City Council adopted Resolution No. 4076, which amended Resolution 2893 and established that the gross receipts methodology for the purpose of calculating the business license tax for distribution facilities was to be based upon the value of the inventory shipped annually from the facility.
On November 1, 2005, the City Council adopted Ordinance No. 1378 and Resolution No. 5280, which modified Chapter 5.14 of the Rialto Municipal Code and approved an alternative methodology for calculating the business license tax for distribution facilities based upon a rate of $0.05 per square foot multiplied by the gross square footage of the building, and allowing the affected business to choose between methodologies.
On December 13, 2016, the City Counc...
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