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<br />WHK:yc:5/22/67 <br /> <br />OR'&INAL <br />~ ~I, """ <br /> <br />ORD.!NANCE <br /> <br />N'O. /3/:3 <br /> <br />AN ORDINANCE REPEALING CHAPTER 17 (~~17.l - l7.88) <br />OF THE CODE OF THE CITY OF REDWOOD CITY AND ADDING <br />ARTICLE V, COMMENCING WITH SECTION 32.l01,.-AND <br />ARTICLE VI, COMMENCING WITH SECTION 32.191, TO <br />CHAPTER 32 OF THE CODE OF THE CITY OF REDWOOD CITY, <br />RELATING TO THE IMPOSITION OF LOCAL TAXES <br /> <br />THE COUNCIL OF REDWOOD CITY DOES ORDAIN AS FOLLOWS: <br />SECTION 1. Chapter 17 (commencing at ~17.l) of the Code <br /> <br />of the City of Redwood City is hereby repealed. <br /> <br />SECTION 2. Article V, commencing with Section 32.101, is <br /> <br />hereby added to Chapter 32 of the Code of.the City of Redwood <br /> <br />City, to read as follows: <br /> <br />IIARTICLE V. <br />"Business Licenses <br />IIDivision 1. Purpose and Definitions. <br /> <br />"Section 32.101 <br /> <br />The purpose of this article is to <br /> <br />provide for the establishment and levying of license taxes <br /> <br />for the transaction and carrying on of certain businesses, <br /> <br />trades, professionst callings and occupations in the City <br /> <br />of Redwood City. This article is enacted solely to raise <br /> <br />revenues for municipal purposes, and is not intended for <br /> <br />regulation. <br /> <br />"section 32.102 <br /> <br />As used in this article, the follow- <br /> <br />ing definitions shall apply: <br /> <br />II (a) 'Average number of persons employed.' In deter- <br /> <br />mining the number of employees for the purpose of fixing <br /> <br />the license tax due under this article, the employer shall <br /> <br />take the number of employees as herein defined, employed <br /> <br />within the City of Redwood City, earning wages during pay <br />periods nearest the 15th day of each -month as reported to <br /> <br />the State Department of Employment on forms which are used <br /> <br />for reporting payments due under the Unemployment Insurance <br /> <br />Act, for each month of the previous calendar year, adding <br />