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ATTY/ORD.0008/CC ORD BUSINESS LICENSE TAX REV: 07-23-24 EI Page 1 of 13 ORDINANCE NO. _______ AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF REDWOOD CITY AMENDING DIVISIONS 1, 4, AND 6 OF ARTICLE V OF CHAPTER 32 OF THE REDWOOD CITY MUNICIPAL CODE TO MODERNIZE CATEGORIES OF BUSINESSES SUBJECT TO THE CITY’S BUSINESS LICENSE TAX AND INCREASE THE BUSINESS LICENSE TAX RATE [Additions to Code are in single-underline italics font; deletions are in strikethrough text.] The People of Redwood City do Ordain as follows: Section 1. Division 1 of Article V of Chapter 32 of the Redwood City Municipal Code is amended to read as follows: DIVISION 1. - PURPOSE AND DEFINITIONS Sec. 32.101. - PURPOSE OF ARTICLE: The purpose of this Article is to provide for the establishment and levying of license taxes for the transaction and carrying on of certain businesses, trades, professions, callings and occupations in the City. This Article is enacted solely to raise revenues for municipal purposes and is not intended for regulation. Sec. 32.102. - DEFINITIONS: As used in this Article, the following definitions shall apply: APPLICANT: An applicant for a business tax license pursuant to this Article, including a renewal thereof. AVERAGE NUMBER OF PERSONS EMPLOYED: A.The number of employees as herein defined employed monthly within the City earning wages for the periods nearest the fifteenth day of each month during the previous year as reported by the applicant to the State Department of Employment on forms which are used for reporting payments due under the Unemployment Insurance Act of the State of California for each month of the previous calendar year, adding the same and dividing by twelve (12) and adding to the result thereof the number of employees compensated by other than wages engaged in the business. If the applicant has been in business less than one year, the average number of employees shall be the number of employees determined as described above divided by the number of months remaining in the calendar year for which such calculation is made. EXHIBIT A