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ATTY/ORD.0008/CC ORD BUSINESS LICENSE TAX <br />REV: 07-23-24 EI <br />Page 7 of 13 <br />performance, conduct, or staging of any amusement or entertainment, concert, exhibition, <br />lecture, dance or athletic event for programs or activities conducted or sponsored by the <br />City or by a charitable organization. <br />Sec. 32.136.7. DWELLING UNITS EXCLUDED FROM INCREMENTAL TAX <br />CALCULATION: <br />A.An owner-occupied residential dwelling unit shall be excluded from the <br />calculation of a residential rental business’s incremental tax. <br />B.Dwelling units rented or leased to households earning no more than the <br />maximum income for low income households, as published annually by the <br />California Department of Housing and Community Development (HCD) income <br />limits for San Mateo County, pursuant to a recorded deed restriction shall also be <br />excluded from the calculation of a residential rental business’s incremental tax. <br />Sec. 32.137. CLAIM FOR EXEMPTION: <br />Any person claiming an exemption pursuant to this Division shall file an affidavit or <br />declaration under penalty of perjury with the Director stating facts upon which such <br />exemption is claimed and attaching thereto documents in support of such claim. <br />Sec. 32.138. EXEMPT LICENSE: <br />Upon a proper showing contained in said affidavit or declaration or attachments, the <br />Director shall issue a license to the person claiming an exemption without payment to the <br />City of the business license tax prescribed in this Article. <br />Sec. 32.139. REVOCATION: <br />The Director may revoke any license theretofore issued without payment of a business <br />license tax upon information that said licensee is not entitled to an exemption or is no <br />longer entitled to the exemption upon said license had been issued. <br />Sec. 32.140. RESERVED: <br />Section 3. Division 6 of Article V of Chapter 32 of the Redwood City Municipal Code is <br />amended to read as follows: <br />DIVISION 6. - LICENSE TAXES <br />Sec. 32.151. - TAX IMPOSED: <br />Every person commencing, engaged in, conducting or carrying on a business within the <br />City shall pay an annual business license tax. The tax consists of two (2) components: a <br />"base tax an "annual registration fee" calculated pursuant to Section 32.152 and an <br />"incremental tax" calculated pursuant to Sections 32.154 and 32.154. Where Section <br />32.154 indicates "base tax annual registration fee not applicable" with respect to a type <br />of business, only the "incremental tax" is required.