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08/23/2011 <br /> ORDINANCE NO. 2365 <br /> AN ORDINANCE OF THE CITY OF REDWOOD CITY AMENDING <br /> SECTIONS 32.152, 32.153 AND 32.755 OF THE REDWOOD CITY <br /> ' MUNICIPAL CODE REGARDING THE BUSINESS LICENSE TAX <br /> WHEREAS, in 1990, by its Ordinance No. 2016 (the "1990 Ordinance"), the City <br /> Council adopted business license tax rates now located at Sections 32.152 and 32.153 <br /> of the Redwood City Municipal Code; and <br /> WHEREAS, the 1990 Ordinance also added former Section 32.148 (later <br /> renumbered Section 32.154) to the Municipal Code, providing for annual inflation <br /> adjustments to the business license tax rates through Fiscal Year 1994-1995; and <br /> WHEREAS, in 1995, by its Ordinance No. 2089 (the "1995 Ordinance"), the City <br /> Council amended Section 32.154 of the Municipal Code to provide for ongoing annual <br /> inflation adjustments; and <br /> WHEREAS, Section 2(c) of Article XIII C of the California Constitution, adopted <br /> by the voters in 1996 as part of Proposition 218, invalidated the rate adjustments <br /> authorized by the 1995 Ordinance; and <br /> WHEREAS, subsequently, Section 32.154, which was of no further force and <br /> effect, was removed from the Municipal Code; and <br /> WHEREAS, the tax rate adjustments made through Fiscal Year 1994-1995 by <br /> authority of the 1990 Ordinance remained in effect; and <br /> WHEREAS, the City Council desires to amend the Municipal Code to reflect the <br /> rates currently in effect, which are the rates that were effective immediately prior to the <br /> adoption of the 1995 Ordinance, subject to a maximum tax limit added by the 1995 <br /> Ordinance. <br /> NOW, THEREFORE, THE COUNCIL OF THE CITY OF REDWOOD CITY DOES <br /> ORDAIN AS FOLLOWS: <br /> Section 7. Section 35.152 of the Redwood City Municipal Code is amended to read as <br /> follows: <br /> SECTION 32.152 -- BASE TAX RATE <br /> Except as otherwise specified in Section 32.153, every person commencing, <br /> engaged in, conducting or carrying on a business within the City shall pay an <br /> annual business license tax in the base amount of thirty seven dollars ($37.00) <br /> plus the' amount of twenty four dollars ($24.00) times the average number of <br /> persons employed, including employees of contractors, subcontractors and <br /> professional persons engaged in or to be engaged in such business. <br /> Section 2. Section 35.153 of the Redwood City Municipal Code is amended to read as <br /> follows: <br /> ATTY/ORD/ORD.350/RC BLT FIX ORD EXHIBIT 1 ORD. #2365 <br /> o�o��� 1 FORMERLY MUFF # 307 <br />