CITY OF LOS ANGELES CALIFORNIA

Transcription

1 KAREN E. KALFAYAN Interim City Clerk HOLLY WOLCOTT Executive Officer CITY OF LOS ANGELES CALIFORNIA ANTONIO R. VILLARAIGOSA MAYOR Office of the CITY CLERK Council and Public Services Room 395, City Hall Los Angeles, CA General Information- (213) Fax: (213) KONRAD CARTER Acting Chief, Council and Public SeiVices Division January 26, 2009 To All Interested Parties: The City Council adopted the action(s), as attached, under Council file No , at its meeting held January 13, City Clerk sos An Equal Employment Opportunity- Affirmative Action Employer

2 ~- TIME LIMIT FILES ORDINANCES 2009 JAN 14 PM 3: 4 1 CITY OF LOS /~;,;cf.:les 2(1)9 JAN I q PH 3: 3 6 CITY CLERK BY COUNCIL FILE NUMBER COUNCIL APPROVAL DATE JANUARY 13, 2009 COUNCIL DISTRICT LAST DAY FOR MAYOR TO ACT JAN '~ ORDINANCE TYPE: _ Ord of Intent _Zoning Personnel General _Improvement X LAMC LMC _cu or Var Appeals- CPC No. SUBJECT MATTER: AMENDING THE LOS ANGELES MUNICIPAL CODE (LAMC) TO CLARIFY THAT THE FAILURE TO PAY ALL APPLICABLE BUSINESS TAXES OR PARKING OCCUPANCY TAXES WILL BE GROUNDS TO REVOKE A POLICE PERMIT r,.., = \.0 N w 'Jf ~ APPROVED DISAPPROVED () ~ 0 5;: -:: PLANNING COMMISSION ---1 C)-~ -< z r-- -~--- i_-r : CL' DIRECTOR OF PLANNING I 0 X l -~.- ~--~' CITY ATTORNEY IT/ -o. ;. CITY ADMINISTRATIVE OFFICER OTHER :rj.:x C '", N ~1.. 0 ' ' -Q I 0"11 r- j, :I( EMEDAPPROVEDOR*VETO ~~~r' === ACCOMPANIED WITH OBJECTIONS IN WRITING pjrijajjjtlflfi91arter SEC. 250(b) (c) CITY CLERK USE ONLY PLEASE DO NOT WRITE BELOW THIS LINE) '1o" DATE RECEIVED FROM MAYOR J=A'-'-N'-----2_3_2_0_09 JAN DATE PUBLISHED DATE POSTED EFFECTIVE DATE MAR ORDINANCE NO. ---' ORO OF INTENT: HEARING DATE ASSESSMENT CONFIRMATION ORDINANCE FOR DISTRIBUTION: YES NO_ Calagend\ ord

3 VERBAL MOTION I HEREBY MOVE that Council ADOPT the following recommendation of the City Attorney (Item #22, Council file ) relative to amending the Los Angeles Municipal Code (LAMC) to clarify that the failure to pay all applicable business taxes or parking occupancy taxes will be grounds to revoke a Police Permit, SUBJECT TO THE APPROVAL OF THE MAYOR: PRESENT and ADOPT the accompanying ORDINANCE amending Section of the LAMC to clarify that the failure to pay all applicable business taxes or parking occupancy taxes will be grounds to revoke a Police Permit. PRESENTED BY JACK WEISS Councilmember, 5th District January 13, 2009 CF PRESENTED BY JANICE HAHN Councilmember, 15 1 h District Nc.1l... A t f::>«.p,,.[f.ncf:. PTED JAN LOS ANGELES CITY COUNCil

4 ORDINANCE NO. 1_8_0_4_ An ordinance amending Section of the Los Angeles Municipal Code relating to Police Permits to clarify that the failure to pay ah applicable City business taxes or parking occupancy taxes will be grounds for revocation, as well as suspension, of a Police Permit THE PEOPLE OF THE CITY OF LOS ANGELES DO ORDAIN AS FOLLOWS: Section 1. Section of the Los Angeles Municipal Code is hereby amended to read: Whenever under any provision of this Code a regulatory permit is required for the conduct of any business or occupation upon which a business tax is imposed by Article 1 of this chapter, or upon which a parking occupancy tax is imposed by Article 1.15 of this chapter, the failure to pay that business tax or parking occupancy tax will be grounds for the suspension or revocation of the permit, but the procedure outlined in Section shall be followed. 1

5 DECLARATION OF POSTING ORDINANCE I, MARIA C. RICO, state as follows: I am, and was at all times hereinafter mentioned, a resident of the State of California, over the age of eighteen years, and a Deputy City Clerk of the City of Los Angeles, California. Ordinance No Amending Section of the los Angeles Municipal Code - a copy of which is hereto attached, was finally adopted by the Los Angeles City Council on JanuarY 13, 2009, and under the direction of said City Council and the City Clerk, pursuant to Section 251 of the Charter of the City of Los Angeles and Ordinance No , on January 26, 2009 I posted a true copy of said ordinance at each of three public places located in the City of Los Angeles, California, as follows: 1) one copy on the bulletin board located at the Main Street entrance to the Los Angeles City Hall; 2) one copy on the bulletin board located at the Main Street entrance to the Los Angeles City Hall East; 3) one copy on the bulletin board located at the Temple Street entrance to the Hall of Records of the County of Los Angeles. Copies of said ordinance were posted conspicuously beginning on January 26, 2009 and will be continuously posted for ten or more days. I declare under penalty of perjury that the foregoing is true and correct. Signed this 26th day of January 2009 at Los Angeles, California. Maria C. Rico, Deputy City Clerk Ordinance Effective Date: March Council File No. 08~0201 Rev. (2/21/06}

6 COUNCIL VOTE Jan 13, :53:51 AM, #5 ITEM NO. {22) Voting on Item(s): 22 Roll Call ALARCON CARDENAS GREUEL HAHN HUIZAR Absent LABONGE PARKS *PERRY REYES ROSENDAHL SMITH WEISS WESSON Absent ZINE GARCETTI Present: 13, : 13 No: 0

7 /j 1~ /l r:-_,_ '/-~ ' PLEASE SCHEDULE THE FOLLOWING ITEM FOR COUNCIL ON TUESDAY, JANUARY 13, 2009: CITY ATTORNEY REPORT and ORDINANCE ITEM NO.() CITY ATTORNEY REPORT and ORO I NANCE relative to amending the Los Angeles Municipal Code to clarify that the failure to pay all applicable business taxes or parking occupancy taxes will be grounds to revoke a Police Permit. Recommendation for Council action, SUBJECT TO THE APPROVAL OF THE MAYOR: PRESENT and ADOPT the accompanying ORDINANCE amending Section of the Los Angeles Municipal Code to clarify that the failure to pay all applicable business taxes or parking occupancy taxes will be grounds to revoke a Police Permit. Community Impact Statement: None submitted (Budget and Finance Committee waived consideration of the above matter) Lb #080201b

8 BUDGET AND FINANCE COMMITTEE NOTIFICATION SHEET Council File No._(}_ _f_r-_0_)_0_/, v Coun~ /Mayo (with fl,/without) (Mail Stop 370) City Administrative Officer (Mail Stop 130) ChiefLegislative Analyst (Mail Stop 136) City Attorney (with blue slip/without) (Mail Stop 140) Controller (Mail Stop 183) Treasurer (Mail Stop 750) Information Technology Agency (Mail Stop 232) t./"' v Department of Building and Safety (Mail Stop 115) Office of Finance - A.ttE::BenjatrliB: HJ=gag - (Mail Stop 170) Fire Commission I Department (Mail Stop 250) Department of General Services (Mail Stop 508) Personnel Department (Mail Stop 391) /City Clerkv Police Commission I Department (Mail Stop 400) Board of Public Works (Mail Stop 465) Public Works - Bureau of Engineering (Mail Stop 490) Department of Transportation (Mail Stop 725) Department of Recreation and Parks (Mail Stop 625)

9 OFFICE OF THE CITY ATTORNEY ROCKARD J. DELGADILLO CITY ATTORNEY REPORT RE: REPORT NO.,R' 0 ~ -~ 0 dj} 6 6 Jl:.t {} 8 ~ AN ORDINANCE AMENDING SECTION OF THE LOS ANGELES MUNICIPAL CODE TO CLARIFY THAT THE FAILURE TO PAY ALL APPLICABLE BUSINESS TAXES OR PARKING OCCUPANCY TAXES WILL BE GROUNDS TO REVOKE A POLICE PERMIT The Honorable City Council of the City of Los Angeles Room 395, City Hall 200 North Spring Street Los Angeles, California Honorable Members: This office has prepared and now transmits for your action the enclosed draft ordinance, approved as to form and legality. This draft ordinance would amend the Los Angeles Municipal Code (LAMC) to clarify that the failure to pay the City's business tax or parking occupancy tax will be grounds for the revocation of a business' Police Permit, as well as the denial or suspension of a business' Police Permit. Background Relative to the Financial Status Report and Belt Tightening Measures (CF No ), City Council adopted a report presented by the Budget and Finance Committee on February 26, Among other things, the report requested thp.t this office prepare and present an ordinance amending LAMC section et seq., to provide the Police Commission with the authority to suspend or revoke police permits for failure to pay municipal taxes. This ordinance would amend LAMC section to clarify that the Police Commission has the au~hal~lty to revoke police permits upon the failure of a business to pay mun~i~ipal.taxes. -- t." l'\,. I AN EQUAL EMPLOYMENT OPPORTUNITY- AFFIRMATIVE ACTION EMPLOYER 200 NORTH MAIN STREET LOS ANGELES, CA !31~ TDD BUDGET & FINANCE 1 0?nnt~

10 The Honorable City Cou J of the City of Los Angeles Page 2 Council Rule 38 Referral The draft ordinance has been sent to the Office of Finance and the Board of Police Commissioners pursuant to Council Rule 38 for review and comment directly to Council. If you have any questions, feel free to contact Deputy City Attorney Daniel M. Whitley at He or another member of this staff will be available to answer any questions you may have when you consider this matter. Sincerely, ROCKARD J. DELGADILLO, City Attorney By DAVID MICHAELSON Chief Assistant City Attorney OM:DMW:Iee Transmittal M:\Econ Dev~Pub Finance\Public Finance\Dan Whitley\Reports\Rpt re LAMC Amendment v2.doc

11 ORDINANCE NO An ordinance amending Section of the Los Angeles Municipal Code relating to Police Permits to clarify that the failure to pay au applicable City business taxes or parking occupancy taxes will be grounds for revocation, as well as suspension, of a Police Permit. THE PEOPLE OF THE CITY OF LOS ANGELES DO ORDAIN AS FOLLOWS: Section 1. Section of the Los Angeles Municipal Code is hereby amended to read: Whenever under any provision of this Code a regulatory permit is required for the conduct of any business or occupation upon which a business tax is imposed by Article 1 of this chapter, or upon which a parking occupancy tax is imposed by Article 1.15 of this chapter, the failure to pay that business tax or parking occupancy tax will be grounds for the suspension or revocation of the permit, but the procedure outlined in Section shall be followed. 1

12 Sec. 2. The City Clerk shall certify to the passage of this ordinance and have it published in accordance with Council policy, either in a daily newspaper circulated in the City of Los Angeles or by posting for ten days in three public places in the City of Los Angeles: one copy on the bulletin board located at the Main Street entrance to the Los Angeles City Hall; one copy on the bulletin board located at the Main Street entrance to the Los Angeles City Hall East; and one copy on the bulletin board located at the Temple Street entrance to the Los Angeles County Hall of Records. I hereby certify that this ordinance was passed by the Council of the City of Los Angeles, at its meeting of KAREN E. KALFAYAN, Interim City Clerk By Deputy Approved Approved as to Form and Legality Mayor ROCKARD J. DELGADILLO, City Attorney By_~ tfaniel M. WHITLEY Deputy City Attorney Date \'d(z/0~ File No. CF M:IEcon Dev_Pub Finance\Public Finance\Dan Whitley\Ordinances\LAMC Amendment.doc 2

13 KAREN E. KALFAYAN City Clerk When making inquiries relative to this matter, please refer to the Council File No CITY OF LOS ANGELES CALIFORNIA ANTONIO R. V!LLARAIGOSA MAYOR Office of the CITY CLERK Council and Public Services Room 395, City Hall los Angeles, CA General Information- (213) Fax: (213) CLAUDIA M. DUNN Chief, Council and Public Services Division November 19, 2008 Office of the Mayor City Attorney Office of Finance RE: AMENDING THE LOS ANGELES MUNICIPAL CODE TO CLARIFY THAT THE STATUTE OF LIMITATIONS IS TOLLED FOR AN UNREGISTERED BUSINESS, AND TO ESTABLISH A TRANSACTION FEE FOR ON-LINE CREDIT CARD PAYMENTS At the meeting of the Council held November 5, 2008, the following action was taken: Attached report adopted.....:..x::, To the Mayor FORTHWITH.....:..X= :. Ordinance adopted 'X_,. Ordinance number......_---'-'18=0=3=58:::.,,_ Date published...,_1_ :..1=9...:::0..:::::.8, Effective date... _...:..1=2---=2=0-...:::0..::::::.8---' Mayor approved..._...:..1_,_1-_,1-'-4-...:::0..::::::.8, ~~ City Clerk jr AN EQUAL EMPLOYMENT OPPORTUNITY- AFFIRMATIVE ACTION EMPLOYER

14 TIME LIMIT FILES ORDINANCES ZOU8 NOV -? PM J: 4 7 CIT y 0 F L 0 S J:, r\ G! U. :.,,fqrthw\t'h r -: -~-,.. l ; I: ll.'),_ COUNCIL FILE NUMBER COUNCIL DISTRICT COUNCIL APPROVAL DATE November 5, 2008 LAST DAY FOR MAYOR TO ACT ORDINANCE TYPE: _ Ord of Intent _Zoning Personnel General NOV _Improvement X LAMC _LMC. _cu or Var Appeals - CPC No SUBJECT MATTER: AMENDING SECTIONS AND OF THE LOS ANGELES MUNICIPAL CODE TO CLARIFY THAT THE STATUTE OF LIMITATIONS IS TOLLED FOR AN UNREGISTERED BUSINESS, AND TO ESTABLISH A TRANSACTION FEE FOR ON-LINE CREDIT CARD PAYMENTS APPROVED DISAPPROVED c: -~-) PLANNING COMMISSION DIRECTOR OF PLANNING CITY ATIORNEY CITY ADMINISTRATIVE OFFICER OTHER X X ~... : :---; ;_:. NOV DATE OF MAYOR APPROVAL, DEEMED APPROVED OR *VETO (*VETOED ORDINANCES MUST BE ACCOMPANIED WITH OBJECTIONS IN WRITING PURSUANT TO CHARTER SEC. 250(b) (c) (CITY CLERK USE ONLY PLEASE DO NOT WIRTE BELOW THIS LINE) NOV 1 4 zooa DATE RECEIVED FROM MAYOR DATE PUBLISHED NOV l g ZOGS DATE POSTED ORDINANCE NO.. EFFECTIVE DATE DEC GB ORO OF INTENT: HEARING DATE ASSESSMENT CONFIRMATION ORDINANCE FOR DISTRIBUTION: YES NO_ I if' i

15 ORDINANCE NO. An Ordinance amending Sections and of the Los Angeles Municipal Code, clarifying that the statute of limitations is tolled for an unregistered business and to establish a transaction fee for on-line payments. THE PEOPLE OF THE CITY OF LOS ANGELES DO ORDAIN AS FOLLOWS: Section 1. Subsection (m) is added to Section of the Los Angeles Municipal Code: (m) CREDIT CARD TRANSACTION FEE FOR ON-LINE PAYMENT. Every person who files their renewal online and pays their business tax with a credit card shall pay a transaction fee in the amount of $3.00. The purpose of this fee is to offset a portion of the administrative costs incurred by the City for those transactions. Sec. 2. Section 2.19 of the Los Angeles Municipal Code is hereby amended to read as follows: SEC Delinquent Taxes...:.. Suit for Recovery. (a) Any tax required to be paid under the provisions of this article, shall be deemed a debt owed to the City. Any person engaging in a business required to obtain a registration certificate and pay a business tax who fails to obtain such certificate shall be liable from the date they became subject to the tax, but in no event shall such person be liable for a period greater than eight (8) years. Any person owing any tax under the provision of this article shall be liable in an action brought in the name of the City of Los Angeles in any court of competent jurisdiction for recovery of any such amount. (b) An action to collect the business tax and any related penalty and interest must be commenced within three years of the date the business tax becomes delinquent. The statute of limitations on an action by the City to collect unpaid taxes is tolled while the City is unaware of the existence or ongoing activities of a business due to the taxpayer's failure to obtain a registration certificate and pay a business tax. The statute of limitations is also tolled while an administrative appeal is pending. 1

16 Sec. 3. The City Clerk shall certify to the passage of this ordinance and have it published in accordance with Council policy, either in a daily newspaper circulated in the City of Los Angeles or by posting for ten days in three public places in the City of Los Angeles: one copy on the bulletin board located at the Main Street entrance to the Los Angeles City Hall; one copy on the bulletin board located at the Main Street entrance to the Los Angeles City Hall East; and one copy on the bulletin board located at the Temple Street entrance to the Los Angeles County Hall of Records. l hereby certify that this ordi~ce wasassed by the Council of the City of Los Angeles, at its meeting of 0 5. KAREN E. KALFAYAN, City Clerk NOV Approved Approved as to Form and Legality Mayor ROCKARD J. DELGADILLO, City Attorney Date ~~_..:<.JbJ)JJo}f File No. CF M:\Econ Dev_Pub Finance\Public Finance\Beverly Cook \Ordinances\lAMC and tolled for unregistered bus. 2

17 (When required) RECORDING REQUESTED BY AND MAIL TO: This space for fihng slamp an~y LOS ANGELES DAILY JOURNAL -SINCE E FIRST ST, LOS ANGELES, CA Mailing Address: P.O. Box 54026, Los Angeles, California Telephone (213) f Fax (213) Julia Amanti CITY OF LA,CITY CLERK, ADMIN SER 200 N SPRING ST ROOM 395 LOS ANGELES, CA PROOF OF PUBLICATION State of California ) County of Los Angeles ) ss Notice Type: Ad Description: ( C.C.P.) GPN - GOVERNMENT PUBLIC NOTICE DJtt: CITY OF LOS ANGELES NOTICE OF PUBLIC HEARING The Las Angeles City CouncH wlll conduct a PubHc Hearing relahve lo an Ordinance amending SecUons and of lhe Los Angeles Municipal code clarifying lhat the slatute of limila~ons is tolled for an unregislered buslness:.and establlshing a transaction fee far on line cradi t card payments. The hearing will be held on November 5, 2008 at 10:00 a.m., or as soon thereaflsr the matler can be heard, in the John Ferraro Council Chamber, Room 340, Cily Hall, 200 North Spring Street, Los Angeles, CA A copy of the proposed Ordinance may be examined in lhe Office of lhe Cily Cieri<, Room 395, City Hall, 200 North Spring Street, Los Angeles, CA Writlen comments may also be submitled: to this address. Please reference Council file No in all correspondence forwarded to this office regarding th~s rna tier. KAREN E. KALFAYAN, Interim City Cieri<, City of Los Angeles Council file No COs: all 10124, 10/31/08 DJ # I am a citizen of the United States and a resident of the Slate of California; I am over the age of eighteen years, and not a party to or interested in the above entitled matter. I am the principal clerk of the printer and publisher of the LOS ANGELES DA!L Y JOURNAL, a newspaper published in the English language in the city of LOS ANGELES, county of LOS ANGELES, and adjudged a newspaper of general circulation as defined by the laws of the State of California by the Superior Court of the County of LOS ANGELES, State of California, under date 04/26/1954, Case No. 599,382. That the notice, of which the annexed is a printed copy, has been published in each regular and entire issue of said newspaper and not in any supplement thereof on the following dates, to-wit:..._ (.._) 10/24/2008, 1 0/31{2008 Executed on: 11/13{2008 At Los Angeles, California I certify (or declare) under penalty of pe~ury correct. that the foregoing is true and Signature \lllll\llllllllllllll\ * A *

18 TO THE COUNCil OF THE CITY OF LOS ANGELES Your reports as follows: BUDGET AND FINANCE Committee File No BUDGET AND FINANCE COMMITTEE REPORT and ORDINANCE relative to amending the Los Angeles Municipal Code (LAMC) to clarify that the statute of limitations is tolled for an unregistered business, and to establish a transaction fee for on-line credit card payments. Recommendation for Council action, SUBJECT TO THE APPROVAL OF THE MAYOR: PRESENT and ADOPT the accompanying ORDINANCE amending Sections and of the LAMC to clarify that the statute of limitations is tolled for an unregistered business, and to establish a transaction fee for on-line credit card payments. Fiscal Impact Statement: None submitted by the City Attorney. Neither the City Administrative Officer nor the Chief Legislative Analyst has completed a financial analysis of this report. SUMMARY At its meeting of October 20, 2008, the Budget and Finance Committee considered a City Attorney report and draft Ordinance relative to amending sections of the LAMC to clarify that the statute of limitations on an action by the City to collect unpaid taxes is tolled while the City is unaware of the existence or ongoing activities of a business due to the taxpayer's failure to obtain a business license. The proposed Ordinance additionally establishes a three dollar ($3) transaction fee for online credit card payments to cover a portion ofthe administrative costs for the service. The Budget and Finance Committee recommended adoption of the Ordinance amending Sections and of the LAMC to clarify that the statute of limitations is tolled for an unregistered business, and to establish a three dollar transaction fee for on-line credit card payments. This matter is now forwarded to the Council for its consideration. Respectfully submitted, BUDGET AND FINANCE COMMITTEE MEMBER PARKS: GREUEL: SMITH: ROSENDAHL HUIZAR: VOTE ABSENT YES YES YES YES LB i_rpt_bfc_ NOT OFFICIAL UNTIL COUNCIL A ~fu PTED NOV LOS ANGElES CllY COUNCil I(lt'mNAYOR FORTH'VV1Tf:

19 COUNCIL VOTE Nov 5, :11:00 AM, #7 ITEM NO. (7) Voting on Item(s): 7 ' Roll Call ALARCON CARDENAS GREUEL HAHN HUIZAR LABONGE PARKS Absent PERRY REYES ROSENDAHL SMITH Absent WEISS WESSON ZINE *GARCETTI Present: 13, : 13 No: 0

20 \ cr OF LOS ANGELES SPEAKE CARD I Date I 1 { b ){ I THE CITY COUNCIL'S RULES OF DECORUM WILL BE ENFORCED. Council File No., Agenda Item, or Case No. _...-, l~sh~~e~bclorefue~~~~~~~-c= ~~-o~j~~~-l_._1~\_ ~~~~~~~~~-/~~~~~~~~~ Name of Clty Agency, Department, Committee or Council Do you wish to provide general public comment, or to speak fo.. r or a&inst a proposal on the agenda? ( ) For proposal ~ V -<f:o '}) ~- ( ) Against proposal Name: 0. V'\..;1 ).A!/ -0 -~ ~General comments J Business or Organization Affiliation:~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Address:~~~--~~~~--~--~~~~--~~~~~~--~------~~~----~~----~~~ Street City State Zip Business phone: ~~ ~-- Representing:~~-----~~~-~--~-~--~~~--~ CHECK HERE IF YOU ARE A PAID SPEAKER AND PROVIDE CLIENT INFORMATION BELOW: D Client Name:~--~-~---~~------~ Phone#: Client Address: ---occ----: ~~~~~~--=~~--~~~ ;;::--:--~~-~~-~--- Street City State Zip Please see reverse of card for important information and submit this entire card to the presiding officer or chairperson. NOTE: THIS IS A PUBUC DOCUMENT.

21 OFFICE OF THE CITY ATTORNEY ROCKARD J. DELGADILLO CITY ATTORNEY REPORT NO. R O (J (ij] 2 20(1{1 REPORT RE: AN ORDINANCE AMENDING SECTIONS AND 21.19_0F THE LOS ANGELES MUNICIPAL CODE CLARIFYING THAT THE STATUTE OF LIMITATIONS IS TOLLED FOR AN UNREGISTERED BUSINESS; ESTABLISHING A TRANSACTION FEE FOR ON-LINE CREDIT CARD PAYMENTS The Honorable City Council of the City of Los Angeles Room 395, City Hall 200 North Spring Street Los Angeles, California Honorable Members: Council File No This office has prepared and now transmits foryour action the enclosed dmft ordinance approved as to form and legality. This draft ordinance amends the Los Angeles Municipal Code (LAMC) to clarify that the statute of limitations for delinquent business tax is tolled while the City is unaware of its existence; and establishes a three ($3) dollar fee for on-line payments to cover a portion of the administrative costs for the service. Background Relative to the Financial Status Report and Belt Tightening Measures (CF No S77), City Council adopted the recommendation of the Budget and Finance Committee on February 26, That recommendation requested this office prepare and present an ordinance amending the LAMC to clarify that the statute of limitations on an action by the City to collect unpaid taxes is tolled while the City is unaware of the existence or ongoing activities of a business due to the taxpayer's failure AN EQUAL EMPLOYMENT OPPORTUNITY~ AFFIRMATIVE ACTION EMPLOYER OCT BUDGET & F1NANCE 200 NORTH MAIN STREET LOS ANGELES, CA 900 I TOO

22 The Honorable City COL.AI of the City of Los Angeles Page2 to obtain a business license but in no event more than eight (8) years, and to establish a transaction fee for online credit card payments. Notice of Hearing We note that, because this ordinance would impose a new fee, notice of its proposed adoption should be given in accordance with the provisions of California Government Code sections and 6062a. Those sections of State law require that prior to adoption of a new or increased fee a public hearing be held and notice of that hearing be published in a newspaper with two publications at least five days apart over a ten-day period. The notice period begins the first day of publication, and there must be at least five days intervening between the first and the second publications, not counting the dates of publication. Council Rule 38 Referral The draft ordinance has been sent to the Office of Finance pursuant to Council Rule 38 for review and comment directly to Council. If you have any questions, feel free to contact Deputy City Attorney Beverly Cook at She or another member of this staff will be available to answer any questions you may have when you consider this matter. DM:BAC:vrc Transmittal Sincerely, ROC~~:_.L\:~ity Attorney By~ DAVID MICHAELSON Chief Assistant City Attorney M:\Econ Dev_Pub Finance\Public Finance\Beverly Caak\Rpt re LAMC tolled for unregistrated bus.. doc

23 ORDINANCE NO An Ordinance amending Sections and of the Los Angeles Municipal Code, clarifying that the statute of limitations is tolled for an unregistered business and to establish a transaction fee for on-line payments. THE PEOPLE OF THE CITY OF LOS ANGELES DO ORDAIN AS FOLLOWS: Section 1. Subsection (m) is added to Section of the Los Angeles Municipal Code: (m) CREDIT CARD TRANSACTION FEE FOR ON-LINE PAYMENT. Every person who files their renewal online and pays their business tax with a credit card shall pay a transaction fee in the amount of $3.00. The purpose of this fee is to offset a portion of the administrative costs incurred by the City for those transactions. Sec. 2. Section 2.19 of the Los Angeles Municipal Code is hereby amended to read as follows: SEC Delinquent Taxes- Suit for Recovery. (a) Any tax required to be paid under the provisions of this article, shall be deemed a debt owed to the City. Any person engaging in a business required to obtain a registration certificate and pay a business tax who fails to obtain such certificate shall be liable from the date they became subject to the tax, but in no event shall such person be liable for a period greater than eight (8) years. Any person owing any tax under the provision of this article shall be liable in an action brought in the name of the City of Los Angeles in any court of competent jurisdiction for recovery of any such amount. (b) An action to collect the business tax and any related penalty and interest must be commenced within three years of the date the business tax becomes delinquent. The statute of limitations on an action by the City to collect unpaid taxes is tolled while the City is unaware of the existence or ongoing activities of a business due to the taxpayer's failure to obtain a registration certificate and pay a business tax. The statute of limitations is also tolled while an administrative appeal is pending. 1

24 Sec. 3. The City Clerk shall certify to the passage of this ordinance and have it published in accordance with Council policy, either in a daily newspaper circulated in the City of Los Angeles or by posting for ten days in three public places in the City of Los Angeles: one copy on the bulletin board located at the Main Street entrance to the Los Angeles City Hall; one copy on the bulletin board located at the Main Street entrance to the Los Angeles City Hall East; and one copy on the bulletin board located at the Temple Street entrance to the los Angeles County Hall of Records. I hereby certify that this ordinance was passed by the Council of the City of Los Angeles, at its meeting of KAREN E. KALFAYAN, City Clerk By Deputy Approved Approved as to Form and Legality Mayor ROCKARD J. DELGADILLO, City Attorney By~Jo~ A c~ BEVERi Y ~OdK Deputy City ttorney Date~~.:Ob 1,)1Jol{ File No. CF M:\Econ Dev_Pub Finance\Public Finance\Beverly Cook \Ordinances\LAMC and tolled for unregistered bus. 2

25 BUDGET AND FINANCE COMMITTEE NOTIFICATION SHEET Council File No~??(- _,.- 0:30 I v Y" Council Districts: May~kvithout) (Mail Stop 370) City Administrative Officer (Mail Stop 130) /.- Chief Legislative Analyst City Attorney (with blue sli~ (Mail Stop 136) (Mail Stop 140) Controller (Mail Stop 183) Treasurer (Mail Stop 750) / v Information Technology Agency /Department of Building and Safety Office of Finance-~~ Fire Commission I Department Department of General Services Personnel Department City Clerk- Police Commission I Department Board of Public Works Public Works - Bureau of Engineering Department of Transportation Depari:lnent of Recreation and Parks (Mail Stop 232) (Mail Stop 115) (Mail Stop 170) (Mail Stop 250) (Mail Stop 508) (Mail Stop 391) (Mail Stop 400) (Nlail Stop 465) (Mail Stop 490) (Mail Stop 725) (Mail Stop 625)

26 Please publish the following notice on October 24th and 31, 2008: CITY OF LOS ANGELES NOTICE OF PUBLIC HEARING The Los Angeles City Council will conduct a Public Hearing relative to an Ordinance amending Sections and of the Los Angeles Municipal code clarifying that the statute of limitations is tolled for an unregistered business; and establishing a transaction fee for on-line credit card payments. The hearing will be held on November 5, 2008 at 10:00 a.m., or as soon thereafter the matter can be heard, in the John Ferraro Council Chamber, Room 340, City Hall, 200 North Spring Street, Los Angeles, CA A copy of the proposed Ordinance may be examined in the Office of the City Clerk, Room 395, City Hall, 200 North Spring Street, Los Angeles, CA Written comments may also be submitted to this address. Please reference Council file No in all correspondence forwarded to this office regarding this matter. KAREN E. KALFAYAN Interim City Clerk, City of Los Angeles Council file No COs: all _rpt_bfc_ Snotice

27 KAREN E. KALFAYAN City Clerk When making inquiries relative to this matter, please refer to the Council File No. ( CITY OF LOS ANGELES CALIFORNIA ANTONIO R. VI LLARAIGOSA MAYOR Office of the CITY CLERK Council and Public Services Room 395, City Hall Los Angeles, CA General Information- (213) Fax: {213} CLAUDIA M. DUNN Chief, Co~ncil and Public Services Division 08~0201 May 7, 2008 Honorable Antonio Villaraigosa City Attorney Office of Finance Police Commission PlACE in F~LES MAY'""' :a '171 u! DEPUTY RE: AMENDING THE LOS ANGELES MUNICIPAL CODE TO ADD THE FAILURE TO COMPLY WITH THE CITY'S BUSINESS TAX AND PARKING OCCUPANCY TAX LAWS AS ADDITIONAL GROUNDS FOR DENYING OR SUSPENDING A POLICE PERMIT At the meeting of the Council held April 22, 2008, the following action was taken: Attached report adopted...!,x...!.....:. Attached motion (-) adopted..._ '- Attached resolution (-)adopted... :. FORTHWITH...,_ Mayor concurred ~ To the Mayor FORTHWITH... ~... :. Motion adopted to approve committee report recommendation(s)... ;. Motion adopted to approve communication recommendation(s)... :. Ordinance adopted =-X_, -'- Ordinance number..._..:...17:...:;9~8:.:::;3;:;c,.6_-' Publication date... ;0:.:...;:5:.;.../0=-=7...:.../0:=...;8=--...:. Effective date...,0=6-'-'/0'-'-7-'-'/0=8---' Mayor vetoed... :, Mayor approved... --=0:...=5;...::/0=2:...::/0'-=-8--'- Mayor failed to act- deemed approved......:. Findings adopted......:.

28 Mayor's Time Stamp TIME LIMIT FILES ORDINANCES CITY CLEHr~ COUNCIL FILE NUMBER COUNCIL DISTmCT COUNCIL APPROVAL DATE APRIL 22, 2008 LAST DAY FOR MAYOR TO ACT ll~,. E:-:' ---ll--ithfa.a~~-- -HQp:Jc._,2r+O!H!08:'!---- ORDINANCE TYPE: Ord of Intent _Zoning Personnel General _ Improvement X LAMC LAAC _cu or Var Appeals- CPC No. SUBJECT MATIER: AMENDING THE LOS ANGELES MUNICIPAL CODE TO ADD THE FAILURE TO COMPLY WITH THE CITY'S BUSINESS TAX AND PARKING OCCUPANCY TAX LAWS AS ADDITIONAL GROUNDS FOR DENYING OR SUSPENDING A POLICE PERMIT PLANNING COMMISSION DIRECTOR OF PLANNING CITY ATIORNEY CITY ADMINISTRATIVE OFFICER APPROVED X CD ---~~ ' ' DISAPPROVED! i I I! f-..;) =.r.-... ~-~--~-- r&av r f\?008 '_' d_!...:.ij~... _ -'~ DATE OF MAY6<~ROVAL, fdeemed APPROVED OR *VETO (*VETOED ORD ANCES MUST E ACCOMPANIED WITH OBJECTIONS IN WRITING PURSUANT TO CHARTER SEC. 250(b) (c) DATE RECEIVED FROM MAYOR ITY ClERK USE ONlY PlEASE DO NOT WRITE BELOW THIS UNE) M_AY_0_2_20_0_ ORDINANCE NO.. DATE PUBLISHED MAY DATE POSTED EFFECTIVE DATE JUN ORO OF INTENT: HEARING DATE ASSESSMENT CONFIRMATION ORDINANCE FOR DISTRIBUTION: YES NO_ ca I age nd\ o rd Jv\A 'l 0 o 2008]

29 . ' ORDINANCE NO An ordinance amending Sections and of the Los Angeles Municipal Code relating to the Police Permit process. These amendments add the failure to comply with all City business tax and Parking Occupancy Tax laws as additional grounds for denying or suspending a Police Permit. THE PEOPLE OF THE CITY OF LOS ANGElES DO ORDAIN AS FOLLOWS: Section 1. Section of the Los Angeles Municipal Code is hereby amended to read: If the Board determines that the application does not satisfy the requirements of this article, it shall deny the application. The Board may also deny a permit on any of the following grounds: (a) Grounds for Denial of Application Issued Subject to this Article. (Except Sections , , or ) 1. The applicant made a false or misleading statement of a material fact or omission of a material fact in the application; 2. The applicant is under eighteen years of age; 3. The applicant has committed or aided or abetted in the commission of any act or omission, which, if committed by a permittee, would be a ground for suspension, revocation, or other disciplinary action under this article; 4. The applicant has had a similar type of permit previously denied, suspended or revoked within five years immediately preceding the date of the filing of the application, and the applicant can show no material change in circumstances since the denial, suspension or revocation; 5. The business for which the permit is sought is prohibited by any local or state law, statute, rule or regulation, or prohibited in the particular location by the provisions of Chapter I of this Code; 6. The business for which the permit is sought has been or is a public nuisance; 7. The applicant has within five years immediately preceding the date of the filing of the application been convicted of a felony crime in any jurisdiction involving theft, fraud, violence, sale of a controlled substance 1

30 as specified in Sections 11054, 11055, 11056, 11057, or of the California Health and Safety Code, or any moral turpitude offense; 8. The applicant has within three years immediately preceding the date of the filing of the application been convicted of any offense listed in Section (a)(7) that has been made the subject of Section 17(b) of the California Penal Code; 9. The applicant has within five years immediately preceding the date of the filing of the application been convicted of any offense involving deceptive trade practices or other illegal business practices reasonably and narrowly related to the nature of conduct of the business for which the application is made; or 10. The business for which the permit is sought has failed to comply with all City business tax and Parking Occupancy Tax laws. (b) Grounds for Denial of Application Issued Subject to Sections , , or In addition to the grounds set forth in (a)(1)- (6) above, an application under this article may be denied for the following reasons: 1. The applicant has within five years immediately preceding the date of the filing of the application been convicted of any misdemeanor or felony classified by the state as a sex-related offense, or of any offense described in California Penal Code Sections 266h, 266i, 315, 318, , or 647(a) or (b); 2. The applicant has within five years immediately preceding the date of the filing of the application been convicted of any offense described in California Penal Code, Part One, Title 9, Chapters 7.5 and 7.6; 3. The applicant has within five years immediately preceding the date of the filing of the application been convicted of a charge of violating any lesser included or lessor related offense, including California Penal Code Section 415, in satisfaction of, or as a substitute for, an original charge of any of the offenses listed in this section; 4. The applicant has been convicted of any offense that requires registration as a sex offender under California Penal Code Section 290; or 5. The business for which the permit is sought has failed to comply with all City business tax and Parking Occupancy Tax laws. 2

31 Sec. 2. Section of the Los Angeles Municipal Code is hereby amended to read: Whenever under any provision of this Code a regulatory permit is required for the conduct of any business or occupation upon which a business tax is imposed by Article 1 of this chapter, or upon which a parking occupancy tax is imposed by Article 1.15 of this chapter, the failure to pay that business tax or parking occupancy tax will be grounds for the suspension of the permit, but the procedure outlined in Section shall be followed. 3

32 Sec. 3. The City Clerk shall certify to the passage of this ordinance and have it published in accordance with Council policy, either in a daily newspaper circulated in the City of Los Angeles or by posting for ten days in three public places in the City of Los Angeles: one copy on the bulletin board located at the Main Street en~rance to the Los Angeles City Hall; one copy on the bulletin board located at the Main Street entrance to the Los Angeles City Hall East; and one copy on the bulletin board located at the Temple Street entrance to the Los Angeles County Hall of Records. I hereby certify that the foregoing ordinance was introduced at the meeting of the Council of the City of Los Angeles of APR ~ and was passed at its meeting of APR KAREN E. KALFAYAN, Interim City Clerk ~~'( 0 ~ Approved By-+Gft~_w_~. -~--- Deputy Approved as to Form and Legality Mayor ROCKARD J. DELGADILLO, City Attorney By.-~~ l.~~) CHRISTY NUMANO-HIURA Deputy City Attorney File No. CF M:\Econ Dev_Pub Finance\Publlc Finance\Christy Numano Huira\Ordinances\LAMC Amendmentdoc 4

33 TO THE COUNCIL OF THE CITY OF LOS ANGELES File No Your reports as follows: BUDGET AND FINANCE Committee BUDGET AND FINANCE COMMITTEE REPORT and ORDINANCE relative to amending the Los Angeles Municipal Code (LAMC) to add the failure to comply with the City's Business Tax and Parking Occupancy Tax laws as additional grounds for denying or suspending a Police Permit. Recommendation for Council action, SUBJECT TO THE APPROVAL OF THE MAYOR: PRESENT and ADOPT the accompanying ORDINANCE amending the LAMC to add the failure to comply with the City's Business Tax and Parking Occupancy Tax laws as additional grounds for denying or suspending a Police Permit. Fiscal Impact Statement: None submitted by the Office of the City Attorney. Neither the City Administrative Officer nor the Chief Legislative Analyst has completed a financial analysis of this report. SUMMARY At its meeting of April?, 2008, the Budget and Finance Committee considered a City Attorney report and draft Ordinance relative to amending the LAMC to add the failure to comply with the City's Business Tax and Parking Occupancy Tax laws as additional grounds for denying or suspending a Police Permit. The Ordinance was prepared in response to Motion (Garcetti-Parks), adopted by the Council on February 1, 2008, which requested the City Attorney to prepare and present several Ordinances addressing policy changes which were suggested by the Office of Finance, to generate much-needed revenue in an effort to protect crucial public services. The Budget and Finance Committee recommended adoption of the Ordinance amending the LAMC to add the failure to comply with the City's Business Tax and Parking Occupancy Tax laws as additional grounds for denying or suspending a Police Permit. This matter is now forwarded to the Council for its consideration. Respectfully submitted, MEMBER PARKS: GREUEL: SMITH: ROSENDAHL: HUIZAR: LB # a 4!8108 VOTE YES YES ABSENT YES YES BUDGET AND FINANCE COMMITTEE APR LOS ANGELES CITY COUNCil Nllit. i.j.f Zt)OJ I NANCE OVER TO_ o,ep D PlED APR LOS ANGELES tlri COUNCil

34 COUNCIL VOTE Apr 22, :39:36 AMI #4 ITEM NO. (6) Voting on Item(s): 6 Roll Call ALARCON CARDENAS *GREUEL HAHN HUIZAR LABONGE PARKS Absent PERRY REYES ROSENDAHL SMITH WEISS WESSON ZINE GARCETTI Present: 14/ : 14 No: 0

35 COUNCIL VOTE Apr 15, :11:30 AM, #3 Items for Voting on Roll Call ALARCON CARDENAS GREUEL HAHN HUIZAR LABONGE PARKS PERRY REYES ROSENDAHL SMITH WEISS WESSON ZINE *GARCETTI Present: 10, : Which Public Hearings Have Been Held - Items Item(s): 10-12,14-18,20-30 Absent Absent Absent Absent Absent 10 No: 0 J-_0' ~/)111; ~RJLlP ( ftle, (bu ~ D~ 1U rith l o'cb *'Jf

36 . ' ' BUDGET AND FINANCE COMMITTEE NOTIFICATION SHEET Council File No~ _,..~,:;!9_&--:;:;..._...-_o...;;;..;)_D...;f~...- _ (l\1ail Stop 370) Chief Legislative Analyst City Attorney (with blue slip/~ Controller Treasurer Information Technology Agency p(ufinent of Building.and Safety Office of Finance- Attn:Bmjamin Vargas Fire Commission I Department Department of General Services Personnel Department (Mail Stop 130) (Mail Stop 136) (Mail Stop 140) (Mail Stop 183) (Mail Stop 750) (Mail Stop 232) (M:ail Stop 115) (Mail Stop 170) (I\1ail Stop 250) (M:ail Stop 508) (Mail Stop. 391). Department Public Works.-- Bureau of Engineering_.... Department of Transportation Department of Recreation and Parks. (Mail Stop. 400) (Mail Stop. 465) (Mail Stop 490). (M:ail Stop. 725) (Mail Stop 625)

37 CITY "'F LOS ANGELES SPEAKER THE CITY COUNCIL'S RULES OF DECORUM WILL BE ENFORCED. ARD Council File No., Agenda Item, or Case No. i -rem, ( Name of City Agency, Department, Committee or Council Do you wish to provide general public comment, or to speak for or against a proposal on the agenda? ( ) For proposal Name: { ( _(V_\_t_\..1~9--_Q=- ~() L_( --""' '/t._O_.-"-"'tV:... ~---~ ( ) Against proposal ()(), General comments Address: ~~~~~~~~ ~~ ~--~~-----= street City State Zip Business phone: Representing: ~ ~ CHECK HERE IF YOU ARE A PAID SPEAKER AND PROVIDE CLIENT INFORMATION BELOW: D Client Name:----~ Phone #: ~ Client Address: ,:::---: ;:cc: ,~ ::;: street City State Zip Please see reverse of card for important information and submit this entire card to the presiding officer or chairperson. NOTE: THIS IS A PUBliC DOCUMENT. _..- ~.

38 CITY ')F LOS ANGELES SPEAKER ~,ARD THE CITY COUNCIL'S RULES OF DECORUM WILL BE ENFORCED. Council File No., Agenda Item, or Case No. :t:+ev...- I wish to speak before the -~.L-~~~eLl~-~'---~~:..::._.=.:::~~~ ~----~- City Agency, Department, Committee or Council provide gener?;l ublic comment, or to speak for or against a proposal on the agenda? ~For proposal, (. l Against proposal Name: u..--"?,.-s 1 { ) General comments Business or Organization Affiliation: (ad"y'\ t.e// Pv:es k:it~ {;-wtjzflq~ ~ CJ{B~ Address: ~~ ~~ ~ ~ street City State Zip Business phone: Representing: CHECK HERE IF YOU ARE A PAID SPEAKER AND PROVIDE CLIENT INFORMATION BELOW: D Client Name: ~ Phone #: Client Address: --~S~tr-ee~t c=i~ty ~S~ta~te ~Z~ip Please see reverse of card for important information and submit this entire card to the presiding officer or chairperson. NOTE: THIS IS A PUBLIC DOCUMENT..;.

39 OFFICE OF THE CITY ATTORNEY ROCKARD J. DELGADILLO C!TY ATTORNEY REPORT RE: REPORT NO. R MAR AN ORDINANCE AMENDING SECTIONS AND OF THE LOS ANGELES MUNICIPAL CODE TO ADD THE FAILURE TO COMPLY WITH CITY'S BUSINESS TAX AND PARKING OCCUPANCY TAX LAWS AS ADDITIONAL GROUNDS FOR DENYING OR SUSPENDING A POLICE PERMIT The Honorable City Council of the City of Los Angeles Room 395, City Hall 200 North Spring Street Los Angeles, California Honorable Members: Council File No This office has prepared and now transmits for your action the attached draft ordinance approved as to form and legality. This draft ordinance amends the Los Angeles Municipal Code to include failure to comply with all City business tax and Parking Occupancy Tax laws as additional grounds for denying or suspending a business' Police Permit. Background Relative to the Financial Status Report and Belt Tightening Measures (CF No ), City Council adopted the motion presented by the Budget and Finance Committee on February 26, That motion requested this office prepare and present an ordinance amending LAMC et seq., to require compliance with all City business tax and Parking Occupancy Tax taws as a condition of granting a new Police Permit, and to authorize the suspension or revocation of a business' Police Permit for non-payment of business taxes and Parking Occupancy Taxes. Enclosed please find an ordinance amending Los Angeles Municipal Code Sections and regarding grounds for denying and suspending a business' Police Permit. MAR AN EQUAL EIYlPLOYIYlENT OPPORTUNITY- AFF!RIYlAT!VE ACTION EIYlPLo'StJDGET & FiNANCE 200 NORTH MA!N STREET LOS ANGELES, CA TDD

40 The Honorable City Coun of the City of Los Angeles Page2 These revisions add the failure to comply with the City's business tax and Parking Occupancy Tax laws as additional grounds for denying or suspending a business' Police Permit. Council Rule 38 Referral The draft ordinance has been sent to the Office of Finance and the Board of Police Commissioners pursuant to Council Rule 38 for review and comment directly to Council. If you have any questions, feel free to contact Deputy City Attorney Christy Numano-Hiura at She or another member of this staff will be available to answer any questions you may have when you consider this matter. Sincerely, ROCKARD J. DELGADILLO, City Attorney By. ~CJ~ CLAUDIA CULLING Special Counsel - Municipal CC:CNH:Iee Transmittal M:\Econ Dev_Pub Finance\Public Finance\Christy Numano-Huira\Reports\Rpt re LAMC Amendemnt.doc

41 ORDINANCE NO An ordinance amending Sections and of the Los Angeles Municipal Code relating to the Police Permit process. These amendments add the failure to comply with all City business tax and Parking Occupancy Tax laws as additional grounds for denying or suspending a Police Permit. THE PEOPLE OF THE CITY OF LOS ANGELES DO ORDAIN AS FOLLOWS: Section 1. Section of the Los Angeles Municipal Code is hereby amended to read: If the Board determines that the application does not satisfy the requirements of this article, it shall deny the application. The Board may also deny a permit on any of the following grounds: (a) Grounds for Denial of Application Issued Subject to this Article. (Except Sections , , or ) 1. The applicant made a false or misleading statement of a material fact or omission of a material fact in the application; 2. The applicant is under eighteen years of age; 3. The applicant has committed or aided or abetted in the commission of any act or omission, which, if committed by a permittee, would be a ground for suspension, revocation, or other disciplinary action under this article; 4. The applicant has had a similar type of permit previously denied, suspended or revoked within five years immediately preceding the date of the filing of the application, and the applicant can show no material change in circumstances since the denial, suspension or revocation; 5. The business for which the permit is sought is prohibited by any local or state law, statute, rule or regulation, or prohibited in the particular location by the provisions of Chapter I of this Code; 6. The business for which the permit is sought has been or is a public nuisance; 7. The applicant has within five years immediately preceding the date of the filing of the application been convicted of a felony crime in any jurisdiction involving theft, fraud, violence, sale of a controlled substance 1

42 as specified in Sections 11054, 11055, 11056, 11057, or of the California Health and Safety Code, or any moral turpitude offense; 8. The applicant has within three years immediately preceding the date of the filing of the application been convicted of any offense listed in Section (a)(7) that has been made the subject of Section 17(b) of the California Penal Code; 9. The applicant has within five years immediately preceding the date of the filing of the application been convicted of any offense involving deceptive trade practices or other illegal business practices reasonably and narrowly related to the nature of conduct of the business for which the application is made; or 10. The business for which the permit is sought has failed to comply with all City business tax and Parking Occupancy Tax laws. (b) Grounds for Denial of Application Issued Subject to Sections , , or In addition to the grounds set forth in (a)(i)- (6) above, an application under this article may be denied for the following reasons: 1. The applicant has within five years immediately preceding the date of the filing of the application been convicted of any misdemeanor or felony classified by the state as a sex-related offense, or of any offense described in California Penal Code Sections 266h, 266i, 315, 318, , or 647(a) or (b); 2. The applicant has within five years immediately preceding the date of the filing of the application been convicted of any offense described in California Penal Code, Part One, Title 9, Chapters 7.5 and 7.6; 3. The applicant has within five years immediately preceding the date of the filing of the application been convicted of a charge of violating any lesser included or lessor related offense, including California Penal Code Section 415, in satisfaction of, or as a substitute for, an original charge of any of the offenses listed in this section; 4. The applicant has been convicted of any offense that requires registration as a sex offender under California Penal Code Section 290; or 5. The business for which the permit is sought has failed to comply with all City business tax and Parking Occupancy Tax laws. 2