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Aaron Starr to present 2 initiatives at Oxnard City Council meeting on business taxes and streets
By George Miller
Two ballot measures/initiatives will be presented tonight by Aaron Starr of Moving Oxnard Forward, including:
– Attracting Businesses and Jobs to Oxnard Act. This would greatly reduce the burden of business taxes and encourage more businesses to relocate here and existing ones to stay and/or expand. (needs 1500 signatures)
– Higher Priority for Oxnard Streets Act. This would force the city to move along road repairs/resurfacing to meet a target schedule and paving index (quality of roads). (Needs 7500 signatures.)
These would be placed on the ballot if sufficient signatures can be collected and they pass legal muster.
For more information, Contact Aaron Starr at: 805-404-8693, [email protected].
The text of each initiative follows:
Attracting Businesses and Jobs to Oxnard Act
The people of the City of Oxnard do ordain as follows:
SECTION 1. Title.
This initiative shall be known and may be cited as the “Attracting Businesses and Jobs to Oxnard Act.”
SECTION 2. Findings and Declarations.
The people of the City of Oxnard find and declare all of the following:
The City of Oxnard’s business taxes are among the highest in Ventura County.
Oxnard’s rate of unemployment is consistently higher than other cities in the county.
High local business taxes reduce Oxnard’s competitiveness as a business destination and encourage businesses to locate in other nearby cities, reducing local job opportunities.
Businesses locating in other cities decrease the likelihood that people will shop locally.
Attracting new businesses to Oxnard generates additional revenues from sales and property taxes to support local schools, parks, public safety, and community services.
SECTION 3. Purposes and Intent.
The People of the City of Oxnard hereby declare that their purposes and intent in enacting the “Attracting Businesses and Jobs to Oxnard Act” are to repeal the City’s business tax.
The people intend this Act to be an exercise of their rights pursuant to Section 3 of Article XIII C of the California Constitution to reduce or repeal local taxes, assessments, fees or charges.
SECTION 4. Attracting Businesses and Jobs to Oxnard Act.
Section 11-2 of Division 1 of Chapter 11 of the Oxnard Municipal Code is hereby repealed.
SEC. 11-2. PURPOSE.
The business tax imposed by this article is for revenue purposes only.
Section 11-4 of Division 1 of Chapter 11 of the Oxnard Municipal Code is hereby amended as follows:
SEC. 11-4. BUSINESS TAX CERTIFICATE REQUIRED.
(A) Any person conducting a business within the city shall obtain a business tax certificate and pay a business tax and the following business tax fees when applicable: an application fee, a renewal fee, an amendment fee, a duplicate tax certificate fee, a duplicate sticker fee and a fingerprint report fee. The amount of the business tax and the fees shall be set in the business tax schedule. The amount of the fees shall not exceed the city’s actual cost of processing applications, renewals, amendments, duplicate business tax certificates, duplicate stickers and fingerprint reports.
(B) This article applies to any business conducted within the city, regardless of whether the business is conducted from a fixed or other place of business or outside of the city.
The following sections of Division 2 of Chapter 11 of the Oxnard Municipal Code are hereby repealed.
SEC. 11-31. VENDING MACHINE LESSOR, RETAIL SALES, SMALL HOME BUSINESS AND GENERAL BUSINESS.
Every person who is a vending machine lessor or who is engaged in any retail sales business, small home business, or any business not otherwise specifically mentioned in sections 11-32 through 11-38, shall pay a business tax based on annual gross receipts as required by the business tax schedule.
SEC. 11-32. ENTERTAINMENT.
(A) Every person conducting any business that provides or participates in entertainment shall pay a business tax as required by the business tax schedule.
(B) Entertainment is divided into the following classifications:
(1) Class “A” – A business providing entertainment in conjunction with the operation of a tavern, bar, night club or cocktail lounge, which for purposes of this section means a business selling or serving alcoholic beverages to the public for consumption on the premises and where food is not sold or served as in a bona fide public eating place, but where some limited food products may be sold or served incidentally to the sale or service of alcoholic beverages.
(2) Class “B” – A business providing entertainment in conjunction with the operation of a bona fide public eating place, which for purposes of this section means a place that regularly serves meals to persons for compensation and has full kitchen facilities, including refrigeration for keeping food and conveniences for cooking an assortment of foods eaten as ordinary meals, and the kitchen complies with all regulations of the Department of Health. The service of only sandwiches and salads is not sufficient to meet this definition. Nothing in this section shall require that food be sold with any ordered beverage. This section applies whether or not alcoholic beverages are sold.
(3) Class “C” – A business providing entertainment in situations not covered by Classes A and B.
SEC. 11-33. WHOLESALERS.
Every person conducting a business involving the selling at wholesale any goods, wares, merchandise, or commodities within the city or in one or more transactions in which the point of sale is deemed to be within the city, shall pay a business tax based on annual gross receipts as required by the business tax schedule.
SEC. 11-34. MANUFACTURERS AND TRANSPORTERS.
Every person conducting the business of manufacturing, processing, assembling, packing, or fabricating from a fixed place of business, or the business of transporting persons or property by motor vehicle for hire over the public streets and highways of the city, shall pay a business tax as required by the business tax schedule.
SEC. 11-35. FOOD MARKETS, DEALERS IN VEHICLES AND EQUIPMENT.
Every person conducting the business of food marketing or in the business of dealing in new or used automobiles, farm machinery, trucks, trailers, house trailers, tractors, boats, or construction equipment, at retail or to the consumer, shall pay a business tax based on annual gross receipts as required by the business tax schedule.
SEC. 11-36. PROFESSIONS, OCCUPATIONS AND SERVICES.
(A) Every person conducting any business hereinafter enumerated or similar thereto shall pay a business tax as required by the business tax schedule: abstract and title; accountant or auditor; advertising agent; appraiser; architect; artist; assayer; attorney; bacteriologist; book agent; broker or commission agent; business school; certified public accountant; chemist; chiropodist; chiropractor; civil, electrical, mining, chemical, structural, consulting or hydraulic engineer; collection agency; credit reporting bureau; dance school; dental laboratory; dentist; dermatologist; draftsman; drugless practitioner; detective agency or private patrol; electrologist; employment office; engraver; entomologist; feed, grain or fruit broker; geologist, herbalist; illustrator; interpreter; landscape architect; lapidary; locksmith; masseuse; medical laboratory; mercantile agency; mortician; naturopath; news agency; oculist; optician; optometrist; osteopath; pest control; physician; physiotherapist; piano tuner; podiatrist; printer; public relations; public stenographer; real estate broker; roentologist; sign painter; stock broker; surgeon; surveyor; taxidermist; teacher of music or dancing; telephone answering service, termite inspector; trading stamps; travel agency; veterinarian.
(B) Any person subject to subsection 11-36(A) whose business income is measurable in gross receipts may on the application for a business tax certificate or on annual renewal thereof apply in writing to the collector to report and pay a business tax measured by annual gross receipts as required by the business tax schedule for persons subject to section 11-31. Once a certificant makes this selection, the certificant may not reverse it.
(C) Every person conducting any business hereafter enumerated or similar thereto shall pay a business tax as required by the business tax schedule of rates and fees: arcade; auctioneer; auto wrecking yard; bowling alley; circus, carnival, animal exhibit, itinerant show, rodeo, parade and sporting event (except when the exhibition or performance is given in connection with the regular operation of a theater, hall or stadium in the city for which a business tax certificate has been issued); dance; hotel, motel or residential rental; itinerant merchant; itinerant show or itinerant merchant sponsored by a shopping center (the ownership or management of a shopping center may pay a flat business tax for an unlimited number of itinerant shows and merchants sponsored by the shopping center and located on the shopping center premises); junk collector; junk dealer; labor housing facility or labor camp; mobile home park; mechanical amusement ride; outdoor advertising; pawnshop; poolroom; secondhand store; shooting gallery, golf course or archery range; skating rink; solicitor or peddler; taxi or motor vehicle for hire; telephone solicitation; theater; vehicle used in a wholesale, retail or service business that has a fixed place of business, delivery service vehicle.
SEC. 11-37. CONTRACTORS.
(A) Every contractor shall pay a business tax as required by the business tax schedule.
(B) Any contractor conducting the business of selling goods, wares or merchandise at retail or wholesale in addition to the business of contracting shall obtain a business tax certificate for such retail or wholesale business as well as a business tax certificate for the contracting business.
SEC. 11-38. PUBLIC UTILITIES.
(A) Every person conducting business as a public utility or otherwise in the distribution, transportation or transmission of electricity, gas or communications shall pay a business tax as required by the business tax schedule.
(B) Any person subject to this section may on the application for a business tax certificate or on annual renewal thereof apply in writing to the collector to report and pay a business tax measured by annual gross receipts as required by the business tax schedule for persons subject to section 11-31.
The Oxnard Business Tax Schedule is hereby repealed:
(FRONT SIDE)
2014-2015 SCHEDULE OF RATES AND TAXES
Business Tax Certificate Expires: Last Day of Month Prior to Anniversary Month (application Month in Oxnard)
Business Tax Due and Payable: In advance on the first day of business or on the first day of the anniversary month
Penalties: Accrue at 10% or $10 per month whichever is greater not to exceed 50% from starting date
All new applications and renewals are subject to a processing fee (New =$25 / Renewal =$10)
All new applications and renewals are subject to a $1.00 SB 1186* State-mandated disability access compliance fee
A BUSINESS WITH RATE CODES 01, 02 OR 11 MAY CHOOSE TO PAY THE TAX BASED ON THE AMOUNT OF GROSS RECEIPTS RECEIVED IN OXNARD RATHER THAN THE FLAT RATE. SEE THE APPROPRIATE TAX SCHEDULE ON THE REVERSE. ONCE YOU ELECT TO PAY ON GROSS RECEIPTS YOU MAY NOT REVERSE IT TO THE FLAT RATE.
-CONTRACTORS – PLEASE REFER TO RATE CODE 29 ON TAX SCHEDULE
-PROFESSIONAL & VEHICLE CLASSIFICATIONS – PLEASE REFER TO RATE CODE 31 ON TAX SCHEDULE.
RATE
CODE
CLASSIFICATION UNIT OF
MEASURE
TAX *01 PROFESSION/OCCUPATION SERVICE FLAT $212 FOR EACH PERSON PRACICING HIS/HER PROFESSION PLUS $17 PER EMPLOYEE *02 VEHICLE VEHICLE $212 PER VEHICLE OR $1,107 PER FLEET 03 MOTEL/HOTEL/APTS/MOBILE HOME PARK UNITS $212 UP TO 3 UNITS PLUS $17 EACH ADDITIONAL UNIT 04 SECONDHAND DEALER FLAT $272 05 JUNK COLLECTOR VEHICLE $304 PER VEHICLE 06 JUNK DEALER FLAT $304 07 PAWNSHOP FLAT $609 08 TAXI/AUTO FOR HIRE VEHICLE $212 PLUS $212 PER TAXI
$212 PLUS $150 PER AUTO FOR HIRE
*11 CONTRACTOR FLAT $304 PLUS $17 PER EMPLOYEE 13 OUTDOOR ADVERTISING FLAT $272 PLUS $4 BILLBOARD 14 BOWLING ALLEY LANES $212 PLUS $32 PER LANE 15 POOL & BILLIARD HALL TABLES $304 PLUS $32 PER TABLE 16 SKATING RINK FLAT $304 18 SHOOTING GALLERY/GOLF/BATTING FLAT $272 22 THEATER FLAT $304 UP TO 500 SEATS
$456 OVER 500 SEATS
23 DANCING (PUBLIC) FLAT $929 PER YEAR OR $60 PER DAY 24 ENTERTAINMENT (BARS) FLAT $1390 PER YEAR OR $60 PER DAY 25 ENTERTAINMENT (RESTAURANT) FLAT $926 PER YEAR OR $60 PER DAY 26 WRECKING YARD FLAT $304 PLUS $17 PER EMPLOYEE OVER 3 27 MANUFACTURER/PROCESSOR/
TRANSPORTATION/FREIGHT
FLAT $212 UP TO 5 EMPLOYEES
NEXT 6 TO 10 EMPLOYEES, $17 EACH
NEXT 90 EMPLOYEES, 11 EACH
ALL IN EXCESS OF 100, $7 EACH
28 PUBLIC UTILITY FLAT $212 UP TO 5 EMPLOYEES
NEXT 6 TO 10 EMPLOYEES, $17 EACH
NEXT 90 EMPLOYEES, $11 EACH
ALL IN EXCESS OF 100, $7 EACH
29 WHOLESALE BUSINESS AND/OR CONTRACTOR FLAT (SEE REVERSE) 30 SPECIAL CLASS FLAT (SEE REVERSE) 31 RETAIL & GENERAL BUSINESS FLAT (SEE REVERSE) 32 LABOR CAMP FLAT $212 UP TO 24 BEDS PLUS $17 EACH ADDITIONAL 6 BEDS 33 BRANCH ESTABLISHMENT FLAT $15 34 ASSOCIATION (3 OR MORE) FLAT $1035 PER YEAR 00 CIRCUS, CARNIVAL, ANIMAL EXHIBIT, ITINERANT SHOW, SPORT EXHIBIT FLAT $207 PER DAY 00 ITINERANT MERCHANT FLAT $32 PER DAY
$73 PER WEEK
$156 PER MONTH
$207 PER QUARTER
$310 PER 6 MONTHS (MAXIMUM)
00 PEDDLER AND SOLICITOR FLAT $32 PER DAY
$73 PER WEEK
$156 PER MONTH
$207 PER QUARTER
$620 PER YEAR
(REVERSE SIDE)
Business Tax Certificate Expires: Last Day of Month Prior to Anniversary Month (application Month in Oxnard)
Business Tax Due and Payable: In advance on the first day of business or on the first day of the anniversary month
Penalties: Accrue at 10% or $10 per month whichever is greater not to exceed 50% from starting date
All new applications and renewals are subject to a processing fee (New =$25 / Renewal =$10)
All new applications and renewals are subject to a $1.00 SB 1186* State-mandated disability access compliance fee
Tax is based on the amount of gross receipts EXCLUDING – beer, liquor and wine sales, sales tax, federal excise tax and state and federal gasoline tax.
All business tax reports are subject to audit per Oxnard City Code section 11-14(A).
RATE CODE: 29 WHOLESALE BUSINESS AND/OR CONTRACTORS Gross Receipts Range Base Gross Receipts (2) Marginal Tax Rate (3) Base Tax (4) $ -0- – $ 57,000 $ -0- N/A $ 116 57,001 – 152,000 57,001 0.00140 116 152,001 – 608,000 152,001 0.00056 248 608,001 – 1,520,000 608,001 0.00042 504 1,520,001 – 3,040,000 1,520,001 0.00030 886 3,040,001 – OVER 3,040,001 0.00025 1,312
RATE CODE: 30 SPECIAL CLASS Gross Receipts Range Base Gross Receipts (2) Marginal Tax Rate (3) Base Tax (4) $ -0- – $ 57,000 $ -0- N/A $ 116 57,001 – 152,000 57,001 0.00140 116 152,001 – 1,520,000 152,001 0.00042 248 1,520,001 – 3,040,000 1,520,001 0.00028 822 3,040,001 – OVER 3,040,001 0.00020 1,249
RATE CODE: 31 RETAIL & GENERAL BUSINESSES Gross Receipts Range Base Gross Receipts (2) Marginal Tax Rate (3) Base Tax (4) $ -0- – $ 57,000 $ -0- N/A $ 93 57,001 – 152,000 57,001 0.00140 93 152,001 – 304,000 152,001 0.00084 226 304,001 – 608,000 304,001 0.00070 353 608,001 – OVER 608,001 0.00060 567
SECTION 5. Broad Construction.
The provisions of this Act shall be liberally construed and broadly applied in order to effectuate its underlying purpose of repealing the City’s business tax.
If any provision of this Act conflicts directly or indirectly with any other provision of law, those other provisions shall be null and void to the extent that they are inconsistent with this act, and are hereby repealed.
This Act shall not limit or prohibit the City’s ability to propose to voters a new business tax, in accordance with the provisions of Article XIII C of the California Constitution.
SECTION 6. Conflicting Ballot Measures.
In the event that this measure and another measure or measures relating to business tax certificates shall appear on the same citywide election ballot, the provisions of the other measures that would affect in whole or in part the field of business tax certificates shall be deemed to be in conflict with this measure. In the event that this measure shall receive a greater number of affirmative votes, the provisions of this measure shall prevail in their entirety and the provisions of the other measure or measures shall be null and void in their entirety. In the event that the other measure or measures shall receive a greater number of affirmative votes, the provisions of this measure shall take effect to the extent permitted by law.
If this measure is approved by voters but superseded by any other conflicting ballot measure approved by voters at the same election, and the conflicting ballot measure is later held invalid, this measure shall be self-executing and given full force of law.
SECTION 7. Severability.
If any provision of this act or the application thereof to any person or circumstance is held invalid, that invalidity shall not affect other provisions or applications of the act that can be given effect in the absence of the invalid provision or application. To this end, the provisions of this act are severable. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Higher Priority for Oxnard Streets Act
SECTION 1. Title.
This measure shall be known and may be cited as the “Higher Priority for Oxnard Streets Act.”
SECTION 2. Findings and Declarations.
The people of the City of Oxnard find and declare all of the following:
In 2008, the City Council of the City of Oxnard adopted Ordinance No. 2779, also known as the “City of Oxnard Vital Services Transactions (Sales) and Use Tax Ordinance,” requesting that voters adopt a one-half per cent increase in the local sales and use tax “to protect, maintain, and enhance vital city services,” such as “increasing street paving and sidewalk/pothole repair to improve traffic flow.” Voters approved Ordinance No. 2779 as Measure O at the November 4, 2008 election.
Based on the language of the ordinance and the marketing campaign promoting it, voters were persuaded to adopt Measure O, making Oxnard’s rate of sales tax the highest in the county, and generating in excess of $10 million each year in extra tax revenue at a great cost to poor and middle-class families.
Since the adoption of this measure, however, many residents question whether there has been any significant enhancement in vital city services.
In the case of maintaining streets and alleys, one of the more basic city services, the City of Oxnard’s lack of performance is particularly evident, as measured by the city’s Pavement Condition Index (PCI), a numerical index between 0 and 100 used to indicate the general condition of pavement. This standard is widely used in transportation civil engineering, and the surveying processes and calculation methods used have been standardized by ASTM International. Prior to the increase in the local sales and use tax, Oxnard had a PCI score of 61 for its network of streets and alleys. Unfortunately, Oxnard’s PCI has not seen meaningful improvement since the tax increase, and residents continue to endure poorly maintained streets and alleys, some of which have been neglected for years.
Because it is far less expensive to keep a road in good condition than to repair it once it has deteriorated, the City’s inattention to routine maintenance of roads and alleys is an indication of poor custodianship of taxpayer funds, and the long-term impact of this neglect is to deprive residents of other important services, such as those promoting public safety.
Poorly maintained streets negatively impact Oxnard’s ability to attract businesses and jobs.
Poorly maintained streets and sidewalks jeopardize the safety of children and senior citizens and significantly increase the danger of accidents for Oxnard motorists.
SECTION 3. Purposes and Intent.
The people of the City of Oxnard hereby declare their purposes and intent in enacting the “Higher Priority for Oxnard Streets Act” to be as follows:
To focus City Hall attention on more efficient conveyance of all City services, including prudent economical ongoing repairs and maintenance of city streets and alleys, so that more funds will be available in the long run for general purposes.
To ensure greater accountability for the use of city tax dollars by ensuring that local officials do not take for granted the additional sales and use tax money we pay.
To require the City of Oxnard to warrant the extra half-cent sales tax by providing a corresponding level of service to justify the extra tax.
To deny the City the additional tax if they fail to deliver these services at an acceptable level.
SECTION 4. Higher Priority for Oxnard Streets Act.
Part 4 of Measure O (Uncodified Ordinance 2779, adopted by voters on November 4, 2008) is hereby amended to read as follows (existing text not amended by this act is shown in regular type; text to be deleted by this act is shown in strikethrough type; text to be added by this act is shown in underline type):
Part 4.
TWENTY-YEAR SUNSET. The authority to levy the tax imposed by this ordinance shall expire twenty years from the operative date of this ordinance, unless extended by the voters on March 31, 2019.
Notwithstanding subdivision A of this Part, the City Council shall have the authority to periodically extend the date of expiration by four calendar quarters, provided that it does so at least 110 days before any scheduled expiration and:
(1) An outside civil engineering consultant with expertise in developing and updating pavement management systems finds that the Pavement Condition Index of the city-owned street and alley network is in excess of 70 on or before September 30, 2018;
(2) Each year thereafter until the City achieves a Pavement Condition Index of 80, an outside civil engineering consultant with expertise in developing and updating pavement management systems finds that the Pavement Condition Index of the city-owned street and alley network has increased by at least 2 since the latest finding; and
(3) Each year after achieving a Pavement Condition Index of 80, an outside civil engineering consultant with expertise in developing and updating pavement management systems finds that the Pavement Condition Index of the city-owned street and alley network is at least 80.
In no event shall the City Council be authorized to extend the expiration date beyond March 31, 2029 without voter approval.
SECTION 5. Broad Construction.
The provisions of this act shall be liberally construed and broadly applied in order to effectuate its underlying purpose of allowing the continuation of the additional one-half per cent sales and use tax for general City purposes, provided that the City improves and maintains to an acceptable level the condition of city-owned streets and alleys, without respect to the source of funding available or used by the City for such services.
This act is not intended to convert the existing general sale and use tax to a special tax, and does not require that the City dedicate the funds from the additional one-half per cent sales and use tax specifically for maintenance and improvement of city-owned streets and alleys. Instead, this act authorizes the continuation of the additional one-half per cent sale and use tax in accordance with Section 4 of this measure.
SECTION 6. Conflicting Ballot Measures.
In the event that this measure and another measure or measures relating to local sales and use tax shall appear on the same citywide election ballot, the provisions of the other measures shall be deemed to be in conflict with this measure. In the event that this measure shall receive a greater number of affirmative votes, the provisions of this measure shall prevail in their entirety and the provisions of the other measure or measures shall be null and void in their entirety. In the event that the other measure or measures shall receive a greater number of affirmative votes, the provisions of this measure shall take effect to the extent permitted by law.
If this measure is approved by voters but superseded by any other conflicting ballot measure approved by voters at the same election, and the conflicting ballot measure is later held invalid, this measure shall be self-executing and given full force of law.
SECTION 7. Severability.
If any provision of this act or the application thereof to any person or circumstance is held invalid, that invalidity shall not affect other provisions or applications of the act that can be given effect in the absence of the invalid provision or application. To this end, the provisions of this act are severable.
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