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8 <br /> ORDINANCE NO. 2085 <br /> AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PLEASANTON <br /> AMENDING MUNICIPAL CODE SECTION 5.24.020.A (DELINQUENT TAXES – <br /> PENALTIES) TO RETAIN EXISTING MAXIMUM PENALTY AMOUNT WHILE <br /> MODIFYING TIMING OF PENALTIES <br /> WHEREAS, the city's business license tax has been imposed on businesses and <br /> persons conducting business in Pleasanton for revenue and regulatory purposes since <br /> at least 1919 (Ord. 113); and <br /> WHEREAS, the current structure of a 5% penalty each month, up to a maximum <br /> of 50% after ten months has been ineffective in encouraging timely renewals because <br /> the penalty of 5% is only $1.25 for the most common category of business with a $25 <br /> business license fee; and <br /> WHEREAS, to encourage timely renewals, make penalties sufficient to motivate <br /> compliance, have penalties similar with other California cities, and reduce costs for <br /> multiple notices, the city desires to maintain the current 50% maximum penalty, but <br /> change the timing of penalty assessments to meet these policy interests. <br /> NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PLEASANTON <br /> DOES HEREBY ORDAIN AS FOLLOWS: <br /> Section 1. Amends Municipal Code section 5.24.020.A Delinquent taxes – <br /> Penalties as follows: <br /> 5.24.020 Delinquent taxes—Penalties. <br /> A. For failure to pay the license tax when due, the collector shall add a penalty of: 25 <br /> percent of said license tax on the first day of February: and 50 percent (non-cumulative) <br /> of said license tax on the first day of March. When the first day of the month falls on a <br /> day when the City Hall is closed, payment of the license tax due may be made on the <br /> next working day without penalty. Any license issued pursuant to this title may be <br /> suspended by the collector upon the failure of the licensee to pay any charges imposed <br /> by this title within 60 days after such charges or reports become delinquent. No license <br /> shall be issued, nor one which has been suspended or revoked shall be reinstated or <br /> reissued, to any person, who at the time of applying therefore, is indebted to the city for <br /> any delinquent license taxes, unless such person, with the consent of the collector, <br /> enters into a written agreement with the city, through the collector, to pay such <br /> delinquent taxes, plus five percent simple annual interest upon the unpaid balance, in <br /> monthly installments, or oftener, extending over a period of not to exceed one year. <br /> B. {no changes} <br />