BEVERLY
HILLS
AGENDA REPORT
Meeting Date: September 20, 2022
Item Number:
To: Honorable Mayor & City Council
From: Laurence S. Wiener, City Attorney
Subject: AN ORDINANCE OF THE CITY OF BEVERLY HILLS AMENDING ORDINANCE NO. 20-0-2818 IN CONNECTION WITH EMERGENCY
REGULATIONS RELATED TO THE SUSPENSION OF BUSINESS TAXPENALTIES AND INTEREST Attachments: 1. Ordinance
RECOMMENDATION
It is recommended that the City Council move to waive the full reading and adopt the ordinance entitled: “AN ORDINANCE OF THE CITY OF BEVERLY HILLS AMENDING ORDINANCE NO. 20-0-2818 IN CONNECTION WITH EMERGENCY REGULATIONS RELATED TO THE SUSPENSION OF BUSINESS TAX PENALTIES AND INTEREST.”INTRODUCTION At its meeting of September 12, 2022, the City Council conducted a first reading of this ordinance and introduced it.
DISCUSSION
This ordinance repeals Section 8 of Beverly Hills Ordinance No. 20-0-2818 regarding the emergency COVID-19 regulation to waive penalties and interest on outstanding business tax,effective January 31, 2023, such that any accounts with past due amounts starting February 1,2023 shall be charged penalties and interest pursuant to Beverly Hills Municipal Code Section 3-1-207. City staff shall give at least 60 days’ notice of the upcoming repeal.
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Meeting Date: September 20, 2022
FISCAL IMPACT
Staff is proposing that penalties and interest for unpaid business taxes begin accruing February 1,2023. It is unknown how much additional revenue may be realized, as penalties and interest are irrelevant to businesses that file and pay on time. Historically, penalties and interest on business tax has been a relatively immaterial amount.
Laurence S. Wiener
City Attorney
Approved By
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Attachment
1 ORDINANCE NO. 22-0-
AN ORDINANCE OF THE CITY OF BEVERLY HILLS AMENDING
ORDINANCE NO.20-0-2818 IN CONNECTION WITH EMERGENCYREGULATIONS RELATED TO THE SUSPENSION OF BUSINESS
TAX PENALTIES AND INTEREST
WHEREAS, on March 15, 2020, the City Manager, in his role as the Director of Emergency Services, proclaimed the existence of a local emergency pursuant to Section 2-4-107 of the Beverly Hills Municipal Code to ensure the availability of mutual aid and an effective City response to the novel coronavirus (COVID-19”) and that state of emergency was ratified by the City Council on March 16, 2020; and WHEREAS, in the interest of the public peace, health and safety, as affected by the emergency caused by the spread of COVID- 19, it was necessary for the City Council to exercise its authority to issue certain regulations related to the protection of the public peace, health andsafety; and WHEREAS, the City of Beverly Hills adopted measures to try to mitigate the impacts of the pandemic on businesses in the City by waiving interest and penalties on outstanding businesstaxes; and WHEREAS, with the proliferation of vaccine availability and with the decreasing rate of spread of the COVID- 19 virus, the State of California has repealed many of its regulations that were enacted to ease financial burdens and slow the spread of the virus; and WHEREAS, after two years of the regulation waiving penalties and interest on business tax being in place, the City of Beverly Hills believes that, with proper notice, it is time to repealthe regulation.
NOW THEREFORE, the City Council of the City of Beverly Hills does ordains as follows:
Section 1. Repeal. Section 8 of Beverly Hills Ordinance No. 20-0-2818 regarding the suspension of penalties and interest on outstanding business tax is hereby repealed, effective January 31, 2023, such that any accounts with past due amounts starting February 1, 2023 shallbe charged penalties and interest pursuant to Beverly Hills Municipal Code Section 3-1-207.City staff shall give at least 60 days’ notice of the upcoming repeal.
Section 2. Severability. If any provision of this Ordinance is held invalid by a court of competent jurisdiction, such provision shall be considered a separate, distinct and independentprovision and such holding shall not affect the validity and enforceability of the other provisionsof this Ordinance.
Section 3. Publication. The City Clerk shall cause this Ordinance to be published at least once in a newspaper of general circulation published and circulated in the city within fifteen -1-
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(15) days after its passage in accordance with Section 36933 of the Government Code, shall certify to the adoption of this Ordinance and shall cause this Ordinance and the City Clerk’scertification, together with proof of publication, to be entered in the Book of Ordinances oftheCouncil ofthis City.
Section 4. Operative Date. Section 1 of this Ordinance shall become operative on January 31, 2023.
Section 5. Effective Date. This Ordinance shall go into effect and be in full force and effect at 12:01 a.m. on the thirty-first (3 1st) day after its passage.
Adopted:
______________________________
Effective: LILT BOSSE
Mayor of the City of Beverly Hills,California
ATTEST:___________________________(SEAL)
HUMA AHMEDCity Clerk
APPROVED AS TO FORM: APPROVED AS TO CONTENT:
LAURENCE S. WIENER GEOT(6?C VEZCity Attorney City Manager -2-
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