AGENDA REPORT
Meeting Date: January 16, 2025
Item Number:
To: Honorable Mayor & City Council
From: Jeff S. Muir, Director of Finance
Subject: AN ORDINANCE OF THE CITY OF BEVERLY HILLS TO EXTEND THE DELINQUENCY DATE FOR PAYMENT OF 2025 BUSINESS TAX
FOR PERSONAL SERVICES BUSINESSES UNDER
CLASSIFICATION A OF SECTION 3-1-219 OF THE BEVERLY HILLS MUNICIPAL CODE THROUGH MARCH 31, 2025 AND DECLARING
THE URGENCY THEREOF
Attachments: 1. Proposed Urgency Ordinance
RECOMMENDATION
Staff recommends the City Council:
1. Waive full reading, read by title only, and adopt an urgency ordinance entitled “AN
ORDINANCE OF THE CITY OF BEVERLY HILLS TO EXTEND THE
DELINQUENCY DATE FOR PAYMENT OF THE 2025 BUSINESS TAX FOR
PERSONAL SERVICES BUSINESSES UNDER CLASSIFICATION A OF
SECTION 3-1-219 OF THE BEVERLY HILLS MUNICIPAL CODE THROUGH MARCH 31, 2025 AND DECLARING THE URGENCY THEREOF. “
INTRODUCTION
The City of Beverly Hills was fortunate to escape the direct impacts of the Los Angeles County wildfires which have burned more than 40,000 acres, and destroyed more than 12,000 structures and critical infrastructure. However, certain local business owners providing personal services (such as hair salons, nail salons, etc.) have been adversely impacted due to the impacts on their clientele and are worried about meeting their financial obligations.
DISCUSSION
C-2
Meeting Date: January 16, 2025
The proposed Urgency Ordinance would extend the delinquency date (the date when penalties and interest begin to accrue on unpaid taxes) an additional two months for Classification A Personal Services businesses located within the City. The Beverly Hills Municipal Code currently establishes January 31st as the delinquency date for all annual business tax renewal payments. The proposed Urgency Ordinance would extend this date to March 31st for Classification A Personal Services businesses, many of whom have clientele affected by the Los Angeles County wildfires.
FISCAL IMPACT
The fiscal impact of this emergency ordinance cannot be precisely determined, 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.
Jeff S. Muir,
Director of Finance
Approved By
Attachment 1