Ordinance 1991CITY OF ALAMEDA ORDINANCE NO. 1991
New Series
AMENDING THE BUSINESS LICENSE TAX OF THE
CITY OF ALAMEDA
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF ALAMEDA that:
Section 1 . The Alameda Municipal Code is hereby amended
by adding Section 13- 111(s) to Article 1 and Sections 13 -1951 and
13 -1952 to Article 9 of Chapter 1, Title XIII, thereof, to read as
follows:
Sec. 13 -111. (s) Television Subscription Service
"Television subscription service" shall mean a business
that sells rights to or subscriptions for the receipt of
television signals not available by use of standard antennae.
Television subscription service includes, but is not limited
to, community antenna systems or other antenna systems re-
quired to receive satellite signals or any signal which
requires the use of a specific antenna or decoding or
unscrambling device.
Sec. 13 -1951 Television Subscription Service
(a) Every person conducting a television subscription
service business shall pay an annual license fee based upon
three percent (3%) of the gross receipts of Alameda
subscription sales or fees for the previous year, as defined
by Section 13 -1104, except that the first year's fee shall
be three percent (3%) of subscription fees payable thirty
(30) days after the subscription is paid.
(b) In the event that state or federal law preempts
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the amount chargeable as a tax or franchise fee said
annual license fee shall be the maximum allowed under
state or federal law not in excess of subsection (a).
(c) No license may be issued under this Chapter
for television subscription service if the City Council
may lawfully require a franchise agreement between the
television subscription service operator and the City
until such agreement is executed.
Sec. 13 -1952 Emergency Communications Systems
Every person conducting the business of providing fire or
police or other emergency communications systems or alarms
shall pay the annual license fee set forth for television
subscription service (Sec. 13- 1951). Persons providing
both television subscription service and services here-
under may combine their sales and pay the tax on all
receipts under either this Section or Section 13 -1951.
Section 2 . The Alameda Municipal Code is hereby amended
by amending Section 13 -1102 of Article 10, Chapter 1, of Title
XIII thereof, to read as follows:
Sec. 13 -1102 Excluded Persons required to pay
license fees under Sections 13 -195, 13- 195.5, 13 -197,
13 -1913, 13 -1919, 13 -1920, 13 -1922, 13 -1931, 13 -1938,
13 -1951, and 13 -1952 and persons with no previous years'
gross receipts shall not pay in lieu fees under this article,
Section 3 . Purpose. This ordinance is adopted for revenue
purposes only. Only local subscription sales shall be taxed and no
regulatory measures unrelated to solicitations are implied herein.
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Section 4. This ordinance provides for a tax levy for
the usual and current expenses of the City and shall be in full
force and effect immediately upon final passage, pursuant to
Section 3-11 of the Charter of the City of Alameda.
PresjA'ihg Officer of the Council
Attest:
.City Clerk
Lf
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I, the undersigned, hereby certify that the foregoing Ordinance was duly and
regularly adopted and passed by the Council of the City of Alameda in regular
meeting assembled on the 4th day of December, 1979, by the following vote,
to wit:
AYES: Councilmen Diament, Stone, Tillman, and President Corica - (4)
NOES: Councilman Sherratt - (1)
ABSENT: None
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal
of said City this 5th day of December 1979.
City Clerk of e City
t of Alameda