Ordinance 2707CITY OF ALAMEDA ORDINANCE NO.
New Series
2707
AMENDING THE BUSINESS LICENSE TAX ORDINANCE OF THE
CITY OF ALAMEDA TO PROVIDE A CREDIT FOR
BUSINESSES CONDUCTED AT THE FORMER NAVAL AIR STATION
WHEREAS , the City of Alameda has a tax on businesses
conducted in the City to raise revenue for its General Fund; and
WHEREAS, the ordinance imposing the business license tax
provides for exemptions from taxation for certain activities that
serve critical public policy objectives; and
WHEREAS , the city Council finds and determines that any
business activity at the former Naval Air station will fulfill the
important public policy goals of assisting economic recovery
following closure of the base and will create jobs for residents ofthe City, both directly and indirectly, thereby assisting in
mitigating the impact of base closure on the Alameda community; and
WHEREAS , the City Counci 1 finds and determines that
providing a credit to the business license tax that would otherwise
apply to businesses conducted at the former Naval Air Station
this time would encourage and hasten the redevelopment of thatmili tary installation and economic recovery for the community; and
WHEREAS , the City Council wishes to remove a possible
impediment to immediate leasing of property at the Naval Airstation by indicating its intention to provide a credit to the
business license taxes otherwise payable by businesses located the base after retrocession of federal jurisdiction.
NOW , THEREFORE , BE IT ORDAINED BY THE COUNCIL OF THE CITY
OF ALAMEDA as follows:
Section
is hereby amended
for current textas follows:
1. Section 5-5.2 of the Alameda Municipal Code
to add a new title, a new paragraph designation
and a new paragraph thereto, all to read in full
5-5.Mili tary Affairs.
a. Veterans. (Existing text of section 5-5.2 to remain
unchanged as new paragraph a. J
b. Bus inesses Conducted at Naval Air Station.1. The One Hundred Percent Credit.
Every person conducting a business on property
located within the boundaries of the Naval Airstation shall be provided a credit for one
hundred percent (100%) of the license tax that
would otherwise be applicable to the business
provided that the following conditions are
met:
(A) The business is conducted pursuant to alease with the Alameda Reuse and Redevelopment Authority
executed prior to January 1 , 1996; and(B) The License Collector determines
that the business regularly employs at least twenty (20)
people throughout the year each of whom works at leastthirty (30) hours a week; and
(C) The License Collector determines thatthe business regularly generates or for newly
established business is reasonably expected to generateat least $47 500 a year in local sales and use tax
allocated to the City in the year for which the credit isapplied.
2. The Fifty Percent Credit. Every person
conducting a business on property located wi thin the
boundaries of the Naval Air station shall be provided a
credit for fifty percent (50%) of the license tax that
would otherwise be applicable to the business pursuant tothe provisions of this chapter provided that the
following conditions are met:
(A) The business is conducted pursuant tolease with the Alameda Resue and Redevelopment
Authority executed after December 31 , 1995; and
(B) The License Collector determines thatthe business regularly employs at least twenty (20)
people throughout the year each of whom works at leastthirty (30) hours a week; and
(C) The License Collector determines thatthe business regularly generates or for newly
established business is reasonably expected to generateat least $47 500 a year in local sales and use tax
allocated to the City in the year for which the credit is
applied.
The exemption provided in this subparagraph 5-5.2 (b. ) (2.) shall
apply to each City tax year or partial year through the tax year
ending on June 30 , 2002.
section In recognition of the preemptive effect existihg federal jurisdiction , Section 1 of this Ordinance shallbecome effective upon acceptance by the State of California
pursuant to section 126 of the Government Code of the State , of
retrocession of federal jurisdiction Rt the Naval Air Station.
Section 3 This ordinance shall be in
from and after the expiration of thirty (30)
its final passage.
force and effect
rom the date of
Attest:
i ty Clerk
I, the undersigned hereby certify that the foregoing Ordinance was
duly and regularly adopted and passed by the Council of the City
Alameda in regular meeting assembled on the 9th day
of September , 1995 , by the following vote to wit:
AYES:COl1pci:lmembers Arnerich , DeWitt, Lucas
Manni:x and Pre.sident Appezzato - 5.
NOES:None.
ABSENT:None
ABSTENTIONS:None.
IN WITNESS , WHEREOF, I have hereunto set my hand and aff ixed the
official seal of said City this 20th;- day of September , 1995.
1,1/
Dia' e B. Felsch , City
city of Alameda
Clerk