4950FOLLOWS:
ORDINANCE NO. 4950
AN ORDINANCE OF THE CITY OF ANAHEIM REPEALING
TITLE 3 OF THE ANAHEIM MUNICIPAL CODE, EXCEPT
CHAPTER 3.20 THEREOF, AND ADDING NEW TITLE 3
PERTAINING TO BUSINESS LICENSES.
THE CITY COUNCIL OF THE CITY OF ANAHEIM DOES ORDAIN AS
SECTION 1 _
That Title 3 of the Anaheim Municipal Code, with the
exception of Chapter 3.20 thereof, be, and the same is hereby,
repealed.
SECTION 2.
That new Title 3 be, and the same is hereby, added
to the Anaheim Municipal Code to read as follows:
"TITLE 3
BUSINESS LICENSES
CHAPTER 3.04
GENERAL PROVISIONS
3.04.010 DEFINITIONS
The following words and phrases wherever
used in this title shall be construed as defined in this
section, unless from the context a different meaning is
intended or un 4ss a different meaning is specifically defined
and more particularly directed to the use of such words or
phrases:
.010 'Average number of employees' as used in
this title, means the average number of persons employed daily
in the person's business for the preceding period of one year
and shall be determined by ascertaining the total number of
hours of service performed by all employees during the
preceding year, including paid leave, dividing the total
number of hours of service by the full-time equivalent (2080
hours). In computing the average number of employees,
fractions of numbers shall be rounded to the nearest whole
number with one-half (.5) or greater being rounded up and less
than one-half (.5) being rounded down.
.020 'Business' shall include professions,
trades, and occupations, and all and every kind of calling,
whether or not carried on for profit.
.030 'City' shall mean the City of Anaheim, a
municipal corporation of the State of California, in its
present incorporated form or in any later reorganized,
consolidated, enlarged, or reincorporated form.
.040 'Collector' shall mean the City Treasurer
or other City official charged with the administration of this
title or his or her designees.
.050 'Cost of doing business' shall mean that
amount which is equivalent to the volume of business
performed, where the business of any local office, facility,
agent, broker, or employee is that of performing
administrative or management related services in connection
with sales or services performed or rendered elsewhere. Said
amount shall be computed by determining the total cost of
maintaining said local office, facility, agent, broker or
employee. Said total cost of maintaining said local office,
facility, agent, broker or employee shall include, but is not
limited to the wages, salaries, commissions, bonuses, rent,
and/or depreciation, telephone, postage, utilities, janitorial
and other expenses allocated for maintenance of said office,
facility, agent, broker or employee.
.060 'Engaged in business' shall mean the
conducting, operating, managing or carrying on of a business,
whether done as owner, or by means of an officer, agent,
manager, employee, servant, lessee or otherwise, whether
operating from a fixed location in the City or coming into the
City from an outside location to engage in such activities.
.070 'Gross receipts' shall include the total
of amounts of money, credits or other things of value actually
received or receivable as part of or in connection with the
sale of any materials, goods, wares, merchandise or other
things of value or for the performance of any act or service,
of whatever nature it may be, for which a charge is made,
credit allowed or other things of value received, whether or
not such act or service is done as part of or in connection
with the sale of materials, goods, wares or merchandise.
The following shall be included in 'gross
receipts':
All receipts including cash, credits, and
property of any kind or nature, without any deduction
therefrom on account of the cost of the property sold, the
cost of materials used, labor or service costs, interest
paid or payable, or losses or other expenses whatsoever.
receipts.'
The following shall be excluded from 'gross
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(1) Cash discounts allowed and taken on
sales;
(2) Credit allowed on property accepted as
part of the purchase price and which
property is later intended to be sold;
(3) Any tax required by law to be included
in or added to the purchase price and
collected from the consumer or purchaser;
(4) Such part of the sale price of property
returned by purchasers upon rescission
of the contract of sale as is refunded
either in cash or by credit;
(5) Amounts collected for others where the
business is acting as an agent or
trustee to the extent that such amounts
are paid to those for whom collected,
provided the agent or trustee has
furnished the Collector with the names
and addresses of the others and the
amounts paid to them;
(6) Receipts of refundable deposits, except
that refundable deposits forfeited and
taken into income of the business shall
not be excluded; and
(7) That portion of the receipts of a
general contractor which represent
payments to subcontractors, provided
that such subcontractors are licensed
under this title, and provided the
general contractor furnishes the
Collector with the names and addresses
of the subcontractors and the amounts
paid each subcontractor.
In computing gross receipts under this
title there shall be deducted the amount of gross receipts
which has been the measure of a business license tax paid to
any other city or county.
As to a business established outside the
City but maintaining an office within the City through an
agent, broker, or employee, "gross receipts" shall include the
total sales or receipts attributable to the local office or
facility, agent, broker or employee operating within the City.
In the event separate sales or receipt
records are not maintained for said local office or facility,
agent, broker or employee operating within the City, or in the
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event any retailing, wholesaling, manufacturing, or processing
activity conducted thereat does not generate gross receipts as
hereinabove defined, or in the event said local office or
facility, agent, broker, or employee operating within the City
is engaged in providing administrative or management related
services, including, but not limited to record keeping, data
processing, research and development, advertising, public
relations, personnel administration, or legal services in
connection with sales or services performed or rendered at a
location outside the City, the business license tax shall be
based upon an amount equivalent to the cost of doing business
as defined in Subsection .050 of Section 3.04.010.
As to a business established within the
City but maintaining a local branch office or establishment
through an agent, broker, or employee engaged in providing
administrative or management related services as herein above
defined within the City, the business license tax shall be
based upon an amount equivalent to the cost of doing business.
As to a business established outside the
City but transacting and carrying on business within the City,
or otherwise performing or rendering services solicited
negotiated, or contracted for within the City, whether or not
by a principal or through an agent or employee, "gross
receipts" shall include the total fees, commissions, or other
receipts attributable to the sale of all goods, merchandise of
services solicited, negotiated or contracted for within the
City.
.080 'Person' includes all domestic and foreign
corporations, associations, syndicates, joint stock
corporations, partnerships of every kind, joint ventures,
clubs, Massachusetts Trusts, business or common law trusts,
societies, and individuals transacting and carrying on any
business in the City of Anaheim, other than as an employee.
.090 'Sale' shall include (i) the transfer, in
any manner or by any means whatsoever, of title to property
for a consideration; (ii) the serving, supplying, or
furnishing for a consideration of any property; and (iii) a
transaction whereby the possession of property is transferred
and the seller retains the title as security for the payment
of the price. The foregoing definitions shall not be deemed
to exclude any transaction which is or which, in effect,
results in a sale within the contemplation of law.
.100 'Sworn statement' shall mean an affidavit
sworn to before a person authorized to take oaths, or a
declaration or certification made under penalty of perjury.
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3.04.020 REVENUE MEASURE
This title is enacted solely to raise
revenue for municipal purposes and is not intended for
regulation. No business license issued under the provisions
of this title shall be construed as authorizing the conduct or
continuance of any business.
3.04.030 EFFECT OF TITLE ON OTHER ORDINANCES
Persons required to pay a license tax for
transacting and carrying on any business under this title
shall not be relieved from the payment of any license or
permit tax or fee for the privilege of doing such business
required under any other ordinance of the City and shall
remain subject to the regulatory provisions of other
ordinances.
3.04.040 EFFECT OF TITLE ON PAST ACTIONS
Neither the adoption of this title nor its
superseding of any portion of any other ordinance of the City
shall in any manner be construed to affect prosecution for
violation of any other ordinance committed prior to the
effective date hereof, nor be construed as a waiver of any
license or any penal provision applicable to any such
violation, nor be construed to affect the validity of any bond
or cash deposit required by any ordinance to be posted, filed
or deposited, and all rights and obligations thereunto
appertaining shall continue in full force and effect.
Where a business license for revenue
purposes has been issued to any person by the City and the tax
paid for the business for which the license has been issued
under the provisions of any ordinance heretofore enacted and
the term of such license has not expired, then the business
tax prescribed for said business by this title shall not be
payable until the expiration of the term of such unexpired
business license.
3.04.050 LICENSE REQUIRED
There are hereby imposed upon the
businesses, trades, professions, callings and occupations
specified in this title license taxes in the amounts
hereinafter prescribed. It is unlawful for any person to
transact and carry on any business, trade, profession, calling
or occupation in the City without first having procured a
license from the City so to do or without complying with any
and all applicable provisions of this title.
This section shall not be construed to
require any person to obtain a license prior to doing business
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within the City if such requirement conflicts with applicable
statutes of the United States or of the State of California.
Persons not required to obtain a license
prior to doing business within the City because of conflict
with applicable statutes of the United States or of the State
of California shall be liable for payment of the tax imposed
by this title to the extent permitted by law.
Nothing contained in this chapter shall be
construed to require any person nineteen (19) years of age, or
under, and enrolled as a full-time student in any public or
private elementary, junior high or high school, to obtain a
license pursuant to this chapter provided he has no employee
or employees working for him.
3.04.060 BUSINESS LICENSE TAX A DEBT
The amount of any business tax and penalty
imposed by the provisions of this title shall be deemed a debt
to the City. The City may pursue any legal remedies available
to it for the collection of any delinquent business tax,
penalties, and administrative costs incurred in connection
therewith, including attorney fees, which amounts shall also
be deemed debts owing to the City.
3.04.070 EVIDENCE OF DOING BUSINESS
When any person shall by use of signs,
circulars, cards, telephone book, or newspapers, advertise,
hold out, or represent that he is in business in the City, or
when any person holds an active license or permit issued by a
governmental agency indicating that he is in business in the
City, and such person does not deny by a sworn statement given
to the Collector that he is not conducting a business in the
City, after being requested to do so by the Collector, then
these factors shall be considered prima face evidence that he
is conducting a business in the City for purposes of this
title.
3.04.080 CONFORMITY WITH OTHER REGULATIONS REQUIRED
No license shall be issued to any person
failing to obtain and present any land use permit required for
the conduct of such business or activity by Title 18 of this
Code, or who has failed to obtain and present any other
regulatory permit or otherwise comply with any other provision
of this Code having to do with the regulation of any trade,
business or occupation. The City may revoke any license
inadvertently issued in violation of this section without
liability to the City.
3.04.090 COLLECTOR - RECORDS
All fees, penalties and other monies
received by the Collector pursuant to the provisions of this
title shall be deposited in the General Fund of this City upon
the business day next following the receipt of the same.
The Collector shall keep full, adequate
and accurate records pertaining to the issuance of licenses
under this title and the collection of all fees, penalties and
other monies in connection therewith.
3.04.100 BRANCH ESTABLISHMENT
A separate business license under this
title shall be obtained for each branch establishment or
location of the business engaged in business in the City, and
each license shall authorize the holder to engage only in the
business licensed thereby at the location or in the manner
designated in such license.
Every person who operates any business,
whether upon a cost rental or commission basis as a concession
or upon rented floor space in or upon the premises of any
person holding a license under any provision of this title
shall obtain a separate and independent license pursuant to
the appropriate provision of this title and shall be subject
to all of the provisions hereof.
3.04.110 TWO OR MORE BUSINESSES AT SAME LOCATION
Except as otherwise provided in this
title, any person conducting, managing or carrying on two (2)
or more businesses at the same location shall apply for and
obtain a license for each such business, provided that in the
case where the tax upon each business is based on gross
receipts, the gross receipts may be combined and one business
tax paid on the basis of the combined total gross receipts of
the several businesses and one business license shall be
issued. In the event the tax for each business so combined is
based on gross receipts under different tax rate schedules,
such person shall pay a license tax for the combined total
gross receipts of the several businesses based on that tax
rate schedule applicable to the business activity producing
the greatest amount of gross receipts.
3.04.120 CONSTITUTIONAL APPORTIONMENT
.010 None of the business taxes provided for by
this title shall be so applied as to occasion an undue burden
upon interstate commerce or be violative of the Constitutions
of the United States or the State of California.
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.020 In any case where a business tax is
believed by a tax license holder or applicant for a license to
place an undue burden upon interstate commerce, or be
violative of such constitutional clauses, he may apply to the
Collector for an adjustment of the tax. Such application may
be made before, at, or within six (6) months after payment of
the prescribed business tax. The applicant shall, by sworn
statement and supporting testimony, show his method of
business and the gross volume or estimated gross volume of
business and such other information as the Collector may deem
necessary in order to determine the extent, if any, of such
undue burden or violation. The Collector shall then conduct
an investigation and, after having first obtained the written
approval of the City Attorney, shall fix as the business tax
for the applicant an amount that is reasonable and
nondiscriminatory, or if the business tax has already been
paid, shall order a refund of the amount over and above the
business tax so fixed. In fixing the business tax to be
charged, the Collector shall have the power to base the tax
upon a percentage of gross receipts or any other measure which
will assure that the tax assessed shall be uniform with that
assessed on businesses of like nature, so long as the amount
assessed does not exceed the business tax as prescribed by
this title. Should the Collector determine the gross receipts
measure of business tax to be the proper basis, he may require
the applicant to submit, either at the time of termination of
applicant's business in the City, or at the end of each
three-month period, a sworn statement of the gross receipts
and pay the amount of tax therefor; provided, that no
additional business tax during any one calendar year shall be
required after the tax license holder shall have paid an
amount equal to the annual business tax as prescribed in this
title.
3.04.130 EXEMPTIONS
.010 Nothing in this title shall be deemed or
construed to apply to any person transacting and carrying on
any business exempt by virtue of the Constitution or
applicable statutes of the United States or of the State of
California from the payment of such taxes as are herein
prescribed. Specifically, the following are hereby exempted
from the provisions of this title.
(1) Banks, pursuant to Article XIII, Section 27
of the California Constitution;
(2) Insurers, pursuant to Article XIII, Section
28, of the California Constitution; (this
section shall not exempt brokers who are
independent contractors and agents of the
insured rather than of the insurer);
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(3) Any state alcoholic beverage licensees
engaged in the manufacture, sale, purchase,
possession, or transportation of alcoholic
beverages within the state to the extent that
a city may not levy a license tax upon such
licensee under the provisions of Article XX,
Section 22 of the California Constitution;
(4) Disabled veterans, pursuant to the provisions
of Section 16001 of the Business and
Professions Code;
(S) Any institution or organization which is
conducted, managed or carried on wholly for
the benefit of charitable purposes or from
which profit is not derived, either directly
or indirectly, by any individual; nor shall
any license tax be required for the
conducting of any entertainment, concert,
exhibition or lecture on scientific,
historical, literary, religious or moral
subjects within the City whenever the
receipts of any such entertainment, concert,
exhibition or lecture are to be appropriated
to any church or school or to any religious
or benevolent purpose; nor shall any license
tax be required for the conducting of any
entertainment, dance, concert, exhibition or
lecture by any religious, charitable,
fraternal, educational, military, state,
county or municipal organization or
association whenever the receipts of any such
entertainment, dance, concert, exhibition or
lecture are to be appropriated for the
purpose and objects for which such
organization or association was formed and
from which profit is not derived, either
directly or indirectly, by any individual;
provided, however, that nothing in this
section shall be deemed to exempt any such
organization or association from complying
with any of the provisions of this Code
requiring a permit from the City Council or
any commission or officer to conduct, manage
or carry on any profession, trade, calling or
occupation.
.020 Any person claiming an exemption pursuant
to this section shall file a sworn statement with the
Collector, on a form provided by the Collector, stating the
facts upon which exemption is claimed, and in the absence of
such statement substantiating the claim, such person shall be
liable for the payment of the taxes imposed by this title.
The Collector shall, upon a proper showing
contained in the sworn statement, issue a business license to
such person claiming exemption under this section without
payment to the City of the business tax required by this title.
The Collector, after giving notice and a
reasonable opportunity for hearing to a license holder, may
revoke any license granted pursuant to the provisions of this
section upon determining that the holder is not entitled to
the exemption, as provided herein.
3.04.140 LICENSE - APPLICATION
Before any license is issued to any
person, unless otherwise provided in this Code, a written
application by the applicant shall be made to the Collector.
Such application shall contain the name of the applicant,
ownership, and the following information:
.010 The name, location and exact nature or
kind of business, profession, show, exhibition, game,
occupation or enterprise for which the license is requested.
.020 The place where such business, profession,
show, exhibition, game, occupation or enterprise is to be
carried on, and if the same is not to be carried on at any
permanent place of business, the places of residences of the
owners of the same.
.030 A declaration in writing of the
applicants' business year which shall include the commencement
and ending dates of the business tax year. For purpose of
this title, such declared business tax year shall be deemed
the business' license period pursuant to Section 3.04.200
herein. Thereafter, a licensee shall be required to promptly
report any change of such business tax year.
.040 Any person who contracts, sells or
delivers any goods, wares, or merchandise in the City for
which sales or use tax is payable and who is required to
report and pay such sales and use tax to the State shall
obtain an appropriate California State Board of Equalization
permit and furnish the Collector with his sales tax number and
shall report separately in his return to the State the amount
of receipts from sales for use in the City and shall pay the
required sales or use tax on such receipts. Any such person
who fails to do so shall be deemed guilty of a misdemeanor
violation of this chapter.
.Oso Any further information which the
Collector may require to enable him to issue the type of
license for which application is made.
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.060. In the event that application is made for
the issuance of a license to a person doing business under a
fictitious name, the application shall set forth the names and
place of residence of those owning said business, profession,
show, exhibition, game, occupation or enterprise.
3.04.145 APPLICATION PROCESSING CHARGE
A minimum charge is required for the processing
of any initial or renewed license application in such amount
as does not exceed the reasonable cost to the City of
processing each such application. This charge shall be in
addition to the business license tax and shall not be
prorated. The charge shall not be refunded if the application
is rejected. However, if after receipt of applicant's written
notification of cancellation, no required inspection or
investigation has taken place pursuant to any applicable
provision of this Code, and no business activity has been
transacted or carried on, then, in that event, a refund
request for all inspection or investigation fees paid
exceeding the application processing charge may be made
pursuant to Section 3.04.310 Subsection (d). In no event,
however, shall the application processing charge be made
refundable, other than as part of a refund made pursuant to
Section 3.04.310 Subsection (b). The Collector may waive the
processing charge in the case of a bonafide non-profit,
charitable, or otherwise fee -exempt licensee.
The provisions of this chapter notwithstanding, the following
application categories shall pay an application processing
charge in an amount established by resolution of the City
Council:
(a) Initial period application processing
charge;
(b) Renewal application processing charge.
3.04.150 RENEWAL BUSINESS LICENSE
In all cases, the applicant for the
renewal of a business license shall submit to the Collector
for his guidance in ascertaining the amount of the tax to be
paid by the applicant, a sworn statement, upon a form to be
provided by the Collector, setting forth such information
concerning the applicant's business during the preceding year
as may be required by the Collector to enable him to ascertain
the amount of the tax to be paid by said applicant pursuant to
the provisions of this title.
3.04.160 CONTENTS OF BUSINESS LICENSE
Every person required to pay a business
tax under the provisions of this title, who has made
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application as hereinabove prescribed, and who has paid the
prescribed tax, shall be issued a business license which
contains the following information:
(1) The name of the person to whom the license is
issued;
(2) The name of the business licensed;
(3) The place where such business is to be
transacted and carried on;
(4) The date of the expiration of such license;
and
(5) Such other information as may be necessary
for the enforcement of the provisions of this
title.
In no case shall any mistake of the
Collector in stating the amount of a license prevent or
prejudice the collection by the City of what should be
actually due from any person carrying on any business,
profession, show, exhibition, game, occupation or enterprise
subject to a license under the provisions of this title.
3.04.170 NONTRANSFERABLE; CHANGE OF LOCATION
OR NAME OF BUSINESS
.010 No business license issued pursuant to
this title shall be transferable; provided, that where a
license is issued indicating a person is transacting and
carrying on a business at a particular place under a
particular name, such license holder, upon application
therefor, and payment of an application processing charge
pursuant to Section 3.04.145 may obtain a new license showing
some other location and/or name of the business.
.020 No person shall loan his business license
to another.
3.04.180 DUPLICATE LICENSE
A duplicate license may be issued by the
Collector to replace any license previously issued hereunder
which has been lost or destroyed upon the licensee filing
statement of such fact, and at the time of filing such
statement paying to the Collector a duplicate license fee in
an amount established by resolution of the City Council.
3.04.190 POSTING AND KEEPING LICENSES
.010 Any person transacting and carrying on
business at a fixed location in the City shall keep the
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business license posted in a conspicuous place upon the
premises where such business is carried on.
.020 Any person transacting and carrying on
business, but not operating at a fixed location in the City,
shall keep the business license upon his person at all times
while transacting and carrying on the business for which it is
issued.
3.04.200 LICENSE TAX --HOW AND WHEN PAYABLE
.010 All business taxes shall be paid to the
Collector in lawful money of the United States.
.020 Unless otherwise specifically provided
herein, all business taxes shall be due and payable as follows:
(1) Daily taxes: Due on its effective date.
(2) Annual taxes:
(a) Taxes based on flat rate and average
number of employees are due on the
annual anniversary date of issuance of
the license. For purposes of this
title anniversary date shall mean one
year from the date a license is issued
or from any renewal thereof.
(b) Taxes based on gross receipts shall be
due in accordance with the license
period. For purposes of this chapter
"license period" shall be defined as
the licensee's designated business
year.
(c) The term "business year" as used in
this title for gross receipts tax
purposes shall mean the one year period
designated by the licensee pursuant to
Subsection .030 of Section 3.04.140 of
this Code or, in the absence of any
such designation by the licensee, the
one year period commencing on January 1
of each year or such other year as
determined by the Collector.
(3) All existing, valid licenses on the
effective date of this ordinance shall
remain in effect until the stated date of
expiration. If a licensee paying under
gross receipts elects to modify his license
period to other than a calendar year,
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proration shall be made pursuant to the
method described hereinbelow in Subsection
.030 of this Section 3.04.200.
Except as otherwise provided, all new
business licenses issued after the effective
date of this ordinance shall be issued on an
annual basis.
.030 Application; first business tax license
(1) Every person required to pay a business tax
under the provisions of this title shall make
application to the Collector upon a form
provided by the Collector, and shall provide
that information required by the Collector to
enable issuance of the business tax license.
(2) Upon application for a first business tax
license for a business taxed on the basis of
gross receipts, an applicant shall be
required to pay the tax applicable to the
business based upon the applicant's estimate
of gross receipts to be generated over the
remainder of the applicant's license period.
At the end of such license period, the
applicant shall complete a statement of
actual gross receipts generated during the
said period of time. The actual tax due
shall be calculated based upon these figures,
and the initial payment made shall be
deducted therefrom to determine whether an
additional payment or refund is due. In the
event a refund is due, that amount shall be
applied to the following license period tax
liability. Thereafter, business license
taxes shall be paid based upon the actual
gross receipts generated during the previous
license period.
.040 Renewal of Business License: At the end
of each license period, each licensee shall file with the
Collector a statement of actual annual gross receipts or
number of employees, number of rental units available, or
gross square footage, whichever is applicable, during such
license period. The business licensee shall pay a business
license tax based upon the gross receipts reported, annual
number of employees, or flat rate, whichever is applicable.
This payment is in addition to any adjusted payments made with
respect to the issuance of a first license.
.050 Supporting Statements: The statement
required under Section 3.04.240 of this title shall be
submitted on all business licenses on or before thirty (30)
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days following the end of the year applicable to such business
as before set forth, and any additional sums payable by reason
of such statement shall accompany the return or statement. No
renewal license shall be issued until the full amount due and
payable by reason of the statement and return for the previous
year has been paid in full.
.060 Supporting Statements -Termination of
Business: In the event that a business licensed under this
title shall cease operation before the end of the license
period, then the statement required by Section 3.04.240 of
this title shall be submitted on or before thirty (30) days
following the ceasing of business. Any additional sums
payable by reason of such statement shall accompany such
statement. In no event shall any portion of the annual fee be
refundable in the event a business shall cease operation.
3.04.210 DELINQUENT TAX PAYMENTS --PENALTIES
Notwithstanding any other provision
hereof, any business which fails to pay any license tax
imposed by this title when due shall pay a penalty of ten
percent (100) or ten dollars ($10.00), whichever is greater,
for each month, or a portion thereof, said license tax payment
is overdue, which penalty shall be added by the Collector on
the first day immediately following the due date thereof;
provided, however, that the amount of such penalty shall in no
event exceed one hundred percent (1000) of the tax due.
No license shall be issued, nor shall one
which has been suspended or revoked be reinstated or reissued,
to any person who, at the time of applying therefor, is
indebted to the City for any delinquent business tax unless
first making arrangements with the Collector to pay such
delinquent business tax.
When the last day of the month in which
the business license tax is due falls on a Saturday, Sunday,
or a state or national holiday, payment of the business
license tax may be made without penalty on the first working
day of the succeeding month. Penalties in such cases shall
attach on the second working day of the succeeding month.
For the purpose of this Title 3, postmarks
shall be accepted as the date of payment made, provided the
transmitting envelope contains a United States Postal Service
postage cancellation indicating not later than the date due.
Notwithstanding any other provision of
this title and in addition to any penalty payable pursuant to
this Section, any business which fails to remit any tax and/or
penalty imposed by this title within the time specified herein
shall pay to the City, as interest upon such tax and penalty
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due, an additional amount equal to one and one-half percent
(1-1/2%) thereof per month calculated from the first day of
delinquency to the date of payment.
In the event the business remits payment
to the City of any tax due hereunder but fails to remit
payment in full of any interest and penalties accruing upon
said tax to the date of such payment, interest at the rate
specified in this Section 3.04.210 herein shall accrue and be
due to City by the business upon the amount of said unpaid
interest and penalties to the date of payment thereof.
3.04.220 UNLAWFUL BUSINESS
No business license issued under the
provisions of this title shall be construed as authorizing the
conduct of or continuance of any illegal or unlawful business.
3.04.230 RULES AND REGULATIONS
The Collector may make rules and
regulations not inconsistent with the provisions of this title
as may be necessary or desirable to aid in the enforcement of
the provisions of this title. Said rules and regulations
shall be in writing and filed in the office of the Collector.
3.04.240 STATEMENTS OF GROSS
RECEIPTS --SUBMISSION
In all cases where the license is based
upon gross receipts, the licensee shall submit to the
Collector, for his guidance in ascertaining the amount of the
license tax to be paid by the licensee, a sworn statement,
upon a form to be provided by the Collector setting forth such
information concerning the licensee's business during the
preceding year as may be required by the said Collector to
enable him to ascertain the amount of the license tax to be
paid by said licensee pursuant to the provisions of this title.
3.04.250 STATEMENTS AND RECORDS
No statements shall be conclusive as to
the matters set forth therein, nor shall the filing of the
same preclude the City from collecting by appropriate action
such sum as is actually due and payable hereunder. Such
statement and each of the several items therein contained
shall be subject to audit and verification by the Collector,
his deputies, or authorized employees of the City, who are
hereby authorized to examine, audit and inspect such books and
records of any licensee or applicant for license, as may be
necessary in their judgment to verify or ascertain the amount
of license fee due. The Collector or other employees of the
City shall not have right of access to, nor examine records
which are not pertinent to ascertaining the amount of license
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fee due. Records which report confidential business clientele
information shall not be made available, nor examined by City
personnel unless persons subject to the provisions of this
title shall make no other means of verifying gross receipts
available to the City.
All persons subject to the provisions of
this title shall keep complete records of business
transactions, including sales, receipts, purchases, and other
expenditures, and shall retain all such records for
examination by the Collector. Such records shall be
maintained for a period of at least three (3) years. No
person required to keep records under this section shall
refuse to allow authorized representatives of the Collector to
examine said records at reasonable times and places. In the
event such records cannot be made available within the City of
Anaheim or within a distance fifty miles (50) miles therefrom,
the operator of the business is hereby required to reimburse
the City for the cost of all transportation lodging, meals,
portal-to-portal travel time and other incidental costs
reasonably incurred by City in performing said audit.
The information furnished or secured
pursuant to this section, Section 3.04.150 or Section 3.04.240
of this title shall be confidential. Any unauthorized
disclosure or use of such information by any officer or
employee of the City shall constitute a misdemeanor and such
officer or employee shall be subject to the penalty provisions
of this title, in addition to any other penalties provided by
law. Nothing in this section shall be construed to prevent:
(1) The disclosure to, or the examination of
records and equipment by another city
official, employee, or agent for collection of
taxes for the sole purpose of administering or
enforcing any provisions of this title,
collecting taxes imposed hereunder, or
performing any duty required by law;
(2) The disclosure of information to, or the
examination of records by, federal or state
officials, or the tax officials of another
city or county, or city and county, if a
reciprocal arrangement exists, or to a grand
jury or court of law, upon subpoena;
(3) The disclosure of information and results of
examination of records of particular
taxpayers, or relating to particular taxpayers
to a court of law in a proceeding brought to
determine the existence or amount of any
business tax liability of the particular
taxpayers to the city;
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(4) The disclosure after the filing of a written
request to that effect, to the taxpayer
himself, or to his successors, receivers,
trustees, executors, administrators, assignees
and guarantors, if directly interested, of
information as to the items included in the
measure of any paid tax, any unpaid tax or
amounts of tax required to be collected,
interest and penalties; further provided,
however, that the City Attorney approves each
such disclosure and that the Collector may
refuse to make any disclosure referred to in
this paragraph when in his opinion the public
interest would suffer thereby;
(5) The disclosure of the names and addresses of
persons to whom business tax certificates have
been issued, and the general type or nature of
their business;
(6) The disclosure by way of public meeting or
otherwise of such information as may be
necessary to the City Council in order to
permit it to be fully advised as to the facts
when a taxpayer files a claim for refund of
business taxes, or submits an offer of
compromise with regard to a claim asserted
against him by the city for business taxes, or
when acting upon any other matter; and
(7) At City's discretion, the disclosure of
general statistics regarding taxes collected
or business done in the City, subject to
payment for costs incurred in collecting such
statistics.
3.04.260 APPEAL
Any person aggrieved by a decision of the
Collector, or of any other officer of the City, made pursuant
to the provisions of this title concerning his business tax
may appeal therefrom to the City Manager within fifteen (15)
days after notice thereof by filing with the Collector a
written notice of appeal, briefly stating in such notice the
grounds relied upon for appeal. If such appeal is made within
the time prescribed, the Collector shall cause the matter to
be set for hearing before the City Manager, or his designee
within thirty (30) days from the date of receipt of such
notice of appeal, giving the appellant not less than ten (10)
days' notice in writing of the time and place of hearing. The
findings and determination of the City Manager at such hearing
shall be final and conclusive. No such determination shall
conflict with any substantive provision of this title. Within
three (3) days after such findings and determination are made,
the Collector shall give notice thereof to the appellant.
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In the event no appeal is taken, the decision of the Collector
shall become final and conclusive upon expiration of the time
fixed in this section for appeal.
3.04.270 FAILURE TO FILE STATEMENT
OR CORRECTED STATEMENT
If any person fails to file any required
statement within the time prescribed, or if after demand
therefor made by the Collector he fails to file a corrected
statement, the Collector may determine the amount of license
tax due from such person by means of such information as he
may be able to obtain.
If the Collector is not satisfied with the
information supplied in statements or applications filed, he
shall determine the amount of any business tax due by means of
any information he may be able to obtain.
If application for a hearing is not made
within the time prescribed in Section 3.04.260 herein, the
business tax determined by the Collector shall become final
and conclusive.
3.04.280 EXTENSION OF TIME
FOR FILING COMPROMISE
OF CLAIMS
In addition to all other power conferred
upon him, the Collector shall have the power, for good cause
shown, to extend the time for filing any required sworn
statement for a period not exceeding thirty (30) days, and in
such case to waive any penalty that would otherwise have
accrued; and shall have the further power, with the consent of
the City Council, to compromise any claim as to amount of
license tax due.
3.04.290 ENFORCEMENT OF TITLE
The Collector and Code Enforcement Manager
shall have the duty of enforcing the provisions of this title.
The Collector and Code Enforcement Manager and each of their
deputies are hereby authorized to enter, free of charge, at
any reasonable time, any place of business, or to approach any
person apparently conducting or employed in the operation of a
business, to verify compliance with the provisions of this
title and are authorized, pursuant to California Penal Code
Section 836.5 to arrest persons and to prepare, issue and
deliver to any such arrested person written notice to appear
in court for any violation or violations of this title.
Nothing in this section is intended to or
shall operate to change or shall have the effect of changing
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the status of the Collector and Code Enforcement Manager or
their deputies from a public or miscellaneous officer or
employee to an individual peace officer or safety member for
purpose of retirement, workers' compensation or similar injury
or death benefits, or any other employee benefits to which
said officer or employee would not have been entitled as a
public employee prior to adoption of this section.
3.04.300 REMEDIES CUMULATIVE
All remedies prescribed hereunder shall be
cumulative and the use of one or more remedies by the City
shall not bar the use of any other remedy for the purpose of
enforcing the provisions hereof.
3.04.310 REFUNDS AUTHORIZED - - PAYMENT UNDER
PROTEST REQUIRED
.010 Any tax, or penalties or interest thereon,
or portion thereof, paid pursuant to this title shall be
refunded, if they were:
(a) Paid more than once;
(b) Erroneously or illegally collected;
(c) Paid in excess of the correct amount due;
(d) Issued for a business which subsequently does
not operate in the City, due to applicant's
inability to obtain additional permits required
under any provision of this Code. In such
case, the applicant shall be entitled to a
refund of the business tax paid. Where
applicant cancels his license prior to any
inspection or investigation taking place, then
in that event, applicant shall be entitled to a
refund of all tax, inspection or investigation
fees paid, less the application processing
charge therefor; or
(e) Issued for a business which subsequently
becomes prohibited or illegal under any law of
the state. In such case, the amount refunded
shall be prorated on the basis of the
proportion which the number of months remaining
in the period for which the business tax was
paid bears to the number of months in the whole
period.
.020 Notwithstanding any other provision
contained in this title to the contrary, any person tendering
payment of any tax, interest or penalties to the City pursuant
to any provision of this title shall for all purposes
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thereafter be precluded and barred from appealing, contesting
or otherwise challenging the validity or amount of any such
tax, interest or penalties, or seeking refund of all or any
portion thereof, pursuant to any otherwise available procedure
set forth in this title, or otherwise available by law unless
said payment is made under written protest to the City. Said
written protest shall be deemed made for purposes of this
section only by one of the following methods: (1) a written
notation set forth on the check, draft, money order, or other
negotiable instrument by which payment is tendered, indicating
that such payment is made under protest: or (2) a written
notice addressed and delivered to the Collector at the time of
payment indicating that such payment is made under protest.
.030 The Collector is authorized with the
approval of the City Attorney, to make refunds of taxes paid
under protest when he or she determines that a refund is
warranted in accordance with the provisions of this section
3.04.310, less the application processing charge as set by
City Council Resolution to cover the administrative cost of
the refund. In the case of a refund made pursuant to
Subsection .010 (b) of this Section 3.04.310, no deduction
shall be made on account of the administrative charge thereof.
3.04.320 CLAIM FOR REFUND
No lawsuit seeking to recover taxes paid
under protest and denied pursuant to the administrative appeal
provisions of Section 3.04.260 shall be filed except after
filing a claim therefor pursuant to applicable claims
requirements.
3.04.330 NO REFUND IN INSTANCE OF OTHER DELINQUENCY
Where the Collector has determined
pursuant to Section 3.04.320 that a refund is due upon a
particular business license, but where the applicant or
licensee is at the same time determined to be delinquent or
otherwise liable for a business license tax upon a separate
business license, or for a separate unlicensed business or for
a transient occupancy tax pursuant to Title 2 of this Code;
then in that event, the Collector shall apply said refund
amount to the balance owing and delinquent for said business
license or for said unlicensed business or transient occupancy
tax. The Collector shall then refund any amount remaining.
3.04.340 FRAUD BAR TO REFUND
No refund shall be made where the business
license was issued under a misrepresentation of fact by the
applicant and/or such applicant actually engaged in the
conduct of the business for which the license was granted
prior to the date stated in applicant's original application.
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3.04.350 NO REFUND UPON TERMINATION OF BUSINESS
The business license taxes under the terms
of this title are not refundable upon termination of a
business or for any unused portion or term of a license period.
3.04.360 PENALTY FOR VIOLATION
.010 Any person violating any of the provisions
of this title shall be deemed guilty of a criminal infraction
for the first offense except where this title specifically
provides said violation is a misdemeanor. Violations
subsequent to the first offense shall be deemed misdemeanors.
.020 Every violation of the provisions of this
title determined to be a criminal infraction shall upon
conviction thereof be punishable by a fine of one hundred
dollars ($100.00) for a first violation. Each subsequent
violation of the same provision within one year is deemed a
misdemeanor. Each day any such violation of any said
provision of this title shall constitute a separate offense.
.030 Every violation of the provisions of this
title deemed to be a misdemeanor, upon conviction thereof
shall be punishable by a fine of two hundred fifty dollars
($250.00) or by imprisonment in jail for a period not to
exceed (60) days, or by both such fine and imprisonment.
3.04.370 MISREPRESENTATION - PENALTY
Any person knowingly or intentionally
misrepresenting to any officer or employee of the City any
material fact in applying for or paying for the business
license herein provided for shall be deemed guilty of a
misdemeanor violation of this title.
Liability for any further business taxes
shall cease only if the licensee's account is vacated pursuant
to this section.
CHAPTER 3.08
GROSS RECEIPTS TAX
3.08.010 TAX RATE SCHEDULE
Businesses subject to the gross receipts
tax pursuant to this Chapter 3.08 shall pay either a tax based
on gross receipts or a tax based upon the cost of doing
business as defined herein, whichever amount is greater.
Except as may be otherwise provided
herein, every person described in the following
classifications who engages in business within the City of
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Anaheim shall pay an annual business tax in an amount computed
in accordance with the following business tax rate schedule:
.010 Manufacturing/Wholesaling
For the business of conducting, managing
or carrying on a business consisting mainly of manufacturing,
packing, processing, carrying or selling at wholesale any
goods, wares, merchandise, or produce, the annual tax shall be
based on gross receipts as follows:
Nine and one half cents ($.095) for each thousand
dollars of gross receipts.
.020 Retailing
For any person conducting, managing or
carrying on the business consisting mainly of selling at retail
any goods, the annual tax shall be based on gross receipts as
follows:
Nine and one half cents ($.095) for each thousand
dollars of gross receipts.
.030 Dwelling/Hotel/Motel/Transient
Occupancy Facilities
For any person engaged in the business of
conducting or operating a place for dwelling, sleeping or
lodging including, but not limited to, hotels, motels, bed and
breakfast inns, recreational vehicle parks, or other transient
occupancy facilities not specifically taxed under this title,
the annual tax shall be based on gross receipts as follows:
Nineteen cents ($.19) for each thousand dollars of gross
receipts.
.040 Recreation/Entertainment/Amusement
Establishments
For the business of providing entertainment,
recreation, or amusement services including the operation of
amusement parks, the annual tax shall be based on gross receipts
as follows:
Nineteen cents ($.19) for each thousand dollars
of gross receipts.
.050 Telephone services.
Every person engaged in the business of
providing telephone services shall pay an annual business fee
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according to Subsection .020 of Section 3.08.010 of this
chapter. For the purpose of this section "gross receipts" shall
have the same meaning as in Section 3.04.010 except that only
those receipts derived from providing telephone services within
the City shall be included, and further excepting that only
receipts resulting from intrastate telephone services shall be
included.
.060 Miscellaneous
For any business not specifically taxed by
other provisions of this title and not otherwise exempt, the
annual tax shall be based on gross receipts as follows:
Nine and one half cents ($.095) for each thousand
dollars of gross receipts.
CHAPTER 3.12
PROFESSIONS
3.12.010 PROFESSIONS -LICENSE TAX
Every person engaged in a
profession or vocation, licensed by the State, related
to a licensed profession or vocation, and/or requiring
a period of specialized training such as, but not
limited to, physicians, dentists, attorneys,
accountants, engineers, architects, real estate
brokers, consultants and any other professional
business or service determined by the Collector to be
of a similar character to any of the businesses
specified, the annual tax shall be based on the number
of persons engaged or employed in the business of
providing such professional or vocational services in
accordance with the following schedule:
(1) Each practicing professional principal, whether as
owner and/or sole practitioner, or as partner, or
officer, or as professional shareholder - one
hundred fifty dollars ($150.00);
(2) Each additional person engaged or employed, either
as professional independent contractor rendering
professional services pursuant to a contract of
employment, or whether as salaried professional
employee engaged in rendering professional
services - seventy-five dollars ($75.00);
(3) Each additional person engaged or employed
otherwise based on average number of employees -
ten dollars ($10.00).
For the purpose of this section, the
phrase "each practicing professional principal" shall
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be deemed and is declared to mean the maximum number of
persons engaged in rendering professional services
(other than salaried employees or independent
contractors engaging their services pursuant to a
contract of employment and not otherwise sharing in the
profits of the business) and shall be computed based
upon the maximum number of practicing principals
engaged in rendering professional services for any
one -day period during any part of the preceding
business license period.
For the purpose of this section,
the phrase "each additional person engaged or employed"
shall be deemed and is declared to mean the average
number of persons, whether licensed practitioners
employed or otherwise engaged in rendering professional
services, and not otherwise sharing in the profits of
the business, or whether any other category of person,
directly or indirectly paid for their service and not
otherwise sharing in the profits of the business.
In the case of an application for
an original license, applicant shall state both the
maximum number of practicing professionals engaged or
intended to be engaged in rendering professional
services and the average number of persons engaged or
employed or intended to be engaged or employed to
assist in the conduct of applicant's business.
Thereafter, the license tax provided for herein shall
be based solely upon the hereinabove set forth method
of computation.
3.12.020 KEEPING OF RECORDS; APPLICABILITY
OF AUDIT
Section 3.04.250 shall apply to all
statements provided to be filed under this section;
provided however, that inspection of books and records
pursuant to this chapter shall be limited specifically
to those books and payroll records reflecting the
employees and other persons engaged in the business
activity.
CHAPTER 3.16
SERVICES
3.16.010 SERVICES -LICENSE TAX
Every person engaged in the
business of providing services in the City of Anaheim
shall pay an annual business license tax to the City
consisting of a flat tax of one hundred and fifty
dollars ($150.00), plus an additional tax in the amount
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of ten dollars ($10.00) for each employee of such
business based on the average number of employees.
For the purposes of this section
"services" shall mean the business of providing,
maintaining, or performing labor for the benefit of
another; of supplying some general demand for the
benefit of another which does not produce a tangible
commodity; of performing any other personal service; or
any service in which any real or personal property,
stocks or bonds, or other financial instruments, or
evidences of debt, or contracts of insurance or any
money or credits are exchanged, leased, transferred, or
loaned; as well as every business of maintaining,
storing, cleaning, improving or repairing tangible
commodities whether or not such business is conducted
from premises, vehicle, or mobile location within or
outside the City. Services do not include professional
services, or telephone services within the meaning of
this chapter, which services are covered under other
business tax rates in this title.
CHAPTER 3.24
CONTRACTORS
3.24.010 CONTRACTORS -LICENSE TAX
Every person, who engages in the
business of general contracting within the City of
Anaheim shall pay a license tax of one hundred
twenty-five dollars ($125.00) per year, and every
person who engages in the business of subcontracting or
speciality contracting within the City of Anaheim shall
pay a license tax of seventy-five dollars ($75.00) per
year. This section shall apply to both contractors
operating from a fixed location in the City and
contractors coming into the City from an outside
location to engage in such business.
For the purposes of this section
"contractors" shall mean any person who is licensed or
required to be licensed as a contractor by the State of
California and who undertakes to or offers to undertake
to or purports to have the capacity to undertake to or
submits a bid to or does himself or by or through
others, construct, alter, repair, add to, subtract
from, improve, move, wreck or demolish any building,
highway, road, railroad, excavation or other structure,
project, development or improvement, or to do any part
thereof; including the erection of scaffolding or other
structures or works in connection therewith, is defined
as a contractor and comes under this classification.
The term contractor includes subcontractor and
specialty contractor.
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CHAPTER 3.28
RENTAL BUILDINGS
3.28.010 TAX ON RENTAL OF APARTMENTS
FIVE OR MORE APARTMENTS
Notwithstanding any other
provisions of this title, every person conducting,
managing or carrying on the business of operating an
apartment house containing five or more apartments
shall pay an annual license tax of five ($5.00) dollars
for each apartment.
3.28.020 TAX ON RENTAL OF
NONRESIDENTIAL PROPERTY
Every person engaged in the
business of rental of nonresidential property shall pay
an annual business license tax to the City consisting
of one and one-half (1 1/2) cents for each square foot
of gross rental space.
For the purposes of this section,
"rental of nonresidential property" means any business
conducted or carried on by any person engaged in the
business of renting or letting a building or structure
of any kind, including, but not limited to, office
buildings, warehouses, commercial spaces and industrial
spaces to a tenant for purposes other than dwelling,
sleeping or lodging.
CHAPTER 3.32
MISCELLANEOUS BUSINESS ACTIVITIES
3.32.010 MISCELLANEOUS BUSINESS
CATEGORIES -LICENSE TAX
Notwithstanding any provision in
this title to the contrary, businesses in categories
listed in this chapter shall pay business license taxes
in the amounts specified herein.
3.32.020 PUBLIC DANCE HALLS --
DINNER DANCING PLACES.
.010 Every person conducting, managing
or operating a Public Dance Hall or Dinner Dancing
Place shall pay an annual license tax of two hundred
fifty dollars ($250).
Every person conducting, managing
or operating a Public Dance shall pay a license tax of
twenty-five dollars ($25) per public dance.
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.020 For the purpose of this section,
certain words and phrases shall be construed as
hereinafter set forth:
'Public dance hall' is a place open
to the public upon the payment of an admittance fee,
wherein music is provided and people are allowed to
dance, which is open at regular intervals or on regular
days of the week.
'Public dance' is a dance open to
the public for an admittance fee or charge, which is
held on one day only, or not at regular intervals or on
regular days of the week.
'Dinner dancing place' is a place
where music is provided and the public is permitted to
dance without payment of a fee.
3.32.030 CIRCUSES/CARNIVALS
.010 Circuses
Not More Than 4,000 Persons: Every person
conducting, managing or carrying on a circus or similar
exhibition, having a seating capacity of not more than 4,000
persons, except the Anaheim Stadium and Convention Center, shall
pay a daily license tax of one hundred fifty dollars ($150) for
the first day, and seventy-five dollars ($75) for each
succeeding consecutive day that the same is conducted, managed
or carried on.
More Than 4,000 Persons: Every person
conducting, managing or carrying on a circus or similar
exhibition, having a seating capacity of more than 4,000
persons, except the Anaheim Stadium and Convention Center, shall
pay a daily license tax of two hundred dollars ($200) for the
first day, and one hundred dollars ($100) for each succeeding
consecutive day that the same is conducted, managed,or carried
on.
Side Show: Every person conducting,
managing or carrying on a side show or after show to a circus or
similar exhibition, shall pay a daily license tax of ten dollars
($10) per day.
.020 Carnivals
Every person conducting, managing or
carrying on a carnival or similar business, except as herein
otherwise provided, shall pay the following daily license fees:
For each Ferris Wheel, Scenic Railway,
Merry -Go -Round, Swing or other amusement device, operated by
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said carnival or similar business, the license fees of ten
dollars ($10.00) per device for the first day and five dollars
($5.00) per device for each succeeding consecutive day that the
same is or are conducted, managed or carried on.
For each tent show with a seating capacity
of not more than 1,000 persons belonging to said carnival or
similar business, the sum of twenty-five dollars ($25) for each
day;
For each tent show with a seating capacity
of more than 1,000 persons and not more than 4,000 persons,
belonging to said carnival or similar business one hundred
dollars ($100) for the first day and fifty dollars ($50) for
each succeeding consecutive day;
For each tent show with a seating capacity
of more than 4,000 persons belongin to said carnival or similar
business, two hundred dollars ($2005 for the first day and one
hundred dollars ($100) for each succeeding consecutive day;
For each person selling flags, banners,
balloons, canes, horns, noise -making instruments, badges,
souvenirs or other novelties, in connection with said carnival
or similar business, other than from a stand, wagon or tent, a
daily license tax of ten dollars ($10.00);
For each stand, concession, show, exhibition
or enterprise other than those specifically mentioned herein,
operated by said carnival or similar business, a daily license
tax of twenty dollars ($20) per day.
.030 Ferris Wheels -
Merry -Go -Rounds --Similar
Devices
Every person conducting, managing or
carrying on a Ferris Wheel, Scenic Railway, Merry -Go -Round,
Swing or other amusement device where a fee is charged or
collected for carrying any person thereon shall pay a daily
license tax for each such Ferris Wheel, Scenic Railway,
Merry -Go -Round, Swing or similar device of ten dollars ($10.00)
per device for the first day and five dollars ($5.00) per device
for each succeeding consecutive day that the same is or are so
conducted, managed or carried on.
.040 Entertainments Not
Otherwise Provided For
Every person conducting, managing or
carrying on any street exhibition, outdoor entertainment or
similar enterprise, or any tent show where seating
accommodations are not provided, which exhibition,
entertainment, enterprise or tent show is not specifically
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provided for in this chapter and for which a charge is made or
collected shall pay a daily license tax of fifty dollars
($50.00).
3.32.040 LICENSING OF PRODUCTIONS
OR SHOWS AND BOOTHS AND
EXHIBITS THEREIN.
Every person, or business functioning as a
producer or promoter of an event, production, show or exhibit in
the City shall pay a daily license tax of one dollar ($1.00) per
booth or exhibit maintained in said event, production, show or
exhibit and wherein the sales of goods or merchandise are made
at such booths or exhibits. Said license tax is hereby imposed
on the producer or promoter regardless of who shall operate or
maintain said booth or sell goods or services. Said tax shall
be payable at the opening of the event, production, show or
exhibit provided; however, that said license tax is imposed upon
only such booths and exhibits wherein the sales of goods or
merchandise are made.
3.32.050 SWAP MEETS
.010 As used in this section, the following
words, terms or phrases shall have the meaning hereinafter set
forth:
'Swap meet' means any event which meets all
of the following requirements:
(1) The place or location at which the
event is held has been advertised by any means whatsoever as a
place or location to which members of the public, during a
specified period of time, may bring identifiable, tangible
property and exhibit the same for sale or exchange; and
(2) A fee is charged, either in the form of
a charge for general admission to the place or location where
the event is held or a charge for the privilege of exhibiting
identifiable, tangible property at such event.
'Swap meet exhibitor' means any person
exhibiting, displaying, selling, exchanging, offering for sale
or exchange any property at a swap meet on any premises in the
City.
'Swap meet operator' means any person
conducting or operating the business of a swap meet on any
premises in the City excluding, however, swap meet exhibitors.
.020 Every person engaged in the business of swap
meet operator shall pay an annual license tax of two hundred
dollars ($200.00).
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.030 Each swap meet exhibitor participating in a
swap meet shall pay a tax in the amount of one dollar ($1.00)
per swap meet stall per day. Where two or more swap meet
exhibitors share a single stall, each such exhibitor shall pay a
separate daily stall tax. Such tax shall constitute a debt owed
by the swap meet exhibitor to the City and shall be extinguished
only by payment to the swap meet operator. The swap meet
exhibitor shall pay the tax to the swap meet operator at the
time and on each day the swap meet exhibitor participates in the
swap meet. Any unpaid tax shall be paid upon the termination of
the swap meet exhibitor's participation in the specific swap
meet. Each swap meet operator shall collect the tax imposed by
the provisions of this section to the same extent and at the
same time as any other fees are collected from every swap meet
exhibitor. The amount of the tax shall be separately stated
from any other monies collected by the swap meet operator. The
fee shall be in addition to any other license tax required by
this title.
.040 On or before the tenth day of the month
following the close of the calendar month, each swap meet
operator shall file a return with the Collector showing the
total amount of the taxes collected under this section and such
other information as may be required by the Collector. At the
time the return is filed, the swap meet operator shall remit the
full amount of the taxes collected to the Collector. Returns
and payments shall be due immediately upon cessation of business
by the swap meet operator for any reason.
.050 Every swap meet operator shall hold all
taxes collected under this section in trust for the account of
the City until payment thereof is made to the Collector.
3.32.060
PEDDLERS AND SOLICITORS
.010 Any person, whether a resident of the City
of Anaheim or not, traveling by foot, automotive vehicle or any
other type of conveyance, from place to place, from house to
house or from street to street, carrying, conveying or
transporting goods, wares, merchandise, food products, meats,
fish, vegetables, fruits, garden truck, farm products or
provisions, offering and exposing the same for sale, or making
sales and delivering articles to purchasers, shall pay the
following license taxes:
(1) Fifty dollars ($50.00) per year unless the
person or persons for whom he is peddling goods have a
principal's, solicitor's or peddler's license as hereinafter
provided in this section.
(2)
persons, firm
principal's,
this section.
Ten dollars ($10.00) per year if the person,
or corporations for whom he is peddling have a
solicitor's or peddler's license as provided in
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.020 Solicitors -No Fixed Place of Business Within
City --License Required
-Every individual engaged in the business of
soliciting in person, by telephone or by any other means of
communication, the retail sale of any goods, wares, merchandise,
services or other things of value for future delivery, or
soliciting any opinions, preferences, endorsements, or other
information from persons within the City, not otherwise licensed
under the provisions of this Code and not having a regularly
established place of business within the City, as said
established place of business within the City shall be defined
in this section, shall pay a license fee as follows:
(1) One hundred dollars ($100.00) per year
if the individual engaged in the business of soliciting has no
regularly established place of business within the City, as
hereinafter defined in this section, and unless the person,
persons, firms or corporations for whom he is soliciting have a
principal's, solicitor's or peddler's license as hereinafter
provided in this section.
(2) Ten dollars ($10.00) per year if the
person, persons, firms or corporations for whom he is soliciting
have a principal's, solicitor's or peddler's license as provided
in Subsection .030 of Section 3.32.060 hereof.
The phrase, "having a regularly established
place of business within the City" as used in this section shall
be defined as any individual having a fixed place of business
within the City for a period of not less than one hundred eighty
(180) days and having a State Sales Tax number applicable to the
aforementioned place of business so established in the City.
.030 Principal's, Solicitor's or Peddler's License
Any person, firm or corporation, either
employing or contracting with one or more individuals to have
such individuals solicit the retail sale of any goods, wares,
merchandise, services or other things of value for future
delivery, or to sell or peddle goods, wares and merchandise as
set forth in this section, or soliciting any opinions,
preferences, endorsements, or other information from persons
within the City, not otherwise licensed under the provisions of
this Code and not having a regularly established place of
business within the City, may obtain a principal's, solicitor's
or peddler's license and pay a license fee of two hundred fifty
dollars ($250.00) annually, in advance.
The Collector shall not issue such license
until the applicant files with the Collector a list of all
solicitors and/or peddlers employed by the applicant or with
whom the applicant has contracted, and a signed agreement that
the applicant, within five (5) days thereafter, will notify the
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Collector in writing of every change in personnel of those
soliciting and/or peddling for him.
.040 Requirements for License
No license to peddle or solicit shall be
issued to any person unless and until such person furnishes the
Collector with his Sales Tax number and agrees to report
separately in his Sales Tax return to the State of California
the amount of receipts from sales in the City of Anaheim and/or
the receipts from sales for use in the City of Anaheim, and
agrees to pay the required one percent (lo) Sales or Use Tax on
such receipts. This section shall apply only to those
businesses subject to payment of a Sales or Use Tax under the
laws of the State of California.
3.32.070 AUCTIONS
Every person engaged as an auctioneer or
conducting, managing, or carrying on any auction house or
auction company as those terms defined in Section 4.32.030 shall
pay annual business taxes pursuant to Section 4.32.040 of this
Code.
3.32.080 FORTUNETELLING ESTABLISHMENTS OR
SIMILAR BUSINESSES
Every person conducting, managing, engaging
in, or carrying on the practice of fortunetelling by any means
whatsoever or causing the same to be done for any direct or
indirect charge, gift, donation, or subscription shall pay an
annual license tax of three hundred dollars ($300.00).
3.32.090 MASSAGE ESTABLISHMENT OR SIMILAR BUSINESSES
Every person, association, firm or
corporation conducting, managing or carrying on the business of
giving Turkish, Russian, Swedish, Japanese, vapor, sweat,
electric, salt or any other kind or character of massage, where
alcohol rub, fomentation, manipulation of the body or similar
procedure is given shall pay an annual license tax of three
hundred dollars ($300.00).
3.32.100 AMUSEMENT DEVICES -
LICENSE FEES
Every person engaged in the business of
renting, leasing or maintaining any game, recreational or
mechanical amusement device in the City, other than an amusement
device specified in subsection .020 of Section 3.32.030 of this
Code or an amusement device which dispenses music only and which
are commonly known as jukeboxes, music boxes, victrola boxes or
other similar names, shall pay an annual license tax of fifty
dollars ($50.00), which license issued upon the payment of the
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tax shall entitle the applicant to lease, rent or maintain one
mechanical amusement device within the City; and for a second
amusement or game machine a license shall be obtained and the
licensee shall pay an annual license tax of fifty dollars
($50.00) and for a third mechanical device, an annual tax of
fifty dollars ($50.00) shall be paid, and for all subsequent
mechanical devices thereafter, the licensee shall pay an annual
license fee of fifty dollars ($50.00) each. All licenses
granted hereunder shall be annual licenses, and shall commence
as of the 1st day of July, and shall expire on the 30th day of
June, following the date of their issuance, and thereafter all
licenses shall commence on the 1st day of July and expire on the
30th day of June, following the issuance thereof; that licenses
issued for less than one year, the tax shall be prorated as of
the first day of the month in which the license was issued.
Every person engaged in the business of renting, leasing or
maintaining any amusement device for dispensing music only and
which are commonly known as jukeboxes, musical boxes, victrola
boxes, or other similar names shall pay a license tax of
twenty-five dollars ($25.00).
3.32.110 AMUSEMENT ROOM -
POOL AND BILLIARD ROOMS -
BOWLING ALLEYS
Every person conducting, managing or
carrying on any public amusement room, business or parlor other
than a theater, show, theatrical performance or other type of
amusement or recreation in this title elsewhere described shall
pay the following annual license tax:
.010 For any public amusement room, business or
parlor, wherein no pool tables, billiard tables or bowling
alleys are kept or maintained for use by the public, an annual
license tax of seventy-five dollars ($75.00).
.020 For any public amusement room, business or
parlor wherein pool tables or billiard tables are kept or
maintained for use by the public, an annual license tax of
seventy-five dollars ($75.00) together with the sum of fifteen
dollars ($15.00) for each pool table or billiard table;
.030 For any public amusement room, business or
parlor, wherein bowling alleys are kept or maintained for use by
the public, an annual license tax of twenty dollars ($20.00) for
each bowling alley.
3.32.120 COIN-OPERATED MERCHANDISE MACHINES
.010 Every person engaged in, managing,
conducting or carrying on the business of leasing, letting the
use of, renting or maintaining any vending, weighing or
merchandise machine or device, not otherwise licensed under this
title, and not prohibited by law, where coins or other
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representatives of value are inserted of less than five cents
($.05) in value, shall pay an annual license tax of two dollars
($2.00) for each such machine or device,; where coins or other
representatives of value of at least five cents ($.OS) and less
than ten cents ($.10) are inserted, an annual license tax of
three dollars ($3.00) for each such machine or device; where
coins or other representatives of value of at least ten cents
($.10) or more are inserted, an annual license tax of four
dollars ($4.00) for each such machine or device. Stamp vending
machines selling or dispensing U.S. stamps for mailing purposes
when said stamp vending machines are owned and operated by the
United States Postal Service are hereby exempt from the terms
and provisions hereof. As to any machine or device vending
United States postage, upon which there is imposed a requirement
for the payment of a business license tax, such tax shall not
exceed the following schedule: Two dollars ($2.00) per postage
vending machine provided that no single person, firm or entity
shall pay an amount less than ten dollars ($10.00) in any one
year for the privilege of maintaining such postage vending
machine in the City of Anaheim.
.020 License Fees - Bulk
Vending Machines
A "bulk vending machine" is defined as any
nonelectrically operated vending machine, containing unsorted
confections, nuts or merchandise which, upon insertion of a coin
or token, dispenses the same in equal portions, at random and
without selection by the customer.
Every person conducting, managing, operating
or maintaining any bulk vending machine or device not otherwise
licensed under this section shall pay an annual license tax of
four dollars ($4.00) for each stand or console of not to exceed
eight bulk vending machines.
.030 Business of Letting the Use of Coin -
Operated Service Machines
Every person engaged in, managing,
conducting or carrying on the business of leasing, letting the
use of, renting or maintaining any machine or device which
machine or device, upon the insertion of any coin of any
denomination or insertion of any other representative of value,
performs any service, shall pay an annual license tax as follows:
1 to 10 machines $25 per year
11 to 25 machines $50 per year
For each machine in excess
of 2S $2.00 per machine per year
.040 Identification
Every person engaged in, managing,
conducting or carrying on the business of leasing, letting the
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use of, renting or maintaining any coin-operated machines or
devices licensed under any provisions of Title 3 of this Code,
shall attach to each of said machines or devices permanent
identification material, which material shall at all times be
visible to any user of such machine or device indicating the
name and address of the person, firm or corporation engaged in
managing, conducting or carrying on the business of leasing,
letting the use of, renting or maintaining any of the
aforementioned coin-operated machines or devices. No person
shall permit any such machine or device to be maintained upon
any premises owned, operated or controlled by such person unless
such machine or device complies with the requirements of this
subsection.
3.32.130 GOODS AND SERVICES SOLD
FROM STANDS
.010 Sales from stands - No fixed
place of business
Every person, not having a regularly
established place of business in this City, who sells or offers
for sale goods in his possession at, on or from a stand upon any
public street, alley or other public place, or doorway of any
room or building, or unenclosed or vacant lot or parcel of land,
which business is not otherwise licensed by the terms of this
title, shall pay a daily license tax of fifteen dollars ($15.00)
.020 Selling Confections -
Performing Mechanical Work
Every person conducting, managing or
carrying on the business of operating or maintaining any stand
in or upon any public street, alley or other public place for
the sale of candy, peanuts, popcorn, chewing gum, ice cream or
other confections, or performing mechanical work, not otherwise
licensed under this title shall pay an annual license tax of one
hundred dollars ($100.00) or, at the option of the licensee, a
daily license tax of ten dollars ($10.00).
3.32.140 PUBLIC BATHS
Every person, association, firm or
corporation, conducting, managing or carrying on the business of
giving steam baths, sauna baths, electric tub baths, shower
baths, sponge baths, or operating any public bath which
maintains in connection therewith a steam room, plunge, bath or
shall pay an annual license tax of two hundred fifty dollars
($250.00).
3.32.150 MODELING STUDIOS OR SIMILAR BUSINESSES
Every person, association, firm or
corporation conducting, managing or carrying on the business of
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furnishing, providing or procuring figure models who pose for
the purpose of being observed or viewed by any person or being
sketched, painted, drawn, sculptured, photographed or otherwise
similarly depicted in the nude or semi-nude before persons who
pay a fee or other consideration, compensation or gratuity for
the right or the opportunity to so depict a figure model, or for
admission to or for permission to remain upon or as a condition
of remaining upon the premises shall ay an annual license tax
of two hundred fifty dollars ($250.00.
3.32.160 SECONDHAND DEALERS, JUNK DEALER,
AND COLLECTORS, AUTO WRECKERS
.010 Junk Dealers - Auto Wreckers
Every person conducting, managing or
carrying on the business of auto wrecker or junk dealer shall
pay an annual license tax of two hundred fifty dollars ($250.00).
For the purpose of this section an auto
wrecker is defined to be and construed to mean and include any
person who buys any motor vehicle for the purpose of dismantling
or disassembling, or who dismantles or disassembles any such
motor vehicle whether for the purpose of dealing in the parts
thereof or using the same for the purpose of selling or
otherwise dealing in the materials of such vehicle or vehicles.
For the purpose of this section a junk
dealer is defined to be any person having a fixed place of
business in this City engaged in the business of buying or
selling, either at wholesale or retail, or storing on any
premises, any rags, sacks, bottles, cans, papers, metals or
other articles of junk.
.020 Pawnbrokers
Every person conducting, managing or
carrying on the business of pawnbroker shall ay an annual
license tax of three hundred dollars ($300.00 .
For the purpose of this section the term
"pawnbroker" includes every person conducting, managing or
carrying on the business of loaning money either for himself or
for any other person, upon any personal property, personal
security, or purchasing personal property and reselling or
agreeing to resell such property to the vendor or other assignee
at prices previously agreed upon. Nothing in this section shall
be deemed to apply to the loaning of money on personal property
or personal security by any bank or savings and loan authorized
to do so under the laws of the State or of the United States.
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3.32.160 TRANSPORTATION
.010 Taxicabs
Every person conducting, managing or
carrying on a taxicab business, or the business of carrying
passengers for hire in vehicles where the operators are
furnished by the person conducting, managing or carrying on the
business, shall pay an annual license tax of thirty dollars
($30.00) for each taxicab or other vehicle used in the business.
.020 Taxicab Stands
Every person conducting, managing, carrying
on or maintaining a taxicab stand upon any public street, road,
alley or way in this City shall pay the following annual license
tax:
(1) Where the taxicab stand is designed to
accommodate vehicles being parked parallel to the curb or side
of the street, an annual license tax of two dollars ($2.00) per
lineal foot of the length of the taxicab stand, measured along
the side or curb of the street for the main or headquarters
stand. For any alternate or additional location, the annual
license tax shall be two hundred dollars ($200.00) per year for
each parking space;
(2) Where the taxicab stand is designed to
accommodate vehiclesarked diagonally, an annual license tax of
fifty dollars ($50.00 for each space designed to accommodate
each vehicle for the main or headquarters stand. For any
alternate or additional location, the annual license tax shall
be two hundred dollars ($200.00) per year for each parking space.
.030 Transporting Passengers for
Hire -Fixed Route
Every person conducting, managing or
carrying on the business of transporting for hire passengers in
a motor -propelled vehicle over a defined route, which vehicle
receives and discharges passengers along the route, shall pay an
annual license of one hundred dollars ($100.00) and twenty
dollars ($20.00) for each vehicle over one used in the business.
.040 Sightseeing and Limousine Service
(1) Every person conducting, managing or
carrying on the business of operating a sightseeing bus or
limousine shall pay an annual license tax of one hundred dollars
($100.00) and twenty dollars ($20.00) for each sightseeing bus
or auto over one used in the business.
this section:
(2) The following definitions shall apply to
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(a) Sightseeing Service means a vehicle
hired by persons which, by contract, is
engaged for its exclusive use for a
special trip or excursion from a
starting point within the City of
Anaheim.
(b) Limousine Service means vehicles
operated by persons engaged in the
business of transporting passengers for
hire by motor vehicle in the City,
though strictly by prearrangement and
not by soliciting business by cruising
the streets.
SECTION 3. EFFECTIVE DATE
This ordinance shall become effective on January 1, 1989.
SECTION 4. SEVERABILITY
The City Council of the City of Anaheim hereby declares
that should any section, paragraph, sentence or word of this
ordinance, hereby adopted, be declared for any reason to be invalid,
it is the intent of the Council that it would have passed all other
portions of this ordinance independent of the elimination herefrom
of any such portion as may be declared invalid.
SECTION S. SAVINGS CLAUSE
Neither the adoption of this ordinance nor the repeal
hereby of any other ordinance of this City shall in any manner
affect the prosecution for violations of ordinances, which
violations were committed prior to the effective date hereof, nor be
construed as a waiver of any license or penalty or the penal
provisions applicable to any violation thereof. The provisions of
this ordinance, insofar as they are substantially the same as
ordinance provisions previously adopted by the City relating to the
same subject matter, shall be construed as restatements and
continuations, and not as new enactments.
THE FOREGOING ORDINANCE is approved and adopted by the
City Council of the City of Anaheim this 31st day of August, 1988.
ATTEST:
cz�
CITY CLERK OF THE CITY OF AN HEIM
081788
5284U
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CLERK
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.
CITY OF ANAHEIM )
I, LEONORA N. SOHL, City Clerk of the City of Anaheim, do hereby certify that
the foregoing Ordinance No. 4950 was introduced at a regular meeting of the
City Council of the City of Anaheim, held on the 23rd day of August, 1988, and
that the same was duly passed and adopted at a regular meeting of said City
Council held on the 30th day of August, 1988, by the following vote of the
members thereof:
AYES: COUNCIL MEMBERS: Ehrle, Hunter and Pickler
NOES: COUNCIL MEMBERS: Kaywood and Bay
ABSENT: COUNCIL MEMBERS: None
AND I FURTHER CERTIFY that the Mayor of the City of Anaheim signed said
Ordinance No. 4950 on the 31st day of August, 1988.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal
of the City of Anaheim this 31st day of August, 1988.
\--� CL- �� -A-
CITY CLERK OF THE CITY OF ANAHEI
(SEAL)
I, LEONORA N. SOHL, City Clerk of the City of Anaheim, do hereby certify that
the foregoing is the original Ordinance No. 4950 and was published once in the
Anaheim Bulletin on the 9th day of September, 1988.
I" -A-- 2
CITY CLERK OF THE CITY OF AN IM