5368FOLLOWS:
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ORDINANCE NO. 5368
AN ORDINANCE OF THE CITY OF ANAHEIM REPEALING TITLE 3 OF
THE ANAHEIM MUNICIPAL CODE 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That Title 3 of the Anaheim Municipal Code be repealed in
its entirety, and new Title 3 be added, pertaining to business
licenses, to read as follows:
"TITLE 3
"BUSINESS LICENSES
"CHAPTER 3.04
"GENERAL PROVISIONS
"3.04.01 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 unless a different meaning is specifically
defined and more particularly directed to the use of such
words or phrases:
11.010 '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.
11.020 'Business' shall include professions,
trades, and occupations, and all and every kind of
calling, whether or not carried on for profit.
11.030 '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.
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11.040 'Collector' shall mean the City Treasurer
or other City official charged with the administration of
this title or his or her designee.
11.050 '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.
11.055 'Employee' shall mean any person engaged
or employed by any business which business withholds, or
is required to withhold, compensation for the purpose of
paying State or Federal Taxes as required by the
Franchise Tax Board or Internal Revenue Service. This
definition does not apply to employees defined in Section
3.12.010.
11.060 '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.
11.070 '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,
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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
11(1) Cash discounts allowed and taken on sales;
11(2) Credit allowed on property accepted as
part of the purchase price and which property is later
intended to be sold;
11(3) Any tax required by law to be included in
or added to the purchase price and collected from the
consumer or purchaser;
11(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;
11(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;
11(6) Receipts of refundable deposits, except
that refundable deposits forfeited and taken into income
of the business shall not be excluded; and
11(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.
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"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 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
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.
"As to business conducted with the City whether
the business is located within or outside the City every
such sale, service or other transaction shall be deemed
to have occurred within the City for purposes of the
business license tax.
11.075 'Location' shall mean the place where the
business is conducted whether at a single address or
multiple addresses that are contiguous. If a business
entity conducts business at two or more addresses which
are not physically contiguous, each such non-contiguous
address shall constitute a separate location.
11.080 'Person' includes all domestic and
foreign corporations, associations, syndicates, joint
stock corporations, partnerships of every kind, joint
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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.
11.090 '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.
11.100 '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.
"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.
113.04.030 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.
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"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.
113.04.050 LICENSE REQUIRED
"There are hereby imposed upon businesses,
trades, professions, callings and occupations specified
in this title license taxes in 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 to do so 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
within the City if such requirement conflicts with
applicable statues 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 statues 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.
113.04.060 BUSINESS LICENSE TAX A DEBT
"The amount of any business tax and penalty
imposed by the provision 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, interest, processing fees and
administrative costs incurred in connection therewith,
including reasonable attorney fees, which amounts shall
also be deemed debts owed to the City. The Collector
shall be authorized to establish the minimum amount of
tax, penalty or interest that the City shall collect or
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refund if the amount to be collected or refunded does not
exceed the cost of processing said tax or refund.
113.04.070 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 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 facie evidence that he is
conducting a business in the City for purposes of this
title.
113.04.080 CONFORMITY WITH OTHER REGULATIONS REQUIRED
"No license shall be issued to any person
failing to obtain and present any land use permit or
building permit required for the conduct of such business
or activity by Title 15 or 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.
113.04.090 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 the City upon
the business day next following the receipt of 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.
113.04.100 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.
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"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.
113.04.110 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.
113.04.120 CONSTITUTIONAL APPORTIONMENT
11.010 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.
11.020 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
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
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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.
113.04.130 EXEMPTIONS
11.010 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.
11(1) Banks, pursuant to Article XIII, Section
27 of the California Constitution;
11(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);
11(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;
11(4) Disabled veterans, pursuant to the
provisions of Section 16001 of the Business and
Professions Code;
11(5) Any institution or organization which is
conducted, managed or carried on wholly for the benefit
of charitable purposes or from which profit is not
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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 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.
11.020 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 in person to
the Collector. Any business whose business location
falls outside of the City of Anaheim may make application
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by mail. Such application shall contain the name of the
applicant, ownership, and the following information:
11.010 The name, location and exact nature or
kind of business, profession, show, exhibition, game,
occupation or enterprise for which the license is
requested.
11.020 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.
11.030 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.
11.040 Any person who contracts, sells or
delivers any good, 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.
11.050 Any further information which the
Collector may require to enable him to issue the type of
license for which application is made.
11.060 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.
113.04.145 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
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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 bona fide
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.
113.04.150 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 tax to be paid by
the applicant, a sworn statement, upon a form 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.
113.04.160 CONTENTS OF BUSINESS LICENSE
"Every person required to a pay a business tax
under the provisions of this title, who has made
application as hereinabove prescribed, and who has paid
the prescribed tax, shall be issued a business license
which contains the following information:
is issued;
11(1) The name of the person to whom the license
11(2) The name of the business licensed;
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11(3) The place where such business is to be
transacted and carried on;
11(4) The date of the expiration of such
license; and
11(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.
113.04.170 NONTRANSFERABLE; CHANGE OF LOCATION
OR NAME OF BUSINESS
11.010 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.
11.020 No person shall loan his business license
to another.
113.04.180 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
11.010 Any person transacting and carrying on
business at a fixed location in the City shall keep the
business license posted in a conspicuous place upon the
premises where such business is carried on.
11.020 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
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all times while transacting and carrying on the business
for which it is issued.
113.04.200 LICENSE TAX -- HOW AND WHEN PAYABLE
11.010 All business taxes shall be paid to the
Collector in lawful money of the United States.
11.020 Unless otherwise specifically provided
herein, all business taxes shall be due and payable as
follows:
11(1) Daily taxes: Due on its effective date.
11(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.
11(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, 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.
11.030 Application; first business tax license
11(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
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Collector, and shall provide that information required
by the Collector to enable issuance of the business tax
license.
11(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 based upon the actual
gross receipts generated during the previous license
period.
11.040 Renewal of Business License: At the end
of each license period, each licensee shall file with the
Collector a statement, of facts pertinent to said
licensee's tax classification so as to enable the
Collector to determine the applicable tax due, during
such license period. The business licensee shall pay a
business license tax based upon the aforementioned
statement of facts, which payment shall be in addition to
any adjusted payments made with respect to the issuance
of a first license.
11.050 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) 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.
11.060 Supporting Statements -Termination of
Business: In the event that a business licensed under
this title shall cease operations 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
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of the annual tax be refundable in the event a business
shall cease operation.
113.04.210 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
(10%) 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
(100%) 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 due date.
"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 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
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accrue and be due to City by the business upon the amount
of said unpaid interest and penalties to the date of
payment thereof.
113.04.220 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.
113.04.230 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.
113.04.240 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 provided by the Collector setting
forth such information concerning the licensee's business
during the preceding year as may be required by 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.
113.04.250 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
tax 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 tax due. Records which report confidential
business clientele information shall not be made
available, nor examined by City personnel unless persons
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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 (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:
11(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;
11(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 exits, or to a grand
jury or court of law, upon subpoena;
11(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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11(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;
11(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;
11(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
11(7) At the 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.
113.04.260 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 applicant not less than ten
(10) days' notice in writing of the time and place of
hearing. The findings and determination of the City
Manager, or his designee, 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 determinations are
made, the Collector shall give notice thereof to the
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appellant. 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.
113.04.270 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 concurrence of the City Manager, to
compromise any claim as to amount of license tax due.
113.04.290 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.
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"Nothing in this section is intended to or
shall operate to change or shall have the effect of
changing 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.
113.04.300 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.
113.04.310 REFUNDS AUTHORIZED - - PAYMENT UNDER PROTEST
REQUIRED
11.010 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.
11.020 Notwithstanding any other provision
contained in this title to the contrary, any person
tendering payment of any tax, interest or penalties to
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the City pursuant to any provision of this title shall
for all purposes 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.
11.030 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.
113.04.320 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.
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113.04.340 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 the applicant's
original application.
113.04.350 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.
113.04.360 PENALTY FOR VIOLATION
11.010 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.
11.020 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 is deemed a misdemeanor.
Each day any such violation of any said provision of this
title shall constitute a separate offense.
11.030 Every violation of the provisions of this
title deemed to be a misdemeanor, upon conviction thereof
shall be punishable by a fine of one thousand dollars
($1000.00) or by imprisonment in jail for a period not to
exceed six (6) months, or by both such fine and
imprisonment.
113.04.370 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.
"For purposes of this chapter 'material fact'
is defined to include facts regarding ownership, purpose
of business, location of business, Federal Employer
number, State Employer number, State Resale number,
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Social Security number or any data used in calculation of
Business Tax.
"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 shall pay an annual business
license tax to the City consisting of a flat tax of
$60.00, a tax based on gross receipts or a tax based upon
the cost of doing business as defined herein, whichever
amount is greater.
"Except as may be otherwise provided herein,
every person described in the following classifications
who engages in business within the City of Anaheim shall
pay an annual business tax in an amount computed in
accordance with the following business tax rate schedule:
11.010 Manufacturing/Wholesaling
"For the business of conducting, managing, or
carrying on a business consisting mainly of
manufacturing, packing, processing, carrying or selling
at wholesale any goods, wares, merchandise, or produce,
the annual tax shall be based on gross receipts as
follows:
"Nine and one half cents ($.095) for each
thousand dollars of gross receipts or sixty dollars
($60.00) whichever amount is greater.
11.020 Retailing
"For any person conducting, managing or
carrying on the business consisting mainly of selling at
retail any goods, the annual tax shall be based on gross
receipts as follows:
"Nine and one half cents ($.095) for each
thousand dollars of gross receipts or sixty dollars
($60.00) whichever amount is greater.
11.030 Dwelling/Hotel/Motel/Transient
Occupancy Facilities
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"For any person engaged in the business of
conducting or operating a place for dwelling, sleeping or
lodging including, but not limited to, hotels, motels,
bed and breakfast inns, recreation vehicle parks, or
other transient occupancy facilities not specifically
taxed under this title, the annual tax shall be based on
gross receipts as follows:
"Nineteen cents ($.19) for each thousand
dollars of gross receipts or sixty dollars ($60.00),
whichever amount is greater.
11.040 Recreation/Entertainment/Amusement
Establishment
"For the business of providing entertainment,
recreation, or amusement services including the operation of
amusement parks, the annual tax shall be based on gross
receipts as follows:
"Nineteen cents ($.19) for each thousand
dollars of gross receipts or sixty dollars ($60.00),
whichever amount is greater.
11.050 Telephone Services
"Every person engaged in the business of
providing telephone services shall pay an annual business
tax according to Subsection .020 of Section 3.08.010 of
this chapter. For purpose of this section "gross
receipts" shall have the same meaning as in Section
3.04.010 except that only those receipts derived from
providing telephone services within the City shall be
included, and further excepting that only receipts
resulting from intrastate telephone services shall be
included.
11.060 Miscellaneous
"For any business not specifically taxed by
other provisions of this title and not otherwise exempt, the
annual tax shall be based on gross receipts as follows:
"Nine and one half cents ($.095) for each
thousand dollars of gross receipts or sixty dollars
($60.00), whichever amount is greater.
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"CHAPTER 3.12
"PROFESSIONS
113.12.010 PROFESSIONS - LICENSE TAX
"Every person unless otherwise specified in
this title 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,
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);
11(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);
11(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 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
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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.
113.12.020 KEEPING OF RECORDS; APPLICABILITY OF AUDIT
"Section 3.04.250 shall apply to all statements
required to be filed under this chapter; 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 seventy-five dollars ($75.00), plus an
additional tax in the amount 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 evidence 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
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not such business is conducted from premises, vehicle, or
mobile location within or outside the City. Services
shall also include, but not limited to, beauticians,
barbers, cosmetologists, real estate brokers, real estate
agents, travel agents, and manufacturers'
representatives. 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 3.20
"ADVERTISING
113.20.010 DEFINITIONS
"For the purposes of this chapter, the
following words, terms and phrases shall be construed as
specified in this section:
11.010 'Advertising panel' or 'panel' shall mean
that portion or area of a billboard available, intended
or used for advertising purposes regardless of whether
advertising actually appears in such space. Such term
shall not include the back of any billboard not intended
for advertising purposes.
11.020 'Advertising signboard' shall mean any
advertising sign other that a billboard or a sign as
described in Section 3.20.040 of this Code.
11.030 'Billboard' shall mean as defined in
Section 18.05.020.010 of this Code.
11.040 'Billboard, Freeway -oriented' shall mean
any billboard, the advertising display or copy of which
is so designed, located or oriented to be visible by
persons traveling in vehicles within any vehicular
traffic lane on a freeway.
11.050 'Freeway' shall mean a divided arterial
highway for through traffic with full control of access
and with grade separations at intersections.
113.20.020 ADVERTISING BY USE OF BILLBOARDS
11.010 Amount of tax. Every person conducting,
managing or carrying on the business of advertising by
billboards within the City of Anaheim shall pay an annual
license tax based upon the square -footage of each
advertising panel of each such billboard at the rates
hereinafter set forth:
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"FREEWAY -ORIENTED BILLBOARDS
"Gross Square -Footage of Panel
"Under 673 sq. ft.
673 sq. ft. and over
"ALL OTHER BILLBOARDS
"Gross Square -Footage of Panel
"Under 73 sq. ft.
73 - 300 sq. ft.
301 - 672 sq. ft.
Over 672 sq. ft.
$ Per Panel Per
Annum
$250.00
$500.00
$ Per Panel Per
Annum
$50.00
$100.00
$150.00
$250.00
"The term "panel" as used in this chapter shall
include the entire display area on each side of the
billboard (including projections) used for advertising
purposes for any portion of the annual period to which
the tax required by this chapter is applicable.
11.020 Statement of Billboard Square -Footage -
Submission. The licensee shall submit to the Collector,
upon a form provided by the Collector and executed under
penalty of perjury, a written statement containing such
information, including a description of the number, type
and sizes (in square feet) of the licensee's billboards,
as may be required by the Collector to enable the
Collector to ascertain the amount of the license tax
payable by said licensee pursuant to the provisions of
this chapter. The statement required by this subsection
shall be submitted annually not less than thirty days
prior to expiration of the licensee's annual business
license and a separate statement shall be required prior
to the commencement of construction or erection of any
new billboard or modification of any existing billboard
which would affect the amount of tax payable pursuant to
this chapter. The Collector shall calculate the amount
of any additional tax due as a result of any such new
construction or modifications, prorated for the remainder
of the licensee's annual business license period, which
additional amount shall be due and payable by the
licensee to the City prior to the issuance of any
building permit by the City or, in the event no building
permit is required or is issued by the City prior to
collection of said additional tax, within ten days
following receipt of a statement therefor from the
Collector. No refund of taxes previously paid shall be
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made by the City for any billboard removed or destroyed
during the term of the license. A credit shall be
allowed, however, for the tax previously paid for any
billboard which is relocated by the licensee pursuant to
a relocation agreement entered into between the licensee
and the City under applicable provisions of the State law
or pursuant to Title 18 of this Code.
113.20.030 ADVERTISING BY USE OF SIGNS -
OTHER THAN BILLBOARDS
"Every person conducting, managing or carrying
on the business of advertising by posting, sticking,
tacking, affixing or painting bills or signs to or upon
posts, fences, building or other structures, except
billboards, shall pay an annual tax of one hundred
dollars ($100.00).
"For the purpose of this section, the word
'business' is defined to be, and is construed to mean,
the doing or performing of any act, or series of acts, of
advertising by means, or in any manner in this section
specified, of posting, sticking, tacking, affixing or
painting bills or signs to or upon posts, fences,
building or other structures, except billboards;
provided that nothing in this section shall be construed
to affect or apply to any person posting, sticking,
tacking, affixing, painting or erecting any business sign
on the premises or building occupied and used in the
business of such person, and which sign advertises the
goods sold, or business conducted on such premises.
113.20.040 ADVERTISING BY USE OF VEHICLE
"Every person conducting, managing or carrying
on the business of advertising by means of any vehicle
containing amplifiers, phonograph, loudspeakers,
microphone, broadcasting radio, or a device for public
address, or carrying advertising signs, and which is used
for announcing or advertising upon the public streets or
public grounds in the City shall pay an annual tax of one
hundred dollars ($100.00) or, at the option of the
licensee, ten dollars ($10.00) per day.
"CHAPTER 3.24
"CONTRACTORS
"3.24.010 CONTRACTORS - LICENSE TAX
"Every person, who engages in the business of
general or engineering contracting within the City of
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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 specialty
contracting within the City of Anaheim shall pay a
license tax of one hundred dollars ($100.00) 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 chapter the
contractors primary license shall determine the tax due.
"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 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.
113.28.010 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.
113.28.020 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 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.
31
i
"'Rental of nonresidential property' is further
defined as being any business whose primary activity is
warehousing or storage whether or not they own the
facility.
"CHAPTER 3.32
"MISCELLANEOUS BUSINESS ACTIVITIES
113.32.010 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.
113.32.020 PUBLIC DANCE HALLS - DINNER DANCING PLACES
11.010 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 ($250.00).
"Every person conducting, managing or operating
a Public Dance shall pay a license tax of twenty-five
dollars ($25.00) per public dance.
11.020 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 fee.
113.32.030 CIRCUSES/CARNIVALS
11.010 Circuses
"Not More Than 4,000 Persons: Every person
conducting, managing or carrying on a circus or similar
32
exhibition, having a seating capacity of not more that
4,000 persons, except the Anaheim Stadium, Convention
Center, and Anaheim Arena shall pay a daily license tax
of one hundred fifty dollars ($150.00) for the first day,
and seventy-five dollars ($75.00) 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, and Anaheim Arena shall pay a daily license tax
of two hundred dollars ($200.00) for the first day, and
one hundred dollars ($100.00) 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 ($10.00) per day.
11.020 Carnivals
"Every person conducting, managing or carrying
on a carnival or similar business, except as herein
otherwise provided, shall pay the following daily
license:
"For each Ferris Wheel, Scenic Railway, Merry -
Go -Round, Swing or other amusement device, operated by
said carnival or similar business, the license tax 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 the seating capacity
of not more that 1,000 persons belonging to said carnival
or similar business, the sum of twenty-five dollars
($25.00) 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 ($100.00) for the first day and fifty
dollars ($50.00) for each succeeding consecutive day;
"For each tent show with the seating capacity
of more than 4,000 persons belonging to said carnival or
similar business, two hundred dollars ($200.00) for the
33
first day and one hundred dollars ($100.00) 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 ($10.00)
dollars;
"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 ($20.00) per day.
11.030 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.
11.040 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 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 open to the public 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
34
A,
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.
113.32.050 SWAP MEETS
11.010 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:
11(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
11(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.
11.020 Every person engaged in the business of
swap meet operator shall pay an annual license tax of two
hundred dollars ($200.00).
11.030 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 participated in the swap
09
16
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.
11.040 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.
11.050 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.
113.32.060 PEDDLERS AND SOLICITORS
11.010 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.
11(2) Ten dollars ($10.00) per year if the
person, persons, firm or corporations for whom he is
peddling have a principal's, solicitor's or peddler's
license as provided in this section.
36
11.020 Solicitors - 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 opinion, preferences,
endorsements, or other information from persons, within
the City, not otherwise licensed under the provisions of
this Code, shall pay a license tax as follows:
11(1) One hundred dollars ($100.00) per year
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.
11(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.
11.030 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, may
obtain a principal's, solicitor's or peddler's license
and pay a license tax 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 Collector in writing of every
change in personnel of those soliciting and/or peddling
for him.
11.040 Requirements for License
"No license to peddle or solicit shall be
issued to any person unless and until such person
37
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 (1%) 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.
113.32.070 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.
113.32.080 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 ESTABLISHMENTS 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,
electronic or mechanical amusement device in the City,
other than an amusement device specified in subsection
.020 of Section 3.32.030 of this Code shall pay in
accordance with the following schedule:
"For each amusement device not otherwise
defined shall pay an annual license tax of fifty dollars
($50.00) per device. For each amusement device used for
dispensing music only and which are commonly known as
38
h
jukeboxes, musical boxes, or other similar names, shall
pay an annual license tax of twenty-five dollars ($25.00)
per device.
113.32.110 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:
11.010 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).
11.020 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;
11.030 For any public amusement room, business
or parlor, wherein bowling lanes are kept or maintained
for use by the public, an annual license tax of twenty
dollars ($20.00) for each bowling lane.
113.32.120 COIN OPERATED SERVICE
MACHINES
11.010 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
"11 to 25 machines
"For each machine in
excess of 25
W
$25.00 per year
$50.00 per year
$2.00 per machine per year
11.020 Identification
"Every person engaged in, managing, conducting
or carrying on the business of leasing, letting the 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 machines 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.
113.32.140 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 or bath shall pay an annual license
tax of two hundred fifty dollars ($250.00).
113.32.150 MODELING STUDIOS OR SIMILAR BUSINESSES
"Every person, association, firm or corporation
conducting, managing or carrying on the business of
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 pay an
annual license tax of two hundred fifty dollars
($250.00).
113.32.160 SECOND HAND DEALERS, JUNK DEALERS AND
COLLECTORS, AUTO WRECKERS AND RECYCLERS
11.010 Junk Dealers - Auto Wreckers - Recyclers
"Every person conducting, managing or carrying
on the business of second hand dealer, junk dealer and
40
rl
collector, auto wreckers or recycler shall pay an annual
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 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
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.
"For the purpose of this section a recycler is
defined to be any person or reverse vending machine
engaged in the business of buying or selling, either at
wholesale or retail, any recyclable product. Each
location is required to obtain a separate license.
11.020 Pawnbrokers
"Every person conducting, managing or carrying
on the business of pawnbroker shall pay 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.
,)
"3.32.1 TRANSPORTATION
TRANSPORTATION
11.010 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.
41
11.020 Taxicabs 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:
11(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;
11(2) Where the taxicab stand is designed to
accommodate vehicles parked 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.
11.030 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 tax of one hundred dollars
($100.00) and twenty dollars ($20.00) for each vehicle
over one used in the business.
11.040 Sightseeing and Limousine Service
"(i) 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.
11(2) The following definitions shall apply to
this section:
"(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
42
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. AMOUNT OF MONEY TO BE RAISED BY
TAXATION
It is hereby declared that the amount of money necessary
to be raised by taxation pursuant to the provisions of this
ordinance is Three Million Two Hundred Thousand Dollars
($3,200,000) per year.
SECTION 4. EFFECTIVE DATE
It is the intent of the City Council that this ordinance
shall become effective immediately upon adoption pursuant to
Section 514 of the Anaheim City Charter.
SECTION 5. OPERATIVE DATE
The provisions of this ordinance shall become operative
on June 1, 1993, or upon the effective date of this ordinance,
whichever is later.
SECTION 6. 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 7. 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.
43
THE FOREGOING ORDINANCE is approved and adopted by the
City Council of the City of Anaheim this 18th day of
May 1993.
l
14AYCYR OF THE CITY ANAHEIM
ATTEST•
CITY CLERK OF THE CITY OF ANAHEIM
576.2\EEGAN\May 11, 1993 4 4
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. 5368
was introduced at a regular meeting of the City Council of the City of Anaheim, held on the 11th day of May, 1993,
and that the same was duly passed and adopted at a regular meeting of said City Council held on the 18th day of
May, 1993, by the following vote of the members thereof:
AYES: COUNCIL MEMBERS: Hunter, Pickier, Simpson, Daly
NOES: COUNCIL MEMBERS: None
ABSENT: COUNCIL MEMBERS: Feldhaus
AND I FURTHER CERTIFY that the Mayor of the City of Anaheim signed said Ordinance No. 5368 on the 19th day
of May, 1993.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Anaheim this 19th
day of May, 1993.
`�?t
CITY CLERK OF THE CITY OF ANAHEIM
(SEAL)
I, LEONORA N. SOHL., City Clerk of the City of Anaheim, do hereby certify that the foregoing is the original of
Ordinance No. 5368 and was published once in the Anaheim Bulletin on the 27th day of May, 1993.
CITY CLERK OF THE CITY OF ANAHEIM
TITLE 3
CHAPTER 3.04
GENERAL PROVISIONS
Sections:
3.04.010 Definitions
3.04.020 Revenue Measure
3.04.030 Effects of title on other ordinances
3.04.040 Effects of title on past actions
3.04.050 License required
3.04.060 Business license tax a debt
3.04.070 Evidence of doing business
3.04.080 Conformity with other regulations required
3.04.090 Collector - Records
3.04.100 Branch establishments
3.04.110 Two or more businesses at same location
3.04.120 Constitutional apportionment
3.04.130 Exemptions
3.04.140 License - Application
3.04.145 Application processing charge
3.04.150 Renewal business license
3.04.160 Content of business license
3.04.170 Nontransferable; Change of location or name of
business
3.04.180 Duplicate license
3.04.190 Posting and keeping license
3.04.200 License tax
3.04.210 Delinquent tax payment
3.04.220 Unlawful business
3.04.230 Rules and regulations
3.04.240 Statements of gross receipts
3.04.250 Statements and records
3.04.260 Appeal
3.04.270 Failure to file statement or corrected
statement
3.04.280 Extension of time for filing compromise of
claims
3.04.290 Enforcement of title
3.04.300 Remedies cumulative
3.04.310 Refunds authorized
3.04.320 Claim for refund
3.04.330 No refund in instance of other delinquency
3.04.340 Fraud bar to refund
3.04.350 No refund upon termination of business
3.04.360 Penalty for violation
3.04.370 Misrepresentation penalty
h
CHAPTER 3.08
GROSS RECEIPTS TAX
Section:
3.08.010 Tax Rate Schedule
.010 Manufacturing
.020 Retailing
.030 Dwelling / Hotel / Motel /
Transient
.040 Recreation / Entertainment /
Amusement establishments
.050 Telephone Services
.060 Miscellaneous
CHAPTER 3.12
PROFESSIONS
Sections:
3.12.010 Professions - License Tax
3.12.020 Keeping of records; Applicability of audit
CHAPTER 3.16
SERVICES
Section:
3.16.010 Services - license tax
CHAPTER 3.20
ADVERTISING
Sections:
3.20.010 Definitions
3.20.020 Advertising by use of billboards
3.20.030 Advertising by use of signs - Other than
billboards
3.02.040 Advertising by use of vehicles
CHAPTER 3.24
CONTRACTORS
Section:
3.24.010 Contractors - License tax
CHAPTER 3.28
RENTAL BUILDINGS
Sections:
3.28.010 Tax on rental of apartments (five or more
apartments)
3.28.020 Tax on rental of nonresidential property
CHAPTER 3.32
MISCELLANEOUS BUSINESS ACTIVITIES
Sections:
3.32.010
Miscellaneous business categories - License tax
3.32.020
Public dance halls - Dinner dancing places
3.32.030
Circuses / Carnivals
3.32.040
Licensing of productions or shows and booths
and exhibits therein
3.32.050
Swap meets
3.32.060
Peddlers and Solicitors
3.32.070
Auctions
3.32.080
Fortune-telling establishments or similar
businesses
3.32.090
Massage establishments or similar businesses
3.32.100
Amusement devices - License fees
3.32.110
Amusement rooms - Pool and billiards rooms -
Bowling alleys
3.32.120
Coin - Operated merchandise machines
3.32.130
Good and services sold from stands
3.32.140
Public baths
3.32.150
Modeling studios or similar businesses