6009ORDINANCE NO. 6004
AN ORDINANCE OF THE CITY OF ANAHEIM AMENDING
TITLE 3 OF THE ANAHEIM MUNICIPAL CODE RELATING TO
BUSINESS LICENSES
THE CITY COUNCIL OF THE CITY OF ANAHEIM DOES ORDAIN AS FOLLOWS:
SECTION 1.
That subsection .055 of Section 3.04.010 of Chapter 3.04 of Title 3 of the Anaheim
Municipal Code be, and the same is hereby, amended and restated in its entirety, to read as follows:
".055 "`Employee' shall mean either: (1) 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, or (2) any person who is regarded as an employee of a business for
purposes of the workers' compensation laws of the State of California (including,
without limitation, a real estate agent working for, or engaged by, a real estate broker)
and which business is subject to the provisions of this Title."
SECTION 2.
That Section 3.16.0 10 of Chapter 3.16 of Title 3 of the Anaheim Municipal Code be, and the
same is hereby, amended and restated in its entirety, to read as follows:
"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 sixty-eight dollars, plus an
additional tax in the amount of ten dollars 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 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; provided that nothing contained in this section shall be deemed to
impose a separate business license tax upon an employee of any business which business is
otherwise subject to payment of the prescribed tax imposed by this section including any tax which
is based upon the number of employees of such business. 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."
SECTION 3. ORDINANCE INTENDED AS A CLARIFICATION OF EXISTING
REQUIREMENTS AND NOT A NEW OR INCREASED TAX.
The provisions of this ordinance relating to the obligations for payment of business license
taxes by businesses with employees is intended as a clarification and restatement of existing taxing
provisions of Title 3 of the Anaheim Municipal Code and not as an imposition of a new or increased
tax.
SECTION 4. SEVERABILITY
The City Council of the City of Anaheim 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 this 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 5. SAVINGS CLAUSE
Neither the adoption of this ordinance nor the repeal or amendment 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 thereof, nor be construed as a waiver of any tax, license
or penalty or of the penal provisions applicable to any violations thereof. The provisions of the
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.
SECTION 6. PENALTY.
Except as may otherwise be expressly provided, any person who violates any provision of
this ordinance is guilty of a misdemeanor and shall, upon conviction thereof, be punished in the
manner provided in Section 1.01.370 of the Anaheim Municipal Code.
THE FOREGOING ORDINANCE was introduced at a regular meeting of the City Council
of the City of Anaheim held on the 6th day of December , 2005, and thereafter passed and
adopted at a regular meeting of said City Council held on the 20th day of December ,
2005, by the following roll call vote:
2
AYES: Mayor Pringle, Council Members Sidhu, Hernandez, Galloway, Chavez
NOES: None
ABSENT: None
ABSTAIN: None
CITYO AHEIM
By
j, 04 �
MAYOR OF THE AHEIM
A T:
ITY CVlfRK O TfE CITY OF ANAHEIM
59203.3
AFFIDAVIT OF PUBLICATION
4 A"1,F OF CALIFORNIA. )
ss
C aunty of ( dram e )
1 mn 1 citizen of the United States and a resident
of the (')unty aforesaid: I am over the age of
eighteen years, and not a party to or interested in
the above -entitled matter. I am the principal
clerk of the Anaheim Bulletin, a newspaper that
has beer adjudged to be a newspaper of general
cir ulation by the Superior Court of- the County
of Oran,re, State of t'alifornia, on December 28'
.
19'� 1, C.ise No. A 1021 in and for the City of
Anaheim County of Orange, State of California;
that the notice, of which the annexed is it true
printed f opy. has been published in each regular
and entn r issue of said newspaper and not in any
,;uppl(-m-rat thereof )n the following dates, to
December 29, 2005
"I cutin, (or declare) under the penalty of
perjury snider the lav;.s of the State of California
That the foregoing is true and correct'
1-XeCUtec at Sant,t Ana. Orange County.
California, on
Date: December 29. 2005
a
Signature
Anaheim Bulletin
625 N. Grand Ave.
Santa Ana, CA 92701
(714) 796-2209
PROOF OF PUBLICATION
ORDINANCE NO. 6009
AN ORDINANCE OF TyE.,7OF _r
CITY OF ANAHEIM
CODE RELATING TO BU, 3 LICENSES
THE CITY COUNCIL OF THE CITY OF ANAHEIM DOES
ORDAIN AS FOLLOWS:
SECT1pN 1.
That subsection .055 of Section 3.04.01 of Chapter
3.04 of Title 3 of the Anaheim Municipal Code be, and the
To
is thereby, amended and restated In Its moiety, to
read as folio
ws:
gam".056 "Emp�llo�ydes' "I :til any
spgleer�eson en-
hords, or isrequired tib , co npensto n twilre pr -
pose of Stade or Fedetal Twos as requked,by the
Franchise Tax BoarO or Internal flewue Service, or (9) any
person who is regay" as iewr es of a buefr0ose for
purposes of the workeYi' latera of the State of
Calrfomia {including yrltitout n; 8 real gatede a���aM�
working for, or engagedand v 1.h
by, areal estate broker) a
business issuboct to the provisions of this Title.
sfraanou z.
That Section 3.1&010 of Chapter 3.16 of Title 3 of the
Anaheim Munleipal Code be, and -the same is hereby,
amended and restated in its entirety, to read as follows:
'3.16.010 SERVICES - LICENSE TAX.
Every person engaged in the business of providing serv-
ices in ft City. of Anaheim etull pe an annual business li-
cense tax to theconsiatingof a at tax ofesqy.fialgpht dol-
lars, plus an addit�itnai tax In the amount oftenollad rs for
each employee of such business based on the average
number of employees.
the
for
stocks or bond&: or other financial Instrumeres, or evidence
of debt, or contracts of kwufarfce or any money or credits
are oxo d, Waved. tansfaaali or loomed: as wait as ev-
noes is
tion will
but not
oxn-
anich �> �f�, which
is based upatt>1e rtatl if rif & busk..
Servkme do rrot ktrJude series, or telephone
services "*,An the rah�atdng ' sptar, which services
are covered undiw oltrr bua tam& mUs in this OIL
The provisions of this ordinenas relating to the obliga-
tions for mart of *Alihese by busim�s
mese d�ealsdrtg lwetihypte+rie oand "Wilds -
ns TMe 3 d Anaheim
Municipal Code and not as an kno6siton of a new or in-
creased tail.
SWTWN 4. SEVERABILITY
The City Council of She City, of Anaheim declares that
should any section, sentence or word of this or-
=W-be
r-
lareby ado W be d for any roew to be
invalid, it � is the Intent of - the Council this it would have
passed all other portions of this ordinance independent of
the ellmnation herefrom of any such porion as maybe de-
clared invalid.
SNCT10N 1I1. SAVINGS CLAUSE
Neither the -adoption of thio, ordinance nor the or
amendment of any other oirdlrisnce of this City In array
manner affect Ire prosecution for violations r ordkianr�s,
who done wef0;00!" ltUioi [Idor to the_ r
ter,`sr hog #fa � its r08%§*h rtla and t arftli Nation,
and "#as new tants.
SNVnOM i. PENALTY.
as matt dowwao,ty paiwftdlld. any
pereonn pfo�Alinn+lrafrU erten
of a ihm lento oa woon 9
p it rdarMrprov�dsd n Section 1.01oeE the
THE FOR11IM" Was prtra�oed at a
cal ttts•�� tyof�-lotiow
ing roll 00 vote.
AYES: Mayas Wk** Counce Membera SNdbu
Hemarxtaa, CieYowry, Cfhwaz
NOES: Now
ASSENT: Now
ABSTAIN: None
OF
OF 1U#IIIIEM
tta¢ti�