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NS-1922 - Amending Chapter 21 of the Santa Ana Municipal Code Relating to Business License Tax
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NS-1922 - Amending Chapter 21 of the Santa Ana Municipal Code Relating to Business License Tax
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5/4/2016 12:20:48 PM
Creation date
6/26/2003 10:08:07 AM
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City Clerk
Doc Type
Ordinance
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NS-1922
Date
7/20/1987
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156 <br /> <br />On or before the tenth day following each swap meet, <br />each swap meet operator shall file a return with the <br />Collector showing the total amount of fees collected <br />under this section and such other information as may be <br />required by the Collector. At the time the return is <br />filed, the swap meet operator shall remit the full <br />amount of the fees collected to the Collector. Returns <br />and payments shall be due ~mmediately upon cessation of <br />business by the swap meet operator for any reason. <br /> <br />(4) <br /> <br />Every swap meet operator shall hold all fees collected <br />under this section in trust for the account of the city <br />until payment thereof is made to the Collector. Any <br />swap meet operator who fails to remit the fees within <br />the time specified shall pay a penalty of ten (10%) for <br />each month said payment is overdue. <br /> <br />(c) <br /> <br />Records. Each swap meet operator shall keep full and <br />accurate records of gross receipts and stall rentals to <br />vendors in connection with the operation of the swap meet. <br />The city, by and through its authorized officers shall have <br />the right to examine and audit such records, including <br />records of any bank accounts, at any reasonable time, and <br />swap meet operators shall cooperate fully with inspection <br />of them. Such records shall include, but are not limited <br />to, the total amount of gross receipts from each day, as <br />well as whatever records are necessary in order to provide <br />the city any.require, d information pursuant to subsection <br />(b)(3) of thzs sectzon. <br /> <br />Sec. 21-98. <br /> <br />Coin-operated machines or devices; license tax <br />imposed; amount of tax; applicability of tax where <br />devices are operated as secondary business. <br /> <br /> (a) For every person whose business is limited exclusively to <br />renting, leasing, maintaining or letting the use of any coin- <br />operated machine or device, or otherwise engaging in vending <br />operations, or in operating any coin-operated machine or device <br />at any location or fixed place of business owned or otherwise <br />under the control of another, the annual license tax on business <br />done exclusively within the city, for every device so rented, <br />leased, let, maintained or operated, shall be twenty dollars <br />($20.00) per each ten cent ($0.10) device and over or ten dollars <br />($10.00) for the first five cent ($0.05) device and under and <br />thereafter five dollars ($5.00) for each such additional device <br />five cents ($0.05) and under. <br /> <br />56 - <br /> <br /> <br />
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