NS-1922 - Amending Chapter 21 of the Santa Ana Municipal Code Relating to Business License Tax

Home Browse Search

'157 (b) Any person whose primary business is not limited exclusivel~y to coin-operated machines or devices, and for which he or she pays a license tax based on gross receipts, but who owns, leases, or rents for operation at his or her fixed place of business any coin-operated machine or device or who receives rent for the operation of any coin-operated machine or device thereat, or who otherwise participates in the gross receipts derived from the operation of such machines thereat; such person may elect to combine the gross receipts of both activities and pay a license tax based upon the total receipts thereof which will be assessed at the same rate as is applied to his or her primary business according to Section 21-119 of this chapter. Such election shall be made in writing at the time of applicant's original application for a business license or may be made once annually thereafter at the time of licensee's application for a renewal 1 icense. (c) Where any licensee engages in the operation of any coin- operated machine or device at his or her fixed place of business subsequent to the commencement and licensing of licensee's primary business, the initial license tax due shall be identical to the tax established in subsection (a) above. However, upon the expiration of the initial licensing period, licensee may elect to pay the tax as provided pursuant to subsection (b) above. Sec. 21-99. Same -Applicability of tax where coin-operated machines or devices are operated as primary bus iness. For every person whose primary business is limited exclusively to the operation of coin-operated machines or devices upon premises owned or controlled by such person, the annual license tax on business done shall, be based upon the total gross receipts thereof according to Sectxon 21-119(1) of this chapter. Sec. 21-100. Additional required information. At the time the license required by this article is applied for, the applicant, in addition to other application requirements of this chapter, shall give the kind or character of the machine or device, business name and street address and number of machines or devices at each proposed location. Sec. 21-101. Sealing of non-identified or unlicensed machines. The Collector, as Chief Revenue Officer, and each and every duly authorized Revenue Officer of the city shall seal the coin openings or slots in a manner which will render inoperative the coin devices on any machine or device not otherwise exempted by the provisions of the chapter which is found available to the public for operation and which does not have stamped or affixed thereon the required identification or for which the proper license tax has not been paid in full; in lieu thereof, he or she may seize and hold any such machine for the payment of such 57 -