Item 09 - Agreement for Business License Tax and Fee Software Services

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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 license. (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. (Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-3028 , § 7, 6-21-22) Sec. 21-99. Same —Applicability of tax where coin -operated machines or devices are operated as primary business. 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 Section 21-119(1) of this Chapter. (Ord. No. NS-1922, § 1, 7-20-87) Sec. 21-100. Additional required information. At the time the license required under Section 21-98 is applied for, and thereafter annually at the time of the renewal of such license, or at such other time as the collector may set, the applicant or licensee shall provide to the collector a list giving the kind or character of machine or device, local business name and street address, and number of machines or devices at each proposed or existing location. (Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2841, § 5, 2-4-13) Sec. 21-101. Sealing of nonidentified 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 license tax pursuant to Section 21-102. A service charge in the amount specified in Section 21- 120s(1) shall be paid in advance to the collector, or his or her authorized agent by the owner or operator of any such machine or device so sealed for the removal of such seals. No person shall operate any machine or device so sealed without first submitting evidence to the collector or his or her duly authorized agent that payment of the required license tax and service charge prescribed in this Section has been made and until the required identification has been stamped upon or affixed to the machine or device and the collector or his or her agent has removed such seals. It is unlawful for any person other than the collector or his or her duly authorized agents to break any such seals. Any person so doing shall be deemed guilty of a misdemeanor. Upon receipt of evidence of payment in full of the tax and service charge and, when applicable, evidence of other required compliance by the owner or operator of any machine or device so sealed, the collector or his or her duly authorized agent shall break and remove such seals. In the event of seizure, any such machines shall be disposed of upon nonpayment of such City of Santa Ana RFP No. 23-165 Page 115 of 196