HomeMy WebLinkAboutNS-718ORDINANCE NS-718 REENACTING THE PROVISIONS
OF THE SANTA ANAMUNICIPAL CODE REGARDING
BUSINESS LICENSE TAXES.
THE CITY COUNCIL OF THE CITY OF SANTA ANA DOES ORDAIN AS
FOLLOWS:
SECTION 1: That Article VI, Chapters 1 and 2 of the
Santa Ana Municipal Code are hereby amended to read as follows:
ARTICLE VI - BUSINESS PROFESSIONS & TRADES
CHAPTER 1 - BUSINESS LICENSE TAXES
SECTION 6100 Purpose
The purpose of this Chapter is to prov~ a revenue for the
general operation of the City by the levy of a license tax on
any and all business transactions or activities carried on or
occurring within the City and is not intended for regulation.
Part 1 - General Provisions
SECTION 6110 Definitions - General
Whenever any words or phrases used in this Chapter are not
defined herein but are defined elsewhere in this Municipal Code,
such definitions are incorporated herein and shall apply to
such words and phrases used in this Chapter unless the content
clearly indicates a different intent.
SECTION 6110.1 Business
As used in this Chapter
trades, occupations, and all
or not carried on for profit.
"business" includes professions,
and every kind of activity whether
SECTION 6110.2 Gross Receipts
As used in this Chapter "gross receipts" shall include the
total amount of the sale price of all sales and the total amount'
charged or received for the performance of any act or service
of whatever nature it may be, for which a charge is made or
credit allowed, whether or not such act or service is done as
a part of or in connection with the sale of materials, goods,
wares, or merchandise. Included in "gross receipt" shall be
all receipts, cash, credits, and property of any kind or nature
without any deduction therefrom on account of the cost of the
property sold, the cost of the materials used, labor or service
cost, interest paid or payable, or losses or other expenses
whatsoever.
SECTION 6111 Effect of Article on Other Ordinances
Persons required to pay a license tax for transacting or
carrying on any business under this Chapter shall not be relieved
from the payment of any tax for the privilege of doing such
business required under any other provisions of this code and
shall remain subject to all regulatory provisions.
SECTION 6112 Continuation of Effect of Prior Sections
This Chapter shall not be construed as a waiver of any
license tax due or any penal provision applicable to any act
or omission occurring prior to the effective date hereof, nor
be construed to affect the validity of any bond or cash deposit
required by this code to be posted, filed, or deposited; and
all rights and obligations thereunto appertaining shall continue
in full force and effect.
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SECTION 6113 When License Required
There are hereby imposed upon the businesses, trades and
professions, callings and occupations specified in this Chapter
license taxes in the amounts hereinafter prescribed. It shall
be 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 said City to do so or without
complying with any and all applicable provisions of this article.
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 statutes 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
statutes of the United States or of the State of California shall
be liable for payment of the tax imposed by this Chapter but
shall not be subject to any penal provisions of this code for
such non-payment. Said tax shall be collected in a civil action.
SECTION 6114. Deposit of License Taxes
Ail fees and penalties required under the provisions of this
Chapter shall be paid into the City Treasury and deposited in
the general fund of the City.
SECTION 6115 Branch Establishments - More Than One T~pe of Business
A separate license must be obtained for each branch establish-
ment or location of the business transacted and carried on and for
each separate type of business at the same location, and each
license shall authorize the licensee to transact and carry on
only the business licensed thereby at the location or in the
manner designated in such license; provided that warehouses or
distributing plants used in connection with and incidental to a
business licensed under the provisions of this Section shall not
be deemed to be separate places of business or branch establish-
ments; provided further that no business transactions shall be
carried on in such incidental or supplemental warehouses or
distributing plants.
SECTION 6116 Exemption-Conflicts With Federal Or State Law
Nothing in this Chapter shall be deemed or construed to
apply to any person transacting or carrying on any business
exempt from business license taxes by virtue of the Constitution
or applicable statutes of the United States or the State of
California.
SECTION 6116.1 Exemption - Burden on Interstate Commerce
None of the license taxes provided for in this Chapter shall
be so applied as to occasion an undue burden upon interstate
commerce. In any case where a license tax is claimed by a
licensee or applicant for license to place an undue burden upon
such commerce, he may apply to the Director of Finance for an
adjustment of the tax so that it shall not be discriminatory
or unreasonable as to such commerce. Such application may be
made before, at, or within six months after payment of the
prescribed license tax. The applicant shall by affidavit and
supporting testimony show his method of business and the gross
volume or estimated gross volume of business and such other
information as the Director of Finance may deem necessary in
order to determine the extent, if any, of undue burden on such
commerce. The Director of Finance shall then conduct an investi-
gation and, after having first obtained the approval of the City
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Attorney, shall fix as the license tax for the applicant an
amount that is reasonable and nondiscriminatory of if the license
tax has already been paid, shall order a refund of the amount
over and above the license tax so fixed. In fixing the license
tax to be charged, the Director of Finance shall have the power
to base the license tax upon a percentage of gross receipts or
any other measure which will assure that the license tax levied
shall be uniform with that levied on business of like nature
so long as the amount levied does not exceed the license tax as
prescribed by this Chapter.
The Director of Finance shall, upon proper showing contained
in the verified affidavit, cause the issuance of a license to
such person showing partial exemption under this section with a
license tax based upon the approved reduced gross receipts.
The Director of Finance, after giving notice and a reasonable
opportunity for hearing to a licensee, may revoke any license
granted pursuant to the provisions of this section upon information
that the licensee is not entitled to the exemption as provided
herein.
SECTION 6116.2 Exemption - Disabled Veterans
Every person who has been honorably discharged from military
service of the United States and who is exempted from the payment
of business license taxes by statute of the State of California may
distribute circulars and hawk, peddle, and vend any goods, wares
or merchandise owned by him, except spirituous, malt, vinous, or
other intoxicating liquor, without payment of this license tax;
subject however to the restrictions, limitations, regulations and
conditions hereinafter set forth.
Every applicant must comply with the following requirements
before a license may be issued under the provisions of this
section:
(a)
Every applicant must furnish a certificate of physical
disability executed by a qualified physician or submit
equivalent evidence of disability.
(b)
Every applicant must submit to being photographed by the
Santa Ana Police Department. One copy of said pho~shall
be permanently affixed to the license issued to said applicant
and another copy shall be transmitted to the Director of
Finance for attachment to the portion of the license retained
by him. The applicant must also sign both the application
and the license at the time of the issuance thereof. The
said license shall not be valid until the photograph has
been permanently affixed and the applicant has signed his
name thereon. '
(c) A license, when issued, is subject to the following conditions:
(1)
Said license shall not be defaced, mutilated, disfigured
or otherwise altered subsequent to its issuance, and
failure to comply herewith is grounds for revocation of
said license and for refusing its renewal or the
issuance of a new license thereafter.
(2) It is non-transferable and for the exlusive use of the
licensee named.
(3) Should a license be found in the possession of one other
than the licensee named, it shall be surrendered to the
(4)
(5)
(6)
(7)
Director of Finance and canceled and neither the licensee
named nor the holder thereof shall thereafter be entitled
to hold a license under the provisions of this section.
The licensee named must identify himself by his signature
whenever required to do so by any police officer or any
authorized agent of the Director of Finance.
Every license issued under the provisions of this section
shall expire thirty (30) days frc~ and after the date of
issuance and a new license may thereafter be issued
pursuant to the provisions of this section.
It shall be unlawful for any person other than the
licensee named to use or have in his possession any
license issued pursuant to the provisions of this section.
It shall be unlawful for any person to purchase or
transfer any license issued pursuant to the provisions of
this section ~"or for any person to transfer or convey the
certificates mentioned in this section to any other person
for the purpose of securing a license as herein provided.
SECTION 6116.3. Exemption - CharitabLe and Non-Profit Orqanizations
The provisions of this Chapter shall not be construed to
require the payment of a license fee to conduct any business,
occupation or activity or require the payment of any license fee
from any institution or organization, which is conducted wholly
for the benefit of charitable purposes and from which profit is
not derived either directly or indirectly by any individual, nor
shall any license be required for the conducting of any entertain-
ment, concert, exhibition or lecture on scientific, historical,
literary, religious or moral subjects whenever the receipts of
any such entertainment, concert, exhibition or lecture are to be
appropriated to any church or school or to any religious or
benevolent purpose within the City; provided, however, that such
exemption shall not be construed to extend to such persons,
businesses, corporations, and organizations who, in the performance
of such business, occupation or activity, receive a fee, wage,
stipend, salary, emolument, remuneration, compensation, hire or
pay. Such persons, businesses, corporations and organizations
are subject to the applicable business license tax provisions of
this Article. The aforementioned charitable institutions or
organizations will deduct the appropriate business license tax
from the monies conveyed for services rendered and shall cause the
same to be conveyed to the Director of Finance of the City prior
to the aforementioned business, occupation or activity being
undertaken.
(a)
Volunteer workers receiving no remunerations whatsoever are
exempt from the business license tax provisions of this
Section.
(b)
Employees or servitors of churches within the City are exempt
from the business license tax for the services or activities
so perfOrmed.
(c)
The City Council may, at its discretion, exempt from the
business license tax those persons receiving a fee, wage,
etc., as provided in this Section, when such business or
activity is performed for or sponsored by a charitable
organization or institution which has received a permit
for charitable solicitation within the City. Such request
for exemption shall be made prior to or within thirty (30)
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days immediately following such aforementioned activity.
Such request shall be accompanied by a statement by the
Director of Finance that the appropriate business license
tax due has been deposited with the City subject to the
final decision of the City Council.
SECTION 6116.31. Exemption - Ngn Profit Activity
Private organizations or institutions who conduct a business,
occupation, or activity as described in Section 6116.3 are
exempt from the license tax provided that such business,
occupation, or activity is solely for entertainment or instruction
of their membership, employees or personal guests; provided
further that no sales of goods or merchandise may qualify under
this section.
SECTION 6116.4 Exemption - Public Utilities
The provisions of this Chapter shall not be deemed or
construed to apply to any public utility operating under the
control and direction of the Public Utility Commission of the
State or appropriate Federal regulatory office or agency.
~ECTION 6116~5 Exemption - Minimum Gross Receipts
The provisions of this Chapter shall not be deemed or
construed to apply to any person doing business in the City
on a continuing but part-time basis whose gross receipts
therefrom do not exceed One Thousand and Two Hundred ($1,200.00)
dollars per year. Any person claiming exemption under this
section shall be required, however, to provide'information to
the Director of Finance or his authorized agent of such nature
and in such manner, and at such times as is required in this
Chapter of persons applying for a business license and shall be
subject to the same procedures for enforcement and for penalties
as provided herein.
SECTION 61.17 No Required Permits Waived
The Business License Tax receipt is evidence only of the fact
that such tax has been paid. Neither the payment of the tax nor the
possession of the Business License Tax receipt authorizes, permits
or allows the doing of any act which the person paying or holding
the same would not otherwise be entitled to do; and any permit,
license, variance or other instrument of approval or evidence
that any condition or conditions exist as required by any other
section of this Code or by any statute or Code provisions of
the State of California must first be obtained or complied with
before the do~ngof~y act or thing for which it is required.
Part 2 Procedure
SECTION 6120 License Application
Before any license is issued, applicant shall make a written
application to the Director of Finance; such application shall contain
the following information:
(a)
The exact nature or kind of business, profession, show,
exhibition, game, occupation or enterprise for which the
license is requested;
(b)
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 residence address, identified as such, of
the owners of the same;
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(c) Any further information which may be required to issue the
type of license applied for;
(d)
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 places
of residence of those owning said business or enterprise.
SECTION 6121.1 License - Contents
Ail licenses, unless otherwise provided in this code, shall
be prepared and issued by the Director of Finance upon the pay-
ment to the City of the sum required to be paid hereunder.
Each license so issued shall state upon the face thereof the
following:
(a) The persons to whom the same is issued:
(b)
The kind of business, profession, show, exhibition, game,
occupation or enterprise licensed and the location of the
same;
(c)
The amount paid therefore; and said license when issued,
shall be deemed the receipt for said <amount received by
the City;
(d) The date of expiration of such license.
SECTION 6120.2 Mistake Not Conclusive
In no case shall any mistake in stating the amount of a
license tax prevent or prejudice the collection by the City
of what should actually be due.
SECTION 6120.3 License - Non Transferable - Amended License
for Chanqed Location
No license issued pursuant to this Article shall be
transferable; provided, that where a license is issued authorizing
a person to transact and carry on a business at a particular
place, such licensee may upon application therefore and paying
a fee of $1 have the license amended to authorize the transacting
and carrying on of such business under said license at some
other location to which the business is or is to be moved.
SECTION 6120.4 License Duplicates
A duplicate license may be issued 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 a duplicate license fee of $1.
SECTION 6121 License - Postinq - Keepinq on Person
All licenses must be kept and posted in the following manner:
(a)
Any licensee transacting and carrying on business at a fixed
place of business in the City shall keep the license posted
in a conspicuous place upon the premises where such business
is carried on.
(b)
Any licensee transacting and carrying on business but not
operating at a fixed place of business in the City shall
keep the license within his possession at all times while
transacting and carrying on such business.
(c) Whenever the City shall provide a special tag or plate for the
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identification of a vehicle for which a business license
tax has been paid, such tag or plate shall be affixed to
the vehicle in accordance with the pertinent regulations
of the Director of Finance.
SECTION 6122 License Tax - How and When Payable
Ail license taxes shall be paid in the legal currency of the
United States at the Finance Department of the City. The license
taxes required to be paid by the provisions of this Chapter,
except gross receipts license taxes, shall be past due the
first day of February of each year, or Febrary 1, May 1, August 1,
November 1, if paid quarterly. All required reports of gross
receipts shall be filed no later than the last day of February.
The license tax for the current year shall be based on the filed
gross receipts statement and shall be past due on April 1 if
paid annually or April 1, May 1, August 1, November 1 if paid
quarterly. Any business holding a currently valid Santa Aha
business license tax receipt and desiring to pay quarterly may
do so by making application and paying a quarterly fee equal
to thirty-five per cent of the annual rate. All daily or monthly
license taxes shall be paid in advance.
SECTION 6122.1 Amount and Time
No greater or less amount of money shall be charged or
received for any license than is provided in this Chapter,
and no license shall be sold or issued for any period of time
other than is provided in this Chapter.
SECTION 6122.2 Term of License
Ail annual licenses shall be for the period of one year
beginning January 1 and ending December 31. All quarterly
licenses shall be for the period of three months beginning:
January 1 and ending March 31; April 1 and ending June 30=
July 1 and ending September 30; October 1 and ending December 31.
SECTION 6123 Term of New License
All new licenses shall be for the period of time remaining
in the current year and shall expire on the thirty-first day
of December next following.
SECTION 6123.1 New Business License Tax
A license tax for a new business shall be paid in advance
of any business activity being undertaken.
(a)
Ail new businesses for whom flat fees are made the basis for
fixing the amount of such license shall pay an amount equal
to one-twelfth of the annual fee therefore for each month.
and fraction of month remaining during the period for which
the new license is issued.
(b)
Ail new businesses for whom the gross receipts of such
business is made the basis for fixing the amount of such
license shall pay an amount based as follows:
(1) An estimate will be made of the gross receipts
anticipated during the term of the license.
(2) Such estimate shall be projected on the basis
of a full year and the license tax determined
by such estimate.
(3) The actual amount of license tax to be paid to
the City shall be one-twelfth of such annual
license tax for each month and fraction of month
remaining during the period for which the new
license is issued.
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SECTION 6124 Penalty for Delinquent Payment
A penalty of ten percent of said license tax, or a sum of
Ten Dollars, whichever is greater, shall be added to the tax on
the past due date thereof and a like penalty shall be added on
the first day of each month thereafter until such tax and accumu-
lated penalties shall be paid; providing that the amount of
such penalty to be added shall not exceed the amount of the
license tax due, or Ten Dollars, whichever is greater.
SECTION 6124.1 Enforcement
It shall be the duty of the Director of Finance or h~
designated agent to enforce each and all of the provisions of
this Chapter and the Chief of Police shall render such assistance
in the enforcement hereof as may from time to time be required
by the City Manager or the City Council. The Director of Finance
in the exercise of the duties imposed upon him hereunder and
acting through his deputies or duly authorized assistants,
shall examine or cause to be examined all places of business
in the City to assure compliance with the provisions of this
Chapter.
The Director of Finance and each and all of his duly authorized
assistants and any police officer shall have the power and authority
to enter during business hours, free of any charge, and at such
other times as may be reasonable following due processes of law,
any place of business required to be licensed herein and demand
a display of the required business license tax receipt. Any
person having such license tax receipt theretofore issued in
his possession or under his control, who willfully fails to
exhibit the same on demand as provided for herein, shall be
guilty of a misdemeanor.
SECTION 6124.2 License Tax a Debt - Civil Action
The amount of any business license tax and penalty imposed
by the provisions of this Chapter shall be deemed a debt to the
City. An action may be commenced in the name of the City in
any court of competent jurisdiction for the amount of any de-
linquent license tax and penalties.
SECTION 6124.3 Remedies Cumulative
Ail 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.
SECTION 6124.4 Appeal
Any person aggrieved by a decision of the Director of Finance
with respect to the issuance or refusal to issue a business
license may appeal to the City Council by filing a written
notice of appeal with the Clerk of the Council. Such notice
shall set forth every act or omission complained of and the
basis for the complaint. The Council shall thereupon fix a
time and place for hearing such appeal. The Clerk of the Council
shall give notice to such p~son of the time and place of hearing
by serving it personally or by depositing it in the United States
Post Office at Santa Ana, California, postage prepaid, addressed
to such person at his last known address. The Council shall
have authority to determine all questions raised on such appeal.
No such determination shall conflict with any substantive provision
of this Chapter.
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SECTION 6125 Statement of Gross Receipts - Submission and
Filinq Date
In all cases where the license is based upon gross receipts,
the licensee shall submit to the Director of Finance, for his
guidance in ascertaining the amount of the license tax to be
paid by the licensee, a written statement upon a form to be
provided by the Director of Finance, written under penalty of
perjury or sworn to before a person authorized to administer
oaths, setting forth such information concerning the licensee's
gross sales during the preceding year as may be required by the
Director of Finance to enable him to ascertain the amount of
license tax to be paid by said licensee pursuant to the provisions
of this Chapter. The filing dates for the submission of gross
receipts statements shall be during the period from January 1
to February 28 for the preceding calendar year.
SECTION 6125.1 Statement of Gross Receipts - Not Conclusive
on City
No statement 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 Director of
Finance, his deputies or authorized agents 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 to verify or ascertain the amount of license fee due.
All licensees, applicants for licenses, and persons engaged in
business in the City are hereby required to permit an examination
of such books and records for the purposes aforesaid. All gross
receipt statements or estimates required by this Chapter shall
be confidential and are hereby declared not to be public records.
Any unauthorized disclosure or use of such information by any
officer, agent or employee of the City shall be subject to the
penalty provisions of this Code in addition to any other penalties
provided by law.
SECTION 6125.2 Statement of Gross Receipts - Failure to File
or Correct
If any person fails to file any required statement within
the prescribed time or if after demand therefore he fails to
file a corrected statement, the Director of Finance may determine
the amount of license tax due from such person by means of such
information as he may be able to obtain. If such a determination
is made, the Director of Finance shall give a notice of the
amount due by personal service or by depositing it in the United
States Post Office at Santa Aha, California, postage prepaid,
addressed to the person at his last known address.
SECTION 6125.3 NOTIFICATION
Notification of business license taxes due, when said taxes
are based upon gross receipts, will be given by first class
United States mail no later than the fifteenth day of March,
provided that licensee has submitted a timely statement of gross
receipts; provided further that failure to receive such notificat-
ion shall not exempt the licensee from all requirements under this
Chapter.
SECTION 6126 Misrepresentation
No person shall knowingly or intentionally~L~mrepresent any
material fact in applying for or paying a business license tax.
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Part 3 - Schedule of License Taxes and Rates
SECTION 6130 License Tax - Duration of License
The tax for any license required by any section of this
Chapter shall be as set forth in this Part for the particular
business involved. The tax and the duration of the license
shall be annual, quarterly, monthly, and daily as indicated in
this Part. The letter "A" following the tax shall indicate
an annual rate; the letter "D" shall indicate a daily rate; the
letter "M~ shall indicate a monthly rate; the letter "Q" shall
indicate a quarterly rate.
SECTION 6131 Gross Receipts
(a) Classification "A" ~ Retail, Theatres & Food Establishments
Annual Basic Rate $15.00, Plus:
$.50 per $1000 to
$.30 per $1000 to
$.20 per $1000 to
$.15 per $1000 to
$.10 per $1000 Over
$ 100,000
$ 500,000
$1,000,000
$2,000,000
$2,000,000
(b) Classification "B" : Service Stations
Annual Basic Rate $15.00, Plus:
$.30 per $1000 to $ 150,000
$.20 per $1000 to $ 200,000
$.10 per $1000 over $ 200,000
(c) Classification "C" : Wholesale & Manufacturing
Annual Basic Rate $15.00, Plus:
$.30 per $1000 to $ 100,000
$.25 per $1000 to $ 300,000
$.20 per $1000 to $ 600,000
$.15 per $1000 to $1,000,000
$.08 per $1000 over $1,000,000
(d)
classification "A" shall be used when no license tax
is required under any other section of this Part.
SECTION 6132 Flat Rate Taxes
(a) ADVERTISING
Distributing samples or posting bills
Vehicle containing amplifier or loud speakers
A business using amplifier or loud speaker to
advertise his own business only.
$35.00 A
$48.00 A
$15.00 A
(b) AMUSEMENTS
Amusement Center . $150.00 A
Additional for each amusement device, ride, and
vending stand in excess of ten in number in an
Amusement Center $ 15.00 A
Temporary Amusement Center or kiddie rides in
shopping center Ten (10) day limit (each unit or ride)$ 15.00
Bowling Alley; Pool or Billiard Table (per table or
alley) $ 12.00 A
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Boxing or wrestling exhibition
Carnival, circus, tent show or open air show (first
day) ($150.00
(each additional day) ($100.00
All coin operated amusement machines $ 15.00 A
All coin operated vending machines five cents & over $ 5.00 A
(each machine)
All coin operated vending machines one cent $ 1.00 A
(each machine)
(c) APARTMENTS
Four to eight units
Each additional unit over eight
(d) AUCTIONEER
Permit required for each auction
(e) BANKRUPT, CLOSING OUT, FIRE & WRECK SALE
'~)~BAR~B, ER SHOP OR BEAUTY PARLOR (per operator)
(g)
(h)
(±)
(3)
(k)
(1)
(m)
(n)
(o)
(p)
(q)
(r)
(s)
(t)
BUILDING & LOAN, FINANCE ASSOCIATION, ESCROW
OFFICE OR TITLE COMPANY
BUS, TAXI OR AMBULANCE (per vehicle)
CATERING TRUCKS ..........
CHRISTMAS TREE LOT
CLEANING OR LAUNDRY CALL OFFICE
COLD STORAGE OR REFRIGERATION PLANT
CONTRACTORS STATE LICENSED OR MAINTENANCE CONTRACTORS
Prorated after mid-year to
DANCE, PRIVATE OR PUBLIC (each dance)
Dance Hall
FIREWORKS (each stand) EIGHT DAYS
HOUSE MOVING, SALVAGE OR WRECKING
JUNK OR AUTO WRECKING YARD
Collecting by vehicle (per vehicle)
or
PAWNBROKER
PEDDLER - FLAGS, BANNERS, BALLOONS, CANES, HORNS,
SOUVENIR OR O~IER SIMILAR GOODS
All peddlers or solicitors not otherwise listed
or
PROFESSIONS, TRADES AND SERVICES
Accountant
Advertising Agency & Council
$ 25.00 D
$ 16.00 A
$ 2.00 A
$ 25.00 D
$100.00 M
$ 8.00 A
$ 50.00 A
$ 50.00 A
$ 50.00 A
$ 35.00 A
$ 20.00 A
$ 50.00 A
$ 35.00 A
$ 20.00 A
$ 5.00
$100.00 A
$ 40.00
$ 50.00 A
$100.00 A
$ 50.00 A
$ 5.0o D
$300.00 A
$ 5.00 D
$ 35.00 A
$ 5.00 D
(as listed below) $ 35.00 A
Billboard & Sign Advertising
Bus. Management Consultant
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(u)
(v)
(w)
(x)
(y)
Appraiser
Architect
Assayer
Attorney
Auditor
Automobile Storage Lot
Bail Bondsman
Consulting Engineer
Dance Studio or Teacher
Dental Lab
Dentist
Designer
Detective & Detective Agency
Draftsman
Electrical Engineer
Electrologist
Employment Agency or Bureau
Escort Service
Furniture Repair
Geologist
Health & Reducing Salon
Herbalist
Industrial Relations Consult.
Interior Decorator
Investment Counselor
Laboratories
Labor Relations Consultant
Landscape Architect
Lapidary
Laundry Soliciting, Delivering
Maintenance & Repairs
Mechanical Engineer
Messenger Service
Music Teacher
Chemical Engineer
Chemist
Chiropodist
Civil Engineer
Collection Agency
Construction Engineer
Naturopath
Optician
Optometrist
Oral Surgeon
Orchard Care
Osteopath
Pathologist
Photographer or Solicitor
Physician
Physical or Beauty Cultural Inst.
Piano Tuning
Private Patrol
Repair Shop General
Sanitation Engineer
School of Music or Instructions
Search Light Rental
Stenographic Office
Stock & Bond Brokers or Office
Surgeon
Surveyor
Tank Trucks
Taxidermist
Trade or Business School
Travel Bureau
Transportation Business
Tree Surgery, Trimming or
Removing
Upholstery
Veterinarian
Warehouse or Storage
PROFESSIONS, TRADES AND SERVICES (as listed below) $ 15.00 A
Day Nursery
Gardener & Lawn Maintenance
ANY PROFESSION, TRADE OR SERVICE
Janitorial Service
Sharpening Service
Watchman or Private Policeman
NOT LISTED ABOVE $ 35.00 A
SHOE SHINE STAND (per operator) ...... $ 5.00 A
REAL ESTATE BROKER OR OFFICE
$ 35.00 A
ROOMING HOUSE
Four to six rooms
Over six rooms (each room)
$ 6.00 A
$ 1.00 a
SKATING RINK, INDOORS OR OUTDOORS, ICE OR ROLLER
SKATING
$120.00 A
SUBDIVISION
For the business of subdividing land regardless
of the number of lots into which the parcel is divided,
a business license tax based upon the number of such lots
at the per lot rate of $25.00; or $25.00 for each 3000 square
feet of land area within an airspace subdivision regardless
of the number of airspace units erected thereon.
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(Z) THEATRICAL OR VAUDEVILLE PERFORMANCE ...... $ 25.00 D
SECTION 2: The provisions of Article VI, Chapters 1 and 2
have been completely amended and readopted as Article VI, Chapter
1. Chapter 2 Sections have not been used and for that reason
Chapter 2 is hereby repealed.
SECTION 3: The provisions of this Ordinance and the tax
rates fixed are hereby declared to be the Business License Tax rates
for business, professions and trades carried on or done within
the City during the calendar year of 1964 and thereafter.
It is hereby declared that as to any particular person's
Business License Tax, regarding the rate of which any question
is raised, the rates herein fixed shall, under any and all
circumstances, be in effect for the last three quarters of 1964,
and the amount to be paid for that portion of said year beginning
April 1, 1964, shall be upon the rates herein contained.
This Ordinance shall take effect on the date prescribed in
the Charter of the City of Santa Aha.
PASSED AND ADOPTED by the City Council of the City of Santa
Ana at its regular meeting held on the 17th day of Februa~j ,
1964.
ATTEST:
CLERK OF THE COUNCIL
STATE OF CALIFORNIA)
COUNTY OF ORANGE )
CITY OF SANTA ANA )
SS
I, DORIS M. BROWN, do hereby certify that I am the Clerk of
the Council of the City of Santa Ana, California; that the foregoing
Ordinance was introduced at a regular meeting of the City Council
of said City held on the 3rd day of Februar~ , 1964, and
was again considered by said Council at its regular meeting held
on the l?th day of Februar~ , 1964, and at said meeting was
regularly passed and adopted by said Council by the following vote,
to wit:
AYES,
COUNCILMEN: Hubbard, HsrVey, Gilmore, Sehlueter, Hall
NOES, COUNCILMEN: None
ABSENT, COUNCILMEN: None
CLERK OF THE COUNCIL
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