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Home My WebLink AboutNS-1690REL:adg 6/13/83 ORDINANCE NO. NS-1690 AN ORDINANCE OF THE CITY OF SANTA ANA AMENDING SECTIONS 21-71 AND 21-72 OF THE SANTA ANA MUNICIPAL CODE, AND ADDING SECTIONS 21-72a, 21-72b, 21-72c, 21-72d, 21-7~f, 21-72g, 21-72h, 21-72j, 21-72k, 21-72p, 21-72r, 21-72s, 21-72t, AND 21-72w THERETO, TO REVISE THE BUSINESS LICENSE TAX RATES. THE CITY COUNCIL OF THE CITY OF SANTA ANA DOES ORDAIN AS FOLLOWS: SECTION 1: That section 21-71 of the Santa Ana Municipal Code is hereby amended to read as follows: Sec. 21-71. Gross receipts tax rates. Gross receipts tax rates for the different classifications are as follows: (1) Classification "A" - Ail businesses for which no tax is specified elsewhere in this article, including, but not limited to, retail sale of goods, commercial rental property, hotels and motels, theaters, and food establfshments~ Annually, a basic rate of $60.00, plus $ .50 per $1000 to ........ $ 100,000 $ .30 per $1000 to ........ $ 500,000 $ .20 per $1000 to ........ $1,000,000 $ .15 per $1000 to ........ $2,000,000 $ .10 per $1000 over ...... $2,000,000 (2) Classification "B" - Service stations Annually, a basic rate of $60.00, plus $ .30 per $1000 to ........ $ 150,000 $ .20 per $1000 to ........ $ 200,000 $ .10 per $1000 over ...... $ 200,000 (3) Classification "C" - Wholesale and manufacturing Annually, a basic rate of $60.00, plus ORDINANCE NO. NS- 1690 PAGE TWO $ .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 (4) Classification "D" - Junk yards, automobile wrecking yards and salvage yards: Annually, a basic rate of $100.00, plus $ .50 per $1000 to ........ $ 100,000 $ .30 per $1000 to ........ $ 500,000 $ .20 per $1000 to ........ $1,000,000 $ .15 per $1000 to ........ $2,000,000 $ .10 per $1000 over ...... $2,000,000 SECTION 2: That section 21-72 of the Santa Ana Municipal Code is hereby amended to read as follows: Sec. 21-72. Flat rate tax schedules Flat rate taxes are as set forth in sections 21-72a through 21-72z of this Article. SECTION 3: That the Santa Ana Municipal Code is amended by adding a section, to be numbered 21-72a, which said section reads as follows: Sec. 21-72a Same - Advertising services, ambulance companies, amusement services, auctioneers (1) ADVERTISING SERVICE (a) Distributing samples or posting bills .......... $100.00 A (b) Using vehicle containing amplifier or loud- speakers ............... $100.00 A (c) Using amplifier or loud- speakers to advertise user's own business only ................... $ 30.00 A (2) AMBULANCE COMPANY One or two vehicles, per vehicle ..................... $100.00 A Three or more vehicles ......... $300.00 A ORDINANCE NO. NS- 1690 PAGE THREE (3) AMUSEMENT SERVICES (a) Amusement center (a location where mechanical devices or animals are maintained for furnishing rides or entertainment and which may also include vending stands) (i) Temporary (10 days or less), per ride/stand ..... $ 25.00 (ii) Other: base rate ..... $250.00 A plus, for each ride or vending stand in excess of 10 .............. $ 25.00 A (b) Bowling alleys, pool halls and billiard parlors, per alley or table ..... $ 50.00 A (c) Boxing or wrestling exhibitions ............ $ 50.00 D (d) Carnivals, circuses, tent shows and open air shows first day .............. $250.00 each additional day .... $150.00 D D (e) Coin-operated amusement and vending devices: base rate .... $ 50.00 A plus, per device 25~ and over ......... $ 50.00 A under 25~ ............ $ 25.00 A (4) AUCTIONEER .................... $350.00 A or .... $ 50.00 D SECTION 4: That the Santa Ana Municipal Code is hereby amended by adding a section, to be numbered 21-72b, which said section reads as follows: Sec. 21-72b. Same - "bankrupt", etc. sales; barbershops and beauty parlors; bus and taxi companies. (1) "BANKRUPT," "CLOSING OUT," "FIRE" or "WRECK" SALES $200 00 M ORDINANCE NO. NS- 1690 PAGE FOUR Exemption: any person who has had a license issued under this chapter continuously for one year prior to the sale, if the sale is conducted on the place of business covered by the license, and if the sale is limited to merchandise then on hand in said place of business and lasts no longer than 30 days; provided such person so certifies to the director of finance prior to such sale. (2) BARBERSHOP or BEAUTY PARLOR ......... $ 30.00 A (3) BUS or TAXI COMPANY ................ $100.00 A SECTION 5: That the Santa Ana Municipal amended by adding a section, to be numbered said section reads as follows: Code is hereby 21-72c, which Sec. 21-72c. Same - Catering trucks, Christmas tree lots, cleaning or laundry call offices, cold storage or refrigeration plants, contractors. (1) CATERING TRUCKS .................... $100.00 A (2) CHRISTMAS TREE LOT ................. $100.00 A (3) CLEANING or LAUNDRY CALL OFFICE .... $ 50.00 A (4) CONTRACTOR, STATE LICENSED OR MAINTENANCE If'''''''''''''''''-''''issued after midYear' $100.00 A Exception: $ 60.00 A SECTION 6: That the Santa Ana Municipal Code is hereby amended by adding a section, to be numbered 21-72d, which said section reads as follows: Sec. 21-72d. Same - Dances, dance halls, day nurseries. (1) DANCE, PRIVATE or PUBLIC, per dance..$ 25.00 (2) DANCE HALL .......................... $200.00 A (3) DAY NURSERY ........................ $ 35.00 A SECTION 7: That the Santa Ana Municipal Code is hereby amended by adding a section to be numbered 21-72f, which said section reads as follows: ORDINANCE NO. NS- 1690 PAGE FIVE Sec. 21-7Zf. Same - Fireworks stand FIREWORKS STAND, per stand .......... $100.00 SECTION 8: That the Santa Ana Municipal amended by adding a section, to be numbered said section reads as follows: Code is hereby 21-72g, which Sec. 21-72g. Same - Gardeners and lawn maintenance GARDENERS or LAWN MAINTENANCE ........... $ 35.00 A SECTION 9: That the Santa Ana Municipal Code is hereby amended by adding a section, to be numbered 21-72h, which said section reads as follows: Sec. 21-72h. Same - House moving, storage, or wreckage. HOUSE MOVING, STORAGE or WRECKAGE ..... $150.00 A SECTION 10: That the Santa Ana Municipal Code is hereby amended by adding a section, to be numbered 21-72j, which said section reads as follows: Sec. 21-72j. Same - Janitorial services. JANITORIAL SERVICES ................... $ 35.00 A SECTION 11: That the Santa Ana Municipal Code is hereby ~mended by adding a section, to be numbered 21-72k, which said section reads as follows: Sec. 21-72k. Same - Kennels KENNELS - 10 or less dogs ............. $ 50.00 A 11 to 20 dogs ............... $100.00 A 21 or more dogs, per dog .... $ 5.00 A SECTION 12: That the Santa Ana Municipal Code is hereby amended by adding a section to be numbered 21-72p, which said section reads as follows: ORDINANCE NO. NS- 1690 PAGE SIX Sec. 21-72p. Same - Pawnbrokers; peddlers; professions, trades and services. (a) PAWNBROKER ....................... $400.00 A (b) PEDDLER (c) (1) Flags, banners, balloons, cones, horns, souvenirs, or similar items ........... $ 10.00 D (2) Other goods ................ $ 100.00 A or $ 10.00 D PROFESSIONS, TRADES and SERVICES not listed elsewhere in this article, including but not limited to the following list: .. $ 100.00 A Accountant Advertising agency and council Appraiser Architect Assayer Attorney Auditor Automobile storage lot Bail bondsman Billboard and sign advertising Business management consultant Chemical engineer Chemist Chiropodist Civil engineer Collection agency Construction engineer Consulting engineer Dance studio or teacher Dental laboratory Dentist Designer Detective and detective agency Interior decorator Investment counselor Laboratories Labor relations consultant Landscape architect Lapidary Laundry soliciting, delivery Maintenance and repairs Mechanical engineer Messenger service Music teacher Naturopath Optician Optometrist Oral surgeon Orchard care Osteopath Pathologist Physician Physical or beauty cultural institution Piano tuning Private patrol Repair shop general Sanitation engineer ORDINANCE NO. NS- 1690 PAGE SEVEN Draftsman Electrical engineer Electrologist Employment agency bureau Escort service Furniture repair Geologist Health and reducing salon Herbalist Industrial relations consultant School of music or instruction Search light rental Stenographic office Stock and bond brokers or office Surgeon Surveyor Tank trucks Taxidermist Trade or business school Travel bureau Transportation business Tree surgery, trimming or removing Veterinarian Warehouse or storage SECTION 13: That the Santa Ana Municipal Code is hereby amended by adding a section, to be numbered 21-72r, which said section reads as follows: Sec. 21-72r. Same - Real estate broker; rental property; rooming house. (a) REAL ESTATE BROKER or OFFICE .... $100.00 A (b) RENTAL PROPERTY, RESIDENTIAL: 1 to 5 dwelling units .......... $ 25.00 A Each additional unit over 5 .... $ 5.00 A (c) ROOMING HOUSE: 4 to 6 rooms ................... $ 25.00 A Each additional room over 6 .... $ 5.00 A SECTION 14: That the Santa Ana Municipal Code is hereby amended by adding a section, to be numbered 21-72s, which said section reads as follows: Sec. 21-72s. Same - Sharpening service; shoeshine stand. (a) SHARPENING SERVICE .............. $ 35.00 A (b) SHOESHINE STAND, per operator .... $ 15.00 A ORDINANCE NO. NS- 1690 PAGE EIGHT SECTION 15: That the Santa Ana Municipal amended by adding a section, to be numbered said section reads as follows: Code is hereby 21-72t, which Sec. 21-72t. Same - Theatrical performance. THEATRICAL PERFORMANCE ................ $ 50.00 A SECTION 16: That the Santa Ana Municipal amended by adding a section, to be numbered said section reads as follows: Code is hereby 21-72w, which Sec. 21-72w. Same - Watchmen and private policemen WATCHMAN or PRIVATE POLICEMAN .......... $ 35.00 A SECTION 17: If any section, subsection, sentence, clause, phrase or portion of this ordinance is for any reason held to be invalid or unconstitutional by the decision of any court or competent jurisdiction, such decision shall not affect the validity of the remaining portions of this ordinance. The City Council of the City of Santa Ana hereby declares that it would have adopted this ordinance and each section, subsection, sentence, clause, phrase or portion thereof irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, or portions be declared invalid or unconstitutional. SECTION 18: Neither the adoption of this ordinance nor the repeal hereby of any ordinance shall in any manner affect the prosecution for violation of ordinances, which violations were committed prior to the effective date hereof, nor be construed as affecting any of the provisions of such ordinance relating to the collection of any such license or penalty or the penal provision applicable to any ORDINANCE NO. NS - 1690 PAGE NINE violation thereof, nor to affect the validity of any bond or cash deposit in lieu thereof, required to be posted, filed or deposit pursuant to any ordinance and all rights and obligations thereunder appertaining shall continue in full force and effect. ADOPTED this 5th day of July , 1983. ATTEST: LXClerk of the Council~/ R. W~.~L~JXEMBOURGER ~,' Mayor COUNCILMEMBERS: Luxembourger Aye Acosta Aye Bricken Aye Johnson Abstai ned Griset Aye Young Aye McGuigan Aye APPROVED AS TO FORM.. Clty Attorhey I