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HomeMy WebLinkAboutNS-1823 - Adding Section 21-74 to Santa Ana Municipal Code Relating to Business License Tax on Swap Meet Operators and Swap Meet ExhibitorsCDG .'mb 11/14/85 ORDINANCE NO. NS- 1823 AN ORDINANCE OF THE CITY OF SANTA ANA ADDING SECTION 21-74 TO THE SANTA ANA MUNICIPAL CODE RELATING TO BUSINESS LICENSE TAX ON SWAP MEET OPERATORS AND SWAP MEET EXHIBITORS. THE CITY COUNCIL OF THE CITY OF SANTA ANA DOES ORDAIN AS FOLLOWS: SECTION 1: That the Santa Ana Municipal Code is hereby amended by adding a section, to be numbered Section 21-74, which said section reads as follows: Sec. 21-74. Swap Meets Swap Meet Exhibitors and Swap Meet Operators shall pay business license tax according to the provisions of this Section. (a) Definitions: As used in this Section, the following words, terms or phrases shall have the meaning hereinafter set forth: (1) Swap meet: Any event where the place or location at which the event is held has been advertised by any means whatsoever as a place or location to which members of any specified group of vendors or members of the public at large, during a specified period of time, may bring identifiable, tangible property and exhibit the same for sale or exchange. (2) Swap meet operator: Any person or organization conducting or operating the business of swap meet on any premises in the City excluding, however, swap meet exhibitors. (3) Swap meet exhibitor: Any person exhibiting, displaying, selling, exchanging, offering for sale or exchange any property at a swap meet. (b) Fees. (1) Every swap meet operator shall pay an annual business license fee according to Section 21-71(1) of this Chapter. (2) Each swap meet exhibitor participating in a swap meet shall pay a fee in the amount of one dollar ($1.00) per swap meet stall per day. Where two or more swap meet exhibitors share a single stall, each such ORDINANCE NO. NS- 1823 PAGE TWO exhibitor shall pay a separate daily stall fee. Such fee shall constitute a debt owed by the swap meet exhibitor to the City and shall be extinguished only by payment to the swap meet operator. The swap meet exhibitor shall pay the fee to the swap meet operator at the time and on each day the swap meet exhibitor participates in the swap meet. Any unpaid fee shall be paid upon the termination of the swap meet exhibitor's participation in the specific swap meet. Each swap meet operator shall collect the fee imposed by the provisions of this Section to the same extent and at the same time as any other fees are collected from every swap meet exhibitor. The amount of the fee shall be separately stated from any other moneys collected by the swap meet operator. The fee shall be in addition to any other fee required by the City. (3) On or before the tenth day following each swap meet, each swap meet operator shall file a return with the License Collector showing the total amount of the fees collected under this Section and such other information as may be required by the License Collector. At the time the return is filed, the swap meet operator shall remit the full amount of the fees collected to the License Collector. Returns and payments shall be due immediately upon cessation of business by the swap meet operator for any reason. (4) Every swap meet operator shall hold all fees collected under this Section in trust for the account of the City until payment thereof is made to the License Collector. Any swap meet operator who fails to remit the fees within the time specified shall pay a penalty of ten percent (10%) for each month said payment is overdue. (c) Records: Each swap meet operator shall keep full and accurate records of gross receipts and stall rental to vendors in connection with the operation of a swap meet. The City, by and through its authorized officers, shall have the right to examine and audit such records, including records of any bank accounts, at any reasonable time, and swap meet operator shall cooperate fully with the City by making such records available and permitting inspection of them. Such records shall include, but are not lim- ited to, the total amount of gross receipts from whatever source, and the number of swap meet exhibitors each day, as well as what- ever records are necessary in order to provide the City any re- quired information pursuant to subsection (b)(3) of this Section. ORDINANCE NO. NS- 1823 PAGE THREE SECTION 2: 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 compe- tent 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 3: 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 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 16th day of December , 1985. Attest: Clerk of the counci~ Daniel E. Griset Mayor COUNCILMEMBERS: Griset Aye Acosta -A~ Hart Aye Johnson A e Luxembourger ~ McGuigan ve~ Young ~ APPROVED AS TO FORM: E~ward ~ .~Coo~er City Attoi~