HomeMy WebLinkAboutNS-2064 - Amending Various Sections of Chapter 21 of Santa Ana Municipal Code Relating to Businesss License Tax 561
ORDINANCE NO. NS- 2064
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
SANTA ANA AMENDING VARIOUS SECTIONS OF CHAPTER
21 OF THE SANTA ANA MUNICIPAL CODE RELATING TO
BUSINESS LICENSE TAX.
THE CITY COUNCIL OF THE CITY OF SANTA ANA DOES ORDAIN AS
FOLLOWS:
SECTION 1: That Chapter 21 of the Santa Ana Municipal Code,
is hereby amended by amending Section 21-3 which said section
reads as follows:
Sec. 21-3. Definitions - Specific.
As used in this chapter, the following words, terms, or phrases
shall have the meaning hereinafter set forth:
"Annualization" shall mean an estimation, extended for a twelve
(12) month period, based on reported gross receipts for a prior
period of less than twelve (12) months.
"Applicant" shall mean any person who applies for a license or
a license renewal under the provisions of this chapter.
"Automobile Dismantler" shall mean any person who has an
established place of business and is engaged in the business of
buying, selling, or dealing in vehicles of a type required to be
registered pursuant to Section 220 of the California Vehicle
Code, as the same now exists or as hereafter amended, for the
purpose of dismantling the same, who buys or sells the integral
parts and component materials thereof, in whole or in part, or
deals in used motor vehicle parts. This section does not apply
to the occasional and incidental dismantling of vehicles by
dealers who have secured dealers' plates from the California
Department of Motor Vehicles and whose principle business is
buying and selling new and used vehicles, or by owners who desire
to dismantle not more than three personal vehicles within any
twelve (12) month period.
"Builder-Owner" shall mean any person employing subcontractors,
specialty contractors, general engineering contractors, or
workers under his or her supervision and direction by the hour or
day, for the purpose of constructing improvements on real
property owned by him or her within the city; such person shall
be taxed herein the same as a contractor unless his or her only
building'activity is constructing on his or her property a single
family dwelling unit or addition thereto which will be used in
whole or in part for the purpose of his or her own occupancy for
a period of not less than one year. Proof of the sale or
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offering for sale of any such structure by the builder-owner
within one year after completion of same is presumptive evidence
that such structure was undertaken for purpose of sale.
Provided, however, that any person holding a state contractor's
license pursuant to Sections 7056, 7057, and 7058 et seq. of the
California Business and Professions Code, as the same now exists
or as hereafter amended, shall be considered a contractor.
"Building And Loan" shall mean any person who for a fee engages
in the loan of money upon personal security, automobile, or any
personal property, evidences of debt, or purchases automobile
contracts, commercial paper, assignments of salary, salary
warranty, salary demands, time checks, or other evidences of
salary due or to become due, or automobile paper. The term
building and loan as used in this chapter includes savings and
loans, but does not include pawnbrokers or the holder of a bond
brokers license, or any person conducting a banking business
under the laws of the state or any person subject to the state
corporate income tax as a financial corporation.
"Building-Tradesman" shall mean any person engaged within the
city, as an independent contractor in any trade, art, calling,
avocation or occupation of the building trades and not licensed
as a contractor by the state.
"Business" shall include all activities engaged in or caused to
be engaged in within the city, including any commercial or
industrial enterprise, trade, profession, occupation, vocation,
calling, or livelihood, including rental of residential or
commercial real estate, and every other kind of activity whether
or not carried on for gain or profit, and whether or not engaged
in as a principal or as an independent contractor, but shall not
include the services rendered by an employee to his employer.
"Business License Receipt" shall mean the receipt required to
be posted or displayed as evidence of a business' payment of the
tax required by the provisions of this chapter and shall herein
be referred to as "license receipt" or "license" except as
otherwise specified.
"Business License Tax" shall mean the privilege tax paid as
required by the provisions of this chapter and shall herein be
referred to as "business or license tax" or "fee" except as
otherwise specified. "Charge" shall mean any fee fixed herein
which is intended solely to cover the reasonable administrative
cost incurred in performing any specified act on behalf of any
person or at any person's request for which said person shall be'
liable except as otherwise specified hereinafter.
"Coin-Operated Machine Or Device" shall mean any machine or
device that dispenses a product, or provides a service, or
utility or amusement; resulting from insertion or use of a coin,
slug, token, plate, disc, plug, key, check or other device, or
money, or thing of value.
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"Collector" shall mean the finance director or other city
officer charged with the administration of this chapter.
"Commission Agent, Broker Or Merchant" shall mean any person
engaged in the business of buying and selling of goods, wares, or
merchandise for the owner or consignee thereof for a fee or
commission, whether or not the operation of such business
customarily includes the actual possession, custody or control of
goods, wares or merchandise to the extent that such person (1)
does not engage in the business of manufacturing, refining,
fabricating, milling, treating or other processing of the goods,
wares or merchandise bought and sold, and does not cause said
goods, wares or merchandise to be manufactured, refined,
fabricated, milled, treated or otherwise processed; (2) does not
obtain or retain title to said goods, wares or merchandise except
during one or more of the following situations: while such goods,
wares or merchandise are actually in transit, or for short
periods of time before transportation commences or after it
ceases; and (3) does not store or warehouse such goods, wares or
merchandise except during one or more of the following
situations: while such goods, wares or merchandise are actually
in transit, or for short periods of time before transportation
commences or after it ceases.
"Contractor" shall mean any person who is licensed as a
contractor by the State of California and who undertakes to or
offers to undertake to or purports to have the capacity to
undertake to or submits a bid to, or does himself or by others,
construct, alter, repair, add to, subtract from, improve, move,
wreck or demolish any building, highway, road, railroad,
excavation or other structure, project, development or
improvement, or to do any part thereof, including the erection of
scaffolding or other structures or works in connection therewith.
The term contractor as used in this chapter includes, general
engineering contractor, general building contractor, specialty
contractor and subcontractor except as otherwise specified
herein.
"Cost Of Doing Business" shall mean that amount which is
equivalent to the volume of business performed, where the
business of any local office, facility, agent, broker, or
employee is that of performing administrative or management
related services in connection with sales or services performed
or rendered elsewhere.
Said amount shall be computed by determining the total cost of
maintaining said local office, facility, agent, broker or
employee. Said total cost of maintaining said local office,
facility, agent, broker or employee shall include, but is not
limited to the wages, salaries, commissions, bonuses, rent,
and/or depreciation, telephone, postage, utilities, janitorial
and other expenses allocated for maintenance of said office,
facility, agent, broker or employee.
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"Cost Of Said Premises" shall mean that amount which is
equivalent to the cost directly related to maintaining any single
family residential rental property or other undivided single
residential rental premises where said cost is shared between the
owner or leaseholder and any other individual or individuals as
co-residents or where said cost is borne by an immediate relative
related by blood, adoption, or marriage as resident. The term
immediate relative as used herein shall be limited to the
following classes of individuals: mothers & fathers, grandmothers
& grandfathers, sons & daughters, grandsons & granddaughters,
brothers & sisters, and husbands & wives. Said amount shall
include, but is not limited to: mortgage costs, title and
homeowner property insurance premiums, property taxes, homeowner
or condominium association costs; other costs or expenses arising
from contractual obligations relating to maintaining ownership or
leasehold interest in said premises; and the cost of utilities,
maintenance or other related services for which the owner or
leaseholder is liable.
"Disabled Veteran" shall mean any honorably discharged member
of the Armed Forces of the United States, who is physically
unable to obtain his livelihood by means of manual labor and who
is a qualified voter of the state.
"Employee" shall mean all individuals who are engaged in the
operation or conduct of any business, and whose consideration for
services rendered is in the form of a regular salary or wage.
"Engaged In Business" shall mean the transacting and carrying
on, managing or operating of a business whether done as owner, or
by means of an officer, agent, manager, employee, or lessee.
"Fixed Place Of Business" shall mean the premises primarily
occupied for the particular purpose of conducting the business
thereat, and regularly kept open for that purpose with a
competent person in attendance for the purpose of attending to
such business, except that an auto-car wash, auto-laundromat, or
similar self-service business shall be considered a "fixed place
of business', whether or not any one is in attendance and a
warehouse shall be considered a "fixed place of business" whether
or not anyone is in attendance, and whether or not the premises
is regularly kept open.
"Flat Rate" or "Flat Rate Tax" shall mean a fixed amount
assessed per business location, or alternatively, a fixed amount
assessed for the privilege of engaging and transacting in
business activity within the city from place to place.
"General Contractor" shall include any general building
contractor or general engineering contractor or any other person
who is licensed pursuant to Sections 7056 and or 7057 of the
California Business and Professions Code as the same now exists
or as hereafter amended.
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"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. The
following shall be included in "gross receipts:" All receipts,
rents, cash, credits, and property of any kind or nature, without
any deduction therefrom on account of the cost of property sold,
the cost of materials used, labor or service cost, interest paid
or payable, or losses or other expenses whatsoever.
The following shall be excluded from "gross receipts:" (a) Cash discounts allowed and taken on sales;
(b) Credit allowed on property accepted as part of the
purchase price and which property may later be sold;
(c) Any tax required by law to be included in or added to
the purchase price and collected from the consumer or
purchaser;
(d) Such part of the sale price of property returned by
purchasers upon resclsslo of the contract of sale as is
refunded either in cash or by credit;
(e) Amounts collected for others where the business is
acting as an agent, or trustee to the extent that such
amounts are paid to those for whom collected, provided
the agent, or trustee has furnished the Collector with
the names and addresses of the others and the amounts
paid to them, other than amounts received as commissions
or fees earned, or charges of any character made or
compensation of any character received for the
performance of any service as agent, or trustee;
provided that any agent, or trustee dealing in stocks or
other similar written instruments evidencing a right to
participate in the assets of any business, or dealing in
bonds or other evidences of indebtedness, who also deals
in such property as a principal, shall include in the
gross receipts by which the tax is measured the amount
of his or her trading profits resulting therefrom. No
deduction from receipts attributable to trading as a
principle shall be made unless such deduction is
provided for in this section;
(f) The difference between the balance owed and paid on a
defaulted purchase or finance contract upon repossession
by seller and the amount received from resale of the
repossessed article by the repossessing seller.
(g) Receipts of refundable deposits, except that refundable
deposits forfeited and taken into income of the business
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shall not be excluded;
(h)
As to alcoholic beverages, that portion of the receipts
of a manufacturer, transporter, retailer or wholesale
distributor generated or otherwise collected from the
manufacture, transport, retail or wholesale of
intoxicating liquors within the state pursuant to
Article XX, Section 22 of the State Constitution.
(i)
As to a retail gasoline dealer, a portion of his or her
receipts from the sale of motor vehicle fuels equal to
the motor vehicle fuel license tax imposed by and pre-
viously paid under the provisions of Part 2 of Division
2 of the State Revenue and Taxation Code, as the same
now exists or as hereafter amended;
(J)
As to a retail gasoline dealer, the special motor fuel
tax imposed by Section 4041 of Title 26 of the United
States Code, as the same now exists or as hereafter
amended, if paid by the dealer or collected by him or
her from the purchaser;
(k)
Cash value of sales, trades, transfers, or other
transactions as made between separate departments,
divisions, or units of any single business entity;
(1)
Sales for convenience where sales of new goods, wares,
or merchandise are made by a person engaged in selling
such articles to another person engaged in selling like
or similar articles:
(1)
Where the primary purpose of the particular
transaction of sale is to accommodate the
purchaser rather than to make a sale in the
ordinary course of business and the price paid is
essentially the book value of the article;
(2)
Where, in the particular kind of business
involved, a similar manner of dealing is frequent
or customary in the circumstances under which the
particular sale is made; and
(3)
Where goods, wares, or merchandise of like or
similar kind and of substantially equivalent
value to that which was sold is received in.
consideration;
As to general contractors and other similar businesses, "gross
receipts" shall not include that portion of the receipts of a
general contractor which represents payments to subcontractors,
provided that such subcontractors are licensed under this
chapter, and provided the general contractor furnishes the
Collector upon request with the names and addresses of the
subcontractors and the amounts paid to them;
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As to bail bond brokerages, commission agent brokerages, mortgage
brokerages, real estate brokerages, securities brokerages, travel
agencies, and other similar businesses employing agents, brokers
and/or commissioned employees, "gross receipts" shall include the
total gross commissions or other receipts attributable to the
local office, agents, brokers and/or employees.
As to accountants, architects, attorneys, chiropractors, doctors,
dentists, optometrists, podiatrists, psychologists, veterinarians
and other professionals, either practicing solely, or in
partnership, or as a professional corporation, "gross receipts"
shall include the total gross fees or other receipts attributable
to services performed or otherwise rendered within the city. As
to other persons having a fixed place of business within the city
and providing a service or plying an occupation or trade, or
involved in similar businesses, "gross receipts" shall include
the total fees, commissions, or other receipts attributable to
that local location and/or employees.
As to building and loan associations, "gross receipts" shall
include'.
(1)
(2)
Interest on real estate loans;
Loan fees of various kinds such as: Fee for
escrow, appraisal drawing papers, and other
similar charges;
(3) Bonuses received for prepayment of loans;
(4) Penalty charges on delinquent loans;
(5) Tax service fees;
(6) Interest on personal loans to depositors and;
(7) Receipts over and above the recovery of
principal from the sale of mortgages or other
evidence of money due from loans.
As to building and loan associations, the following shall be
excluded from "gross receipts:"
(i)
Interest and dividends earned from the placing
of surplus funds in bonds, securities, or
federal home loan banks;
(ii) Payments received on the principal amount of
outstanding loans;
(iii) Sale of capital assets used in the conduct of
the business;
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(iv)
Payments made to other building and loan
associations which represents their share of
interest under participation agreements; and
(v) Gains or losses on the sale of real estate
acquired by foreclosure.
As to a business established outside the city but maintaining an
office within the city through an agent, broker, or employee,
"gross receipts" shall include the total sales or receipts
attributable to the local office or facility, agent, broker or
employee.
In the event separate sales or receipt records are
for said local office or facility, agent, broker or employee,
in the event any retailing, wholesaling, manufacturing, or
processing activity conducted thereat does not generate gross
receipts as hereinabove defined, or in the event said local
office or facility, agent, broker, or employee is engaged in
providing administrative or management related services, to
include, but not limited to, record keeping, data processing,
research and development, advertising, public relations,
personnel administration, or legal services, in connection with
sales or services performed or rendered elsewhere, the business
tax shall be based upon an amount which bears the same proportion
to the total gross receipts of the business which cost of
maintaining said local office, facility, local agent, broker or
employee bears to the total cost of maintaining said business.
not maintained
or
As to a business established within the city but maintaining a
local branch office or establishment through an agent, broker, or
employee engaged in providing administrative or management
related services within the city, the business tax shall be based
on an amount equivalent to the cost of doing business
As to a business established outside the city but transacting and
carrying on business within the city, or otherwise performing or
rendering services negotiated, or contracted for within the city,
whether or not by a principal or through an agent or employee,
"gross receipts" shall include the total fees, commissions, or
other receipts attributable to the business activity conducted.
"Independent Contractor" shall mean any natural person other
than a state licensed contractor, who is engaged to aid in the
business of any other person, whether as a professional as
defined hereinbelow, or whether pursuant to any license,
certificate or registration authorized by the California Busines~
and Professions Code, as the same now exists or as hereafter
amended, or whether with regard to any other trade, skill or
occupation, and who receives renumeration either through
commission, or pursuant to any contract of employment which
excludes regular wages or salary, or in any other manner other
than through regular wages, salary or a direct participation in
the profits of the business.
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"Insurance Agent" shall mean any person, including bailbond
agents, directly authorized by and on behalf of an insurer, to
transact insurance and to bind the insurer in the execution of
insurance policies.
,,Insurance Broker" shall mean any person, including bailbond
brokers, who, for compensation and on behalf of another person,
transact insurance other than life with, but not on behalf of, an
insurer.
',Insurance Solicitor" shall mean a natural person employed to
aid an insurance agent or insurance broker in transacting
insurance other than life.
"Itinerant Merchant" shall mean any person who engages in a
temporary or transient business in the city, selling or offering
for sale goods, wares, merchandise, or things or articles of
value, with the intention of conducting such business in the city
for a period of not more than ninety (90) days in any calendar
year, and who, for the purpose of carrying on such business,
hires, leases, or occupies any room, doorway, vacant lot,
building or structure, for the exhibition or sale of goods, wares
or merchandise, or who associates temporarily with any local
dealer, trader, merchant or auctioneer, or who conducts such
temporary or transient business in connection with or as a part
of or in the name of any local dealer, trader, merchant or
auctioneer.
,'Junk Collection" shall refer to the use of any vehicle by any
person for the purpose of traveling from place to place, or from
street to street, to purchase and collect any rags, bottles,
papers, cans, metals or other junk.
"Junk Dealer" shall mean any person having a fixed place of
business in the city engaged in the business of buying or
selling, either at wholesale or retail, any rags, bottles,
papers, cans, metals or other junk.
"Junk Salvager," "Junk Collector," or "Junk Recycler" shall
mean any person, at a fixed place of business in the city engaged
in the business of carrying on or collecting, buying or selling
at either retail or wholesale or otherwise dealing in junk and/or
rubbish, waste material, refuse and/or any rags, sacks, bottles,
papers, cans, metals, rubber, cordage, tires and other like
articles, whether the same can be sold or otherwise disposed of
for the purpose of being treated, repaired or prepared so as to'
be used again in some other form.
"Junk Yards," ,,Automobile Wrecking Yards," and "Salvage Yards"
shall include any space of two hundred (200) square feet or more
of area of any lot used for the storage, sale, keeping or
abandonment of inoperable vehicles, junk or waste material,
including scrap metal or other scrap materials, or for the
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dismantling, demolition or abandonment of automobiles, other
vehicles, machinery or parts thereof, other than an impound yard.
"Leaseholder" or "Leasehold Interest" as applied to any real
property shall mean any person who possesses or shares an estate
in reality held under lease. As applied to any dwelling,
building, structure, premises or portion thereof located on such
real property the term "leaseholder" and/or "leasehold interest"
shall mean any person who possesses or shares in a contract for
exclusive possession or control of any such dwelling, building,
structure, premises or portion thereof for a limited time.
"Leaseholder-lessor" as applied to commercial or residential
real estate shall mean any person who, while in possession of a
leasehold or leasehold interest in any commercial or residential
real estate, acts as a lessor by engaging in the subleasing,
subletting, providing, exchanging or trading of any such real
property, dwelling, building, structure, premises or portion
thereof without loss of leasehold.
"Licensee" shall mean any person who holds a valid, current
business license issued to that person under this chapter.
"Life Agent" shall mean any insurance agent authorized, by and
on behalf of a life, disability or life and disability insurer,
to transact life, disability or life and disability insurance.
"Life And Disability Insurance Analyst" shall mean a person
who, for a fee or compensation of any kind, paid by or derived
from any person or source other than an insurer, advises,
purports to advise, or offers advice to any person insured under,
named as a beneficiary of, or having an interest in, a life or
disability insurance contract, in any manner concerning that
contract or his or her rights in respect thereto.
"Manufacture" or "Process" shall embrace all the activities of
a commercial or industrial nature wherein labor or skill is
applied, by hand or machinery, to materials so that as a result
thereof a new, different or useful article of tangible personal
property or substance of trade or commerce is produced and shall
include the production or fabrication of specially made or custom
made articles.
"Manufacturer" shall mean any person, who, directly or by
contracting with others for the necessary labor or mechanical
services, manufactures for sale or for commercial or industrial
use from his or her own materials or ingredients any articles,
substances or commodities.
"Owner," "Ownership," or "Ownership Interest" as applied to any
real property shall include the legal property owner of record as
recorded by the office of the county assessor, and in addition
thereto shall include, whether recorded or unrecorded, any owner,
any part owner, joint owner, tenant in common, tenant in
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57 1.
partnership, joint tenant, or tenant by the entirety, co-
partnerships of the whole or of a part of such real property, or
a person having an interest in community property as a member, or
former member, of the community. As applied to any dwelling,
building, structure or premises located on such real property the
term "owner," "ownership," or ,,ownership interest" shall include
the legal owner, and in addition thereto shall include, any part
owner, joint owner, tenant in common, tenant in partnership,
joint tenant, or tenant by the entirety, co-partnerships of the
whole or of a part of such dwelling, building, structure or
premises, or a person having an interest in community property as
a member, or former member, of the community.
"Owner-lessor" as applied to commercial or residential real
estate shall mean any person who, while an owner or while having
an ownership interest in any commercial or residential real
estate, acts as a lessor by engaging in the leasing, renting,
providing, exchanging or trading of any such real property,
dwelling, building, structure, premises or portion thereof
without loss of ownership.
"Pawnbroker" shall mean any person conducting, managing or
carrying on the business of loaning money either for himself or
herself or for any other person, upon any personal property,
personal security, or purchasing personal property and reselling
or agreeing to resell such property to the vendor or other
assignee at prices previously agreed upon. Nothing in this
section shall be deemed to apply to the loaning of money on
personal property or personal security by any bank authorized to
do so under the laws of the state or of the United States.
"Peddler" shall mean any person who sells and makes immediate
delivery or offers for sale and immediate delivery any goods,
wares, merchandise, service or thing in possession of the seller,
at any place in the city other than at a fixed place of business
and shall include any person who sells or offers for sale any
food or produce from a pushcart or other nonvehicular device but
shall not include salespersons or agents for wholesale houses or
firms who sell to retail dealers for resale or sell to
manufacturers for manufacturing purposes or to bidders for public
works or supplies.
"Person" shall include all domestic and foreign corporations,
associations, syndicates, joint stock corporations, partnerships
of every kind, clubs, or common law trusts, societies, and
natural persons transacting and carrying on any business in the
city, other than as an employee.
"Premises" shall include all lands, buildings, accessory
buildings or structures erected or modified, equipment and
appurtenances connected or used therewith, and any personal
property affixed to or otherwise used for the purpose of
transacting and carrying on any business on such premises.
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"Processor" shall mean any person engaging in the business of
converting an article, substance or commodity into marketable
form for the purpose of resale by changing its physical form or
chemical composition.
"Professional" shall mean any person, including any
professional corporation, wherever located, engaged in or
carrying on, within the city, any profession requiring
satisfactory compliance with written and/or oral examination
standards adopted by a branch of the state or federal government
and/or requiring a certain amount of tenure with such branch of
government. Such professions to include but not be limited to:
Architect (all types), Attorney, Accountant (all types),
Audiologist, Chiropractor, Clinical Social Worker, Dentist,
Drugless Practitioner, Electrologist, Engineer (all types),
Geologist, Herbalist, Marriage, Family and Child Counselor,
Mortician, Naturopath, optician, Optometrist, Osteopath,
Physician (all types), Podiatrist, Psychologist, Registered Nurse
(as shareholder in a professional corporation), Speech
Pathologist, Surveyor, Veterinarian.
"Professional Corporation" shall mean any corporation organized
under the California General Corporation Law which is engaged in
rendering professional services in a single profession, or as
otherwise authorized pursuant to Section 13400 et seq. of the
California Business and Professions Code, as the same now exists
or as hereafter amended, and which in its practice or business
designates itself as a professional or other corporation as may
be required by statute.
"Property" or "Real Property" as applied to commercial or
residential real estate shall mean recorded assessor's property
parcel, as identified by county assessor's parcel number.
"Real Estate Agent" shall mean any person licensed as such by
the state and engaged wholly or in part in transacting and
carrying on the sale of real estate.
"Real Estate Broker" shall mean any person licensed as such by
the state and engaged wholly or in part in transacting and
carrying on the sale of real estate including soliciting or
offering to buy, sell, or lease real property for others;
negotiating and collecting loans for borrowers or lenders;
dealing in real property sales contracts and promissory notes;
receiving advance fees for real estate listings; and dealing in
real estate syndicate securities.
"Real Estate Developer" shall mean any person conducting,
managing, or transacting and carrying on the business of
acquiring, subdividing, improving, selling, renting and otherwise
dealing in and disposing of or developing real property, for
commercial, industrial, residential, or nonresidential purposes
including, but not limited to, one who constructs improvements
upon real property for commercial, industrial, residential, or
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573
nonresidential purposes with the object of selling, renting or
developing it for his or her own use.
,,Recreational Services" shall mean any person engaged in the
business of providing facilities for recreational use. Such
services to include but not be limited to: amusement machine
arcades, bowling alleys, driving ranges, golf courses (including
miniature), motion picture theaters (including drive-in), pool
halls (including billiards and snooker), riding stables, skating
rinks, social clubs, sports clubs (including spas, health clubs,
and conditioning gyms), swimming pools, and tennis and racket
clubs.
"Rental Of Commercial Real Estate" shall include every person,
whether as an owner-lessor or leaseholder-lessor, engaged in the
business of leasing, renting, subleasing, subletting, providing,
exchanging or trading without loss of ownership or leasehold, any
real property, dwelling, building, structure, premises or portion
thereof for industrial, commercial, office, warehouse or other
entrepreneurial uses or purposes other than for the immediate use
or purpose of dwelling, sleeping, lodging or general residency.
Provided, however, that the leasing, renting, subleasing,
subletting, providing, exchanging or trading, without loss of
ownership or leasehold, of any real property, dwelling, building,
structure, premises or portion thereof to another for the purpose
of their independent commercial operation of an apartment
building, apartment house, boarding house, guest house, mobile
home park, nursing home, residential care facility, rooming
house, or hotel or motel thereat, shall be deemed to constitute a
rental of commercial real estate.
The license tax for the rental of commercial real estate shall be
assessed per property and liability for said tax shall be
determined by owner-lessor's ownership of, or leaseholder-
lessor's leasehold interest in, said property. Independent
property management agents acting for property owner-lessors or
property leaseholder-lessors are responsible for payment of the
license tax on the rental of such property, if the owner-lessor
or leaseholder-lessor of said property has not paid the tax when
due and payable, and in addition, are subject to the license tax
as a separate business.
Provided, however, that where any one dwelling, building,
structure or premises is comprised of one or more contiguous
properties then the owner-lessor or leaseholder-lessor owning or
controlling said building, structure or premises may, upon
submission of acceptable documentary proof thereof, obtain a
single consolidated business license tax assessment. Further
provided that where an owner-lessor or leaseholder-lessor owns or
controls two or more separate buildings, structures or premises
located on the same property, or two or more buildings,
structures or premises located on separate but contiguous
properties, then the owner-lessor or leaseholder-lessor owning or
controlling said buildings, struc!~ures or premises may, upon
- 13 -
574
submission of acceptable documentary proof thereof, obtain a
single consolidated business license tax assessment.
"Rental Of Residential Real Estate" shall include every person,
whether as an owner-lessor or leaseholder-lessor, engaged in the
business of leasing, renting, subleasing, subletting, providing,
exchanging or trading, without loss of ownership or leasehold,
any real property, dwelling, building, structure, premises or
portion thereof, except for any hotel or motel, for the immediate
purpose of dwelling, sleeping, lodging, boarding, or other such
occupancy, accommodation, or general residency.
The license tax for the rental of residential real estate shall
be assessed per property and liability for said tax shall be
determined by owner-lessor's ownership of, or leaseholder-
lessors's leasehold interest in, said property. Independent
property management agents acting for property owner-lessors or
property leaseholder-lessors are responsible for payment of the
license tax on the rental of such property, if the owner-lessor
or leaseholder-lessor of said property has not paid the tax when
due and payable, and in addition, are subject to the license tax
as a separate business.
Provided, however, that where any one dwelling, building,
structure or premises is comprised of one or more contiguous
properties then the owner-lessor or leaseholder-lessor owning or
controlling said dwelling, building, structure or premises may,
upon submission of acceptable documentary proof thereof, obtain a
single consolidated business license tax assessment. Further
provided that where an owner-lessor or leaseholder-lessor owns or
controls two or more separate dwellings, buildings, structures or
premises located on the same property, then the owner-lessor or
leaseholder-lessor owning or controlling said dwellings,
buildings, structures or premises may, upon submission of
acceptable documentary proof thereof, obtain a single
consolidated business license tax assessment.
Nothing in this section shall be construed to require the payment
of a business license tax where any owner or leaseholder resides
in a single family residence or other undivided single
residential rental premises and participates with one or more
other co-residents in the shared cost of said premises. Neither
shall this section be construed to require the payment of a
business license tax for the rental of a single family residence
or other undivided single residential rental premises as between
an owner or leaseholder and any individual immediately related by
blood, adoption, or marriage to said owner or leaseholder, where
the renumeration rendered to said owner or leaseholder does not
exceed the cost of said premises.
Eligibility for the business license fee exemption herein
provided is restricted to owners or leaseholders who are natural
persons and whose ownership of, or leasehold interest in, said
residential rental property is undivided.
14 -
575
An owner or leaseholder claiming a license fee exemption
hereunder shall have the burden of furnishing to the Collector
such information as the Collector may require to support the
claim of eligibility for exemption.
Nothing in this section shall be construed to relieve any person
who is eligible for or claims to be eligible for exemption from
payment of any required residential rental property business
license fee from the requirement to obtain said business license
in the same manner, and at the same time as is required under the
terms of this chapter of all other persons applying for a
business license and such person shall be subject to the same
procedures for enforcement and for penalties as provided herein.
"Rental Unit" shall mean the smallest accommodation for which a
fee is charged or received.
"Retailer" shall mean any person engaging in the business of
selling goods, wares, or other merchandise to consumers or end-
users thereof.
"Revenue officer" shall mean the duly authorized agent of the
Collector charged with assisting the Collector in the exercise of
the duties imposed upon him or her hereunder.
"Sale" shall include the transfer, in any manner or by any
means whatsoever, of title to property for a consideration; the
serving, supplying, or furnishing for a consideration of any
property; and a transaction whereby the possession of property is
transferred and the seller retains the title as security for the
payment of the price shall likewise be deemed a sale. The
foregoing definitions shall not be deemed to exclude any
transaction which is or which, in effect, results in a sale
within the contemplation of law.
"Sale At Retail" and "Retail Sale" shall mean every sale of
tangible personal property (including articles produced,
fabricated or imprinted) other than sale to one who (1) purchases
for the purpose of resale as tangible personal property in the
regular course of business, or (2) purchases for the purpose of
consuming the property purchased in producing for sale a new
article of tangible personal property or substance, of which such
property becomes an ingredient or component, or as a chemical
used in processing, when the primary purpose of such chemical is
to create a chemical reaction directly through contact with an
ingredient of a new article being produced for sale.
"Sale At Wholesale" and "Wholesale Sale" shall mean any sale of
tangible personal property which is not a "sale at retail." Sales
otherwise classified hereinabove as "retail sales," may,
nevertheless be classified as "wholesale sales" under this
section, if the vendor can establish to the satisfaction of the
Collector that the sale was made to a government agency, public
- 15 -
576
utility, manufacturer, processor or contractor who consumed the
articles in the course of his or her own operations and did not
offer the articles for resale to the general public except as an
integral part of manufacturing, construction or service.
"Services" shall mean the business of providing, maintaining,
or performing labor for the benefit of another within the city;
of supplying some general demand for the benefit of another
within the city which does not produce a tangible commodity; or
furnishing of services and all activities in which any person,
for any other person performs any personal service and all
services in which any real or personal property, stocks or bonds,
or other financial instruments, or evidences of debt, or
contracts of insurance or any money or credits are exchanged,
leased, transferred, or loaned; as well as every business of
maintaining, storing, cleaning, improving or repairing tangible
commodities within the city whether or not such business is
conducted from a premises, vehicle, or mobile location within or
outside the city. Services include recreation services but do
not include theatrical performances, exhibitions, or temporary
amusements, nor do they include professional services, or
telephone services within the terms of this chapter.
"Solicitor" shall mean any person who engages in the business
of going from house to house, place to place, on or along the
streets, within the city and/or by telephone, soliciting any
opinions, preferences, endorsements, or other information, or
selling or taking orders for or offering to sell or take orders
for goods, wares, or merchandise or other things of value for
future delivery, or for services to be performed in the future.
"Stock Broker" and "Bond Broker" shall mean any person engaged
in the business of buying or selling federal, state, county or
municipal stocks or bonds, or stocks or bonds of partnerships or
other incorporated entities, or evidences of indebtedness of
private persons, partnerships or of incorporated entities, for a
fee or commission.
"Sworn Statement" shall mean an affidavit sworn to before a
person authorized to take oaths, or a declaration, certification,
or verified affidavit made under penalty of perjury.
"Telephone Services" shall mean any person engaged in the
business of providing telephone services as a "telephone company"
pursuant to Article XIII, Section 19 of the State Constitution.
"Transact And Carry On" means to repeat, or intend to repeat,
or to continue, and includes:
(a)
The maintaining, operating, managing, or being in control
of, any office, store, warehouse, factory, establishment,
location or place:
(1) Having one or more telephones listed for any business,
- 16 -
(2)
activity in any classified telephone directory or in
the classified section of any consolidated telephone
directory,
Having in use in connection with any business, one or
more counters, desks, chairs, tables, filing cabinets,
typewriters, adding or calculating machines, or other
articles of office equipment,
(3)
At, from, or in which, any processing, supervising,
administration, research, sales promotion,
solicitation, distributing, routing, delivery,
dispatching, billing, collection, accounting, record-
keeping, or other activity is conducted in connection
with any business,
(4) In, or at which, one or more persons may, for any
valuable consideration intended to result, or that
results, in any livelihood, financial profit or
commercial gain to any person, receive any instruction,
advice, treatment or examination, or any service upon
their person, or any repair, refinishing, renewing,
cleaning, or other improvement to, or of, any personal
property,
(5) In which any letter, announcement, advertisement,
circular, handbill, newspaper, agreement, contract,
instruction, legal instrument, financial statement,
statement of account, financial record, or any other
instrument or record, is written, printed, reproduced,
published, prepared or kept, in connection with any
business,
(6)
From which any circular, handbill, newspaper,
announcement, statement of account, card or letter is
sent, or distributed, in writing, or any contract is
made, in person or by telephone, in connection with any
business,
(7)
Upon any exterior side, wall, window, door, roof or
other portion, or in the proximity of which, there is
maintained any sign, lettering, announcement or
advertisement indicating that such office or place is
one in, at or from, which any article exists, or any
act is performed, in connection with any business;
(b) The repeated or continuous offering, or contracting, orally
or in writing, in connection with any business:
(1)
To sell or rent one or more articles, or one or more
rooms, apartments, portions or parcels, of any real or
personal property, or
(2) To transport any person or personal property, or
- 17 -
578
(3) TO perform any service;
(c) In connection with any business, the repeated or
continuous:
(1) Sale or renting of one or more articles or parcels of
real or personal property, or
(2) The transporting of any person or property, or
(3) The performance of any service;
(d)
The repeated parking, servicing, replenishing or
maintaining of any delivery vehicle, catering truck, junk
collection vehicle, pushcart or wagon within the city,
whether or not on the premise of another, when done in
connection with the permanent painting or inscribing or
affixing of said address on the surface of said pushcart,
vehicle, or wagon;
(e) The performance, in connection with any business, of any
single act,' with intent to repeat or continue the
performance of such act.
"Variable Flat Rate" or "Variable Flat Rate Tax" shall mean a
fixed scale of amounts whose sum is variable depending on the
number or other factor furnishing the basis for determination of
the license tax. The term variable flat rate or variable flat
rate tax as used in this chapter includes any tax based on the
number of persons engaged or employed in a business.
"Vehicle" means every device in, upon or by which any person or
property is or may be transported or drawn upon a public street
or highway, except devices moved by human power or used
exclusively upon stationery rails or tracks.
"Vending Operations" means any business conducted or carried on
by any person engaged in the business of operating coin-operated
machines or devices, on the premises of another or in the
business of owning, renting, leasing, lending, or otherwise
distributing or supplying coin-operated machines or devices,
while retaining title thereto. Such machines include, but are
not limited to, vending machine, amusement, service and telephone
machines.
"Wholesaler" shall mean any person engaging in the business of'
selling goods, wares, merchandise or other products for the
purpose of resale and not to consumers or users thereof.
"Utility" and "Public Utility" mean any person furnishing the
public with communication, water, light, heat or power, subject
to regulation by the Public Utilities Commission of the State of
California.
- 18 -
57 .)
SECTION 2: That Chapter 21 of the Santa Aha Municipal
Code, is hereby amended by amending Section 21-8 which said
section reads as follows:
Sec. 21-8. Two or more allied businesses.
(a) Whenever any person is engaged in two or more correlated
businesses, or is carrying on two or more allied activities at
the same location and under the same ownership and management and
the said businesses are on a gross receipts basis, then in that
event the gross receipts shall be reported together and the
appropriate applicable rate or rates prescribed will be used for
the compilation of the combined annual license fee, to which
amount the basic tax rate amount and business license processing
charge shall be applied once only, and for which amount a single
combined license shall be issued.
Provided, however, that nothing contained in this section shall
be construed to relieve the payment of two or more business
license taxes, when required, where two or more separate
businesses are conducted in the same location by the same owner
and management and such businesses are not construed by the
Collector to be correlated or allied with each other. An
appropriate business license tax as set forth in this chapter
shall be paid for each business.
(b) Whenever any person is engaged in any activity pursuant to
a state contractor's license and at the same time is engaged in
one or more other correlated businesses, or is carrying on one or
more allied activities at the same location and under the same
ownership and management, which business or businesses are on a
gross receipts basis, then in that event such person may elect to
report all the gross receipts together including all the gross
receipts attributable to any services rendered as a state
licensed contractor which shall be at the rate of a service
business and the applicable rate or rates prescribed will be used
for the compilation of the combined annual license fee, to which
amount the basic tax rate amount and business license processing
charge shall be applied once only, and for which amount a single
combined license shall be issued.
Provided, however, that nothing contained in this section shall
be construed to relieve the payment of two or more business
license taxes, when required, where two or more separate
businesses are conducted in the same location by the same owner
and management and such businesses are not construed by the
Collector to be correlated or allied with each other. An
appropriate business license tax as set forth in this chapter
shall be paid for each business.
(c) Whenever any person is engaged in transacting and carrying
on any business at any fixed place of business within the city,
and for whom flat rates or variable flat rates are made the basis
- 19 -
580
for fixing the amount of such license, and who at the same time,
and at that same location, and under the same ownership and
management, is engaged in the commercial rental of any portion of
said premises as owner-lessor or leaseholder-lessor, then in that
event such person may elect to report all the gross receipts
attributable to the rental of commercial real estate thereat,
which gross receipts shall be subject to a separate license fee
at the rate established for the rental of commercial real estate
but to which amount the basic tax rate amount and business
license processing charge shall be excluded.
SECTION 3: That Chapter 21 of the Santa Ana Municipal
Code, is hereby amended by amending Section 21-72 which said
section reads as follows:
Sec. 21-72. Renewal due dates; grace period.
The flat rate license taxes required to be paid by the
provisions of this chapter, if paid annually shall become due and
payable on the first day of January and shall become delinquent
on the first day of February of each year, or if paid quarterly
on the first day of February, May, August and November. All
required reports of variable flat tax rate assessment shall be
filed no later than January thirty-first. All required reports
of gross receipts shall be filed no later than February twenty-
eighth. The gross receipts license tax and the variable flat
rate license tax for the current year shall each be based
respectively on the filed gross receipts statement and the filed
variable flat rate assessment statement. The variable flat rate
license tax if paid annually shall become due and payable on the
first day of February and shall become delinquent on the first
day of March or if paid quarterly the first day of March, May,
August and November. The gross receipts license tax if paid
annually shall become due and payable on the first day of March
and shall become delinquent on the first day of April or if paid
quarterly on the first day of April, May, August and November.
Any business holding a currently valid city business license tax
receipt and desiring to pay tax quarterly in may elect upon
renewal to do so by making application and paying a quarterly fee
equal to twenty-five percent (25%) of the annual rate. Ail daily
or monthly license taxes shall be paid in advance.
SECTION 4: That Chapter 21 of the Santa Ana Municipal
Code, is hereby amended by amending Section 21-76 which said
section reads as follows:
Sec. 21-76.
Renewal statement; variable flat rate - Submission
and filing; notification of variable flat rate tax
due.
- 20
581
(a) Where the license is based on a variable flat rate, the
applicant shall submit to the Collector, for his or her guidance
in ascertaining the amount of license tax to be paid by the
applicant, a written statement upon a form to be provided by the
Collector, written under penalty of perjury or sworn to before a
person authorized to administer oaths, setting forth such
information concerning the nature, location, intended duration,
and ownership of applicant's business as well as any additional
information required by the Collector to enable him or her to
ascertain the amount of license tax to be paid by said applicant
pursuant to the provisions of this chapter. The filing dates for
the submission of renewal statements shall be during the period
from the first day of January to the thirty-first day of January
of each calendar year. In the case of a variable flat tax based
upon the number of persons engaged or employed the statement
shall be for the preceding twelve (12) month period.
(b) Where a category or class of variable flat rate licenses
are based on a variable flat rate applied to a fixed amount or
number which then thereafter does not vary, then, at the
discretion of the Collector, the variable flat rate assessment
statement may be omitted and a notification of business license
tax due may be given at the same time and in the same manner as
is applied in the case of flat rate business license. Said
business license tax shall then be due and payable and shall
become delinquent in the same manner as flat rate business
licenses. Provided however, that every variable flat rate
licensee shall be required to file an annual variable flat rate
assessment statement once every four (4) years.
(c) Notification of business license tax due, when said taxes
are based upon variable flat rates, will be given by first class
United States mail no later than the fifteenth day of February,
provided that the licensee has submitted a timely renewal
statement; provided further that failure to receive such
notification shall not exempt the licensee from all requirements
under this chapter.
SECTION 5: That Chapter 21 of the Santa Ana Municipal
Code, is hereby amended by amending Section 21-107 which said
section reads as follows:
Sec. 21-107. Peddlers and solicitors.
Any person, whether a resident of the city or not, traveling by
foot, automotive vehicle or any other type of conveyance, from
place to place, or from street to street carrying, conveying or
transporting goods, wares, merchandise, and offering and exposing
the same for sale, or making sales and delivering articles to the
purchasers, or offering to sell or take orders for goods, wares,
or merchandise or other things of value for future delivery, or
for services to be performed in the future, or canvassing any
- 21 -
582
opinions, preferences, endorsements, or other information from
persons within the city, not otherwise licensed under the
provisions of this chapter Or no% having a regularly established
place of business within the city, as said established place of
business within the city shall be defined in this section shall
pay a license fee as follows:
(a) One hundred dollars ($100.00) per year, or ten dollars
($10.00) per day, unless the person, persons, firms or
corporations for whom such persons are peddling and/or soliciting
have a principal's peddler's or solicitor's license as
hereinafter provided pursuant to Section 21-108.
(b) Thirty five dollars ($35.00) per year, if the person,
persons, firms or corporations for whom such person is peddling
and/or soliciting have a principal's peddler's or solicitor's
license.
The phrase, "having a regularly established place of business
within the city" as used hereinabove and hereinafter below shall
be defined as any individual having a fixed place of business
within the city for a period of not less than ninety (90) days
and having a State Board of Equalization permit number applicable
to the aforementioned place of business so established in the
city.
SECTION 6: That Chapter 21 of the Santa Ana Municipal
Code, is hereby amended by amending Section 21-108 which said
section reads as follows:
Sec. 21-108. Principal's, Peddler's or Solicitor,s License.
Any person, firm or corporation, either employing one or more
individuals, or contracting with one or more independent
contractors to have such individuals solicit the retail sale of
any goods, wares, merchandise, services or other things of value
for future delivery, or for services to be performed in the
future, or to peddle or sell goods, wares and merchandise or to
solicit any opinions, preferences, endorsements, or other
information from persons within the city, not otherwise licensed
under the provisions of this chapter or not having a regularly
established place of business within the city, may obtain a
principal's, peddler's or solicitor's license and pay a license
fee of two hundred dollars ($200.00) annually, plus ($35.00) per
employee, for each employee engaged in peddling or soliciting
within the city, including independent contractors required to be
separately licensed pursuant to Section 21-107, subsection (b).
The Collector shall not issue such license until the applicant
files with the Collector a list of all peddlers and/or solicitors
employed by the applicant or with whom the applicant has
contracted, and a signed agreement that the applicant, within
22 -
583
five (5) days thereafter, will notify the Collector in writing of
every change in personnel of those soliciting and/or peddling for
him.
SECTION 7: That Chapter 21 of the Santa Aha Municipal Code,
is hereby amended by amending Section 21-118 which said section
reads as follows:
Sec. 21-118. Same; nonresident businesses.
(a) Ail new businesses located elsewhere, excluding businesses
engaged in erecting, maintaining and selling of advertising space
on off-premise commercial advertising signs in the city or
engaged in the operation of coin-operated machines or devices, or
engaged otherwise in vending operations, but transacting and
carrying on business in the city, and for whom flat rates are
made the basis for fixing the amount of such license, shall have
the option of paying the flat rate amount, or basing the amount
of their tax upon a rate of fifty cents ($0.50) per every
thousand dollars of their attributable gross receipts, to which
no basic tax rate amount shall be added, but for which a two
hundred dollar ($200.00) annual deposit shall be required to
offset any tax due should applicant cease operation before the
expiration of the license term. Provided further, that all such
businesses who so elect, shall pay in advance an amount therefor
as set forth in (b) below, said deposit to be applied as a
credit, or to be taken as a refund in the same manner as is set
forth in Section 117, subsection (c).
SECTION 8: That Chapter 21 of the Santa Aha Municipal
Code, is hereby amended by amending Section 21-120a which said
section reads as follows:
Sec. 21-120a. Advertising services, ambulance companies,
amusement services, auctioneers.
(1) ADVERTISING SERVICE:
(a) Distributing samples or posting bills $
(b) Using vehicle containing loudspeakers $
(c) Using amplifier or loudspeakers to adve~tis~
user's own business only . $
(2) AMBULANCE COMPANY:
1 or 2 vehicles, each
or more vehicles
(3) AMUSEMENT SERVICES:
100.00 A
100.00 A
35.00 A
$ 100.00 A
$ 300.OO A
- 23 -
584
(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 Amusement Center (10 days or less), per
ride/stand $ 25.00 D
Other:
(ii) Base rate $ 250.00 M
Plus, for each ride or vending stand
in excess of 10 ...... $ 25.00 Q
(b) Sporting exhibitions $ 50.00 D
(c)
Carnival, circuses, concerts, tent shows and open air
shows seating not more than 4,000 persons:
First day . . . $ 100.00 D
Each additional day $ 50.00 D
(d)
Carnival, circuses, concerts,
shows seating more than 4,000
First day
Each additional day
tent shows and open air
persons:
$ 250.0O D
$ 150.00 D
SECTION 9: That Chapter 21 of the Santa Ana Municipal
Code, is hereby amended by amending Section 21-120b which said
section reads as follows:
Sec. 21-120b.
"Bankrupt," "Closing out," "Fire" or "Wreck" sales;
barbershops and beauty parlors; building-tradesmen,
bus and taxi companies.
(1) "BANKRUPT," "CLOSING OUT," "FIRE" OR "WRECK" SALES:
(2)
(3)
Any person who has 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 thirty (30)
day; provided such person so certifies to the Collector
prior to such sale there shall be no additional fee.
Otherwise $ 200.00 M
BUILDING TRADESMEN, per individual .
$ 35.00 A
BUS, LIMOUSINE or TAXI COMPANY, per vehicle $ 100.00 A
SECTION 10: That Chapter 21 of the Santa Ana Municipal
Code, is hereby amended by amending Section 21-120c which said
section reads as follows:
24 -
· 585
Sec.
(1)
(2)
(3) PUMPKIN PATCH LOTS, per lot
(4) CONTRACTOR - GENERAL CONTRACTOR,
(5)
21-120c. Catering trucks, christmas tree and pumpkin lots,
contractors.
CATERING TRUCKS, per vehicle . $ 100.00 A
CHRISTMAS TREE LOTS, per lot . $ 100.00 M
$ 100.00 M
prorated quarterly per
contractor $ 120.00 A
CONTRACTOR - SPECIALTY and SUBCONTRACTOR, prorated
quarterly per contractor $ 110.00 A
SECTION 11: That Chapter 21 of the Santa Ana Municipal
Code, is hereby amended by amending Section 21-120i which said
section reads as follows:
Sec. 21-120i.
Independent contractors, ice cream trucks,
itinerant merchants, insurance solicitors.
(1) INDEPENDENT CONTRACTOR, per individual $ 35.00 A
(2) ITINERANT MERCHANT . $ 100.00 Q
(3) INSURANCE SOLICITOR, per solicitor . $ 35.00 A
(4) ICE CREAM TRUCKS $ 100.00 A
SECTION 12: That Chapter 21 of the Santa Ana Municipal
Code, is hereby amended by amending Section 21-120j which said
section reads as follows:
Sec. 21-120j. Janitorial and building maintenance services,
junk collection.
(1) JANITORS AND BUILDING MAINTENANCE WORKERS,
per individual
$ 35.00 A
(2) JUNK COLLECTION,
per vehicle
$ 100.00 A
SECTION 13: That Chapter 21 of the Santa Ana Municipal
Code, is hereby amended by amending Section 21-120p which said
section reads as follows:
- 25 -
58(i
Sec.
(1)
(2)
(3)
(4)
21-120p. Pawnbrokers, peddlers.
PAWNBROKER ....... $ 400.00 A
PEDDLER, per peddler as principal $ 100.00 A
or ........ $ 10.00 D
PEDDLER, per peddler as independent contractor . $ 35.00 A
PRINCIPAL'S PEDDLER'S LICENSE $ 200.00 A
per each person engaged peddling in the
city . $ 35.00 A
SECTION 14: That Chapter 21 of the Santa Ana Municipal
Code, is hereby amended by amending Section 21-120r which said
section reads as follows:
Sec. 21-120r.
(1)
(2)
(3)
(4)
(5)
Real estate agents, rental of residential real
estate: residential property rental; residential
apartment rental; rooming house rental; residential
mobile home property rental.
RENTAL ESTATE AGENT, per agent
$ 35.00 A
RESIDENTIAL PROPERTY RENTAL
plus per each property rental unit
$ 25.00 A
$ 5.00 A
RESIDENTIAL APARTMENT RENTAL
plus per each apartment rental unit
$ 25.00 A
$ 5.00 a
ROOMING HOUSE RENTAL_ _ _ _ .....
plus per each room rental'unit ....
$ 25.00 A
$ 5.00 a
RESIDENTIAL MOBILE HOME PROPERTY RENTAL
plus per each rental unit space
$ 25.00 A
$ 5.00 A
SECTION 15: That Chapter 21 of the Santa Ana Municipal
Code, is hereby amended by amending Section 21-120s which said
section reads as follows:
Sec. 21-120s. Sharpening services; shoeshine stands, solicitors.
(1) SHARPENING SERVICE, place to place . $ 35.00 A
(2) SHOESHINE STAND, per operator $ 15.00 A
(3) SOLICITOR, per solicitor as principal $ 100.00 A
(4)
SOLICITOR, per solicit s independent contractor
'557
(5)
PRINCIPAL'S SOLICITOR'S LICENSE
per each person engaged in soliciting in the
city ......
· $ 35.00 A
$ 200.00 a
$ 35.00 A
SECTION 16: That Chapter 21 of the Santa Ana Municipal
Code, is hereby amended by amending Section 21-120t which said
section reads as follows:
Sec. 21-120t. Theatrical performance; tow trucks,.
trucking and general delivery.
(1) THEATRICAL PERFORMANCE
(2) TRUCKING AND GENERAL DELIVERY, per vehicle
(3) TOW TRUCKS, per vehicle
$ 50.00 D
$ 5O.OO A
$ 50.00 a
SECTION 17: The tax rates established by this ordinance
shall be subject to adjustment pursuant to Section 21-121 of the
Santa Ana Municipal Code to the same extent as if the tax rates
established by this ordinance had been established by Ordinance
No. NS-1922; provided that any tax liability due under Chapter 21
of the Santa Ana Municipal Code for which payment was due prior
to the adoption of this ordinance shall be governed by the
provisions of said chapter as they existed prior to this
ordinance.
SECTION 18: 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 of
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 19: 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
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588
posted, filed or deposited pursuant to any ordinance and all
rights and obligations thereunder appertaining shall continue
full force and effect.
ADOPTED this ]8th day of June
, 1990.
ATTEST:
~ce C. Guy ! ~
'Clerk of the Counbil
Dahiel% f~. Y~ung/Mayor
COUNCILMEMBERS:
Young
Acosta
Griset
May
McGuigan
Norton
Pulido
A e
Aye
Aye
Aye
A?
APPROVED AS TO FORM:
Edward per
City Attorney
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