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HomeMy WebLinkAboutNS-2000 - Amending Sections 21-3, 21-7, and 21-119 of the Santa Ana Municipal Code Relating to Business License Tax--089 OKDINANCE NO. NS- 2000 AN ORDINANCE OF TME CITY COUNCIL OF THE CITY OF SA/qTA ANA AMENDING SECTIONS 21-3, 21-7 AND 21-119 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: "Annual tzat ion" 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 - 1 - family dwelling unit or addition theret° wh whole or in part for the purpose of his or a period of not less than one year. Proof offering for sale of any such structure by within one year after completion of same is that such structure was undertaken for purp Provided, however, that any person holding license pursuant to Sections 7056, 7057, an California Business and Professions Code, a or as hereafter amended,~ shall be cons idere, "Building And Loan" shall mean any person in the loan of money upon personal security personal property, evidences of debt, or contracts, commercial paper, assignments of warranty, salary demands, time checks, or o salary due or to become due, or automobile building and loan as used in this chapter loans, but does not include pawnbrokers or brokers license, or any person conducting a under the 1. aws of the state or any person corporate hncome tax as a financial corPora~ "Building-Tradesman" shall mean any perso~ city, as an independent contractor in any t~ avocation or occupation of the building tra~ as a contractor by the state. "Business" shall include all activities e~ be engaged in within the city, including an., industrial enterprise, trade, profession, o, calling, or livelihood, including rental of commercial real estate, and every other kin, or not carried on for gain or profit, amd w! in as a principal or as an independent cont= include the services rendered by an employee "Business License Receipt" shall mean the be posted or displayed as evidence of a bus: tax required by the provisions of this Chap · be referred to as "license receipt" or "lic otherwise spec if led. "Business License Tax" shall mean the pr required by the provisions of this chapter referred to as "business or license tax'! or otherwise spec ified. "Charge" shall mean any fee fixed herein solely to cover the reasonable administ~ati% performing any specified act on behalf Of ar person's request for which said person Shal] otherwise spec ified hereinafter. - 2 - ich will be used in ~er own occupancy for )f the sale or :he builder-owner ~resumpt ive evidence )se of sale. state contractor's 7058 et seq. of the the same now exists a contractor. ,ho for a fee engages , automobile, or any ~chases automobile salary, salary ;her evidences of Japer. The term ~cludes savings and :he holder of a bond banking business Lbject to the state :ion. engaged within the ~ade, art, calling, ies and not licensed ;aged in or caused to commercial or · .upat ion, vocation, residential or [ of activity whether ~ether or not engaged 'actor, but shall not to his employer. receipt required to ness' payment of the ~er and shall herein nsc" except as ilege tax paid as .nd shall herein be "fee" except as hich is intended 'e cost incurred in y person or at any be liable except as · 091 "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. "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 processin~ 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, ~mprove, 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 en~ineering contractor, general building contractor, s.p_e, ci. alty co~tractor and subcontractor except as otherwise specitle~ here in. "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, - 3 - 092 telephone, postage, utilities, janitorial at allocated for maintenance of said office, ft or employee. "Disabled Veteran" shall mean any honOrab] of the Armed Forces of the United StateS, w! unable to obtain his livelihood by means of is a qualified voter of the state. "Employee" shall mean all individuals who operation or conduct of any business, and w! services rendered is in the form of a regul~ "Engaged In Business" shall mean the tran~ on, managing or operating of a business~whe~ by means of an officer, agent, manager, emp~ "Fixed Place Of Business" shall mean the ! occupied for the particular purpose of Cond~ thereat, and regularly kept open for that p~ competent person in attendance for the purp~ such business, except that an auto-car Wash similar self-service business shall be cons of business" whether or not any one is in a~ warehouse shall be considered a "fixed plac~ or not anyone is in attendance, and whether is regularly kept open. "Flat Rate" or "Flat Rate Tax" shall mean assessed per business location, or alternat amount or fixed scale of amounts whose sum depending on the number or other factor fur~ determination of the license tax. The term rate tax as used in this chapter includes a~ number of persons engaged or employed in a "General Contractor" shall include any ge contractor or general engineering contracto~ who is licensed pursuant to Sections 7056 a~ California Business and Professions Code as or as hereafter amended. "Gross Receipts" shall include the total. price of all sales and the total amount cha the performance of any act or service of wh. be, for which a charge is made or credit al such act or service is done as a part of or the sale of materials, goods, wares, or~mer following shall be included in "gross recet' rents, cash, credits, and property of any k any deduction therefrom on account of the c~ the cost of materials used, labor or servic or payable, or losses or other expenses wha ,d other expenses ~cility, agent, broker discharged member ~ is physically manual labor and who are engaged in the Lose cons iderat ion for .r salary or wage. acting and carrying :her done as owner, or oyee, or lessee. ,remises primarily ~cting the business Lrpose with a ,se of attending to auto-laundromat, or ldered a "fixed place ~tendance and a ~ of business" whether or not the premises a fixed amount [rely, a fixed is variable lishing the basis for flat rate or flat ly tax based on the ~us iness. ~eral building or any other person ~d or 7057 of the the same now exists mount of the sale ~ged or received for ~tever nature it may [owed, whether or not in connection with :handise. The ~ts:" Ail receipts, Md or nature, without )st of property sold, cost, interest paid soever. 093 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 recission 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 mmounts 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 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 - 5 - 2 of the State Revenue and Taxatior now exists or as hereafter amended (J) As to a retail gasoline dealer, th~ tax imposed by Section 4041 oflTit] States Code, as the same now exist~ amended, if paid by the dealer or her from the purchaser; (k) Cash value of sales, trades, trans transactions as made between separ~ divisions, or units of any single (1) Sales for convenience where sales or merchandise are made by a persor such articles to another person enl or similar articles: (1) Where the primary purpose o transaction of sale is to ac purchaser rather than to m~ ordinary course of business essentially the book value c (2) Where, in the particular k~ involved, a similar manner c or customary in the cireumst particular sale is made; an¢ (3) Where goods, wares, or merck similar kind and of subStan! value to that which was sole cons iderat ion; As to general contractors and other s~mtla receipts" shall not include that portion of general contractor which represents payment~ provided that such subcontractors are licen~ chapter, and provided the general contracto~ Collector upon request with the names and ac subcontractors and the amounts paid to them As to bail bond brokerages, commission agen brokerages, real estate brokerages, securit: agencies, and other similar businesses empl( and/or commissioned employees, "gross recei! total gross commissions or other receipts a! local office, agents, brokers and/or employ~ As to accountants, architects, attorneyS, ct dentists, optometrists, podiatrists, psycho] and other professionals, either practicing partnership, or as a professional corpoFat~ shall include the total gross fees or o~her to services performed or otherwise rendered -6 Code, as the same special motor fuel e 26 of the United or as hereafter ollected by him or ers, or other te departments, usiness entity; f new goods, wares, engaged in selling aged u~ selling like the particular commodate the e a sale in the and the price paid f the article; is d of business f dealing is frequent ances under which the andise of like or ially equivalent is received in businesses, "gross the receipts of a to subcontractors, ed under this furnishes the dresses of the brokerages, mortgage .es brokerages, travel ying agents, brokers .ts" shall include the tributable to the :es o ,iropractors, doctors, oglsts, veterinarians olely, or in n, "gross receipts" receipts attributable within the city. O95 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 ot~ier receipts attributable to that local location and/or employees. As to building and loan associationS, "gross receipts" shall include: (1) (3) (4) Interest on real estate loans; Loan fees of various kinds such as: Fee for escrow, appraisal drawing papers, and other similar charges; Bonuses received for prepayment of loans; Penalty charges on delinquent loans; (6) (7) Tax service fees Interest on personal loans to depositors and; 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, excluded from "gross receipts:" (i) (ii) (iii) the following shall be Interest and dividends earned from the placing of surplus funds in bonds, securit ies, or federal home loan banks; Payments received on the principal amount of outstanding loans; Sale of capital assets used in the conduct of the business; 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. 096 In the event separate sales or receipt reco~ for said local office or facility, agent, bE in the event amy retailing, wholesaling,, mar processing activity conducted thereat does receipts as hereinabove defined, or in the office or facility, agent, broker, or emplo providing administrative or management relat include, but not limited to, record keeping, research and development, advertising, publJ personnel administration, or legal services, sales or services performed or rendered else tax shall be based upon an amount which bea~ to the total gross receipts of the business maintaining said local office, facility, lo¢ employee bears to the total cost of maintain As to a business.established within the city local branch offzce or establishment through employee engaged in providing administrative related services within the city, the businE on an amount equivalent to the cost of doin~ _ As to a business established outside the czt carrying on business within the city, or otk rendering services negotiated, or contracte~ whether or not by a principal or through an "gross receipts" shall include the total fe~ other receipts attributable to the business "Independent Contractor" shall mean any n~ than a state licensed contractor, who iS en~ business of any other person, whether as a ~ defined hereinbelow, or whether pursuant to certificate or registration authorized by t~ and Professions Code, as the same now exists amended, or whether with regard to any othe~ occupation, and who receives renumeration el commzssion, or pursuant to any contract of E excludes regular wages or salary, or in any other than through regular wages, salary or participation in the profits of the bus inesE "Insurance Agent" shall mean any person, bailbond agents, directly authorized by and insurer, to transact insurance and to bind execution of insurance policies. Insurance Broker shall m. ean any person~ brokers, who, for compensation and on bahai transact insurance other than life with, but insurer. "Insurance Solicitor" shall mean a natura] aid an insurance agent or insurance broker Insurance other than life. - 8 - ds are not maintained oker or employee, or ufacturing, or ot generate gross vent said local ee is engaged in ed services, to data processing, relations, in connection with here, the business the same proportion hich cost of 1 agent, broker or lng said business. but maintaining a an agent, broker~ or or management ss tax shall be based business. y but transacting and erwise performing or for within the city, agent or employee, s, commissions, or activity conducted. rural person other aged to aid in the rofessinnal as any license, e California Business or as hereafter trade, skill or ther through mployment which other manner a direct .cluding on behalf of an he insurer in the including bailbond of another person, not on behalf of, an person employed to n transacting 097 . "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 ~f 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 dUC t ioneer. "Junk Collector" sh. all mean any. person no.t having a fixed place of business in the city engaged un the business of buying or selling, either at wholesale or retail, 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" 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 o.r abandonment of inoperable vehicles, junk or waste materzal, including scrap metal or other scrap materials, or for the 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 dwe. ll. ing, building, structure, premises or portion thereof for a lzmzted 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, - 9 - subletting, providing, exchanging or tradin property, dwelling, building, structure, pr thereof without loss of leasehold~ "Licensee" shall mean any person who hold business license issued to that person unde "Life Agent" shall mean any insurance age on behalf of a life, disability or life and to transact life, disability or life and df "Life And Disability Insurance Analyst" s who, for a fee or compensation of any kind, from any person or source other than an ins purports to advise, or offers advice to any named as a beneficiary of, or having an int disability insurance contract, in any manne contract or his or her rights in respect th "Manufacture" or "Process" shall embrace a commercial or industrial nature wherein 1 applied, by hand or machinery, to materials thereof a new, different or useful article property or substance of trade or commerce include the production or fabrication of sp made articles. "Manufacturer" shall mean any person, who contracting with others for the necessary 1 services, manufactures for sale or for comm use from his or her own materials or ingred substances or commodities. any such real .mises or portion a Valid, current this chapter. authorized, by and d isab il ity insurer, 3ability insurance. lall mean a person paid by or derived ~rer, advises, person insured under, ~rest in, a life or concerning that :reto. 11 the activities of ~bor or skill is so that as a result )f tangible personal Ls produced and shall ~cially made or custom ~ directly or by ~bor or mechanical ~rcial or industrial Lents any articles, "Owner," "Ownership," or "Ownership Inter.~st" as applied to any real property shall include the legal property owner of record as recorded by the office of the county assess, ir, and in addition thereto shall include, whether recorded or ~nrecorded, any owner, any part.owner, Joint owner, tenant ~ common, tenant in partnership, jo znt tenant, or tenant by thelenttrety, co- partnerships .of the whole or of a part of s~ch real property, or a person having an interest ~ community pr)perry as a me~ber, or former member, of the community. As applie, l to any dwellzng, building, structure or premises located, on ~uch real property the term "owner," "ownership," or "ownership in:crest" shall include the legal owner, and in addition thereto sh owner, Joint owner, tenant in common, renan joint tenant, or ten&nt by the entirety, co whole or of a part of such dwelling, build~ premises, or a person having an interest in a member, or former member, of the communit'. "Owner-lessor" as applied to commercial o estate shall mean any person who, while an an ownership interest in any commercial, or estate, acts as a lessor by engaging in. the - 10 - ~11 include, any part in partnership, · partnerships of the ~g, structure or community property as : res ident iaI real >wner or while having :esidential real leasing, renting, 099 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 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 carryzng on any business on such premises. "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 compos it ion. "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), Auditor, Audiologist, Chiropractor, Clinical Social Worker, Dentist, Drugless Practitioner, Electrologist, Geologist, Gemologist, ~erbalist Marria~e~ Family and Child Counselor, Mortician,. o~,,~ Nu~.se~.e~istered), Oculist, Optician, Optometrist, Osteopath, Physician (all types), Podiat. rtst, Psycholog , Speech Pathologist, Surveyor, Veterinarzan. - 11 - "Professions. 1 Corporation" shall mean any ¢ under the California General Corporation Law rendering professional services in a single ~ otherwise authorized pursuant to Section 1340 California Business and Professions Code, as or as hereafter amended, and which in its pr~ designates itself as a professional or other be required by statute. "Property" or "Real Property" as applied tc residential real estate shall mean recorded ~ parcel, as identified by county assessor's p~ "Real Estate Agent" shall mean any person the state and engaged wholly or in part in t~ carrying on the sale of real estate. "Real Estate Broker" shall mean any person the state and engaged wholly or in part in t~ carrying on the sale of real estate includin~ offering to buy, sell, or lease real property negotiating and collecting loans for borrowe~ dealing in real property sales contracts and receiving advance fees for real estate ltst~ real estate syndicate securities. "Real Estate Developer" shall mean any per., managing, or transacting and carrying on the acquiring, subdividing, improving, selling, ~ dealing in and disposing of or developing re~ commercial, industrial, residential, or nonrE including, but not limited to, one who const~ upon real property for commercial, industria] nonresidential purposes with the object of s~ developing it for his or her own use. "Recreational Services" shall mean any pert business of providing facilities for recreat: services to .i~.clude but not be limited to: ~ arcades, bowling alleys, driving ranges, golJ miniature), motion picture theaters %includi~ halls (including billiards and snooker), rid: rinks, social clubs, sports clubs (including and conditioning gyms), swimming pools, and clubs. "Rental Of Commercial Real Estate" shall whether as an owner-lessor or leaseholder-le~ business of leasing, renting, subleasing, su[ exchanging or trading without loss of owners! real property, dwelling, building, structure. thereof for industrial, commercial, office, entrepreneurial uses or purposes other than or purpose of dwelling, sleeping, lodging o~ Provided, however, that the leasing, renting, - 12 - orporat ion organized which is engaged in rofession, or as O et seq. of the the. same now exists ct~ce or business corporation as may commercial or ssessor's property rcel number. licensed as such by ansacting and licensed as such by ansact ing and soliciting or for others; s or lenders; promissory notes; gs; and dealing in on conducting, business of enting and otherwise i property, for .idential purposes ~cts improvements residential, or .ling, renting or on engaged in the onal use. Such musement machine !courses (including g drive-in), pool ~g stables, skating spas, health clubs, ~nnis and racket :lude every person, sor, engaged in the letting, providing, ~ip or leasehold, any premises or portion 'arehouse or other lot the immediate use general residency. subleasing, 101 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 ope~ration 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 agemts 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, structures or premises may, upon submission of acceptable documentary proof thereof, obtain a single consolidated business license tax assessment. "Rental Of Residential Real Estate sha 1 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, premise, s 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. - 13 102 Provided, however, that where any one dwellJ structure or premises is comprised of one o~ properties then the owner-lessor or leasehol controlling said dwelling, building, struct~ upon submission of acceptable documentary p~ single consolidated business license tax ass provided that where an owner-lessor or lease controls two or more separate dwellings, bu~ premises located on the same property, or tw buildings, structures or premises located on contiguous properties, then the owner-lessor lessor owning or controlling said dwellings, structures or premises may, upon submission documentary proof thereof, obtain a single license tax assessment. "Rental Unit" shall mean the smallest acc fee is charged or received. "Retailer" shall mean any person engaging selling goods, wares, or other merchandise users thereof. "Revenue Officer" shall mean the duly autl Collector charged with assisting the Collect the duties imposed upon him or her hereunder "Sale" shall include the transfer, in any means whatsoever, of title to property for a serving, supplying, or furnishing for a cons property; and a transaction whereby the poss transferred and the seller retains the title payment of the price shall likewise be deeme foregoing definitions shall not be deemed to transaction which is or which, in effect, re within the contemplation of law. "Sale At Retail" and "Retail Sale" shall m tangible personal property (including articl fabricated or imprinted) other than sale to. for the purpose of resale as tangible person regular course of business, or (2) purchases consuming the property purchased in producin article of tangible personal property or sub property becomes an ingredient or component, used in processing, when the primary purpose to create a chemical reaction directly throu ingredient of a new article being produced f, "Sale At Wholesale" and "Wholesale Sale" s tangible personal property which is not a "s. otherwise classified hereinabove as "retail nevertheless be classified as "wholesale saL section, if the vendor can establish to the ~ Collector that the sale was made to a governl 14 - ng, building, more contiguous der-lessor owning or re or premises may, oof thereof, obtain a essment. Further holder-lessor owns or ldings, structures or o or more dwellings, separate but or leaseholder- buildings, 9f acceptable Dnsolidated business ~modation for which a in the business of consumers or end- ized agent of the )r in the exercise of lanner or by any consideration; the ideration of any ~ssion of property is as security for the a sale. The exclude any ~ults in a sale ~an every sale of ~s produced, )ne who (1) purchases ~1 property in the for the purpose of ~ for sale a ~ew 3tance, of which such or as a chemical of such chemical is ~h contact with an )r sale. %all mean any sale of ~le at retail." Sales ;ales", may, .~s" under this ~atisfaction of the lent asency, public utility, manufacturer, processor or contractor who consumed the articles in the course of his or her own operations and did mot 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 Serv. ices" shall mean any. person e,n, ga~ged_in the n" business of providing telephone services as a te£epnone corn. pa y 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: - 15 (1) Having one or more telephones lis activity in any classified teleph, the classified section of any directory, (2) Having in use in connection with , more counters, desks, chairs, tab typewriters, adding or calculatin articles of office equipment, (3) At, from, or in which, any proces administration, research, sales p: solicitation, distributing, routi] dispatching, billing, collection, keeping, or other activity is corn with any business, (4) In, or at which, one or more persc valuable consideration intended ti results, in any livelihood, finan, commercial gain to any person, re, advice, treatment or examination, their person, or any repair, refi~ cleaning, or other improvement to property, (5) In which any letter, announcement circular, handbill, newspaper, agi instruction, legal instrument, fil statement of account, financial r~ instrument or record, is written, published, prepared or kept, in cc bus iness, (6) From which any circular, handbill announcement, statement of accouni sent, or distributed, in writtng, made, in person or by telephone, business, (7) Upon any exterior side, wall, win other portion, or in the proximit] maintained any sign, lettering, advertisement indicating that suc! one in, at or from, which any art~ act is performed, in connection (b) The repeated or co. ntinuous Offering, i orally or in writing, in connection w: (1) To sell or rent one or more attic] or more rooms, apartments, port io~ real or personal property, or (2) To transport any person or person~ 16 - :ed for any business, }ne directory or in ~olidated telephOne business, one or filing cabinets, machines, or other ing, supervising, ~omotion, ~g, delivery, accounting, record- lucted in connection ,ns may, for any result, or that :ial profit or :eive any instruction, or any service upon cishing, renewing, or of, any personal advertisement, · cement, contract, ~ancial statement, ~cord, or any other printed, reproduced, ,nnection with any newspaper, :, card or letter is or any contract is m connection with any Low, door, roof or ' of which, there is ~nouncement or L offic~ or place is .cle exists, or any ith any business; ,r contracting, .th any business: ,eS, or one ~s or parcels, of any 1 property, or 105 (c) (3) To perform any Service; 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; id) The performance, in connection with any business, of any single act, with intent to repeat or continue the performance of such act. "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 busmess 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, 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. SECTION 2: That Chapter 21 of the Santa Ana Municipal Code, is hereby amended by amending Section 21-7 which said section reads as follows: Sec. 21-7. Branch establishments; multiple places of business; more than one type of business. A separate business license fee must be paid and a separate business license obtained for each branch establishment or separate property 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 and in the manner designated in such license. Provided, however, - 17 - 106 that warehouse or distributiOn facilities lo premises or upon contiguous premises and use with or incidental to a business licensed th provisions of this chapter shall not be deem types of business or separate branch establi provided that no separate business transacti administrative or management related activit on in such incidental or supplemental wareho fac il it ies. SECTION 3: That Chapter 21 of the Sant is hereby amended by amending Section 21-11 reads as follows: :ated upon the same ~ in connection reat under the ~d to be separate 3hments. Further ies shall be carried ases or distribution ~ Aha Municipal Code, which said section classifications are Sec. 21-119. Gross receipts tax rates. Gross receipts tax rates for the differen as follows: (1) Classification "A" - Ail businesses fo~. which no tax is specified elsewhere in this article, Including, but not limited to: retail businesses and sales at retail, services (including real estate broker developers, insurance brokers, life an insurance analysts, stock and bond bro agents, brokers or merchants, build in recreational services), hotels, motel establishments: For each separate place of business 1 of $60.00, plus s, real estate d disability mers, commission and loans, and theaters, and food (2) $0.50 per $1,000.00 to $0.30 per $1,000.00 to $0.20 per $1,000.00 to $0.15 per $1,000.00 over Classification "B" - Manufacturing, businesses and sales at wholesale, sa motor fuels, and telephone services: For each separate place of business of $60.00, plus - 18 ensed, a basic rate 100,000.00 500,000.00 1,000,000.00 1,000,000.00 ocessing, wholesale es of gasoline and $0.30 per $1,000.00 to $0.25 per $1,000.00 to $0.20 per $1,000.00 to $0.15 per $1,000.00 to $0.10 per $1,000.00 over lJ.censed, a basic rate 100,000.00 300,000.00 600,000.00 1,000,000.00 1,000,000.00 107 (3) Classification "C" - Rental of Commercial Real Estate: For the first property location licensed; a basic rate of $60.00, plus $0.50 per $1,000.00 to $0.30 per $1,000.0o to $0.20 per $1,000.00 to $0.15 per $1,000.00 over $ 100,000.00 $ 500,000.00 $ 1,000,000.00 $ 1,000,000.00 For each additional property location licensed; a basic rate of $10.00, plus $0.50 per $1,000.00 to $0.30 per $1,000.00 to $0.20 per $1,000.00 to $0.15 per $1,000.00 over 100,000.00 500,000.00 1,ooo,ooo.oo ,000,000.00 (4) Classification "D" - Junk yards, automobile wrecking yards and salvage yards; junk dealers, junk collectors, automobile dismantlers, junk salvagers, and junk recyclers: For each separate place of business licensed, a basic rate of $100.00, plus $0.50 per $1,000.00 to . $0.30 per $1,000.00 to $0.20 per $1,000.00 to . . $0.15 per $1,000.00 over $ 100,000.00 $ 500,000.00 $ 1,000,000.00 $ 1,000,000.00 SECTION 4: The tax rates established by this ordinance shall be subject to adjustment pursuant to section 21-121 of the Santa Aha 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 under Chapter 21 of the Santa Ana Municipal Code for which payment ~as due prior to January 1, 1989 shall be governed by the provisions of said chapter as they existed prior to this ordinance. SECTION 5: 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. 19 - SECTION 6: Neither the adoption of this Ordinance nor the repeal hereby of any o[dinance shall in any ~mnne. r affect the prosecution for Violation of Ordinances, wh£~:h v~olations were committed prior to the effective date hereof, nor be construed as affecting any of the provisions of such ordil~ance relating to the collection of any such license or penalty or the penal provision applicable to any cash deposit in l£eu there,,f, required to be posted, filed or deposited pursuant to any o~dinance and all rights and obligations thereunder appertaini~g shall continue in full force and effect. ADOPTED th is A TTES T: · COUNCILMEMBERS: Young Absent Acosta Aye Gr iset ~ye May Aye McGu igan Aye Pul ido Aye 6th day of March · Young 0 Ap pL~.D~ FOR: 20 - , 1989.