HomeMy WebLinkAboutORD 328 (1966) ORDINANCE NO. 328
AN ORDINANCE OF THE CITY OF TUSTIN, CALIFORNIA,
LICENSING THE TRANSACTION AND CARRYING ON OF
CERTAIN BUSINESSES, TRADES, PROFESSIONS, CALLINGS
AND OCCUPATIONS IN THE CITY OF TUSTIN, FOR THE
PURPOSE OF RAISING MUNICIPAL REVENUE, AND
PROVIDING A PENALTY FOR THE VIOLATION THEREOF.
The City Council of the City of Tustin does ordain
as follows:
Sect,ion 1: Ordinances Nos. 206, 241 and 251 are
hereby repealed.
Section 2: Definitions.
(a) Person As used in this Ordinance, ':person"
includes all domestic and foreign
corporations, associations, syndicates,
joint stock corporations, partnerships
of every kind, clubs, institutions,
business. or common law trusts, societies,
and individuals transacting and carrying
on any business in the City of Tustin,
other than as an employee.
(b) Business As used in this Ordinance, "business"
includes professions, trades and
occupations, and all and every kind of
calling, whether or not for profit.
Section 3: Revenue Measure. This Ordinance is enacted
solely tO raise revenue for municipal purposes, and is not
intended for regulation.
Section 4: Substitute for Other Revenue Ordinances.
Persons required to pay a license tax for transacting and carrying
on any business under this Ordinance shallnot be relieved from
the payment of any license tax for the privilege of doing such
business as required by any other Ordinance of the City of Tustin,
and shall remain subject to the regulatory provisions of other
Ordinances.
Section 5: EffeCt of Ordinance on Past Actions and
Obligations Previously Accrued. Neither the adoption of this
Ordinance nor its superseding of any portion of any other Ordinanc~
of the City of Tustin shall in any manner be construed to affect
prosecution for violation of any other Ordinance committed prior
to the effective date hereof, nor be construed as a waiver of any
license or any penal provision, applicable to any such violation
nor be construed to affect the validity of any bond or cash
deposit required by any Ordinance to be posted, filed or deposited
and all rights and obligations thereunto appertaining shall
continue in full force and effect.
Section 6: License Recuired. There are hereby imposed
upon the businesses, trades, professions, ca!lings, and occuoation
specified in this Ordinance f.~fi..G~mr~se taxes in the amounts herein-
~fter prescribed. It shall ~Dc unlawful for any person to transact
and carry on any business.~ nrs~.q..~ profession, calling or occuDatior
in the City of Tustin without ~irst having procured a license from
said City to do so, or withou'c ccr~kplying with any and all
applicable orovisions of this Ordinance.
This section shall not be construed to require any
person to obtain a license prior zo doing business within the City
if such requirement conflicts with applicable statutes of the
United States of America or of the State of California.
Persons not required to obtain a license prior to doing
business within the City because of conflict with applicable
statutes of the United States of America or of the State of
California shall be liable for thelpayment of the tax imposed by
this Ordinance.
Section ,7: Unlawful Business Not Authorized. No
license issued under the provisions of this Ordinance, or the
payment of any tax required under the provisions of this Ordinance
shall be construed as authorizing the conduct or continuance of
any illegal business or of a legal business in any illegal manner.
Section 8: License Tax a Debt to City. The amount of
any license tax and penalty imposed by the provisions of this
Ordinance shall be deemed a debt tO the City of Tustin. An action
may be commenced in the name of the City in any court of competent
jurisdiction for the amount of any delinquent license tax and
penalties.
Section r9: Branch Establishments. A separate license
must be obtained for each branch establishment or location of the
business transacted and carried on, and for each type of business
at the same location, and each license shall authorize the licensee
to transact and carry on only the business licensed thereby at
the .location or in the manner designated in such license; provided
that warehouses and distributing plants used in connection with an~
incidental to a business licensed under the provisions of this
Ordinance shall not be deemed to be separate places of business or
branch establishments.
Section 10: Nothing in this Ordinance shall be deemed
or construed to apply to any person transacting and carrying on
any business exempt, by .virtue of the Consti'~tion or applicable
statutes of the United States of America or ~f the State of
California, from the amount of such taxes as are herein prescribed.
None of the license taxes provided for by this Ordinance
shall be so applied as to occasion an undue burden upon interstate
commerce. In any case where a license tax is believed by a
licensee or applicant for a license to place an undue burden uoon
such commerce, he may apply to the City Clerk f~r an adjustment of
the tax, so that it shall not be discriminatory or unreasonable
as to such commerce. Such application may be made before, at, or
within six months after payment of the prescribed license tax. The
applicant shall, by affidavit and supporting testimony, show his
method of business and the gross volume or estimated gross volume
of business, and such other information as the City Clerk may deem
necessary in order to determine the extent, if any, of such undue
burden on such commerce. The City Clerk shall thenconduct an
investigation, and, after first having obtained the written
approval of the City Attorney ~I~.7_i ~ffix as the license tax for
the applicant an amount that'..,~ n,ia!=,c=.~-!~]01~ and non-discriminatory,
or, if the license tax has akLfsady been maid, shall order a refund
of the amount over and above zhe license tax so fixed~ In fixing
the license tax to be charged, the City Clerk shall have the Dower
to base the license tax upon a percentage of gross receiots, or
any other measure which will a~u';.~ t]'~.~t the license.assessed will
be uniform With that assessed on business of like nature, so long
as the amount assessed does not exceed the license tax as
prescribed by this Ordinance. Should the City Clerk determine the
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gross receipts measure of license tax to be the proper basis, he
may require the applicant to submit, either at the time of
termination of applicant's business in the Cityof Tustin, or at
the end of each three-month period, a sworn statement of the gross
receipts, and pay the amount of license tax therefrom, provided
that no additional license tax, during any one calendar year shal1
the annual license tax, as r r
Section 11: Application. Contents of License. Every
person required to have a license under the provisions of this
Ordinance shall make application to the City Clerk of the City of
Tustin, and upon the payment of the prescribed license tax the
City Clerk shall issue to such person a license, which shall conta'n
(1) the name of ~he person to whom the license.is issued, (2) the
license, and (5) such other information as may be necessary for
the enforcement of the provisions of this Ordinance.
Section 12: Exemption from Tax. No person shall
solicit donations or contributions within the City without first
having obtained a license, and endorsement of said license by the
City Clerk, giving approval for a particular solicitation for
stated purposes for a specified period only.
A license may be obtained without payment of the usual
fee under 'the provisions of this Section by the following:
(a) Any institution or organization which is conducted,
managed, or carried on wholly for the benefit o~ charitable,
religious, eleemosynary or benevolent purposes, and from which no
profit is derived, either directly, or indirectly, subject to
compliance with the provisions of this Ordinance.
(b) Any non-profit institution or organization as to
a particular enterprise or entertainment or fund-raising ~enture
or solicitation, when (1) more than o~e-half of the benefits are
set aside for a church, school, or religious, benevolent,
charitable or eleemosynary purposes or (2) the entire benefits are
set aside for any such purpose .as aforesaid, provided, however,
that no profit is derived therefrom by any person, directly or
indirectly, and that no soizcitaffion of funds shall be engaged in
within the City except in conformance with the provisions of all
ordinances of the City regulating such activities.
(c) Any honorably discharged and honorably relieved
soldier, sailor, marine or airman of the United States, as to
distribution of circulars or the peddling, hawking or rending of
any goods, wares, or merchandise owned by him, if (1) physically
unable to obtain a livelihood by manual labor, (2) a voter of the
State of California, and (3) a veteran of service in World War' I,
or any earlier war.
(d) Any docto::~ ].awver~ architect or other professional
oerson ~ ....... d _ ......
~~, Dy 'th~ 2.:a-c,e c:~: S,~.,!:Lfornia, not havinq a f
olace of business within the Cit}-, and not doing business within
i~the Ciny, other than occasional furnishing of professional service~
wholly negotiated and contracted for outside the City.
(e) Any public utility making franchise payments to
the City of Tust:in, as to-the franchise activity upon which
.such payments are based.
! (f) Any farmer or grower within the City limits, who
sells at wholesale only.
Z
Section 1~: Procedures for Obtaining Fee-Exempt License.
4 (a) A fee-exempt license'may be issued by the City ~-
Clerk to any person when the application for issuance of a
business license is accompanied by a verified, or certified under
6 penalty of pe~ry, statement of the facts, clearly showing that
the applicant meets the requirements of one or more of the
6 classifications set forth in Section 11.
7 (b) The burden of proof of entitlement to exemption
shall, in all cases, be upon the applicant to establish the facts
8 showing entitlement to a fee-exempt license. The City Clerk may
prescribe the form or forms of statements of fact required, and may
9 require the applicant to present such other proof of entitlement
as may be reasonable in the particular case.
10
Section 1.4: Limitation on Fee-Exempt Licenses.
11
(a)f Every license issued without payment of the usual
12 fee shall be stamped "Exempt" upon its face.
13 (b) Any-license issued as fee-exempt may be revoked
by the City Clerk in the event it is determined by the City Clerk
14 that the applicant is not entitled to exemption, except that no
such license shall be revoked without forty-eight (48) hours
!6 notice to the licensee.
16 (c) Any license issued as fee-exempt shall be void and
shall afford no defense in any civil or criminal prosecution if
!7 any material statement contained in the application, statement of
facts or any other document or representation made to the City
18 Clerk in claiming exemption is false or fraudulent.
19 (d) No fee-exempt license may be transferred.
20 (e) Every person receiving a fee-exempt license shall
promptly file a verified report of all funds received and disbursed
21 in the fee-exempt activity. Any holder 'of a license issued as
fee-exempt shall file such report not later than January 19th of
22 the succeeding year, in the case of any annual license, and ten
days after any such activity is concluded~ in all other cases.
23 Such report shall be in such form and detail as may be required
in all similar cases by the City Clerk.
Section 15: Denial of Fee-Exempt LiCense: Appeal. Any
25 person denied a fee-exempt license and/or endorsement for a
particular solicitation by the City Clerk, after compliance with
26 the procedural requirements thereof, and believing himself to be
entitled to receive fee-exemption or solicitation endorsement, on
2~ the basis of the information filed with the City Clerk, may appeal
to the City Council for its order:: ......... :uing -the City Clerk to
923 grant such exemption and/or solicitation endorsement. Appeal
shall be in writing, filed in triplicate with the City Clerk, and
29 shall clearly and concisely state:
30 (a) SubdivisiOn of Section 12 hereof ~ntitling s~ch
applicant to such exemption and/or solicitation endorsement;
(b) The facts relied upon to establish that applicant
~Z meets the requirements and conditions of such subdivisions;
(c) That the applicantshas disclosed all such facts
to the City Clerk; and
(d) That the applicant has filed a duly executed
statement of facts as required, and such other proof of entitlement
as the City Clerk has requested.
The City Council may decide such appeal, and shall
deny the same unless it finds that the written appeal complies
with the requirements of this Section, that the applica~nt has
nished to the City Clerk all of the documents and data
reasonably required by him, and that the applicant, upon the
record, is entitled to exemption from the usual fees and/or
to a solicitation endorsement.
Section 16: Upon a person making application for the
first license to be issued hereunder or for a newly established
business, in all cases where the amount of the license tax is to
be measured by gross receipts, such person if engaged in business
or registering in the first quarter of the calendar year shall pay
the sum of $25.00 in advance. For succeeding quarters, the
payment shall be reduced by one-fourth if made after March 31st,
by one-half if made after June 30th, and by three-fourths if made
after September 30th.
The City Clerk shall not issue to any person another
license for the same or any other business until such person shall
have furnished to him the written statement and paid the license
tax herein required.
Section 17: Affidavit; Renewal License. In all cases
the applicant for renewal of a license shall submit to the City
Clerk for his guidance in ascertaining the amount of license tax
to be paid by 'applicant, a written statement upon a form to be
provided by the City Clerk, sworn to before a person authorized
to administer oaths~ or certified under penalty of perjury~ setting
forth such information concerning the applica~t's business during
the preceding year as may be required by the City Clerk to enable
him to ascertain the amount of the license tax to be paid. by said
applicant pursuant to the provisions of this Ordinance.
Section-!~: Statements Not Conclusive. No statement
shall be conclusive as to the matters set forth therein, nor shall
the filing thereof preclude the City of Tustin from collecting, by
appropriate action, such sum as is actually due and payable
hereunder.
The City Clerk~ with the approval of the City Council,
is hereby authorized and empowered to retain, from time to time,
accountant or accountants, licensed by the State of California, to
examine, audit and inspect the books and records of any licensee
or applicant for a license to ascertain and verify that the matter:
in any statement or statements are correct. Upon any such
verification by accountant or a.cccuntants, no information Shall be
given to the City Cl~rk b~y said ~ccountant or accountants other
than that the~statemenL is corr~c'~ or incorrect.
All licensees, applicants for licenses and oerscns
engaged in business in Lhe City of Tustin are hereby ~equ~re~ to
oermit examination' of their books and records for the purposes
~foresaid.
The information furnished or secured pursuant to this
Section, or Section 1i of this OrdinanCe, shall be confidential.
Any unauthorized di~ciosure or use of such information by any
officer or employee of the City of Tustin, or by any accountant or
accountants retained as-provided herein, shall constitute a
misdemeanor, and such person shall be subject to the penalty
provisions of this Ordinance in addition to any other penalties
provided by law.
Section 19: Failure to File Statement or Corrected
Statement. If any person fails to file any required statement
within the time prescribed, or if at the demand therefor made by
the City Clerk he fails to file a corrected statement, the City
Clerk may determine the amount of license tax due from such person
by means of such information as he may be able to obtain.
If such a determination ms made, the City Clerk shall
give a notice of the amount so assessed by serving it personally
or depositing it in the United States Post Office, in Tustin,
California, postage prepaid, addressed to the person so assessed
at ~-his last known address. Such person may, within fifteen (15)
days after-~.the mailing or serving of such notice, make application
in writing to the City Clerk, for a hearing on the amount of the
license tax. If such application is made, the City Clerk shall
cause the matter to be set for hearing within fifteen (15) days
before the City Council. The City Clerk shall give at Ieast ten
(10) days notice to such person of the time and place of hearing,
in the manner prescribed for service of notices of assessment.
The City Council shall consider all evidence produced and shall
make findings thereon, which shall be final. Notice of such
findings shall be served upon the applicant in the manner
prescribed. above for serving notices of assessment.
Section 20: Appeal. Any person may appeal to the City
Council any decision of the City Clerk with' respect to the
issuance or refusal to issue such license, by filing a Notice of
Appeal with the Clerk of the Council. The Council shall thereupon
fix a time and place for hearing such appeal. The Clerk_of the
Council shall give notice to such person of the time and place of
hearing, by serving it personally, or by depositing it in.the
United States Post Office, at Tustin, California, postage prepaid,
addressed to such person at his last known address. The Council
shall have authority to determine all questions raised on such
appeal. No such determination shall conflict with any substantive
provision of this Ordinance.
Section 21: Additional Power of City Clerk. In addition
to all other power conferred upon him, the City Clerk shall-have
the power, for good cause shownr to extend the time for filing
any required sworn statement for not exceeding thirty (30)
and in such cases to waive any penalty that would otherwise have
accrued; and shall have the further power, with the consent of the
City Council, to compromise any claim as to the amount of license
tax due.
Section 22 ~ ~c~ ._- .~!'~'~ '~ra~ferable. Amended -License
for a Changed Location. No license issued pursuant to tl~is
Ordinance shall be transferabie~ provided that where a license
is issued authorizing a person to transact and carr3~ on a business
at a particular place, such licensee may, upon application therefor'
and payment of a fee of $5.00~ have the license amended to
authorize the transacting and carrying on of such business under
said license at some other location to which the business is or
is to be moved.
Section 23: Unexpired Licenses. Where a license for
revenue purposes has been issued to any business by the City of
Tustin, and the tax paid therefor, under the provisions of any
Ordinance heretofore enacted, and the terms of such license have
not expired, then the license tax prescribed by this Ordinance
for said business shall not be payable until the expiration of
the term of such unexpired license.
Section 24: Duplicate License. A duplicate license
may be issued by the City Clerk, to replace any license previously
issued hereunder, which has been lost or destroyed, upon the
licensee filing a statement of such fact, and at the time of
filing such statement paying to the City Clerk a duplicate license
fee of $5.00.-
Section 25: Posting and Keeping Licenses. All licenses
must be kept and posted in the fo!low~ng manner:
(a) Any iicensee transacting and carrymng on business
at a fixed place of business in the City of Tustin, shall keep
the license posted i~ a conspicuous place upon the premises where
such business is carried on.
(b) Any licensee transacting and carrying on business
but not operating at a fixed place of business in the City of
Tustin shall keep the license upon his person at all times while
transacting and carrying on such business.
(c) All vehicles licensed by the City of Tustin shall
have a sticker issued by the City of Tustin placed in a
conspicuous place upon said vehicle at all times.
(d) All vending machines licensed by the City of Tustin
shall have a current sticker zssued by the City of Tustin placed
upon said vending machine at all times. Any and all machines not
having such required current sticker shall be subject to impound
by the Chief of Police.
Section 26: License Tax: Where and When Payab~_e. Un3. ess
otherwise specifically provided, all annual license
the provision of this Ordinance~ ~ka!l be due and Dayab].e
advance on the first day of Janu'ary of each year; provided that
license taxes covering new operations, commenced after the first
day of January may be prorated for the bal-anc'e of the license
period, by quarters.
Except as otherwise herein provide~, license taxes
required hereunder shall be due and payable as follows:
(a) Annual: Due and payable on the first day of
January of each year? delinquent on ~l~arch 31st of the same year.
(b) Weekly flat-rate license taxes: On Monday of each
week, in advance.
(c) Daii'~ fiat--:f ' ~.zcense taxes: Each day., in advance.
Section 27: Penalties for Failure to Pay Tax When Due.
For failure to pay !ic~nse tax when due, the City Clerk shall add
a penalty of 25% of sai~ !icei~se tax on the last day of each month
Sl'iafter the due date thereof, provided that the amount of such
penalty to be added shall in~no event exceed 100% of the amount
of the license tax due.
Section 28: The City Clerk shall make such investiga-
tions and inspections required for particular businesses as may
ze necessary, and may designate investigations and inspections to
be made by other departments, in accordance with the followings.
general guides:
(a) The Department of Building and Safety shall review
applications involving a change of occupancy of any portion of
a building, and in such other circumstanees as may involve questior
of compliance with building, electrical, plumbing or other
construction codes.
(b) The Fire Department shall review applications-which
involve businesses or premises which may constitute substantial
fire risks, or any risks of serious danger to human life or
property.
(c) The Police Department shall review applications for
businesses which may affect public morals, involve substantial
danger of fraud or deception, pose unusual police problems, may
involve the handling or receiving of stolen goods to a higher
degree than usual, tend to affect traffic control, involve public
assembly, include police-type functions, are of a kind which tend
to attract or involve undesirable persons, or otherwise substant-
ially affect public safety.
(d) The Health Department shall review applications for
businesses which involve the preparation, storage or sale of food
or drink, except in sealed containers.
(e) Other departments, agencies, or officers shall
review applications when the proposed business poses special
problems dealt with by such department, agency or officer.
S~ction ~ License Tax Imposed. Every person who
engages in business within the City of Tustin shall pay a license
tax upon business done within the city of Tustin, annual, unless
otherwise herein provided, in the amounts and at the rates
hereinafter designated:
(a) Retail and wholesale sales businesses, and all
other businesses not otherwise specified:
1,000 to 25,000 $ 25.00
25,001 to 10~,000 $ 40.00
100,001 to 200,000 $ 50.00
200,00i to 300,000 $ 60.00
300,001 to 600,000 $ 80.00
600,001 and over $100.00
(b) Any business consisting primarily of manufacturing,
packing, processing, canning or fabricating goods or produce:
1,000 to 25,000 $ 25.00
25,00! to !00,000 $ 40.00
100,001 to 200~C0 $ 50.00
200,001 to 300,000 $ 60.00
~00,00! to 600,000 $ 80.00
600,001 and over $100.00
(c) Any profession, trade or occupation, not including
retail or wholesale sales, or manufacturing, and not otherwise
specifically named or described, and involving principally a
100
service rather than a sale or the furnishing or rendering of a
facility or thing:
1,000 to 25,000 $ 25.00
25,001 to 100r000 $ 40.00
100,001 tO 200,000 $ 50.00
200,001 to 300,000 $ 60.00
300,001 to 600,000 $ 80.00
600,001 and over $100.00
The license fee for any business whose license fee is
determined under subsection (a), (b) or (c) of this Section 29
shall be based upon the gross receipts of said business for the
preceding year, except that in the case of a new business the
fee shall be based upon an estimate of the gross receipts which
the business will have for the year for Which the license is
granted.
All gross receipts and license taxes shall be prorated
on the basis of the quarter of the year in which they are
initially paid.
For businesses paying the license tax prior to
March 31st the full amount shall be pa~d based uoon estimated
gross receipts for the year. For t~cense taxes paid subseqmently
the amount shall be three-fourths of full amount if paid after
March 31st, but prior to June 30th; one-half of full amount if
paid after June 30th, but prior to September 30th; one-fourth
of full amount if paid after September 30th.
Persons making application for any such business shall
furnish to the City Clerk a verified written statement, upon
the form provided by the City Clerk, setting forth such
information as may be therein referred to and required, and as
may be necessary to determine the amount of license tax to be
paid by the applicant, which estimate, if accepted by the City
Clerk as reasonable, shall be used to determine the amount of
license tax to be paid.
"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 Ks done as a part of or in connection
with the sale of materials, goods, vjares or merchandise.
Included in "~ross receipts" shall be all receipts,
cash, credits, and properny of any kind or nature, without any
deduction therefron~ on acccunt of the cost of the property
sold the cost of the materials used labor or service costs
interest paid or pa~able, cr !csses or other expenses whatsoever.
Excluded ='~'~'~ "r~c~z n_-.~= ....... c. 32.":n. ~.~ cash discounts
101
allowed and taken on sales; credit allowed on property sold;
and tax required by law to be included in or added to the purchase
price and collected from the consumer or purchaser, such part of
the sale price of property returned by purchasers upon recission
of the contract of sale as is refunded either mn cash or by credit
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.
(d) Particular businesses.
TAX
Ambulance ............... '. . . $ 25'.00
per vehicle
Amusement facilities and devices:
(1) Parks and facilities, cardrooms,
bowling alleys, ski-ball, bat-ball,
hand-ball, shuffleboard, pool - For
each facility ............. 25.00
Plus, for each table, court, alley,
ride or device, in excess of one . 5.00
(2) Billiards, similar facilities,
amusement parks of all kinds,
mechanical devices of any kind - For
each facility .......... 25.00
Plus, for each table, court, alley,
ride or device in excess of one .... 5.00
(3) Rinks, ranges, and courses:
Ice or roller skating rinks ...... 50.00
Shooting gallery ....... 50.00
Golf course ........... 50.00
Miniature golf course ......... 50.00
Archery range ............. 50.00
Golf driving range .......... 50.00
Riding academy or stable ....... 50.00
Go-cart, bicycle or similar courses. 50.00
Similar facilities .......... 50.00
(4) Places of Assembly:
Cafe with dancing ........... 100,00
Night club .............. 100.00
Dance hall (admission charged) . . . 100.00
Public hall, for rent ......... 100.00
(5) Musical devices:
Juke boxes .............. 15.00 ea.
Other coin-operated musical devices. o 15.00 ea.
(6) Coin-operated amusement devices:
(Requiring under 5¢ to operate). 10.00
~ Plus . 4.00 for each
device in excess
of one
(Requiring 5¢ or more to operate). 50.00
Plus 20.00 for each
device in excess
of one.
(7) Vending machines:
Coin-operated vending machine (no
skill or chance involved)
Requiring one cent to operate ..... 1.50 ea.
Requi~ing 2 to 5 cents to operate. 5.00 ea.
Requiring over 5 cents to operate. 7.50 ea.
All coin-operated devices which are owned ~nd/or operated
by a business which is lic~nsed and pays a gross recempts tax,
102
1 are owned by the owner of such licensed premises, shall be
exempt from the foregoing taxes, and .the gross receipts of said
Z devices shall be included in the gross receipts of the licensed
business and shall be included within the gross receipts which
8 are the measure of the tax on said business.
4 (8) Entertainment:-
Circus or carnival (all devices, shows,
5 sales and facilities included)- For each
consecutive series of days .... $100.00, plus
25.00 each day
6 in excess of one
7 Motorcycle or car show. ......... 35.00 per day
Parade advertising any circus or
8 carnival located outside the City 25.00 per day
Traveling lecture or professional
9 theatrical performance of any kind,
except in a licensed theater ....... 25.00 plus
12.50 per day in
10 excess of one
11 Trained animal show ........... 35.00 per day
Circus, carnival, lecture, parade or
1~ other theatrical performance of any kind
if determined by the City Clerk to be
18 primarily educational, non-professional
or sponsored by a school P.T.A.-type group
14 primarily for children and primarily
non-profit ................ 2.00 per day
15 Sports arena, hall or stadium:
Under 500 seats ............ 30.00 per
16 exhibition
500 or more seats ......... 60.00 per
17 exhibition
Auction sales, house or yard ....... 200.00 plus
18 50.00 for each
employed auctioneer
19 Auctioneer (not registered as an. employee
by a licensed auction sale, house or yard 25.00 per day
~0 or. 200.00 per year
Baths, steam rooms, pools, gymnasiums and
'2'1 health clubs ......... 35.00
Bill posting (except billboards) ..... 5.00 per day
.2,2 Building construction, general contractors 80.00
Building construction, sub-contractors- 40.00
28 Buses:
One regularly scheduled bus ....... 25.00
pj Each additional regularly scheduled bus,
in operation at any one time ........ 10.00
~5 Day nursery or Child care center ..... 25.00
Hand bill or sample distribution. 50.00
'2,6 Home for the aged and rest homes:
1 to 4 guests .............. 15.00
27 5 to 9 guests .............. 25.00
10 or more guests ............ 35.0.0
~8 House movers ............. 40.00
Newspapers and magazine sellers or
29 distributors, selling, distributing, or
delivering materials orinted or published
80 outside of the City to local dealers or to
any other persons, by means of agents or
81 employees (excludin~ newsstands or magazine
stands operated by a licensee including
82 such activity mn gross receipts tax rate) 25.00
-ii-
Lawn care and gardeners ....... $ 25.00
Outdoor advertising (billboards-with
space available) ..... - ..... 50.00 per sign
per year-
Outdoor advertising (not including
billboards with space available) . 40.00 per year
Outdoor advertising (benches onlyi:
First ten .............. 50.00
Over ten .............. 5.00 each
Pawn broker ............. 100.00
Private patrolman, detective agency,
and security patrol ......... 25.00
Public Utilities and service of all
kinds, except buses and+taxis, including
advertising revenues (exempt/from tax
if franchised by City, with fee based
on gross receipts) . . . 2% of gross
receipts from City
facilities or
originating within
the City
Persons not having an established
place of business in the 'City, and
having employees engaged in such
business in business in the City 25.00
10.00 for each
employee
Rental of real property, residential,
commercial or industrial:
Less than 4 rental units in the City No tax
4 or more rental units in the City . 25.00 plus
1.00 for' each
unit in excess of 4
Rooming house or boarding house:
Less than 4 roomers or boarders. . No tax
4 to 9 roomers or boarders .' 25.00
10 or more roomers or boarders . 35.00
Route sales or services (no established
place of business in the City; occasional
solicitation only) .... ~ .... 25.00 each vehicle
Searchlight advertising ....... 2.00 per day
each device or
25.00 annually
Sign building, installation and
construction companies ....... 40.00
Solicitors - solicitors, registered
agents (persons having non-employed
agents as itinerant or transient merchants,
vendors, peddlers, hawkers, hucksters,
canvassers, solicitors and the like)
Itinerant or transient merchant or
vendor, peddler, hawker, huckster,
canvasser, solicitor, photograph or
book agent, or like business
(employees of li-censees excluded). I0.00 per day per
Taxicabs (including advertising revenues) person
(exempt from tax if franchised by
or permitted by City with fee based
on gross receipts) ......... 25.00 for one cab
t0.O0 for each
additional cab
! Transfer, moving or any other business
involving the movement'Of anything.what-
Z soever, excepting human passengers, by
means of vehicles, not included mn any
8 other specific category. Minimum. . 25.00 plus
-5.00 for each
4 vehicle Stored,
'garaged or
5 princip~liy used
in the City.
8 Trailer perks and mobile home parks. 3.00 per
trailer space
Section 30: Delivery by Vehicle; Optional Rate-. Every
8 person not having a fixedplace of business within the City of
Tustin, who delivers goods, wares or merchandise of any kind
9 by 'vehicle or who provides any service by the use of vehicles
in the City of Tustin, shall pay a license tax of $25.00 per
10 vehicle7 provided that any such person may elect to pay a
license tax measured by gross receipts from business done within
11 the City of Tustin, pursuant to the preceding provisions of this
Section.
Section 31: Enforcement. It shall be the duty of the
13 City Clerk and he is hereby directed to enforce each and all of
the provisions of this Ordinance, and the .Chief of Police shall
render such assistance in the enforcement hereof as may from
time to time be required by the City Clerk or the City Council-
The City Clerk, in the exercise of the duties imposed
16 uoon him hereunder, and acting through his deputies or duly
authorized assistants, shall examine or cause to be examined all
17 places of business in the City of Tustin to ascertain whether the
provisions of this Ordinance have been complied with.
18
The City Clerk and each and all of his assistants and
19 any police officer shall have the power and authority to enter,
free of charge and at any reasonable time, any place of business
20 required to be licensed herein, and demand an exhibition of its
license certificate. ~ny person having such license certificate
21 theretofore issued in his possessmon or under his control who
Willfully fails to exhibit the same on demand, shall be guilty of
22 a misdemeanor, and subject to the penalties provided for by'the
provisions of this Ordinance. It shall be the duty of the City
Clerk and each of his assistants, to cause a complaint to be
filed against any and all persons found to be violating any of
said provisions.
Section 32: Remedies Cumulative- All remedies prescribed
hereunder shall be cumu!a~ive and the use of one or more remedies
~.~ by the City of Tustin shall not bar the use of any other remedy
~or the purpose of enforcing the provisions hereof.
a%~-~.~z_for Violation Any oerson violating
Section 33: Pen ....
~ anyof the provisions of this Ordinance or knowingly or in~ention-
ail.v misrepresenting to any'officer or employee of thi'S City any
~9 material fact mn procuring the license or permit herein provided
for!,"..-shall be deemed guilty Of a misdemeanor, and upo~ conviction
thereof shall be punishable by a fine of not more than. Five
Hundred Dollars ($500.00) or by mmprisonment in jail for not
81 more. than six (6) months, or by both such fine and imprisonment-
Section 34: Severability. If any section, subsection~
io5
1 sentence, clause, phrase or portion of this Ordinance is for any
reason held to be invalid or unconstitutional, by a 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 this City 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,
5 phrases or portions be declared invalid or unconstitutional.
6 Section 35: The City Council hereby finds and determines
that the enactment of this Ordinance as an emergency, urgency
7 measure is required for the preservation of public health, and
welfare, and this Ordinance shall go into effect immediately
8 upon publication.
9 PASSED AND ADOPTED by the City Council of the City of
Tustin, California, at a regular meeting hereof, held on the
10 21st day of November, 1966.
11
12
MAYOR
14
ATTEST:
16
1~ ~CLERK
18
!9
80
lo6
STATE OF CALIFORNIA )
COUNTY OF OP~ANGE ) SS
CITY OF TUSTIN )
RUTH C. POE, City Clerk and ex-officio Clerk of the
City Council of the City of Tustin, California, does hereby
certify that the whole number of the members of the City
Council of the City of Tustin is five; that the above and
foregoing Ordinance was duly and regularly introduced and
read at a regular meeting of the City Council held on the
21st day of November .... ~ 19'66 , and was given its second
reading and duly passed and adopted at a regular meeting
held on the 21st day of November , 196~..,by the following
vote:
AYES: COUNCILMEN: MACK~ KLINGELHOFER, MILLER, RING
NOES: COUNCILMEN: NONE
ABSENT: COUNCILMEN: NO~
ABSTAINED: COUNCILMEN: COCO
City Cle~k~kCity of Tustin~
California