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Home My WebLink AboutORD 241 (1963) ORDINANCE NO. 241 AN ORDINANCE 0F THE CITY OF TUSTIN, CALIF- 0RNIA, AMENDING THE BUSINESS LICENSE ORDINANCE, ORDINANCE NO. 206, AS AMENDED. ,,, The City of Tustin, California, does ordain as follows: The Business License Ordinance, Ordinance No. 206, as amended, is he'reby amended as follows: 1. Section 11 is hereby amended to read as follows: Section 11: 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 solicita- tion 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 of charitable, religious, eleemosnyary or benevolent purposes, and from which no profit is derived, Sither 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 venture or solicitation, when, (1) more than one- 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 solicitation of funds shall be engaged in within the City except in conformance with the provisions of all ordinances of the City reEulating such activities. 2. Section 14 is amended to read as follows: .~ection 14: Denial of Fee-Exempt License; A~peal. Any personsdenied a fee-exempt license and/or endorsement for a particular solicitation by the City Clerk, after compliance with the procedural requirements thereof, and believing himself to be entitled to receive fee-exemption ~'~ or solicitation endorsement, on the basis of the informa- ! tion filed with the City Clerk, may appeal to the Gity .... Council for its order directing the City Clerk to grant such exemption and/or solicitation endorsement. Appeal shall be in writing, filed in triplicate with the City Clerk, and shall clearly and concisely state: (a) Subdivision of Section ll hereof entitling such applicant to such exemption and/or solicitation endorsement. (b) $he.fa6ts re~fe~,~'~p~!':t~!e~i's~n~.~ applican~'meets'~he r,eq~t~emeh~s ~and."con~i~iOh~.-.::Such sUbdivisi'on~ 1124 (c) That the applicant has 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 applicant has furnished to the City Clerk all of the documents and data reasonabl:y required by him, and that the applicant, upon the record, is " entitled to exemption from the usual fees and/or to a solicitation endorsement. 3- Section 25 is hereby amended to read as follows: Section 25: Lficense Tax; Where and When Payable. Unless otherwise specifically provided,. all annual license taxes, under the provisions of this Ordinance, shall be due and payable in adva:nce on the first day of January of each year; provided that license taxes covering new operations, commencedlafter the first day of January may be prorated for t~e balance of the license period, lby quarters, except that businesses taxed by a measure of their gross receipts shall not be prorated. Except as otherwise herein provided, 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 March Blst of the same year. (b) Weekly flat-rate License taxes: On Monday of each week, in advance. (c) Daily flat-rate license taxes: Each day, in advance. 4. Section 28 is hereby amended to read as follows: Section 28: 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:. 00 to 25,000 $25.00 25, 001 to 100,000 40.00 100, 001 to 300,000 60.00 300,001 tO 600,000 80.00 ~ 600,001 and Over 100.00 (b) Any business consisting primarily of manufactur- ing, packing, processing, canning or fabricating goods or produce: 00 to 25,000 ~'25.00 25,001 to 100,000 40.00 100,001 to 300,000 60.00 300,001 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 service, rather~than a sale or the furnishing or rendering of a facility or thing: 1125 00 to 25,000 $25.00 25,001 to 100,000 40.00 100,001 to 300,000 60.00 300,001 to 600,000 80.00 600,001 and Over lO0.O0 The license fee for any business whose license fee is determined under subsection (a), (b) or (c) of this Section 28 shall be based upon the gross receipts of s~lid business for the preceding year, except that in the case of a new business the fee shall be based upon an eatimate of the gross receipts-which:the business- will have for the year for which the license is granted. v 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, "l~ 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 ~e used to determine the amount .of Zicense tax to be paid, provided, however, that the amount of license tax so determined shall be tentative only. Such person shall, within thirty (30) days after the expiration of the year for which the license was issued, furnish th~ City Clerk with a sworn statement, upon a form furnished by the City Clerk, showing the gross receipts during the period of such license, and the license tax for such .period shall be finally ascertained and paid in addition to the tax due for the succeeding year, aften deducting from the payment found to be due the amount paid at the time such first license was issued, or i~ the amount first paid exceeded the amount which is subsequently determined to be due, then credit shall be allowed against the amount of the succeeding year s license fee.. "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. included in ~'gross receipts', shall be all receipts, cash, credits, and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor or service costs, .interest paid or payable, or losses or other expenses whatsoever. Excluded from "gross receipts" shall be cash discounts 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 off property returned by purchasers upon rescission of the contract of sale as is refunded either in 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. llZ6 (d) Particula~ businesses: Ambulance '~ TAX ~ 25.00 per veh~iclec Amusement facilities and devices; (1) l~arks 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. . o 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) ~inks, ranges .and courses: ice 0r Roller Skating Rinks 50.00 Shooting ~gallery 50.00 Golf Course ~ 50.00 Miniature golf course 50.00 Archery ~ange 50.00 -~ Golf Driving ~ange 50.00 ~iding Academy or Stable 50.00 GO-cart, bicycle or similar courses 50 · O0 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) Musi~cal Dev~ices: Juke Boxes 15.00 ea Other coin-operated musilcal devices 15 · 00 ea ~ (6) Slot Machines, let:c: 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. 1127 (?) Vending Machines: Coin-operated vending machine (no skill or change involved) Requiring one cent to operate $1.50 ea. Requiring 2 to 5 cents to operate 5.00 ea. ~-- Requiring over 5 cents to operate ?.50 ea. All coin-operated devices which are owned and/or operated by a business which is licensed and pays a gross receipts tax, and are owned by the owner of such licensed premises, shall be exempt from the foregoing taxes, and the gross receipts of said devices shall be included in the gross receipts of the licensed business and shall be included within the gross receipts which are the measure of the tax on said business. {8) Entertainment: Circus or Carnival (all devices, shows, For each sales and facilities included) consecutive series of days: 100.00, plus 25.00 each day, in excess Of one. Motorcycle or car show 35.00 per day --- Parade advertising any circus or carnival located outside the City 25.00 per day Traveling lecture or professional theatrical perfo~mance!~ of any kind, except in a licensed theatre 25.00 plus 12.50 per day in excess of one. Trained Animal Show 35.00 per day. Circus, carnival, lecture, parade, or other theatrical performance of any kind, if determined by the City Clerk to be primarily educational non-professional or spon- sored by a school P. 5. A.-type group, primarily for childred and primarily non-profit 2.00 per day Sports arena, hall or stadium Under 500 seats 30.00 per Exhibition ~'~ 500 or more seats 60.00 per Exhibition Auction Sales, house or yard .... 200.00 plus 50.00 for each employed auctioneer. ~uctioneer (Not registered as an employee by a licensed auction sale house or yard) ...... 25.00 per day or 200.00 per yr. Baths, Steam Wooms, pools, Gymnasiums and Health Clubs 35.00 1128 Bill-Posting (Except bill~ boards) $ 5.00 per day Building construction, general contrac- tors 80.00 Bpilding construction, sub-contracts 40.00 Buses: On~ regularly scheduled bus 25.00 Each additional regularly scheduled bus, in operation at any one time 10.00 Day nursery or child~care center 25.00 Hand Bill or sample distribution 50.00 Home for the Aged and Rest Homes: loto 4 guests 15.00 5 to 9 guests 25.00 10 or more guests 35.00 House Movers ......... 40.00 Newspaper and magazine distributors, selling, distribution or delivering materials printed or published outside of the city to local dealers or to any other persons, by means of agents or employ- ees (e~cluding news stands or magzine stands operated bY a licensee including ~'~ such activity in gross receipts tax rate.).l ....... 25.00 Lawn care and gardeners ...... 25.00 Outdoor advertising (bill boards with space available.) 50.00 per sign, per year. 0~tdoor advertising (Not including billboards with space available.) 40.00 per year. Outdoor advertising (Be~ches only.) 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 services of all kinds, except buses and taxis, including advertising revenues, (exempt from ~ax if franchised by City, with fee based on gross receipts.) 2% of gross receipts from city facilities or originating within the city. 1129 Person not having an established place of business in the City, and having employees engaged in such business in the City. . . $25.00 plus 10.00 for each employee. tiental of real property, residential, commercial or industrial. Four or more rental units ...... $ 100.00 Rooming house or boarding house: Less than 4 roomers or boarders No tax l~ to 9 roomers or boarders 25.00 10 or more roomers or boarders 35.00 t~oute sales or services (no established place of business in the City; occasional solicitation only. ) ...... 25.00 each vehicle. .Search light advertising 2.00 per day each device or $25.00 annua 1 ly. oign building, installation and construction companies l~0.00 Solicitors-principal solicitor and his registered agents (person having non-employed agents as itinerant or transcient merchants, vendors, peddlers, hawkers, hucksters, canvassera, solicitors and the like.) Itinerant or transcient merchant or vendor, peddler, hawker, huckster, canvasser solicitor, photograph or book agent, or like b~siness (emplSyees of-licensees excluded) (agents covered by a principal solicitor's license excluded from tax, but license required.) .... 10.00 per day. Taxicabs (including advertising revenues) ~ (exempt from tax if franchised by or permitted by city with fee based on gross receipts. ) (See taxicab ordinance) ..... 25.00 Transfer, moving or any other business involving the movement of anything whatsoever, excepting human passengers, by means of ~ehicles, not included in any other specific-Minimum category ....... 25.00 plus 5 · 00 for each vehicle stored, garaged or principally used in the city. Trailer Parks and Mobile Home Parks ~3 00 per trailer space PASSED AND ADOPTED as an emergenc and urgent measure, at a regular meeting of the City gouncil of the City of Tustin, California, held on the 18th day of November, 1963. ~yor ATTEST: ~iJ~~ ~ k~City Clerk 1130 STATE 6P :CXLIFORNIA, ) COUNTY 0F ORANGE, ) S~. CITY OF TUSTIN ) ' RUTH'C. POE, City Clerk and ex-officio Clerk of the City Council of the City of Tustin, California, does hereby certif 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 the regular meeting of the City Council held on the 4th day of November, 1963, and was given its second reading and duly passed and adopted at a regular meeting:held on the 18th day of November, 196}, by the following vo~e: AYES: COUNCILMEN: Doney, Humeston, Sheridan, Mack Klingelhofer. NOES: .COUNCILMEN None ABSENT: COUNCILMEN: None CITY CLERK ~ Ck~y OF TUSTIN, CALIFORNIA