ORD-25-82 REVISING CERTAIN SECTIONS OF TITLE 5 BUSINESS TAXES AND REGULATIONSORDINANCE NO. 25-
82 AN ORDINANCE OF THE CITY COUNCIL OF
THE CITY OF ORANGE REVISING CERTAIN SECT
IONS OF TITLE 5, BUSINESS TAXES AND
REGULA-TIONS, OF THE ORANGE MUNICIPAL CODE
A-MENDING SECTIONS 5.10.010E, 5.10.
040B,5.10.050, 5.12.050, 5.12.060, 5.14.
270.5.15.270, 5.64.060; ADDING SECTION 5.
10.045; REPEALING SECTIONS 5.12.090, 5.
14.130, 5.14.140, 5.14.260. AND 5.64.
060;AND ADDING SUBSECTIONS H AND 1 TO
SEC-TIONS 5.32.080 AND 5.34.
020.WHEREAS, the City Council of the City of Orange is desirous
to insure that the Business Tax and Regulations of the City of
Orange are correctly interpreted;
andWUJ:::REAS, general contractors and those employing
sub-contractors or other services have been required to furnish
the llusiness Services Coordinator with the names and addresses
of their subcontractors in order to facilitate the collection
of taxes from such subcontractors or other services;
and WHEREAS, the City Council desires that general contri\ctors
and contractors employing contractors or ot11er services furnish
the Business Services Coordinator with the names and addresses of
such subcontractors or other services whether the provider of
said services is state licensed or not;
and WhLREAS, the City Council finds that the administrative
costs of processing a Business Tax Certificate are at least ten
dollars 10) per certificate;
and WHEREAS, the City Council desires to continue to insure
that the business tax of the City of Orange shall not be so applied
as to occasion an undue burden on any business done in the City
wi1ere the business activity is only occasional and incidental
to re~ularly established business conducted elsewhere;
and WHEREAS, the City Council finds that certain sections of
Title 5 are no longer necessary;
and WHEREAS, the City Council finds that those businesses
referred to in Section 5.14.260 were intended to be taxed as "
professions";
and WHEREAS, the City council does not intend to limit the
term l,rofession" to "learned profession" I but intends
that profession" applies to vocations, as opposed to
avocations;
and WHEREAS, historically the term "professions" has
applied to barbershops, child nurseries, employment agency, ~
ardener.lapidary, orchard care, private patrol, telephone
answering service, tow truck business, tree trinuninlj, vehicle for
hire,dnd other businesses that may not be considered as "
learned vrofessions";
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mEREAS, the City Council desires that the term "profession II
continue to be applied to businesses where the principal business
activity is the furnishing of services; and
WliEREAS, the City Council finds that historically storing and
warehousing were classified as wholesale business; and
WHEREAS, the City Council desires to continue to tax storing
and warehousing as wholesale businesses; and
WHEREAS, the Los Angeles Municipal Code provides for the
denial or revocation of a business permit on the grounds that an
applicant or permittee lIas bad moral character, intemperate habits
or a bad reputation for truth, honesty or integrity; and
WHEREAS, said code further provides for the denial of a
business permit if the applicant or permittee has published,
uttered, or disseminated any false, deceptive or misleading
statements or advertisements in connection with the operation of
the permitted business; and
WHEREAS, the Police Department of the City of Orange desires
to have these grounds available for the denial or revocation of a
City of Orange business permit; and
WHEREAS, the City Council finds that some private organiza-
tions have not been timely in paying administrative costs in
connection with Special Events; and
WHEREAS, the City Council desires that cash deposits to
cover such administrative costs be posted prior to the
issuance of a Special Event permiti and
WHEREAS, the City Council finds that such deposit should
not exceed two thousand dollars ($2,000).
NOW, THEREFORE, THE CITY COUNCIL OB' THE CITY OF ORANGE
DOES ORDAIN AS FOLLOWS:
Section I:
Subsection E of Section 5.10.010 of the Orange Munici-
pal Code is hereby ~nended to read as follows:
E. General contractors or contractors employing sub-
contractors or other services whether the provider of
said services is state licensed or not, shall furnish
the Business Services Coordinator with the names and
addresses of the subcontractors or other services and
the amount of money which the contractor is paying or
proposing to pay to each of his subcontractors or other
services. In addition to any other penalties provided
by law, in the event the contractor fails, neglects or
refuses to provide the Business Services Coordinator
with such information on subcontractors, or other
services, the contractor shall be jointly and severally
liable to pay the amount of the business tax for each
subcontractor or other services so employed.
Ords. 32-78; 11-58: prior
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II
Section II:
Subsection B of Section 5.10.040 of the Orange Municipal
Code is amended to read as follows:
B. If the taxpayer is aggrieved by the Business
Services Coordinator's decision, he shall have the
right of appeal to the City Manager. (Ords. 32-
78i 11-58: prior code
6130.3)
Section III:Section 5.10.045 is hereby added to the
Orange Municipal Code to read
as follows:5.10.045 Appeal To City Manager. Any person
aggrieved by any decision of the Business Services Coordinator
with respect to Title 5 of this Code, may appeal to the City
Manager by filing a notice of appeal to the City Manager. The
City Manager shall thereupon fix a time, within sixty (60) days of
receipt of the notice of appeal, and a place for hearing
such appeal.Notice of the hearing is to be given to the appellant,
not less than five (5) days before such hearing either by
registered or certified mail, postage prepaid, or in the manner
required for the service in civil actions. The City Manager shall
render a written decision on the appeal within thirty (30)
days after
such hearing.
section IV:Section 5.10.050 of the Orange Municipal Code
is hereby amended to read
as follows:5.10.050 Appeals To City Council. A. Any
person dis-satisfied with any decision of the City iv1anager
may, within fifteen (15) days after such decision is announced
at the conclusion of a hearing, otherwise within fifteen (
15) days after mailing the applicant or taxpayer a written notice
of the decision by registered or certified mail, file a
written notice of appeal to tlle
City Council.B. Within fifteen (15) days of receipt of a
notice of appeal to the City Council, the City Manager shall give
not less than ten (10) days' written notice of the date, time
and place of such hearing on appeal to the appellant, the
applicant or taxpayer. The City Council, at a hearing on
appeal, shall consider only the transcript of proceedings before
the City Manager or his designee, together with any exhibits
received in evidence during such proceedingsi provided tha"t
on application of any party, the City council may, in its
discretion, permit the introduction of additonal evidence. In either
case, the City Council may hear and consider additional
argument and points and authorities of law, and may require parties
before it to submit such argument and points and authorities of
law prior to rendering
any decision.
Section V:Sections 5.12.050 and 5.12.060 of the Orange
Municipal Code are hereby amended to read
as follows:5.12.050 Outside Professions, Trades
Or Business--Tax.Every person not having a fixed place of
business within the City and engaged in any profession, trade,
First $25,000
Over $25,000 but less than $200,000
Over $200,000 but less than $500,000
Over $500,000 but less than $1,000,000
Over $1,000,000 but less than $2,000,000
Over $2,000,000 but less than $3,000,000
Over $3,000,000 but less than $4,000,000
Over $4,000,000 but less than $5,000,000
5,000,000 and over
25
50
75
100
125
150
175
200
225
within the City, shall pay a business tax of one-tenth of
one percent (0.1%) of the gross receipts from business done
within the City per year provided, however, that such person may
elect to pay a business tax of thirty-five dollars ($35) per
year or at the appropriate rate as established by Chapter 5.14.
In the case of an original application for such a business
tax certi-ficate which is based upon gross receipts,
a twenty-five dollar ($25) advance tax deposit shall be due
and payable with the application for tlle Business
Tax Certificate. Thereafter,the advance tax deposit shall be equal to the
tax for the previous year. Unless an adjustment or
exemption is obtained pursuant to this Chapter, the minimum tax
pursuant to this Section shall be ten dollars ($
10) per year.5.12.060 Outside Professions
Or Trades--Adjustment Or Exemption. Section 5.12.050 shall not be
so applied as to occasion an undue burden on any business done in
the Ci ty' where the business activity is only occasional
and incidental to a regularly established
business conducted eleswhere. (Ord.32-78:
prior code
6140.4(b))Section VI:Sections 5.12.090, 5.14.130, 5.14.140, and
5.14.260 of the Orange
Municipal Code
are hereby repealed.Section VII:Section 5.14.270 of the
Orange Municipal Code is hereby
amended to read as follows:5.14.270
Wholesale Business (Code Section reference 5.15.320). Tax for any
person conducting, managing or carrying on the business
consisting mainly of manufacturing, packing,processing, storing, warehousing,
or selling at wholesale any goods, wares, merchandise, or produce
shall be based
upon gross receipts as follows:Gross Receipts
Per Year Tax Per Year Provided, however, any person not
wishing to declare his gross receipts may pay a business tax in advance
of the sum of $225.Ords. 32-
78i 62-
76: prior code 6150.26)Section VIII:Section 5.15.270
of the Orange Municipal Code
is hereby amended to read as follows:5.
15.270 Professions. "Professions" means business of a professional, as
opposed to amateur, nature where the principal business activity is
the 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 or any money
or
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moved, stored, hauled, improved, maintained, cleaned, repaired, or
otherwise handled from one person to or for another person, and any
other business where the principal business activity is the furnish-
ing of services and where such business is not specifically listed
in some other classification or section of this code will be classi-
fied in the above category. "Professions" includes the following:
Abstractor of titles
Accountant
Advertising counsel
Agricultural advisor or counselor
Ambulance business
Appraiser
Architect
Assay'er
Attorney at law
Auditor
Bail bond broker
Barbershop
Beauty shop
Business management counsultant
Certified public accountant
Chemical engineer
Chemist
Child nurseries (6 children or more)
Chiropodist
Chiropractor
Civil engineer
Claim adjuster
Construction engineer
Consulting engineer
Dancing academy
Dealer in stocks, bonds and other securities
Delivery business
Dental laboratory
Dentist
Designer
Detective
Detective agency
Draftsman
Drugless practitioner
Electrical engineer
Electrologist
Employment agency or bureau
Fine arts or music school
Gardener
Geologist
Herbalist
Industrial relations consultant
Instructor
Insurance adjuster
Insurance broker
Interior decorator
Investment counselor
Labor relations consultant
Landscape architect
Lapidary
Mechanical engineer
Mortician
Naturopath
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Oculist
Optician
Optometrist
Oral surgeon
Orchard care
Osteopath physician
Physician
Physician and surgeon
Private home for the aged (4 persons or more)
Private patrol
Rental of personal property
Sanitation engineer
Sightseeing bus business
Stocks and bonds broker
Surgeon
Surveyor
Taxidermist
Teacher
Telephone answering service
Tow truck business
Trade or business school
Travel bureau
Tree removing
Tree surgery
Tree trimming
Vehicle for hire
Veterinarian
Watch repairing
Wholesale jobbing
X-ray
technician Section
IX:Subsections H and I are hereby added to Section 5.32.
080 of the Orange Municipal Code to read as
follows:H. The applicant, his employee, agent, or manager
has a bad moral character, intemperate habits or a bad
reputation for truth, honesty, or
integrity.I. The applicant, his employee, agent, or manager
has published, uttered or disseminated any false, deceptive
or misleading statements or advertising in connection with
the operation of the permitted
business.Section
X:Subsections H and I are hereby added to Section 5.34.
020 of the Orange Municipal Code to read as
follows:H. The applicant, his employee, agent, or manager
has a bad moral character, intemperate habits or a bad
reputation for truth, honesty or
integrity.I. The applicant, his employee, agent, or manager
has published, uttered or disseminated any false, deceptive
or misleading statements or advertising in connection with
the operation of the permitted
business.Section
XI:Section 5.64.060 of the Orange Municipal Code is
hereby
c.0_0-
Section XII:
Subsection L of Section 5. 70.060 is hereby amended to
read as follows:
L. ,The City Manager shall have discretion to require
the postlng of a cash deposit to insure that administrative
costs may be satisfied and that the premises on which this
Special Event is being conducted will be left in a clean and
orderly condition. The amount of the cash deposit shall in
no event exceed two thousand dollars ($2,000). (Ords. 32-
78; 31-70: prior code 6510.
5)Section XI
II :If any section, subsection, clause or phrase of
this Ordinance is for any reason held to be invalid or
uncon-sti tutional by the decision of any court of competent
juris-diction, such decision shall not affect the validity of
the remaining portions of the Ordinance. The City council r~
re-by declares that it would have passed this Ordinance and
each section, subsection, sentence, clause and phrase
thereof,irrespective of the fact that anyone or more sections,
sub-sections, sentences, clauses or phrases be declared
invalid or
unconstitutional.Se ction
XIV:A summary of this Ordinance shall be published and a
certified copy of the full text of this Ordinance shall be posted in the
Office of the City Clerk at least five (5) days prior to the City
Council meeting at which this Ordinance is to be adopted. A summary of
this Ordinance shall also be published once within fifteen (15) days
after this Ordinance's passage in the Orange City News, a newspaper of
general circulation, published and circulated in the City of Orange.
The City Clerk shall post in the office of the City Clerk a certified
copy of the full text of such adopted Ordinance along with the names
of those City Council members voting for and against the Ordinance,
in accordance with Government Code Section 36933. This Ordinance
shall take effect thirty (30) days from and after the date of its
final
passage.1982.ADOPTED this 24th day
of
ATTEST:Juvu'hn (
J, ~CITY CLERK~ Trd 4Ti-~E' ~
RANGE
II
STATE OF CALIFORNIA
COUNTY OF ORANGE ss
CITY OJ? ORANGE
I, MARILYN J. JENSEN, City Clerk of the City of Orange,
California, do hereby certify that the foregoing ordinance
was introduced at the regular meeting of the City Council
held on the 17th day of August , 19...82., and thereafter
at a regular meeting of said City Council duly held on the
24th day of AUQUst , 19...62., was duly passed and adopted
by the following vote, to wit:
AYES: COUNCILMEN: SMITH, BARRERA, MAYOR BEN1, PEREZ, BEYER
NOES: COUNCILMEN: NONE
ABSENT: COUNCILMEN: NONE
WITNESS my hand and seal this 25th day of AUGUst
19 82.
9~~Marilyn J. Je sen
City Clerk of the City of Orange
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