ORD-16-85 BUSINESS TAXES AND REGULATIONSORDINANCE NO. 16-
85 AN ORDINANCE OF THE CITY COUNCIL OF
THE CITY OF ORANGE AMENDING CERTAIN
CHAPTERS OF TITLE 5 OF THE ORANGE MUNICIPAL
CODE CONCERNING BUSINESS TAXES AND
REGULATIONS.WHEREAS, the City Council has determined that
various Chapters of Title 5 of the Orange Municipal Code shall
be revised for purposes of clarity and to provide for
improved procedural methods;
and WHEREAS, the taxes, fees and charges set forth
herein were adopted in Resolution No. 6100, dated June 12,
1984,as a part of the Master Schedule of Fees and
Charges.THE CITY COUNCIL OF THE CITY OF ORANGE DOES ORDAIN
AS
FOLLOWS:Section
I:Chapter 5.06 of the Orange Municipal Code is
hereby amended as
follows:A. Amend Section 5.06.040A to read as
follows:5.06.040 Fees Due and Payable When Application
Filed.A. Manner of Payment. All business tax and
processing fees shall be due and payable when application is filed
for a Business Tax
Certificate.B. Amend Section 5.06.050 to read as
follows:5.06.050 Separate Certificate for Branch
Establishments.A separate Business Tax Certificate must be obtained
for each branch establishment or location of the business
transacted and carried on and for each separate type of business at
the same location, and each Business Tax Certificate
shall authorize the taxpayer to transact and carryon only
the business taxed thereby at the location or in the
manner designated in such Business Tax Certificate; provided
that any person conducting two or more types of businesses at
the same location and under the same management, where all
types of businesses so conducted are subject to tax based on
gross receipts, may at his option pay only one tax fee
calculated on all gross receipts of the businesses under the rate
that applies to the type of business of such person which
requires the highest percentage payment of such gross
receipts.
Section II:
Amend Section 5.10.010 of Chapter 5.10 of the Orange
Municipal Code to read as follows:
D. The processing fee and minimum business tax fee
payable under the gross receipts classifications shall be
due and payable in the case of an original Business Tax
Certificate before the Business Tax Certificate is issued.
In the case of a renewal, the business tax fee shall accompany
the statement of gross receipts for the prior year on the
application for renewal.
Section III:
Amend Section 5.12.050 of Chapter 5.12 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, calling,
or business 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
fifty dollars ($50) per year or at the appropriate rate as
established by Chapter 5.14 or as otherwise prescribed by the
City Council. In the case of an original application for such
a business tax certificate which is based upon gross
receipts,a thirty-five dollar ($35) advance tax deposit shall
be due and payable with the application for the Business
Tax Certificate to offset any tax due should applicant close the
business in the middle of a tax year or wish to convert to a
flat fee.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.
Section IV:Amend Chapter 5.14 of the Orange Municipal Code
to read
as follows:A. Section 5.14.010 is amended
as follows:5.14.010 Advertising. Tax for
advertising (Code Section References 5.52.010 and 5.62.010) shall be
as follows:A. Permanently constructed billboards, $130.
00 per year. Nothing herein contained shall be deemed
or construed as applying to the owners of real estate or their
agents in ORD 16-85
2 -
advertising their property for sale or lease by means of
billboards or advertising sign boards situated upon the
property advertised for sale or lease by such billboards or
advertising sign boards. (Code Section Reference 5.62.010)
B. Sign Posting, $130.00 per year. Nothing in this
subsection shall be construed to affect or apply to any
person posting, affixing, or erecting any business sign on
the premises or building occupied and used in the business
of such person, and which sign advertises the goods, or
business of such person. (Code Section Reference 5.62.010)
C. Moving Pictures or any similar device, $130.00 per
device per year. This subsection shall not apply to theaters
having a Business Tax Certificate under this Chapter.
D. Sound Device Vehicle, $130.00 per year; or at the
option of taxpayer, $25.00 per day. (Code Section Reference
5.68.010)
E. Searchlight, $130.00 per year; or at the option of
the taxpayer, $20.00.
B. Section 5.14.020, 5.14.030, 5.14.040, and 5.14.050
are amended to read as follows:
5.14.020 Amusements. Tax for amusements (Code Section
Reference 5.36.010 and 5.38.010) shall be as follows:
A. Amusement Room. Tax for any public amusement room
without pool tables or billiard tables or bowling alleys
shall be $100.00 per year. (Code Section Reference 5.36.010)
B. Pool Tables or Billiard Tables. Tax for any public
amusement room with pool tables or billiards shall be $100.00
plus $15.00 per pool table or billiard table per year.
C. Bowling Alley. Tax for any public amusement room
with bowling alleys shall be $100.00 plus $15.00 per bowling
alley per year. (Code Section Reference 5.36.010)
5.14.030 Auctions. Tax for auctions where goods,
wares, or merchandise are bought, stored, or exchanged, at
public auction or otherwise, shall be $150.00 per year.
5.14.040 Auto Dismantler. Tax for auto dismantler
shall be $130.00 per year. (Code Section Reference 5.15.020)
5.14.050 Baths, Sauna Baths, Massage Parlors and the
Like. Tax for baths, steam baths, sauna baths, electric
light baths, electric tub baths, shower baths, sponge baths,
massage parlors, or operating any public establishment which
maintains in connection therewith either or both a steam
room, massage room, plunge, bath or sleeping accommodations,
shall be $150.00 per year. (Code Section Reference 5.56.010)
3 -ORD 16-85
C. Section 5.14.060 shall remain unchanged.
D. Section 5.14.070 shall be amended to read as
follows:
5.14.070 Contractor. Tax for any person who is licensed
as a contractor by the State and who does business as a
contractor (Code Section References 5.15.090 and 5.15.100)
shall be based upon gross receipts at the following rates or
as otherwise prescribed by Council:
Gross Receipts per Year Tax per Year
o to $30,000 . . . .
Over $30,000, but less than $50,000.
For each additional $25,000, or
fraction thereof, add.
40.00
50.00
5.00
A. General Contractor. Any person having a fixed
place of business inside the City who engages in the business
of general contracting may elect to pay a business tax of
125.00 per year. (Code Section Reference 5.15.100)
B. Specialty Contractor. Any person having a fixed
place of business inside the City who engages in the business
of specialty contracting may elect to pay a business tax of
75.00 per year. (Code Section Reference 5.15.090)
C. Outside Contractors. Every person not having a
fixed place of business within the City who engages in the
business of general contracting within the City shall pay a
business tax of $125.00 per year, and every person not
having a fixed place of business within the City who engages
in the business of specialty contracting within the City
shall pay a business tax of $75.00 per year; provided that
any such person may elect to pay a business tax under this
section, measured by gross receipts from business done
within this City.
D. Section 5.14.080 shall be amended as follows:
5.14.080 Dancehall, Public--Dinner Dancing Place.
Tax for a public dancehall or dinner dancing place shall
be 300.00 per year. (Code Section References 5.15.
120,5.15.140 and 5.90.
010)E. Section 5.14.090 shall remain
unchanged.F. Amend Section 5.14.100 to read as
follows:5.14.100 Health Spa. Tax for a health spa with
showers shall be $130.
00.G. Section 5.14.110 shall remain
unchanged.H. Amend Sections 5.14.120, 5.14.150, 5.14.
160,5.14.170 and 5.14.180 to read as
follows:ORD 16-85 4 -
If
5.14.120 Junk Dealer. Tax for a junk dealer shall be
130.00 per year. (Code Section Reference 5.15.220)
5.14.150 Pawnbroker. Tax for a pawnbroker shall be
350.00 per year. (Code Section Reference 5.15.240)
5.14.160 Professions. Tax for every person who engages
in any business of a professional nature within the City,
where the principal business activity is the furnishing of
services, shall be based upon average yearly gross receipts
at the following rates:
Gross Receipts Per Year Tax Per Year
o to $20,000 .
Over $20,000, under $40,000.
Over $40,000, under $60,000.
Over $60,000, under $100,000
For each additional $25,000, or
fraction thereof, add. . .
35.00
50.00
65.00
80.00
15.00
Provided, however, that any such person may elect to
pay a business tax of $200.00 per year. Such election must
be made at the time the tax is due and payable under the
terms of this title. (Code Section Reference 5.15.270)
5.14.170 Real Estate Development, Nonresidential. Tax
for commercial real estate development (Code Section Reference
5.15.280) shall be based upon gross receipts at the following
rates:
Gross Receipts Per Year Tax Per Year
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 ...
25.00
50.00
75.00
100.00
125.00
150.00
175.00
200.00
225.00
5.14.180 Real Estate Office. Tax for real estate
office (Code Section Reference 5.15.290) shall be as follows:
A. One Real Estate Broker. Tax for real estate office
with only one real estate broker shall be $65.00 per year.
5 -ORD 16-85
B. One Real Estate Broker and One Other Real Estate
Sales Personnel. Tax for real estate office with one real
estate broker and one other real estate sales personnel
shall be $75.00 per year.
C. One Real Estate Broker and More than One Real
Estate Sales Personnel. Tax for real estate office with one
real estate broker and more than one real estate sales
personnel shall be $95.00 per year.
I. Section 5.14.190 shall remain unchanged.
J. Amend Sections 5.14.200 and 5.14.210 to read as
follows:
5.14.200 Retail Sales, Amusement Center, and Other
Businesses. Any person conducting, managing or carrying on
the business consisting mainly of selling at retail any
goods or conducting and maintaining a recreation park or
amusement center under one general management, or conducting,
managing or carrying on any trade, occupation, calling or
business not otherwise specifically taxed by other sections
of this Chapter shall pay a business tax based on gross
receipts as follows:
Gross Receipts Per Year Tax Per Year
First $30,000 . .
30,00l - $50,000 50,
001 - $75,000 75,001 - $
100,000.100,001 - $150,
000 150,001 - $200,000
200,001 - $300,000 300,
001 - $400,000 400,001 - $
500,000 For each additional $
100,000 gross or fraction
thereof . .35.00 45.00 63.
00 83.00
100.00
110.00
125.00
143.00
160.00
17 .00
5.14.
210 Shooting
Gallery, etc.
Tax for
a shooting gallery, shooting range, archery range, or carrying on
any game of ball rolling, ring throwing, disc throwing,
stick throwing, or any game or games of skill
or science not otherwise specifically provided for in this Chapter, in
which a charge is paid for participating therein,
shall be 130.00 per year.K. Subsections A, Land
M of Section 5.
14.220 are amended to read as follows:ORD 16-85
6 -I
A. Circus, etc., 4,000 Persons. Tax for a circus or
similar exhibition, having a seating capacity of not more
than 4,000 persons, except in a recreation park or amusement
center, as mentioned in Section 5.14.200, shall be $200.00
per day .for the first day, and $100.00 for each succeeding
consecutive day that the same is conducted.
L. Theater, Motion Picture, Vaudeville. Tax for a
theater where motion pictures, or legitimate theater, or
vaudeville shows are exhibited, shall be as follows: ~iCode
Section Reference 5.15.310}
1. For any such stage or motion picture screen
having a seating capacity of less than 1,000 persons, a
business tax of $130.00 per year.
2. For any such stage or motion picture screen
having a seating capacity of 1,000 or more persons, a business
tax of $-2-60". 0:0'"per
year. ,;;
n,; ;,
J.~ -':
0 Hr', ~"_
M. Theater, Outdoor. Tax for an outdoor theater where
moving or motion pictures are exhibited, shall be as follows:
Number of Stalls Tax Per Year
First 500
Allover 500.
275.00
per stall .40
Separate business tax certificates shall be obtained for
snack bars, food stands or other concessions.
N. Sections 5.14.230, 5.14.240 and 5.14.250 are
amended to read as follows:
5.14.230 Skating Rink. Tax for an ice skating, skateboard,
or roller skating rink, enclosure or park shall be $200.00
per year.
5.14.240 Solicitor and Peddler. Tax for solicitor and
peddler shall be as follows: (Code Section Reference 5.66.010)
A. Solicitor and Peddler. Tax for a solicitor or
peddler having a fixed place of business within the City
shall be $35.00 per year unless the person or persons for
whom he is peddling goods have a principal solicitor's, or
peddler's Business Tax Certificate, as provided in Sub-
section D.
B. Solicitor and Peddler--Not Regularly
Established.Tax for a solicitor or peddler not having a regularly
established business within the City, whether a resident of the City
or not, shall be $130.00 per year unless the person or
persons for whom he is peddling goods have a prinicipal solicitor'
s or peddler's Business Tax Certificate, as provided
in Subsection
D.7 -ORD 16-85
n __
nn_~
C. Solicitor and Peddler--Exception. No business
tax shall be charged to any person who peddles his own
farm products raised by the person peddling
same.D. Principal Solicitor's or Peddler's Business
Tax Certificate. Any person, firm or corporation, either
employing or contracting with one or more individuals to have
such individuals solicit the retail sale of any goods,
wares,merchandise, services, or other things of value for
future delivery, or to sellar peddle goods, wares and
merchandise as set forth in Section 5.66.010 may obtain a
principal solicitor's or peddler's Business Tax Certificate and pay
a tax of $300.00 per year, in
advance.5.14.250 Swap Meet. Tax for any persons, firm
or entity conducting, managing, or carrying on the business
of,or providing the facilities for, the conduct of any
swap meet, seller's meet, flea market or similar activity
shall pay a business revenue tax of $35.00 per year payable at
the beginning of the start of the business, plus 50 cents
per stall per day for each day such stall is used for swap
meet
purposes.I.n addi. twn to the foregoing taxes, the &wap
meet operator shall pay to the City $15.00 for each day the
swap meet is conducted during the calendar year, provided
such 15.00 tax shall be payable only if there are at least
fifty 50) sellers present at the swap meet on the particular
day.This $15.00 per day tax shall be due and payable on
or before the fifteenth (15th) day of the succeeding
month.Providing, however, that if there are an average
of less than fifty (50) sellers per day for each day the
swap meet is conducted during a calendar year, the
aforementioned swap meet operator shall pay $10.00 per day for each
such day. This $10.00 per day tax shall be due and payable on
or before the fifteenth (15th) day of the succeeding
month.O. Amend Section 5.14.270 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:ORD 16-85 8 -
Gross Receipts Per Year Tax Per Year
First $25,000 ...
25,001 - $ 100,000.100,
001 - $ 200,000.200,001 - $
300,000.300,001 - $. 400,
000.400,001 - $ 500,000.
500,001 - $1,000,000.
Each additional $1,000,000 or
fraction thereof, add 25.00
60.00 75.00
100.00
125.00
150.00
200.00
50.00
Section V:
Amend Section
5.32.
030 of
Chapter 5.32 of the Orange Municipal Code to read as follows:
5.32.030 Permit Fees--Payable
with Application. All Business Permit fees shall be
due and payable when application is filed for a Business
Permit. Only one investigation fee will be charged where multiple
permits are applied for at the time of the initial
application submittal only.Section VI:Amend Section 5.
36.080
of Chapter 5.36 of the Orange Municipal Code to read as
follows:5.36.090 Permit Fee.
Each application shall be accompanied by a permit fee of $
37.50 per applicant.Section VII:Amend Section 5.
37.020
of Chapter 5.37 of the Orange Municipal Code to read,as
follows:5.37.020 Permit Requirements
and Fees. The operator of any antique shop may,
in lieu of the secondhand dealer's permit required by Section 5.
58.020, apply for and obtain a special permit to conduct an
antique shop. Such application shall be made to the
Business Services Coordinator who shall refer all such applications to
the Chief of Police for investigation that such permittee's
antique shop is in accordance with the definition set
forth in this chapter.Every application hereunder must be
accompanied by a permit fee of $15.00. Accompaning
the application, such permittee shall pay to the Business
Services Coordinator such tax fees as are required for a
valid business tax certificate issued by the City to cover
his business activity.9 -ORD 16-85
Section VIII:
Amend Section 5.38.080 of Chapter 5.38 of the Orange
Municipal Code to read as follows:
5.38.080 Permit Fee. Each application shall be
accompanied by a permit fee of $37.50.
Section IX:
Amend Section 5.40.050 of Chapter 5.40 of the Orange
Municipal Code to read as follows:
5.40.050 Permit Fee. Each application shall be
accompanied by a permit: fee,of $37.50., ."
Section X:
Amend Section 5.41.040 of Chapter 5.41 of the Orange
Municipal Code to read as follows:
5.41.040 Permit Fee. The permit fee shall be $37.50
per applicant.
Section XI:
Amend Section 5.42.070 of Chapter 5.42 of the Orange
Municipal Code to read as follows:
5.42.070 Permit Fee. Each application shall be
accompanied by a permit fee of $37.50.
Section XII:
Amend Chapter 5.44 of the Orange Municipal Code by
adding Section 5.44.210 to read as follows:
5.44.210 Permit Fee. Each application shall be
accompanied by a permit fee of $37.50.
Section XIII:
Amend Section 5.56.040B of Chapter 5.56 of the Orange
Municipal Code to read as follows:
B. Each application shall be accompanied by a permit
fee of $37.50.
ORD 16-85 10 -0
Section XIV:
Amend Chapter 5.57 of the Orange Municipal Code by
adding Section 5.57.070 to read as follows:
5.57.080 Permit Fee. Each application shall be
accompanied by a permit fee of $37.50.
Section XV:
Amend Section 5.58.120 of Chapter 5.58 of the Orange
Municipal Code to read as follows:
5.58.120 Permit Fee. The permit fee shall be $37.50
per applicant.
Section XVI:
Amend Chapter 5.66 of the Orange Municipal Code by
adding Section 5.66.100 to read as follows:
5.66.100 Permit Fee. Each application shall be accompanied
by a permit fee of $37.50.
Section XVII:
Amend Chapter 5.70 of the Orange Municipal Code as
follows:
A. Amend Section 5.70.070 to read as follows:
5.70.070 Liability and Property Damage Insurance.
Prior to the erection of any structure in connecton with a
special event, the operator or operators of the event shall
furnish certificates to the City Manager showing that there
is in full force and effect liability and property damage
insurance covering every activity of the proposed Special
Event in a minimum amount of $300,000 for death or injury to
one person and $500,000 for death or injury of more than one
person in anyone accident and $50,000 property damage, or,
in such additional amount as deemed necessary by the City
Manager; provided, however, that maximum insurance coverage
that may be required shall not exceed $500,000 for injury to
one person and $1,000,000 for death or injury to more than
one person in any accident and $100,000 property damage.
City shall be named as insured or additional insured and all
insurance shall be primary, not contributing to any other
insurance held by City.
11 -ORD 16-85 1
B. Add Section 5.70.100 to read as follows:
5.70.100 ~ermit Fee. Each application shall be
accompanied by a permit fee of $37.50.
Section XVIII:
Amend Chapter 5.72 of the Orange Municipal Code to read
as follows:
A. Amend Section 5.72.070 to read as follows:
5.72.070 Liability and Property Damage Insurance.
Prior to the erection of any structure in connection with a
special pageant, the sponsoring nonprofit organization shall
furnish certificates to the City Manager showing that there
is in full force and effect liability and property damage
insurance covering every activity of the proposed special
pageant in a minimum amount of $300,000 for death or injury
to one person and $500,000 for death or injury of more than
one person in anyone accident and $50,000 property damage,
or, in such additional amount as deemed necessary by the
City Manager; provided, however, that maximum insurance
coverage that may be required shall not exceed $500,000 for
injury to one person and $1,000,000 for death or injury to
more than one person in any accident and $100,000 property
damage, City shall. be named as insured Qr additional
insured and all 'insur'ance shall be primary, not contributing
to any other insurance held by City.
B. Add Section 5.72.100 to read as follows:
5.72.100 Permit Fee. Each application shall be
accompanied by a permit fee of $37.50.
Section XIX:
Amend Section 5.76.060 of Chapter 5.76 of the Orange
Municipal Code to read as follows:
5.76.060 Permit Fee. The permit fee shall be $37.50
per applicant.
Section XX:
Amend Chapter 5.78 of the Orange Municipal Code to read
as follows:
A. Amend Section 5.78.040 to read as follows:
ORD 16-85 - 12 -n
5.78.040 Permit Fee. Every person requesting a
permit under this chapter shall pay, in addition to any
Business Tax which the permittee shall be required to pay,
the sum of $37.50 per application and $20.00 per vehicle for
hire.
B. Amend Section 5.78.090 to read as follows:
5.78.090 Driver's Permit Fee. Such application shall
be accompanied by a permit fee in the amount of $37.50
renewable at $15.00 for each succeeding year.
Section XXI:
Amend Section 5.80.070 of Chapter 5.80 of the Orange
Municipal Code to read as follows:
5.80.070 Permit Fee. The permit fee shall be $15.00
per applicant.
Section XXII:
Amend Section 5.88.070 of Chapter 5.88 of the Orange
Municipal Code to read as follows:
5.88.070 Permit Fee. A fee of $37.50 for the applicant
as well as $37.50 for each entertainer to be engaged under
applicant's permit shall be paid to City upon the filing of
each application for the purpose of defraying the expenses
incidental to the processing of the application. Prior to
engagement, the applicant shall pay to City a fee of $37.50
for each subsequent entertainer to be included in his permit
as an amendment thereto.
Section XXIII:
Amend Section 5.90.050 of Chapter 5.90 of the Orange
Municipal Code to read as follows:
5.90.050 Permit--Application--Fee. A fee of $
37.50 shall be paid upon the filing of each application
for a permit for the purpose of defraying the
expenses incidental to the processing of
the application.13 -ORD 16-
Section XXIV:
Amend Section 5.96.090 of Chapter 5.96 of the Orange
Municipal Code to read as follows:
5.96.090 Permit Fee. The permit shall be $37.50 per
applicant.
ADOPTED this 23 rd day of April 1985.
ty of Orange
ATTEST:
MARILYN J. JENSEN
City Clerk of the City of Orange
1 : (j~ ~Af &f#Jl~. i&.-i/C
DEPUTY CITIr CLERK
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss
CITY OF 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 16 th day of April , 1985, and
thereafter at a regular meeting of said City Council duly
held on the 23 rd day of April , 1985 was duly
passed and adopted by the following vote, to wit:
AYES:COUNCILMEN: SMITH, BARRERA, M,WOR BEAM, PEREZ, BEYER
NOES:COUNCILMEN: NONE
ABSENT:COUNCILMEN: NONE
MARILYN J. JENSEN
City Clerk of the City of Orange
f:t&uuU/4'tJ,.
DEPUTY <(!TY
J///fLL:t'-CLERK
ORD
16-85 14 -