Anaheim Municipal Code Ch. 3.04 General Provisions

The following words and phrases wherever used in this title shall be construed as defined in this section, unless from the context a different meaning is intended or unless a different meaning is specifically defined and more particularly directed to the use of such words or phrases:

.010 “Average number of employees,” as used in this title, means the average number of persons employed daily in the person's business for the preceding period of one year and shall be determined by ascertaining the total number of hours of service performed by all employees during the preceding year, including paid leave, dividing the total number of hours of service by the full-time equivalent (two thousand eighty hours). In computing the average number of employees, fractions of numbers shall be rounded to the nearest whole number with one-half or greater being rounded up and less than one-half being rounded down.

.020 “Business” shall include professions, trades, and occupations, and all and every kind of calling, whether or not carried on for profit.

.030 “City” shall mean the City of Anaheim, a municipal corporation of the State of California, in its present incorporated form or in any later reorganized, consolidated, enlarged, or reincorporated form.

.040 “Collector” shall mean the Finance Director of the City of Anaheim or such other official charged with the administration of this title or his or her designee.

.050 “Cost of doing business” shall mean that amount which is equivalent to the volume of business performed, where the business of any local office, facility, agent, broker, or employee is that of performing administrative or management related services in connection with sales or services performed or rendered elsewhere. The amount shall be computed by determining the total cost of maintaining said local office, facility, agent, broker or employee. Said total cost of maintaining said local office, facility, agent, broker or employee shall include, but is not limited to the wages, salaries, commissions, bonuses, rent, and/or depreciation, telephone, postage, utilities, janitorial and other expenses allocated for maintenance of the office, facility, agent, broker or employee.

.055 “Employee” shall mean either: (1) any person engaged or employed by any business which business withholds, or is required to withhold, compensation for the purpose of paying State or Federal Taxes as required by the Franchise Tax Board or Internal Revenue Service, or (2) any person who is regarded as an employee of a business for purposes of the workers’ compensation laws of the State of California (including, without limitation, a real estate agent working for, or engaged by, a real estate broker) and which business is subject to the provisions of this title.

.060 “Engaged in business” shall mean the conducting, operating, managing or carrying on of a business, whether done as owner, or by means of an officer, agent, manager, employee, servant, lessee or otherwise, whether operating from a fixed location in the City or coming into the City from an outside location to engage in such activities. As to business conducted within the City, whether the business establishment is located within or outside the City, every such sale, service or other transaction shall be deemed to have occurred within the City for purposes of the business license tax.

.065 “Apartment house” shall mean one or more structures located within the City, which structure(s) contain in aggregate a total of five or more dwelling units, being operated by one person.

.070 “Gross receipts” shall include the total amount of money, credits or other things of value actually received or receivable as part of or in connection with any transfer or sale of any materials, goods, wares, merchandise or other things of value or for the performance of any act or service, of whatever nature it may be, for which a charge is made, credit allowed or other thing of value received, whether or not such act or service is done as part of or in connection with the sale of materials, goods, wares or merchandise.

The following shall be included in “gross receipts”: all receipts including 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 materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever.

The following shall be excluded from “gross receipts”:

(1) Cash discounts allowed and taken on sales;

(2) Credit allowed on property accepted as part of the purchase price and which property is later intended to be sold;

(3) Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;

(4) Such part of the sale price of property returned by purchasers upon rescission of the contract of sale as is refunded either in cash or by credit;

(5) 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, provided the agent or trustee has furnished the Collector with the names and addresses of the others and the amounts paid to them;

(6) Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded; and

(7) That portion of the receipts of a general contractor which represent payments to subcontractors, provided that such subcontractors are licensed under this title, and provided the general contractor furnishes the Collector with the names and addresses of the subcontractors and the amounts paid each subcontractor.

In computing gross receipts under this title there shall be deducted the amount of gross receipts which has been the measure of a business license tax paid to any other city or county.

As to a business established outside the City but maintaining an office within the City through an agent, broker, or employee, “gross receipts” shall include the total sales or receipts attributable to the local office or facility, agent, broker or employee operating within the City.

In the event separate sales or receipt records are not maintained for said local office or facility, agent, broker or employee operating within the City, or in the event any retailing, wholesaling, manufacturing, or processing activity conducted thereat does not generate gross receipts as hereinabove defined, or in the event said local office or facility, agent, broker, or employee operating within the City is engaged in providing administrative or management related services, including, but not limited to record keeping, data processing, research and development, advertising, public relations, personnel administration, or legal services in connection with sales or services performed or rendered at a location outside the City, the business license tax shall be based upon an amount equivalent to the cost of doing business as defined in subsection .050 of Section 3.04.010.

As to a business established within the City but maintaining a local branch office or establishment through an agent, broker, or employee engaged in providing administrative or management related services as hereinabove defined within the City, the business license tax shall be based upon an amount equivalent to the cost of doing business.

As to a business established outside the City but transacting and carrying on business within the City, or otherwise performing or rendering services solicited, negotiated, or contracted for within the City, whether or not by a principal or through an agent or employee, “gross receipts” shall include the total fees, commissions, or other receipts attributable to the sale of all goods, merchandise of services solicited, negotiated or contracted for within the City.

.075 “Location” shall mean the that place where the business is conducted whether at a single address or multiple addresses that are contiguous. If a business entity conducts business at two or more addresses which are not physically contiguous, each such noncontiguous address shall constitute a separate location. In the case of electronic transactions, the place where the seller is located is deemed the “location” for purposes of this Title.

.080 “Person” includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, joint ventures, clubs, Massachusetts Trusts, business or common law trusts, societies, and individuals transacting and carrying on any business in the City of Anaheim, other than as an employee.

.085 “Public amusement room” shall mean every room, suite, tent, or other space within any structure in which any person provides electronic or mechanical games of skill or chance to the public for consideration including, but not limited to, billiard rooms, bowling alleys and video game arcades.

.090 “Sale” shall include (i) the transfer, in any manner or by any means whatsoever, of title to property for a consideration; (ii) the serving, supplying, or furnishing for a consideration of any property; and (iii) a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price. The foregoing definitions shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law.

.100 “Sworn statement” shall mean an affidavit sworn to before a person authorized to take oaths, or a declaration or certification made under penalty of perjury. (Ord. 5368 § 1 (part); May 18, 1993; Ord. 5501 § 2; June 13, 1995; Ord. 5796 §§ 1 - 6; January 8, 2002; Ord. 6009 § 1; December 20, 2005.)

This title is enacted solely to raise revenue for municipal purposes and is not intended for regulation. No business license issued under the provisions of this title shall be construed as authorizing the conduct or continuance of any business. (Ord. 5368 § 1 (part); May 18, 1993.)

Persons required to pay a license tax for transacting and carrying on any business under this title shall not be relieved from the payment of any license or permit tax or fee for the privilege of doing such business required under any other ordinance of the City and shall remain subject to the regulatory provisions of other ordinances. (Ord. 5368 § 1 (part); May 18, 1993.)

Neither the adoption of this title nor its superseding of any portion of any other ordinance of the City 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.

Where a business license for revenue purposes has been issued to any person by the City and the tax paid for the business for which the license has been issued under the provisions of any ordinance heretofore enacted and the term of such license has not expired, then the business tax prescribed for said business by this title shall not be payable until the expiration of the term of such unexpired business license. (Ord. 5368 § 1 (part); May 18, 1993.)

There are hereby imposed upon the businesses, trades, professions, callings and occupations specified in this title license taxes in the amounts hereinafter prescribed. It is unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the City without first having procured a license from the City to do so or without complying with any and all applicable provisions of this title.

This section shall not be construed to require any person to obtain a license prior to doing business within the City if such requirement conflicts with applicable statutes of the United States 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 or of the State of California shall be liable for payment of the tax imposed by this title to the extent permitted by law.

Nothing contained in this chapter shall be construed to require any person nineteen years of age, or under, and enrolled as a full-time student in any public or private elementary, junior high or high school, to obtain a license pursuant to this chapter provided he has no employee or employees working for him. (Ord. 5368 § 1 (part); May 18, 1993.)

The amount of any business tax and penalty imposed by the provisions of this title shall be deemed a debt to the City. The City may pursue any legal remedies available to it for the collection of any delinquent business tax, penalties, and administrative costs incurred in connection therewith, including attorney fees, which amounts shall also be deemed debts owed to the City. The Collector also shall be authorized to establish the minimum amount of tax, penalty or interest that the City shall collect or refund if the amount to be collected or refunded does not exceed the cost of processing the tax or refund. (Ord. 5368 § 1 (part); May 18, 1993.)

When any person shall by use of any sign, circular, business cards, telephone book, newspaper, television, radio, Internet or other electronic medium, advertise, hold out, or represent that such person is in business in the City, or when any person holds an active license or permit issued by a governmental agency indicating that such person is in business in the City, and such person does not deny by a sworn statement given to the Collector that such person is not conducting a business in the City, after being requested to provide such a sworn statement by the Collector, then these factors shall be considered prima facie evidence that such person is conducting a business in the City for purposes of this Title. (Ord. 5368 § 1 (part); May 18, 1993; Ord. 5796 § 7; January 8, 2002.)

No license shall be issued to any person failing to obtain and present any land use permit or building permit required for the conduct of such business or activity by Title 15 or Title 18 of this Code, or who has failed to obtain and present any other regulatory permit or otherwise comply with any other provision of this Code having to do with the regulation of any trade, business or occupation. The City may revoke any license inadvertently issued in violation of this section without liability to the City. (Ord. 5368 § 1 (part); May 18, 1993.)

All fees, penalties and other monies received by the Collector pursuant to the provisions of this title shall be deposited in the General Fund of this City upon the business day next following the receipt of the same.

The Collector shall keep full, adequate and accurate records pertaining to the issuance of licenses under this title and the collection of all fees, penalties and other moneys in connection therewith. (Ord. 5368 § 1 (part); May 18, 1993.)

A separate business license under this title shall be obtained for each branch establishment or location of the business engaged in business in the City, and each license shall authorize the holder to engage only in the business licensed thereby at the location or in the manner designated in such license.

Every person who operates any business, whether upon a cost rental or commission basis as a concession or upon rented floor space in or upon the premises of any person holding a license under any provision of this title shall obtain a separate and independent license pursuant to the appropriate provision of this title and shall be subject to all of the provisions hereof. (Ord. 5368 § 1 (part); May 18, 1993.)

Except as otherwise provided in this title, any person conducting, managing or carrying on two or more businesses at the same location shall apply for and obtain a license for each such business, provided that in the case where the tax upon each business is based on gross receipts, the gross receipts may be combined and one business tax paid on the basis of the combined total gross receipts of the several businesses and one business license shall be issued. In the event the tax for each business so combined is based on gross receipts under different tax rate schedules, such person shall pay a license tax for the combined total gross receipts of the several businesses based on that tax rate schedule applicable to the business activity producing the greatest amount of gross receipts. (Ord. 5368 § 1 (part); May 18, 1993.)

.010 None of the business taxes provided for by this title shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the Constitutions of the United States or the State of California.

.020 In any case where a business tax is believed by a tax license holder or applicant for a license to place an undue burden upon interstate commerce, or be violative of such constitutional clauses, he may apply to the Collector for an adjustment of the tax. Such application may be made before, at, or within six months after payment of the prescribed business tax. The applicant shall, by sworn statement and supporting testimony, show his method of business and the gross volume or estimated gross volume of business and such other information as the Collector may deem necessary in order to determine the extent, if any, of such undue burden or violation. The Collector shall then conduct an investigation and, after having first obtained the written approval of the City Attorney, shall fix as the business tax for the applicant an amount that is reasonable and nondiscriminatory, or if the business tax has already been paid, shall order a refund of the amount over and above the business tax so fixed. In fixing the business tax to be charged, the Collector shall have the power to base the tax upon a percentage of gross receipts or any other measure which will assure that the tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the business tax as prescribed by this title. Should the Collector determine the gross receipts measure of business 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 City, or at the end of each three-month period, a sworn statement of the gross receipts and pay the amount of tax therefor; provided, that no additional business tax during any one calendar year shall be required after the tax license holder shall have paid an amount equal to the annual business tax as prescribed in this title. (Ord. 5368 § 1 (part); May 18, 1993.)

.010 Nothing in this title shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or of the State of California from the payment of such taxes as are herein prescribed. Specifically, the following are hereby exempted from the provisions of this title.

(1) Banks, pursuant to Article XIII, Section 27 of the California Constitution;

(2) Insurers, pursuant to Article XIII, Section 28, of the California Constitution; (this section shall not exempt brokers who are independent contractors and agents of the insured rather than of the insurer);

(3) Any state alcoholic beverage licensees engaged in the manufacture, sale, purchase, possession, or transportation of alcoholic beverages within the state to the extent that a city may not levy a license tax upon such licensee under the provisions of Article XX, Section 22 of the California Constitution;

(4) Those disabled veterans and others exempted pursuant to Division 7, Part 1, Chapter 1 of the Business and Professions Code, beginning with Section 16000 thereof, or any successor provision thereto;

(5) Any institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes or from which profit is not derived, either directly or indirectly, by any individual; nor shall any license tax be required for the conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects within the City whenever the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated to any church or school or to any religious or benevolent purpose; nor shall any license tax be required for the conducting of any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, state, county or municipal organization or association whenever the receipts of any such entertainment, dance, concert, exhibition or lecture are to be appropriated for the purpose and objects for which such organization or association was formed and from which profit is not derived, either directly or indirectly, by any individual; provided, however, that nothing in this section shall be deemed to exempt any such organization or association from complying with any of the provisions of this Code requiring a permit from the City Council or any commission or officer to conduct, manage or carry on any profession, trade, calling or occupation.

.020 Any person claiming an exemption pursuant to this section shall file a sworn statement with the Collector, on a form provided by the Collector, stating the facts upon which exemption is claimed, and in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this title.

The Collector shall, upon a proper showing contained in the sworn statement, issue a business license to such person claiming exemption under this section without payment to the City of the business tax required by this title.

The Collector, after giving notice and a reasonable opportunity for hearing to a license holder, may revoke any license granted pursuant to the provisions of this section upon determining that the holder is not entitled to the exemption, as provided in this title. (Ord. 5368 § 1 (part); May 18, 1993; Ord. 5796 § 8; January 8, 2002.)

Any person required or desiring to obtain a business license pursuant to this Title shall apply therefor by submitting the information required by the Collector to the City in the manner designated by the Collector. Such information shall include the name of the applicant, the ownership of the business involved, and the following information:

.010 The name, location and exact nature or kind of business, profession, show, exhibition, game, occupation or enterprise for which the license is requested;

.020 The place where such business, profession, show, exhibition, game, occupation or enterprise is to be carried on, and if the same is not to be carried on at any permanent place of business, the places of residences of the owners of the same;

.030 The applicant may submit a declaration in writing attesting to the applicant’s business year which shall include the commencement and ending dates of the applicant’s business year. For purposes of this Title, such declared business tax year shall be deemed the business' license period pursuant to Section 3.04.200 of this Code. Thereafter, a licensee shall be required to promptly report any change of such business tax year.

.040 Any person who contracts, sells or delivers any goods, wares, or merchandise in the City for which sales or use tax is payable and who is required to report and pay such sales and use tax to the State shall obtain an appropriate California State Board of Equalization permit and furnish the Collector with his sales tax number and shall report separately in his return to the State the amount of receipts from sales for use in the City and shall pay the required sales or use tax on such receipts. Any such person who fails to do so shall be deemed guilty of a misdemeanor violation of this chapter;

.050 Any further information which the Collector may require to enable him to issue the type of license for which application is made;

.060 In the event that application is made for the issuance of a license to a person doing business under a fictitious name, the application shall set forth the names and place of residence of those owning said business, profession, show, exhibition, game, occupation or enterprise; and

.070 If the application is for a Hobby Business as defined in Chapter 3.18 of this Title, the applicant shall declare the amount of gross receipts for the twelve (12) month period for which the license is sought.

.080 If the application is for Contractors as defined in Chapter 3.24 of this Title, at least ten (10) business days prior to final inspection, Contractors shall under penalty of perjury provide a complete list of all subcontractors, professional services or individuals for which a license is required under this Title on a form provided by the Collector and/or the Building Official as that term is defined in Chapter 15.05 of Title 15.

.090 If the application is for Contractors as defined in Chapter 3.24 of this Title that perform work on a project consisting of 1) construction of 20 or more new residential dwelling units; 2) remodel or renovation of 20 or more existing residential units, provided that the valuation of such remodel or renovation is $1,000,000 or more; 3) construction of 20,000 or more square feet of new commercial and industrial building area; or, 4) remodel or renovation of 20,000 square feet of commercial or industrial building area, provided that the valuation of such remodel or renovation is $1,000,000 or more, the information provided pursuant to subsection .080 of Section 3.04.140 shall be provided prior to permit issuance and also prior to final inspection, and shall disclose any final determinations pertaining to state or federal labor code violations and any criminal convictions, judgments or penalties paid to a government agency related to the provisions of the California Labor Code or the Federal Labor Standards Act within the prior 5 years.

.091 At any time between permit issuance and final inspection, if a change occurs in any information submitted to the City pursuant to subsection .090, Contractors shall submit updated information to the City within 72 hours of Contractors' knowledge of such change, excluding weekends and Holidays. If a Contractor is a subcontractor, the subcontractor must submit updated information to the Contractor within 72 hours of subcontractor's knowledge of such change, excluding weekends and Holidays.

.095 It shall be unlawful for any applicant to fail to comply with the requirements of this section and failure to comply shall be deemed to be a violation of Chapter 3.04. Failure to provide correct, accurate and complete information to the Building Official is also a violation of Chapter 15.03 and the City shall have the unqualified right to suspend or revoke building permits pursuant to the California Building Code as adopted by the City of Anaheim pursuant to Chapter 15.03. (Ord. 5368 § 1 (part); May 18, 1993; Ord. 5640 § 1; Aug. 18, 1998; Ord. 5796 §§ 9, 10; January 8, 2002; Ord. 6562 § 1; November 28, 2023; Ord. 6607 §§ 1, 2; April 8, 2025.)

A minimum charge is required for the processing of any initial or renewed license application in such amount as does not exceed the reasonable cost to the City of processing each such application. This charge shall be in addition to the business license tax and shall not be prorated. The charge shall not be refunded if the application is rejected. However, if after receipt of applicant's written notification of cancellation, no required inspection or investigation has taken place pursuant to any applicable provision of this Code, and no business activity has been transacted or carried on, then, in that event, a refund request for all inspection or investigation fees paid exceeding the application processing charge may be made pursuant to Section 3.04.310(d). In no event, however, shall the application processing charge be made refundable, other than as part of a refund made pursuant to Section 3.04.310(b). The Collector may waive the processing charge in the case of a bona fide non-profit, charitable, or otherwise fee-exempt licensee.

The provisions of this chapter notwithstanding, the following application categories shall pay an application processing charge in an amount established by resolution of the City Council: (a) Initial period application processing charge; (b) renewal application processing charge. (Ord. 5368 § 1 (part); May 18, 1993.)

In all cases, the applicant for the renewal of a business license shall submit to the Collector for his guidance in ascertaining the amount of the tax to be paid by the applicant, a sworn statement, upon a form to be provided by the Collector, setting forth such information concerning the applicant's business during the preceding year as may be required by the Collector to enable him to ascertain the amount of the tax to be paid by the applicant pursuant to the provisions of this title. (Ord. 5368 § 1 (part); May 18, 1993.)

Every person required to pay a business tax under the provisions of this title, who has made application as hereinabove prescribed, and who has paid the prescribed tax, shall be issued a business license which contains the following information:

(1) The name of the person to whom the license is issued;

(2) The name of the business licensed;

(3) The place where such business is to be transacted and carried on;

(4) The date of the expiration of such license; and

(5) Such other information as may be necessary for the enforcement of the provisions of this title.

In no case shall any mistake of the Collector in stating the amount of a license prevent or prejudice the collection by the City of what should be actually due from any person carrying on any business, profession, show, exhibition, game, occupation or enterprise subject to a license under the provisions of this title. (Ord. 5368 § 1 (part); May 18, 1993.)

.010 No business license issued pursuant to this title shall be transferable; provided, that where a license is issued indicating a person is transacting and carrying on a business at a particular place under a particular name, such license holder, upon application therefor, and payment of an application processing charge pursuant to Section 3.04.145 may obtain a new license showing some other location and/or name of the business.

.020 No person shall loan his business license to another. (Ord. 5368 § 1 (part); May 18, 1993.)

A duplicate license may be issued by the Collector to replace any license previously issued hereunder which has been lost or destroyed upon the licensee filing statement of such fact, and at the time of filing such statement paying to the Collector a duplicate license fee in an amount established by resolution of the City Council. (Ord. 5368 § 1 (part); May 18, 1993.)

.010 Any person transacting and carrying on business at a fixed location in the City shall keep the business license posted in a conspicuous place upon the premises where such business is carried on.

.020 Any person transacting and carrying on business but not operating at a fixed location in the City shall keep the business license on his or her person at all times while transacting or carrying on the business for which it is issued. Such person shall display the business license to any license collector, code enforcement officer or peace officer upon request. (Ord. 5368 § 1 (part); May 18, 1993; Ord. 5796 § 11; January 8, 2002.)

.010 All business taxes shall be paid to the Collector in lawful money of the United States.

.020 Unless otherwise specifically provided herein, all business taxes shall be due and payable as follows:

(1) Daily taxes: Due on its effective date;

(2) Annual taxes:

(a) Taxes based on flat rate and average number of employees are due on the annual anniversary date of issuance of the license. For purposes of this Title anniversary date shall mean one year from the date a license is issued or from any renewal thereof.

(b) Taxes based on gross receipts shall be due in accordance with the license period. For purposes of this chapter "license period" shall be defined as the licensee's designated business year.

(c) The term "business year" as used in this Title for gross receipts tax purposes shall mean the one year period designated by the licensee pursuant to subsection .030 of Section 3.04.140 of this Code or, in the absence of any such designation by the licensee, the one year period commencing on January 1st of each year or such other year as determined by the Collector;

(3) All existing, valid licenses on the effective date of this chapter shall remain in effect until the stated date of expiration. If a licensee paying under gross receipts elects to modify his license period to other than a calendar year, proration shall be made pursuant to the method described hereinbelow in subsection .030 of this Section 3.04.200.

Except as otherwise provided, all new business licenses issued after the effective date of this chapter shall be issued on an annual basis.

.030 Application — First Business Tax License.

(1) Every person required to pay a business tax under the provisions of this title shall make application to the Collector upon a form provided by the Collector, and shall provide that information required by the Collector to enable issuance of the business tax license.

(2) Upon application for a first business tax license for a business taxed on the basis of gross receipts, an applicant shall be required to pay the tax applicable to the business based upon the applicant's estimate of gross receipts to be generated over the remainder of the applicant's license period. At the end of such license period, the applicant shall complete a statement of actual gross receipts generated during the said period of time. The actual tax due shall be calculated based upon these figures, and the initial payment made shall be deducted therefrom to determine whether an additional payment or refund is due. In the event a refund is due, that amount shall be applied to the following license period tax liability. Thereafter, business license taxes shall be paid based upon the actual gross receipts generated during the previous license period.

.040 Renewal of Business License. At the end of each license period, each licensee shall file with the Collector a statement, of facts pertinent to said licensee's tax classification so as to enable the Collector to determine the applicable tax due, during such license period. The business licensee shall pay a business license tax based upon the aforementioned statement of facts, which payment shall be in addition to any adjusted payments made with respect to the issuance of a first license.

.050 Supporting Statements. The statement required under Section 3.04.240 of this Title shall be submitted on all business licenses on or before thirty days following the end of the year applicable to such business as before set forth, and any additional sums payable by reason of such statement shall accompany the return or statement. No renewal license shall be issued until the full amount due and payable by reason of the statement and return for the previous year has been paid in full.

.060 Supporting Statements — Termination of Business. In the event that a business licensed under this Title shall cease operations before the end of the license period, then the statement required by Section 3.04.240 of this Title shall be submitted on or before thirty days following the ceasing of business. Any additional sums payable by reason of such statement shall accompany such statement. In no event shall any portion of the annual tax be refundable in the event a business shall cease operation. (Ord. 5368 § 1 (part); May 18, 1993.)

Notwithstanding any other provision hereof, any business which fails to pay any license tax imposed by this Title when due shall pay a penalty of ten percent or ten dollars, whichever is greater, for each month, or a portion thereof, the license tax payment is overdue, which penalty shall be added by the Collector on the first day immediately following the due date thereof; provided, however, that the amount of such penalty shall in no event exceed one hundred percent of the tax due.

No license shall be issued, nor shall one which has been suspended or revoked be reinstated or reissued, to any person who, at the time of applying therefor, is indebted to the City for any delinquent business tax unless first making arrangements with the Collector to pay such delinquent business tax.

When the last day of the month in which the business license tax is due falls on a Saturday, Sunday, or a state or national holiday, payment of the business license tax may be made without penalty on the first working day of the succeeding month. Penalties in such cases shall attach on the second working day of the succeeding month.

For purposes of this Title 3, postmarks shall be accepted as the date of payment made, providing the transmitting envelope contains a United States Postal Service postmark indicating a cancellation date not later than the payment due date. Otherwise, the date of payment shall be the date on which payment is actually received by the Collector.

Notwithstanding any other provision of this Title and in addition to any penalty payable pursuant to this section, any business which fails to remit any tax and/or penalty imposed by this Title within the time specified herein shall pay to the City, as interest upon such tax and penalty due, an additional amount equal to one and one-half percent thereof per month calculated from the first day of delinquency to the date of payment.

In the event the business remits payment to the City of any tax due hereunder but fails to remit payment in full of any interest and penalties accruing upon said tax to the date of such payment, interest at the rate specified in this Section 3.04.210 herein shall accrue and be due to City by the business upon the amount of said unpaid interest and penalties to the date of payment thereof. (Ord. 5368 § 1 (part); May 18, 1993; Ord. 5796 § 12; January 8, 2002.)

No business license issued under the provisions of this Title shall be construed as authorizing the conduct of or continuance of any illegal or unlawful business. (Ord. 5368 § 1 (part); May 18, 1993.)

The Collector may make rules and regulations not inconsistent with the provisions of this Title as may be necessary or desirable to aid in the enforcement of the provisions of this Title. The rules and regulations shall be in writing and filed in the office of the Collector. (Ord. 5368 § 1 (part); May 18, 1993.)

In all cases where the license is based upon gross receipts, the licensee shall submit to the Collector, for his guidance in ascertaining the amount of the license tax to be paid by the licensee, a sworn statement, upon a form to be provided by the Collector setting forth such information concerning the licensee's business during the preceding year as may be required by the Collector to enable him to ascertain the amount of the license tax to be paid by the licensee pursuant to the provisions of this Title. (Ord. 5368 § 1 (part); May 18, 1993.)

No statements shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the City from collecting by appropriate action such sum as is actually due and payable hereunder. Such statement and each of the several items therein contained shall be subject to audit and verification by the Collector, his deputies, or authorized employees of the City, who are hereby authorized to examine, audit and inspect such books and records of any licensee or applicant for license, as may be necessary in their judgment to verify or ascertain the amount of license fee due. The Collector or other employees of the City shall not have right of access to, nor examine records which are not pertinent to ascertaining the amount of license tax due. Records which report confidential business clientele information shall not be made available, nor examined by City personnel unless persons subject to the provisions of this Title shall make no other means of verifying gross receipts available to the City.

All persons subject to the provisions of this Title shall keep complete records of business transactions, including sales, receipts, purchases, and other expenditures, and shall retain all such records for examination by the Collector. Such records shall be maintained for a period of at least three years. No person required to keep records under this section shall refuse to allow authorized representatives of the Collector to examine the records at reasonable times and places. In the event such records cannot be made available within the City of Anaheim or within a distance of fifty miles therefrom, the operator of the business is hereby required to reimburse the City for the cost of all transportation, lodging, meals, portal-to-portal travel time and other incidental costs reasonably incurred by City in performing the audit. Businesses which provide products, merchandise, services or entertainment characterized by an emphasis on matter depicting, describing or relating to specified sexual activities or specified anatomical parts ("adult" products, merchandise, services or entertainment) are directed to, and shall comply with, the provisions of Section 18.54.025 of this Code to the extent applicable.

The information furnished or secured pursuant to this section, Section 3.04.150 or Section 3.04.240 of this Title shall be confidential. Any unauthorized disclosure or use of such information by any officer or employee of the City shall constitute a misdemeanor and such officer or employee shall be subject to the penalty provisions of this Title, in addition to any other penalties provided by law. Nothing in this section shall be construed to prevent:

(1) The disclosure to, or the examination of records and equipment by another city official, employee, or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this Title, collecting taxes imposed hereunder, or performing any duty required by law;

(2) The disclosure of information to, or the examination of records by, federal or state officials, or the tax officials of another city or county, or city and county, if a reciprocal arrangement exists, or to a grand jury or court of law, upon subpoena;

(3) The disclosure of information and results of examination of records of particular taxpayers, or relating to particular taxpayers to a court of law in a proceeding brought to determine the existence or amount of any business tax liability of the particular taxpayers to the city;

(4) The disclosure after the filing of a written request to that effect, to the taxpayer himself, or to his successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, interest and penalties; further provided, however, that the City Attorney approves each such disclosure and that the Collector may refuse to make any disclosure referred to in this paragraph when in his opinion the public interest would suffer thereby;

(5) The disclosure of the names and addresses of persons to whom business tax certificates have been issued, and the general type or nature of their business;

(6) The disclosure by way of public meeting or otherwise of such information as may be necessary to the city Council in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of business taxes, or submits an offer of compromise with regard to a claim asserted against him by the city for business taxes, or when acting upon any other matter; and

(7) At the City's discretion, the disclosure of general statistics regarding taxes collected or business done in the City, subject to payment for costs incurred in collecting such statistics. (Ord. 5368 § 1 (part); May 18, 1993; Ord. 5399 § 2; October 5, 1993.)

Any person aggrieved by an adverse decision of the Collector, or any other officer of the City, made pursuant to the provisions of this Title concerning such person's business license tax, may appeal therefrom to the City Manager within fifteen days after notice of said adverse decision by filing with the Collector a written notice of appeal, briefly stating the grounds relied upon for such appeal. If such appeal is made within the time prescribed, the Collector shall cause the matter to be set for hearing before the City Manager or his designee within thirty days from the date of receipt of such notice of appeal, giving the appellant not less than ten days' written notice of the time and place of such hearing. The City Manager or his designee may appoint an Employee Hearing Officer, as said term is defined in subsection 1.12.110.010 of this Code, to conduct the hearing on the matter and render a written recommendation to the City Manager or his designee. The City Manager or his designee shall render a decision on the appeal no later than twenty days following completion of the hearing thereon or, in the event such hearing is held by an Employee Hearing Officer, within thirty days following completion of the hearing thereon. The findings and determinations as approved by the City Manager or his designee shall be final and conclusive and shall not conflict with any substantive provisions of this Title. Within five days after the City Manager's findings and determinations are made, the Collector shall give written notice thereof to the appellant. In the event no timely appeal is taken from the determinations of the Collector, any decision of the Collector shall become final and conclusive upon the expiration of the time set herein for filing an appeal. (Ord. 5368 § 1 (part); May 18, 1993; Ord. 5796 § 13; January 8, 2002; Ord. 5866 § 4; June 17, 2003.)

If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the Collector he fails to file a corrected statement, the Collector may determine the amount of license tax due from such person by means of such information as he may be able to obtain.

If the Collector is not satisfied with the information supplied in statements or applications filed, he shall determine the amount of any business tax due by means of any information he may be able to obtain.

If application for a hearing is not made within the time prescribed in Section 3.04.260 herein, the business tax determined by the Collector shall become final and conclusive. (Ord. 5368 § 1 (part); May 18, 1993.)

In addition to all other power conferred upon him, the Collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding thirty days, and in such case to waive any penalty that would otherwise have accrued; and shall have the further power, with concurrence of the City Manager, to compromise any claim as to amount of license tax due. (Ord. 5368 § 1 (part); May 18, 1993.)

The Collector and Code Enforcement Manager shall have the duty of enforcing the provisions of this Title. The Collector and Code Enforcement Manager and each of their deputies are authorized to enter, free of charge, at any reasonable time, any place of business, or to approach any person apparently conducting or employed in the operation of a business, to verify compliance with the provisions of this Title and are authorized, pursuant to California Penal Code Section 836.5 to arrest persons and to prepare, issue and deliver to any such arrested person written notice to appear in court for any violation or violations of this Title.

Nothing in this section is intended to or shall operate to change or shall have the effect of changing the status of the Collector and Code Enforcement Manager or their deputies from a public or miscellaneous officer or employee to an individual peace officer or safety member for purpose of retirement, workers' compensation or similar injury or death benefits, or any other employee benefits to which the officer or employee would not have been entitled as a public employee prior to adoption of this section. (Ord. 5368 § 1 (part); May 18, 1993.)

All remedies prescribed hereunder shall be cumulative and the use of one or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions hereof. (Ord. 5368 § 1 (part); May 18, 1993.)

.010 Any tax, or penalties or interest thereon, or portion thereof, paid pursuant to this Title shall be refunded, if they were:

(a) Paid more than once;

(b) Erroneously or illegally collected;

(c) Paid in excess of the correct amount due;

(d) Issued for a business which subsequently does not operate in the City, due to applicant's inability to obtain additional permits required under any provision of this Code. In such case, the applicant shall be entitled to a refund of the business tax paid. Where applicant cancels his license prior to any inspection or investigation taking place, then in that event, applicant shall be entitled to a refund of all tax, inspection or investigation fees paid, less the application processing charge therefor; or

(e) Issued for a business which subsequently becomes prohibited or illegal under any law of the state. In such case, the amount refunded shall be prorated on the basis of the proportion which the number of months remaining in the period for which the business tax was paid bears to the number of months in the whole period.

.020 Notwithstanding any other provision contained in this Title to the contrary, any person tendering payment of any tax, interest or penalties to the City pursuant to any provision of this Title shall for all purposes thereafter be precluded and barred from appealing, contesting or otherwise challenging the validity or amount of any such tax, interest or penalties, or seeking refund of all or any portion thereof, pursuant to any otherwise available procedure set forth in this Title, or otherwise available by law unless said payment is made under written protest to the City. The written protest shall be deemed made for purposes of this section only by one of the following methods: (1) a written notation set forth on the check, draft, money order, or other negotiable instrument by which payment is tendered, indicating that such payment is made under protest; or (2) a written notice addressed and delivered to the Collector at the time of payment indicating that such payment is made under protest.

.030 The Collector is authorized with the approval of the City Attorney, to make refunds of taxes paid under protest when he or she determines that a refund is warranted in accordance with the provisions of this Section 3.04.310, less the application processing charge as set by City Council Resolution to cover the administrative cost of the refund. In the case of a refund made pursuant to Subsection .010 (b) of this Section 3.04.310, no deduction shall be made on account of the administrative charge thereof. (Ord. 5368 § 1 (part); May 18, 1993.)

No lawsuit seeking to recover taxes paid under protest and denied pursuant to the administrative appeal provisions of Section 3.04.260 shall be filed except after filing a claim therefor pursuant to applicable claims requirements. (Ord. 5368 § 1 (part); May 18, 1993.)

Where the Collector has determined pursuant to Section 3.04.320 that a refund is due upon a particular business license, but where the applicant or licensee is at the same time determined to be delinquent or otherwise liable for a business license tax upon a separate business license, or for a separate unlicensed business or for a transient occupancy tax pursuant to Title 2 of this Code; then in that event, the Collector shall apply said refund amount to the balance owing and delinquent for the business license or for the unlicensed business or transient occupancy tax. The Collector shall then refund any amount remaining. (Ord. 5368 § 1 (part); May 18, 1993.)

No refund shall be made where the business license was issued under a misrepresentation of fact by the applicant and/or such applicant actually engaged in the conduct of the business for which the license was granted prior to the date stated in the applicant's original application. (Ord. 5368 § 1 (part); May 18, 1993.)

The business license taxes under the terms of this Title are not refundable upon termination of a business or for any unused portion or term of a license period. (Ord. 5368 § 1 (part); May 18, 1993.)

.010 Any person violating any of the provisions of this Title shall be deemed guilty of a criminal infraction for the first offense except where this Title specifically provides the violation is a misdemeanor. Violations subsequent to the first offense shall be deemed misdemeanors.

.020 Every violation of the provisions of this Title determined to be a criminal infraction shall upon conviction thereof be punishable by a fine of one hundred dollars for a first violation. Each subsequent violation of the same provision is deemed a misdemeanor. Each day any such violation of any provision of this Title shall constitute a separate offense.

.030 Every violation of the provisions of this Title deemed to be a misdemeanor, upon conviction thereof shall be punishable by a fine of one thousand dollars or by imprisonment in jail for a period not to exceed six months, or by both such fine and imprisonment. (Ord. 5368 § 1 (part); May 18, 1993.)

Any person knowingly or intentionally misrepresenting to any officer or employee of the City any material fact in applying for or paying for the business license provided for in this chapter shall be deemed guilty of a misdemeanor violation of this title.

For purposes of this chapter "material fact" is defined to include facts regarding ownership, purpose of business, location of business, Federal Employer number, State Employer number, State Resale number, Social Security number or any data used in calculation of Business Tax.

Liability for any further business taxes shall cease only if the licensee's account is vacated pursuant to this section. (Ord. 5368 § 1 (part); May 18, 1993.)