Anaheim Municipal Code Ch. 3.32 Miscellaneous Business Activities

Notwithstanding any provision in this title to the contrary, businesses in categories listed in this chapter shall pay business license taxes in the amounts specified in this chapter. (Ord. 5368 § 1 (part); May 18, 1993.)

.010 Every person conducting, managing or operating a Dance Venue or Restaurant with Accessory Entertainment-Dance shall pay an annual license tax of two hundred fifty dollars. Every person conducting, managing or operating a Dance-One-day shall pay a license tax of twenty-five dollars per public dance.

.020 For the purpose of this section, certain words and phrases shall be construed as hereinafter set forth:

“Dance Venue” is a place open to the public upon the payment of an admittance fee, wherein music is provided and people are allowed to dance, which is open at regular intervals or on regular days of the week.

“Dance One-day” is a dance open to the public for an admittance fee or charge, which is held on one day only, or not at regular intervals or on regular days of the week.

“Restaurant with Accessory Entertainment-Dance” is a place where music is provided and the public is permitted to dance without payment of fee. (Ord. 5368 § 1 (part); May 18, 1993: Ord. 6245 § 1; June 5, 2012.)

.010 Circuses.

Not More Than Four Thousand Persons. Every person conducting, managing or carrying on a circus or similar exhibition, having a seating capacity of not more than four thousand persons, except the Anaheim Stadium, Convention Center, and Anaheim Arena shall pay a daily license tax of one hundred fifty dollars for the first day, and seventy-five dollars for each succeeding consecutive day that the same is conducted, managed or carried on.

More Than Four Thousand Persons: Every person conducting, managing or carrying on a circus or similar exhibition, having a seating capacity of more than four thousand persons, except the Anaheim Stadium, Convention Center, and Anaheim Arena shall pay a daily license tax of two hundred dollars for the first day, and one hundred dollars for each succeeding consecutive day that the same is conducted, managed, or carried on.

Side Show: Every person conducting, managing or carrying on a side show or after show to a circus or similar exhibition, shall pay a daily license tax of ten dollars per day.

.020 Carnivals.

Every person conducting, managing or carrying on a carnival or similar business, except as otherwise provided in this chapter, shall pay the following daily license:

For each ferris wheel, scenic railway, merry-go-round, swing or other amusement device, operated by the carnival or similar business, the license tax of ten dollars per device for the first day and five dollars per device for each succeeding consecutive day that the same is or are conducted, managed or carried on.

For each tent show with the seating capacity of not more than one thousand persons belonging to the carnival or similar business, the sum of twenty-five dollars for each day;

For each tent show with a seating capacity of more than one thousand persons and not more than four thousand persons, belonging to said carnival or similar business one hundred dollars for the first day and fifty dollars for each succeeding consecutive day;

For each tent show with the seating capacity of more than four thousand persons belonging to the carnival or similar business, two hundred dollars for the first day and one hundred dollars for each succeeding consecutive day;

For each person selling flags, banners, balloons, canes, horns, noise-making instruments, badges, souvenirs, or other novelties, in connection with said carnival or similar business, other than from a stand, wagon or tent, a daily license tax of ten dollars;

For each stand, concession, show, exhibition or enterprise other than those specifically mentioned herein, operated by said carnival or similar business, a daily license tax of twenty dollars per day.

.030 Ferris Wheels — Merry-Go-Rounds — Similar Devices.

Every person conducting, managing or carrying on a ferris wheel, scenic railway, merry-go-round, swing or other amusement device where a fee is charged or collected for carrying any person thereon shall pay a daily license tax for each such ferris wheel, scenic railway, merry-go-round, swing or similar device of ten dollars per device for the first day and five dollars per device for each succeeding consecutive day that the same is or are so conducted, managed or carried on.

.040 Entertainments Not Otherwise Provided For.

Every person conducting, managing or carrying on any street exhibition, outdoor entertainment or similar enterprise, or any tent show where seating accommodations are not provided, which exhibition, entertainment, enterprise or tent show is not specifically provided for in this chapter and for which a charge is made or collected shall pay a daily license tax of fifty dollars. (Ord. 5368 § 1 (part); May 18, 1993.)

Every person, or business functioning as a producer or promoter of an event, production, show or exhibit open to the public in the City shall pay a daily license tax of one dollar per booth or exhibit maintained in the event, production, show or exhibit and wherein the sales of goods or merchandise are made at such booths or exhibits. The license tax is imposed on the producer or promoter regardless of who shall operate or maintain said booth or sell goods or services. The tax shall be payable at the opening of the event, production, show or exhibit provided; however, that said license tax is imposed upon only such booths and exhibits wherein the sales of goods or merchandise are made. (Ord. 5368 § 1 (part); May 18, 1993.)

.010 As used in this section, the following words, terms or phrases shall have the meaning hereinafter set forth:

"Swap meet" means any event which meets all of the following requirements:

(1) The place or location at which the event is held has been advertised by any means whatsoever as a place or location to which members of the public, during a specified period of time, may bring identifiable, tangible property and exhibit the same for sale or exchange; and

(2) A fee is charged, either in the form of a charge for general admission to the place or location where the event is held or a charge for the privilege of exhibiting identifiable, tangible property at such event.

"Swap meet exhibitor" means any person exhibiting, displaying, selling, exchanging, offering for sale or exchange any property at a swap meet on any premises in the City.

"Swap meet operator" means any person conducting or operating the business of a swap meet on any premises in the City excluding, however, swap meet exhibitors.

.020 Every person engaged in the business of swap meet operator shall pay an annual license tax of two hundred dollars.

.030 Each swap meet exhibitor participating in a swap meet shall pay a tax in the amount of one dollar per swap meet stall per day. Where two or more swap meet exhibitors share a single stall, each such exhibitor shall pay a separate daily stall tax. Such tax shall constitute a debt owed by the swap meet exhibitor to the City and shall be extinguished only by payment to the swap meet operator. The swap meet exhibitor shall pay the tax to the swap meet operator at the time and on each day the swap meet exhibitor participated in the swap meet. Any unpaid tax shall be paid upon the termination of the swap meet exhibitor's participation in the specific swap meet. Each swap meet operator shall collect the tax imposed by the provisions of this section to the same extent and at the same time as any other fees are collected from every swap meet exhibitor. The amount of the tax shall be separately stated from any other moneys collected by the swap meet operator. The fee shall be in addition to any other license tax required by this title.

.040 On or before the tenth day of the month following the close of the calendar month, each swap meet operator shall file a return with the Collector showing the total amount of the taxes collected under this section and such other information as may be required by the Collector. At the time the return is filed, the swap meet operator shall remit the full amount of the taxes collected to the Collector. Returns and payments shall be due immediately upon cessation of business by the swap meet operator for any reason.

.050 Every swap meet operator shall hold all taxes collected under this section in trust for the account of the City until payment thereof is made to the Collector. (Ord. 5368 § 1 (part); May 18, 1993.)

.010 Every person, whether a resident of the City of Anaheim or not, traveling by foot, vehicle, or other type of conveyance, from place to place or from door to door or at any temporary, stationary location on public property,, carrying, displaying, conveying, transporting or offering goods, wares, merchandise, fresh or frozen food products, fruit, farm produce or any services, or making sales and delivering articles thus sold to a purchaser thereof, shall pay the following license taxes:

(1) Fifty dollars per year, unless the person or persons, firm or corporation for whom he or she is peddling has a principal's, solicitor's or peddler's license, as hereinafter provided in this section.

(2) Ten dollars per year if the person, persons, firm or corporations for whom he or she is peddling has a principal's, solicitor's or peddler's license, as provided in this section. (Ord. 5949 § 1; November 16, 2004.)

.020 Solicitors—License Required.

Every individual engaged in the business of soliciting in person, by telephone or by any other means of communication, the retail sale of any goods, wares, merchandise, services or other things of value for future delivery, or soliciting any opinion, preferences, endorsements, or other information from persons, within the City, not otherwise licensed under the provisions of this Code, shall pay a license tax as follows:

(1) One hundred dollars per year unless the person, persons, firms or corporations for whom he is soliciting have a principal's, solicitor's or peddler's license as hereinafter provided in this section;

(2) Ten dollars per year if the person, persons, firms or corporations for whom he is soliciting have a principal's, solicitor's or peddler's license as provided in subsection .030 of Section 3.32.060 of this chapter.

.030 Principal's, Solicitor's or Peddler's License.

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 sell or peddle goods, wares and merchandise as set forth in this section, or soliciting any opinions, preferences, endorsements, or other information from persons within the City, not otherwise licensed under the provisions of this Code, may obtain a principal's, solicitor's or peddler's license and pay a license tax of two hundred fifty dollars annually, in advance.

The Collector shall not issue such license until the applicant files with the Collector a list of all solicitors and/or peddlers employed by the applicant or with whom the applicant has contracted, and a signed agreement that the applicant, within five days thereafter, will notify the Collector in writing of every change in personnel of those soliciting and/or peddling for him.

.040 Requirements for License.

No license to peddle or solicit shall be issued to any person unless and until such person furnishes the Collector with his sales tax number and agrees to report separately in his sales tax return to the State of California the amount of receipts from sales in the City and/or the receipts from sales for use in the City, and agrees to pay the required one percent sales or use tax on such receipts. This section shall apply only to those businesses subject to payment of a sales or use tax under the laws of the State of California. (Ord. 5368 § 1 (part); May 18, 1993.)

Every person engaged as an auctioneer or conducting, managing, or carrying on any auction house or auction company as those terms defined in Section 4.32.030 shall pay annual business taxes pursuant to Section 4.32.040* of this Code. (Ord. 5368 § 1 (part); May 18, 1993.) (*Editor’s note: Section 4.32.040 was repealed by Ord. 5810, 4/23/02.)

Every person conducting, managing, engaging in, or carrying on the practice of fortunetelling by any means whatsoever or causing the same to be done for any direct or indirect charge, gift, donation, or subscription shall pay an annual license tax of three hundred dollars. (Ord. 5368 § 1 (part); May 18, 1993.)

Every person who operates or maintains a massage establishment for which a massage establishment operator's permit is required pursuant to Chapter 18.16 of this Code, and every person who engages in the business of providing, conducting, administering or carrying on any kind or character of massage (other than as the employee of a massage establishment for which a massage establishment operator's permit is required pursuant to Chapter 18.16 of this Code), shall pay an annual business license fee of three hundred dollars ($300). This section shall not apply to those persons who are otherwise exempt from the permit requirements set forth in Chapter 18.16 of this Code. (Ord. 5368 § 1 (part); May 18, 1993; Ord. 5796 § 15; January 8, 2002: Ord. 6390 § 2; December 20, 2016.)

Every person engaged in the business of renting, leasing or maintaining any game, recreational, electronic or mechanical amusement device in the City, other than an amusement device specified in subsection .020 of Section 3.32.030 of this Code shall pay in accordance with the following schedule:

For each amusement device not otherwise defined shall pay an annual license tax of fifty dollars per device. For each amusement device used for dispensing music only and which are commonly known as jukeboxes, musical boxes, or other similar names, shall pay an annual license tax of twenty-five dollars per device. (Ord. 5368 § 1 (part); May 18, 1993.)

Every person conducting, managing or carrying on any public amusement room, business or parlor other than a theater, show, theatrical performance or other type of amusement or recreation in this title elsewhere described shall pay the following annual license tax:

.010 For any public amusement room, business or parlor, wherein no pool tables, billiard tables or bowling alleys are kept or maintained for use by the public, an annual license tax of seventy-five dollars.

.020 For any public amusement room, business or parlor wherein pool tables or billiard tables are kept or maintained for use by the public, an annual license tax of seventy-five dollars together with the sum of fifteen dollars for each pool table or billiard table;

.030 For any public amusement room, business or parlor, wherein bowling lanes are kept or maintained for use by the public, an annual license tax of twenty dollars for each bowling lane. (Ord. 5368 § 1 (part); May 18, 1993; Ord. 5796 § 16; January 8, 2002.)

.010 Business of Coin-Operated Service Machines.

Every person engaged in, managing, conducting or carrying on within the City the business of leasing, letting the use of, renting, or maintaining any machine or device which, upon the insertion of any bill, coin, token or other item representative of value, performs any service, shall pay an annual license tax as follows:

.020 Identification.

Every person engaged in, managing, conducting or carrying on the business of leasing, letting the use of, renting or maintaining any coin-operated machines or devices licensed under any provisions of Title 3 of this Code, shall attach to each of the machines or devices permanent identification material, which material shall at all times be visible to any user of such machine or device indicating the name and address of the person, firm or corporation engaged in managing, conducting or carrying on the business of leasing, letting the use of, renting or maintaining any of the aforementioned coin-operated machines or devices. No person shall permit any such machines or device to be maintained upon any premises owned, operated or controlled by such person unless such machine or device complies with the requirements of this subsection. (Ord. 5368 § 1 (part); May 18, 1993; Ord. 5796 § 17; January 8, 2002.)

Every person, association, firm or corporation, conducting, managing or carrying on the business of giving steam baths, sauna baths, electric tub baths, shower baths, sponge baths, or operating any public bath which maintains in connection therewith a steam room, plunge or bath shall pay an annual license tax of two hundred fifty dollars. (Ord. 5368 § 1 (part); May 18, 1993.)

Every person, association, firm or corporation conducting, managing or carrying on the business of furnishing, providing or procuring figure models who pose for the purpose of being observed or viewed by any person or being sketched, painted, drawn, sculptured, photographed or otherwise similarly depicted in the nude or semi-nude before persons who pay a fee or other consideration, compensation or gratuity for the right or the opportunity to so depict a figure model, or for admission to or for permission to remain upon or as a condition of remaining upon the premises shall pay an annual license tax of two hundred fifty dollars. (Ord. 5368 § 1 (part); May 18, 1993.)

.010 Junk Dealers — Auto Wreckers — Recyclers.

Every person conducting, managing or carrying on the business of second hand dealer, junk dealer and collector, auto wreckers or recycler shall pay an annual tax of two hundred fifty dollars.

For the purpose of this section an auto wrecker is defined to be and construed to mean and include any person who buys any motor vehicle for the purpose of dismantling or disassembling, or who dismantles or disassembles any such motor vehicle whether for the purpose of selling or otherwise dealing in the materials of such vehicle or vehicles. For the purpose of this section a "junk dealer" is defined to be any person engaged in the business of buying or selling, either at wholesale or retail, or storing on any premises, any rags, sacks, bottles, cans, papers, metals or other articles of junk.

For the purpose of this section a "recycler" is defined to be any person or reverse vending machine engaged in the business of buying or selling, either at wholesale or retail, any recyclable product. Each location is required to obtain a separate license.

.020 Pawnbrokers.

Every person conducting, managing or carrying on the business of pawnbroker shall pay an annual license tax of three hundred dollars.

For the purpose of this section the term "pawnbroker" includes every person conducting, managing or carrying on the business of loaning money either for himself or for any other person, upon any personal property, personal security, or purchasing personal property and reselling or agreeing to resell such property to the vendor or other assignee at prices previously agreed upon. Nothing in this section shall be deemed to apply to the loaning of money on personal property or personal security by any bank or savings and loan authorized to do so under the laws of the State or of the United States. (Ord. 5368 § 1 (part); May 18, 1993.)

.010 Taxicabs.

Every person conducting, managing or carrying on a taxicab business, or the business of carrying passengers for hire in vehicles where the operators are furnished by the person conducting, managing or carrying on the business, shall pay an annual license tax of thirty dollars for each taxicab or other vehicle used in the business.

.020 Taxicabs Stands.

Every person conducting, managing, carrying on or maintaining a taxicab stand upon any public street, road, alley or way in this City shall pay the following annual license tax:

(1) Where the taxicab stand is designed to accommodate vehicles being parked parallel to the curb or side of the street, an annual license tax of two dollars per lineal foot of the length of the taxicab stand, measured along the side or curb of the street for the main or headquarters stand. For any alternate or additional location, the annual license tax shall be two hundred dollars per year for each parking space;

(2) Where the taxicab stand is designed to accommodate vehicles parked diagonally, an annual license tax of fifty dollars for each space designed to accommodate each vehicle for the main or headquarters stand. For any alternate or additional location, the annual license tax shall be two hundred dollars per year for each parking space.

.030 Transporting Passengers for Hire — Fixed Route.

Every person conducting, managing or carrying on the business of transporting for hire passengers in a motor-propelled vehicle over a defined route, which vehicle receives and discharges passengers along the route, shall pay an annual tax of one hundred dollars and twenty dollars for each vehicle over one used in the business.

.040 Sightseeing and Limousine Service.

(1) Every person conducting, managing or carrying on the business of operating a sightseeing bus or limousine shall pay an annual license tax of one hundred dollars and twenty dollars for each sightseeing bus or auto over one used in the business.

(2) The following definitions shall apply to this section:

(a) "Sightseeing service" means a vehicle hired by persons which, by contract, is engaged for its exclusive use for a special trip or excursion from a starting point within the City.

(b) "Limousine service" means vehicles operated by persons engaged in the business of transporting passengers for hire by motor vehicle in the City, though strictly by prearrangement and not by soliciting business by cruising the streets. (Ord. 5368 § 1 (part); May 18, 1993.)