Cypress Municipal Code Div. 1 General Provisions

For the purposes of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section:

"Business"

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

"City"

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

"Collector"

shall mean the finance officer or other city official charged with the administration of this article.

"Gross receipts"

shall include the total of amounts actually received or receivable for the performance of any act or service, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as part of or in connection with the sale of materials, goods, wares or merchandise.

The following shall be included in "gross receipts:" All receipts, cash, credits, and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. The following shall be excluded from "gross receipts":

"Person"

shall include all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts, business or common law trusts, societies, and individuals transacting and carrying on any business in the city, other than as an employee.

"Sale"

shall include the transfer, in any manner or by any means whatsoever, of title to property for a consideration; the serving, supplying, or furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall likewise be deemed a sale. 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.

"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. No. 628, § 1, 6-29-78)

This article is enacted solely to raise revenue for municipal purposes and is not intended for regulation. No business tax certificate issued under the provisions of this article shall be construed as authorizing the conduct or continuance of any business.

(Ord. No. 628, § 1, 6-29-78)

(a) There are hereby imposed upon the businesses, trades, professions, callings and occupations specified in this article, business taxes in the amounts hereinafter prescribed. It shall be unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the city without first having procured a business tax certificate from the city so to do and paying the tax hereinafter prescribed or without complying with any and all applicable provisions of this article.

(b) This section shall not be construed to require any person to obtain a business tax certificate 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 so required to obtain said certificate prior to doing business within the city, nevertheless shall be liable for payment of the tax imposed by this article.

(c) Persons described herein who unlawfully engage in such businesses, trades, professions, callings or occupations in the City of Cypress, without payment of a business tax, after receiving notification from the collector of the business tax obligation, shall, in addition to the other penalties and charges provided in this article, sustain a penalty of 25% of the business tax due.

(Ord. No. 628, § 1, 6-29-78)

The amount of any business tax and penalty imposed by the provisions of this article 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.

(Ord. No. 628, § 1, 6-29-78)

When any person shall by use of signs, circulars, cards, telephone book, or newspapers, advertise, hold out, or represent that he is in business in the city, or when any person holds an active license or permit issued by a governmental agency indicating that he is in business in the city, and such person fails to deny by a sworn statement given to the collector that he is not conducting a business in the city, after being requested to do so by the collector, then these facts shall be considered prima facie evidence that he is conducting a business in the city.

(Ord. No. 628, § 1, 6-29-78)

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

(b) In any case where a business tax is believed by a tax certificate holder or applicant for a tax certificate 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 article. 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 certificate holder shall have paid an amount equal to the annual business tax as prescribed in this article.

(Ord. No. 628, § 1, 6-29-78)

(a) Nothing in this article 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 hereby are exempted from the provisions of this article:

(1) Banks, pursuant to Article XIII, Section 16 of the California Constitution;

(2) Insurance companies, their employees and agents, pursuant to Article XIII, Section 14 4/5 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) Alcoholic beverage licensees, pursuant to Article XX, Section 22 of the California Constitution;

(4) Disabled veterans, pursuant to the provisions of Section 16001 of the Business and Professions Code;

(5) Charitable, religious, fraternal, and educational organizations, provided that: Not less than 85% of the gross receipts derived from solicitation and not less than 50% of the gross receipts derived from other business related activities are to be appropriated solely for the purposes and objectives for which such organization or association was formed; and

(6) Day care facilities where not more than six people are cared for on a full or part-time basis, licensed by the State of California, pursuant to Section 1523 of the Health and Safety Code.

(b) 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 article.

(c) The collector shall, upon a proper showing contained in the sworn statement, issue a tax certificate to such person claiming exemption under this section without payment to the city of the business tax required by this article.

(d) The collector, after giving notice and a reasonable opportunity for hearing to a tax certificate holder, may revoke any certificate granted pursuant to the provisions of this section upon determining that the holder is not entitled to the exemption, as provided herein.

(Ord. No. 628, § 1, 6-29-78)

(a) A separate business tax certificate under this article shall be obtained for each branch establishment or location of the business engaged in business in the city: and each certificate shall authorize the holder to engage only in the business certified thereby at the location or in the manner designated in such certificate.

(b) 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 tax certificate under any provision of this article shall obtain a separate and independent tax certificate pursuant to the appropriate provision of this article, and shall be subject to all of the provisions hereof.

(Ord. No. 628, § 1, 6-29-78)

Except as otherwise provided in this article, any person conducting, managing or carrying on two or more businesses at the same location shall apply for and obtain a tax certificate for each such business. Except 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 tax certificate shall be issued. In the event the tax for each business 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. No. 628, § 1, 6-29-78)

(a) No business tax certificate issued pursuant to this article shall be transferable; provided, that where a certificate is issued indicating a person is transacting and carrying on a business at a particular place, such certificate holder upon application therefor, and relinquishment of the original tax certificate may obtain a new tax certificate showing some other location to which the business is or is to be moved.

(b) No person shall loan his business tax certificate to another.

(Ord. No. 628, § 1, 6-29-78; Ord. No. 1182, § 4, 11-25-19)

A duplicate business tax certificate may be issued by the collector to replace any certificate previously issued hereunder which has been lost or destroyed upon the holder filing a statement of such fact.

(Ord. No. 628, § 1, 6-29-78; Ord. No. 1182, § 5, 11-25-19)

(a) Any person transacting and carrying on business at a fixed location in the city shall keep the business tax certificate posted in a conspicuous place upon the premises where such business is carried on.

(b) Any person transacting and carrying on business, but not operating at a fixed location in the city, shall keep the business tax certificate upon his person at all times while transacting and carrying on the business for which it is issued.

(Ord. No. 628, § 1, 6-29-78)

(a) All business taxes due under the provisions of this article shall be paid in advance, in lawful money of the United States of America.

(b) Unless otherwise specifically provided herein, all business taxes shall be due and payable as follows:

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

(2) Quarterly taxes: Due on the first day of January, April, July and October.

(3) Annual taxes: Due on the first day of July.

(Ord. No. 628, § 1, 6-29-78; Ord. No. 890, § 1, 7-13-92)

(a) All business taxes due under the provisions of this article are delinquent as follows:

(1) Daily taxes: Delinquent at 5:00 p.m. on the due date.

(2) Quarterly taxes: Delinquent at 5:00 p.m. on the last day of the first month in which the quarterly tax is due.

(3) Annual taxes: Delinquent at 5:00 p.m. on July 30th, except all annual business taxes paid on a gross receipts basis are delinquent at 5:00 p.m. on August 31.

(4) Taxes for new business operations commencing after the first day of July are delinquent at 5:00 p.m. on the thirtieth day from the date the operation commenced.

(b) A penalty of 25% shall be added to each business tax remaining unpaid 30 days after it becomes due. A penalty of 50% shall be added to each tax remaining unpaid 60 days after it becomes due. A penalty of 100% shall be added to each tax remaining unpaid 90 days after it becomes due. Except those unpaid taxes based on gross receipts other than those taxes for new businesses payable in accordance with section 15-16 shall have a penalty of 25% added on September 1, 50% added on October 1, and 100% added on November 1.

(c) The collector may, upon receipt of a written request therefor, extend for not more than 30 days, the time for paying any sum required to be paid hereunder, provided written request is filed with the collector prior to the delinquency date.

(Ord. No. 628, § 1, 6-29-78)

(a) No refund of an overpayment of taxes imposed by this article shall be allowed in whole or in part unless a claim for refund is filed with the collector within a period of three years from the last day of the calendar month following the period for which the overpayment was made, and all such claims for refund of the amount of the overpayment must be filed with the collector on forms furnished by him and in the manner prescribed by him. Upon the filing of such a claim, and when he determines that an overpayment has been made, the collector may refund the amount overpaid.

(b) If application is made and business tax paid for a business which subsequently does not operate in the city, the applicant shall be entitled to a refund of 80% of the amount paid, provided a claim therefor is filed within 30 days from the date on which payment was made.

(Ord. No. 628, § 1, 6-29-78)

(a) Every person required to pay a business tax under the provisions of this article shall make application for the same 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 certificate.

(b) Upon application for a first business tax certificate for a business taxed on the basis of gross receipts, an applicant shall be required to pay the minimum tax applicable to the business, which tax shall be prorated in accordance with Section 15-13.

(c) At the time of submission for issuance or renewal of a business license, the applicant shall pay a business license administration fee as prescribed in the master fee schedule, which may be updated by resolution from time to time. The administration fee is not intended to impose any form of taxation to the business community nor to collect in fees more money than is necessary to recover the administrative costs of processing an application for the issuance or renewal of a business license.

(Ord. No. 628, § 1, 6-29-78; Ord. No. 1182, § 6, 11-25-19)

In all cases, the applicant for the renewal of a business tax certificate 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 said applicant pursuant to the provisions of this article.

(Ord. No. 628, § 1, 6-29-78)

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

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

(2) The name of the business certified;

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

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

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

(Ord. No. 628, § 1, 6-29-78)

(a) No statement 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 business tax certificate holder or applicant for said tax certificate as may be necessary in their judgment to verify or ascertain the amount of business tax due.

(b) All persons subject to the provisions of this article 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 said records at reasonable times and places.

(Ord. No. 628, § 1, 6-29-78)

It shall be unlawful for the collector or any person having an administrative duty under the provisions of this article to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any person required to obtain a business tax certificate or pay a business tax, or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth in any statement or application, or to permit any statement or application, or copy of either, or any book containing any abstract or particulars thereof to be seen or examined by any person. Provided, that 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 article, or collecting taxes imposed hereunder;

(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) The disclosure of general statistics regarding taxes collected or business done in the city.

(Ord. No. 628, § 1, 6-29-78)

(a) 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, or if any person subject to the tax imposed by this article fails to apply for a business tax certificate, the collector shall determine the amount of tax due from such person by means of such information as he may be able to obtain.

(b) 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.

(c) If such a determination is made, the collector shall give notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Cypress, California, postage prepaid, addressed to the person so assessed at his last known address. Such person may within 10 days after the serving or mailing of such notice make an application in writing to the collector for a hearing on the amount of the business tax. At such hearing, the applicant may offer evidence of the amount alleged to be the proper business tax. After such hearing, the collector shall determine the proper tax to be charged and shall give written notice to the applicant in the manner prescribed herein of such determination and the amount of such tax.

(d) If application for a hearing is not made within the time prescribed, the business tax determined by the collector shall become final and conclusive.

(Ord. No. 628, § 1, 6-29-78)

(a) Any person aggrieved by a decision of the collector, or of any other officer of the city, made pursuant to the provisions of this article concerning his business tax may appeal therefrom to the city council within 15 days after notice thereof by filing with the city clerk a written notice of appeal, briefly stating in such notice the grounds relied upon for appeal. If such appeal is made within the time prescribed, the city clerk shall cause the matter to be set for hearing before the city council within 30 days from the date of receipt of such notice of appeal, giving the appellant not less than 10 days' notice in writing of the time and place of hearing. The findings and determination of the city council at such hearing shall be final and conclusive. No such determination shall conflict with any substantive provision of this article. Within three days after such findings and determination are made, the city clerk shall give notice thereof to the appellant.

(b) In the event no appeal is taken, the decision of the collector shall become final and conclusive on expiration of the time fixed in this section for appeal.

(Ord. No. 628, § 1, 6-29-78)

Persons required to pay a business tax for transacting and carrying on any business under the provisions of this article shall not be relieved from the payment of any other applicable tax or fee required under any other ordinances or the Code of the city and shall remain subject to the regulatory provisions of other ordinances and the Code.

(Ord. No. 628, § 1, 6-29-78)

No business tax certificate issued under the provisions of this article shall be construed as authorizing the conduct of or continuance of any illegal or unlawful business.

(Ord. No. 628, § 1, 6-29-78)

(a) Neither the adoption of this article 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 business tax 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.

(b) Where a business tax certificate for revenue purposes has been issued to any person by the city and the tax paid for the business for which the certificate has been issued under the provisions of any ordinance heretofore enacted and the term of such certificate has not expired, then the business tax prescribed for said business by this article shall not be payable until the expiration of the term of such unexpired business tax certificate.

(Ord. No. 628, § 1, 6-29-78)

The collector may make rules and regulations not inconsistent with the provisions of this article as may be necessary or desirable to aid in the enforcement of the provisions of this article. Said rules and regulations shall be in writing and filed in the office of the collector.

(Ord. No. 628, § 1, 6-29-78)

(a) It shall be the duty of the collector and he or she is hereby directed to enforce each and all of the provisions of this article, and the chief of police and city attorney shall render such assistance in the enforcement hereof as may be required by the collector or the city council.

(b) The collector in the exercise of the duties imposed upon him or her hereunder, and acting through his or her deputies or duly authorized assistants, shall examine or cause to be examined all places of business in the city to ascertain whether the provisions of this article have been complied with.

(c) The collector and each and all of his or her assistants, and any police officer, shall have the power and authority to enter, free of charge, and at any reasonable time, any place of business required to pay a business tax prescribed herein, and demand an exhibition of its business tax certificate. Any person having such certificate theretofore issued in his or her possession or under his or her control who wilfully fails to exhibit the same on demand or who wilfully refuses to exhibit necessary books and records as required by the collector or any of his or her assistants, shall be guilty of a misdemeanor and subject to the penalties provided for by the city Code. It shall be the duty of the collector and each of his or her assistants to cause a complaint to be filed against any and all persons found to be violating any of said provisions.

(d) Each department of the city which issues permits for work to be done shall require the production of a valid unexpired business tax certificate prior to the issuance of such a permit.

(e) Final building inspection approvals shall be issued only when it is ascertained by the building division that all business tax liability of the prime contractor and all subcontractors employed by the prime contractor has been fully satisfied.

(Ord. No. 628, § 1, 6-29-78)

Any person violating any of the provisions of this article or knowingly or intentionally misrepresenting to any officer or employee of this city any material fact in procuring the business tax certificate herein provided for shall be deemed guilty of a misdemeanor.

(Ord. No. 628, § 1, 6-29-78)

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. No. 628, § 1, 6-29-78)

The business tax shall be $40, unless otherwise specified, or the amount computed in accordance with the following business tax rate schedule, whichever is the greater:

01 For the business of general retail sales, the annual tax shall be based on gross receipts as follows:

The annual tax is calculated at $0.26/$1,000.00 based on gross receipts, with a cap of $26,000.00 for businesses producing over $750,000.00 in sales tax revenues to the city. For any businesses' city sales tax receipts in excess of $1.0 million during the previous calendar year the business tax will be reduced from the cap at a rate of $20.00/$1,000.00 of sales tax down to the minimum tax of $40.00.

02 For the business of automobile and supermarket sales at retail, the annual tax shall be based on gross receipts as follows: $0.13/$1,000.00.

03 For the business of wholesale sales or manufacturing, the annual tax shall be based on gross receipts as follows:

The annual tax is calculated at $0.16/$1,000.00 based on gross receipts with a cap of $16,000.00 for businesses producing over $750,000.00 in sales tax revenues to the city. For any businesses' city sales tax receipts in excess of $1.0 million during the previous calendar year the business tax will be reduced from the cap at a rate of $20.00/$1,000.00 of sales tax down to the minimum tax of $40.00.

04 The annual tax for petroleum storage tank farms shall be as follows:

05 For the business of general and business services, including but not limited to: gardeners, maintenance, laundry/dry cleaning, secretarial, and printing, the annual tax shall be based on gross receipts as follows: $0.33/$1,000.00.

Except in those cases where a service is not operated from a fixed location, the annual tax shall be $40.00 per vehicle used for providing said service.

06 For the business of professional services, including but not limited to: doctors, dentists, lawyers, accountants, veterinarians, engineers, architects, real estate brokers, consultants and any other professional business or service determined by the collector to be of a similar character to any of the businesses specified, the annual tax shall be based on gross receipts as follows: $0.52/$1,000.00; or, a flat rate of $80.00 per professional, at the option of the taxpayer. Said flat rate will be adjusted annually by the collector according to the percentage change in the Los AngelesLong Beach-Anaheim Consumer Price Index for all urban consumers for the 12 months preceding the February before the new tax year. Said adjustment will commence with the 1980-81 fiscal year.

07 For the business of contractors requiring a license by the state, the annual tax shall be based on gross receipts as follows: $40.00 plus $0.26/$1,000.00.

This section shall be applicable to owner/builders in the event they are building for sale or for rent.

Gross receipts to be collected on each building permit and based on building valuation.

08 For the business of subcontracting, the annual tax shall be: A flat rate of $50.

09 For the business of commercial/industrial rental, the annual tax shall be based on gross receipts as follows: $0.40/$1,000.00, or $25.00, whichever is greater.

10 For the business of residential rental, the annual tax shall be based on gross receipts as follows: $0.40/$1,000.00, or $25, whichever is greater (includes rental of mobile home spaces).

11 For the business of money lending, including but not limited to: finance companies and savings and loan associations, the annual tax shall be based on gross receipts as follows: $0.33/$1,000; or, a flat rate of $80.00. Said flat rate will be adjusted annually by the collector according to the percentage change in the Los Angeles-Long Beach-Anaheim Consumer Price Index for all urban consumers for the 12 months preceding the February before the new tax year. Said adjustment will commence with the 1980-81 fiscal year.

12 For the business of recreation and entertainment, the annual tax shall be as follows:

a. Arcade (amusement center)—Gross receipts $0.40/$1,000.00.

b. Billiard (pool) room—Gross receipts $0.40/$1,000.00.

c. Bowling alley—Gross receipts $0.40/$1,000.00.

d. Circus carnival—$150.00 per day.

e. Dance—$150.00 per day.

f. Horse Racing—$100.00 per day.

The business tax prescribed in subsection 12(f) shall not be required in connection with the conduct of a horse racing event by a horse racing association, the California Exposition and State Fair, or a county or district agricultural association fair, provided that the conditions set forth in section 26-20.1 are met.

g. Skating rinks—Gross receipts $0.40/$1,000.00.

h. Special shows/exhibitions—$150.00 per day.

i. Theaters—Gross receipts $0.40/$1,000.00.

j. Tip sheets—Gross receipts $0.40/$1,000.00.

The business tax prescribed in subsections 12b and 12e shall not be required where such business is operated and owned by a person already paying a tax based on gross receipts at the same location and which gross receipts include receipts from such business.

The business tax prescribed in subsection 12f shall not be required in connection with the conduct of a horse racing event by a horse racing association (other than the California Exposition and State Fair or a county or district agricultural association fair) provided that the conditions set forth in section 26-20.1 are met.

13 For the business of vending machines, the annual tax shall be as follows:

a. Merchandise dispensing—Twenty-five dollars per machine.

b. Juke box and amusement devices (including electronic games and pinball)—Twenty-five dollars per machine.

14 For the business of transportation, the annual tax shall be as follows:

a. Ambulance—Forty dollars per vehicle.

b. Armored car—Forty dollars per vehicle.

c. Taxi—Forty dollars per vehicle.

d. Tow truck—Forty dollars per vehicle.

e. Wholesale delivery—Forty dollars per vehicle.

The business tax prescribed in subsection 14d shall not be required where said vehicle is operated and owned by a person already paying a tax based on gross receipts at the same location, and which gross receipts include receipts from the operation of such vehicle.

15 For the business of advertising services, the annual tax shall be as follows:

a. Outdoor advertising structures:

1st structure—$35.00;

Each additional—$25.00.

b. Bus benches containing advertising—$5.00 per bench.

c. Sound vehicle or system—$25.00 per vehicle or system.

d. Kleig lights—Based on gross receipts as follows: $0.33/$1,000.00.

e. Consumer surveys—Based on gross receipts as follows: $0.33/$1,000.00.

f. Handbills (distribution of advertising material)—Based on gross receipts as follows: $0.33/$1,000.00.

The business tax prescribed in subsection 15f shall not be required where handbills or advertising material is being distributed by a person already paying a business tax in the City of Cypress.

16 For the business of special sales, including but not limited to: Arts, crafts and other special sales, the annual tax shall be based on gross receipts as follows: $0.26/$1,000.00, except the tax for an auctioneer shall be $25.00 per day; the annual tax for solicitors shall be $40.00; and the tax for swap meets shall be that the owner of the swap meet shall pay $10.00 per day of the meet and $0.50 per vendor.

17 For the business of property development, the tax shall be:

$50.00 per living unit developed;

$50.00 per commercial/industrial unit developed;

$50.00 per unit converted.

(Ord. No. 628, § 1, 6-29-78; Ord. No. 644, § 1, 5-29-79; Ord. No. 698, § 2, 10-25-82; Ord. No. 713, § 1, 9-26-83; Ord. No. 733, § 2, 10-9-84; Ord. No. 890, § 2, 7-13-92; Ord. No. 919, § 1, 6-27-94; Ord. No. 921, § 1, 8-8-94)

§ 15-31. through § 15-46. (Reserved)