Chapter 5.14 — BUSINESS TAX RATES

Tax for advertising (Code Section References 5.52.010 and 5.62.010) shall be as follows:

• A. Permanently constructed billboards, $130.00 per year. Nothing herein contained shall be deemed or construed as applying to the owners of real estate or their agents in advertising their property for sale or lease by means of billboards or advertising sign boards situated upon the property advertised for sale or lease by such billboards or advertising sign boards. (Code Section Reference 5.62.010)

• B. Sign posting, $130.00 per year. Nothing in this subsection shall be construed to affect or apply to any person posting, affixing, or erecting any business sign on the premises or building occupied and used in the business of such person, and which sign advertises the goods, or business of such person. (Code Section Reference 5.62.010)

• C. Moving pictures or any similar device, $130.00 per device per year. This subsection shall not apply to theaters having a business license under this chapter.

• D. Sound device, $130.00 per year; or at the option of taxpayer, $25.00 per day. (Code Section Reference 5.68.010)

• E. Searchlight, $130.00 per year; or at the option of the taxpayer, $20.00 per day. (Prior code 6150(a–e); Ord. 11-58; Ord. 32-78; Ord. 16-85)

Tax for amusements (Code Section Reference 5.36.010 and 5.38.010) shall be as follows:

• A. Amusement Room. Tax for any public amusement room without pool tables or billiard tables or bowling alleys shall be $100.00 per year. (Code Section Reference 5.36.010)

• B. Pool Tables or Billiard Tables. Tax for any public amusement room with pool tables or billiards shall be $100.00 plus $15.00 per pool table or billiard table per year.

• C. Bowling Alley. Tax for any public amusement room with bowling alleys shall be $100.00 plus $15.00 per bowling alley per year. (Code Section Reference 5.36.010)

• (Prior code 6150.1; Ord. 11-58; Ord. 32-78; Ord. 16-85)

Tax for auctions where goods, wares, or merchandise are bought, stored, or exchanged, at public auction or otherwise, shall be $150.00 per year.

(Prior code 6150.2; Ord. 54-58; Ord. 32-78; Ord. 16-85)

Tax for auto dismantler shall be $130.00 per year. (Code Section Reference 5.15.020) (Prior code 6150.3; Ord. 11-58; Ord. 32-78; Ord. 16-85)

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City of Orange, CA § 5.14.050

ORANGE CODE

§ 5.14.080

Tax for baths, steam baths, sauna baths, electric light baths, electric tub baths, shower baths, sponge baths, massage parlors, or operating any public establishment which maintains in connection therewith either or both a steam room, massage room, plunge, bath or sleeping accommodations, shall be $150.00 per year. (Code Section Reference 5.56.010) (Prior code 6150.4; Ord. 11-58; Ord. 50-66; Ord. 44-69; Ord. 32-78; Ord. 16-85)

Tax for building and loan associations doing business as such under the laws of the State shall be as follows:

• A. Resources up to $5,000,000.00, a tax of $50.00 per year;

• B. Resources from $5,000,000.00 up to $15,000,000.00, a tax of $100.00 per year;

• C. Resources of $15,000,000.00 and over, a tax of $150.00 per year. (Prior code 6150.5; Ord. 8-59; Ord. 32-78)

Tax for any person who is licensed as a contractor by the State and who does business as a contractor (Code Section References 5.15.090 and 5.15.100) shall be based upon gross receipts at the following rates or as otherwise prescribed by Council:

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Gross Receipts per Year Tax per Year
0 to $30,000.00 $40.00
Over $30,000.00, but less than $50,000.00 $50.00
For each additional $25,000.00, or fraction thereof, add $5.00
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• A. General Contractor. Any person having a fixed place of business inside the City who engages in the business of general contracting may elect to pay a business tax of $125.00 per year. (Code Section Reference 5.15.100)

• B. Specialty Contractor. Any person having a fixed place of business inside the City who engages in the business of specialty contracting may elect to pay a business tax of $75.00 per year. (Code Section Reference 5.15.090)

• C. Outside Contractors. Every person not having a fixed place of business within the City who engages in the business of general contracting within the City shall pay a business tax of $125.00 per year, and every person not having a fixed place of business within the City who engages in the business of specialty contracting within the City shall pay a business tax of $75.00 per year; provided that any such person may elect to pay a business tax under this section, measured by gross receipts from business done within this City.

• (Prior code 6150.6; Ord. 11-58; Ord. 32-78; Ord. 16-85)

Tax for a public dancehall or dinner dancing place shall be $300.00 per year. (Code Section

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City of Orange, CA

BUSINESS TAXES AND REGULATIONS

§ 5.14.080

§ 5.14.170

References 5.15.120, 5.15.140 and 5.90.010) (Prior code 6150.7; Ord. 11-58; Ord. 32-78; Ord. 16-85)

Tax for a public dance shall be $25.00 per dance. (Code Section References 5.15.120 and 5.90.010)

(Prior code 6150.8; Ord. 32-78)

Tax for a health spa with showers shall be $130.00. (Ord. 16-85)

Tax for junk collector shall be $100.00 per year; or at the option of the taxpayer a daily business tax of $5.00. (Code Section Reference 5.15.210) (Prior code 6150.10; Ord. 32-78)

Tax for a junk dealer shall be $130.00 per year. (Code Section Reference 5.15.220) (Prior code 6150.11; Ord. 135, 1917; Ord. 32-78; Ord. 16-85; Reso. 8196)

Tax for a pawnbroker shall be $350.00 per year. (Code Section Reference 5.15.240) (Prior code 6150.14; Ord. 32-78; Ord. 16-85)

Tax for every person who engages in any business of a professional nature within the City, where the principal business activity is the furnishing of services, shall be based upon average yearly gross receipts at the following rates:

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Gross Receipts per Year Tax per Year
0 to $20,000.00 $35.00
Over $20,000.00 under $40,000.00 $50.00
Over $40,000.00 under $60,000.00 $65.00
Over $60,000.00 under $100,000.00 $80.00
For each additional $25,000.00, or fraction thereof, add $15.00
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Provided, however, that any such person may elect to pay a business tax of $200.00 per year. Such election must be made at the time the tax is due and payable under the terms of this title. (Code Section Reference 5.15.270)

(Prior code 6150.15; Ord. 62-76; Ord. 32-78; Ord. 16-85)

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City of Orange, CA

ORANGE CODE

§ 5.14.170

§ 5.14.200

Tax for commercial real estate development (Code Section Reference 5.15.280) shall be based upon gross receipts at the following rates:

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Gross Receipts per Year Tax per Year
First $25,000.00 $25.00
Over $25,000.00 but less than $200,000.00 $50.00
Over $200,000.00 but less than $500,000.00 $75.00
Over $500,000.00 but less than $1,000,000.00 $100.00
Over $1,000,000.00 but less than $2,000,000.00 $125.00
Over $2,000,000.00 but less than $3,000,000.00 $150.00
Over $3,000,000.00 but less than $4,000,000.00 $175.00
Over $4,000,000.00 but less than $5,000,000.00 $200.00
$5,000,000.00 and over $225.00
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(Prior code 6150.16; Ord. 47-64; Ord. 62-76; Ord. 32-78)

Tax for real estate office (Code Section Reference 5.15.290) shall be as follows:

• A. One Real Estate Broker. Tax for real estate office with only one real estate broker shall be $65.00 per year.

• B. One Real Estate Broker and One Other Real Estate Sales Personnel. Tax for real estate office with one real estate broker and one other real estate sales personnel shall be $75.00 per year.

• C. One Real Estate Broker and More than One Real Estate Sales Personnel. Tax for real estate office with one real estate broker and more than one real estate sales personnel shall be $95.00 per year.

(Prior code 6150.17; Ord. 183, 1921; Ord. 32-78; Ord. 16-85)

Tax per year for renting vehicles (Code Section Reference 5.78.010) shall be as follows:

• A. Truck or Motor Vehicle. Renting the use of any truck or motor propelled vehicle shall pay a business tax of $25.00 and $10.00 for each truck or vehicle over one used in the business.

• B. Trailers. Renting the use of trailers designed to be attached to motor propelled vehicles shall pay a business tax of $2.00 per wheel for all trailers used in the business.

• C. Bicycles. Renting bicycles and other vehicles propelled by human power or drawn by animals shall pay a business tax of $2.00 for each bicycle and vehicle used in the business.

• (Prior code 6150.18; Ord. 140; Ord. 143; Ord. 32-78)

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City of Orange, CA

BUSINESS TAXES AND REGULATIONS

§ 5.14.200

§ 5.14.220

Any person conducting, managing or carrying on the business consisting mainly of selling at retail any goods or conducting and maintaining a recreation park or amusement center under one general management, or conducting, managing or carrying on any trade, occupation, calling or business not otherwise specifically taxed by other sections of this chapter shall pay a business tax based on gross receipts as follows:

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Gross Receipts Per Year Tax Per Year
First $30,000.00 $35.00
Over $30,000.00, less than $50,000.00 $50.00
Over $50,000.00, less than $75,000.00 $75.00
Over $75,000.00, less than $100,000.00 $100.00
Over $100,000.00, less than $150,000.00 $125.00
Over $150,000.00, less than $200,000.00 $135.00
Over $200,000.00, less than $300,000.00 $155.00
Over $300,000.00, less than $400,000.00 $175.00
Over $400,000.00, less than $500,000.00 $195.00
For each additional $100,000.00 or fraction $20.00
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(Prior code 6150.19; Ord. 32-78; Ord. 16-85; Reso. 8196)

Tax for a shooting gallery, shooting range, archery range, or carrying on any game of ball rolling, ring throwing, disc throwing, stick throwing, or any game or games of skill or science not otherwise specifically provided for in this chapter, in which a charge is paid for participating therein, shall be $130.00 per year.

(Prior code 6150.20; Ord. 32-78; Ord. 16-85)

Tax for shows (Code Reference Sections 5.40.010, 5.70.010, and 5.72.010) shall be as follows:

• A. Circus, Etc., 4,000 Persons. Tax for a circus or similar exhibition, having a seating capacity of not more than 4,000 persons, except in a recreation park or amusement center, as mentioned in Section 5.14.200, shall be $200.00 per day for the first day, and $100.00 for each succeeding consecutive day that the same is conducted.

• B. Circus, More than 4,000 Persons. Tax for a circus or similar exhibition, having a seating capacity of more than 4,000 persons, except in a recreation park or amusement center, as mentioned in Section 5.14.200, shall be $200.00 per day for the first day, and $100.00 for each succeeding consecutive day that the same is conducted.

• C. Concession. Tax for each stand, concession, show, exhibition or enterprise, other than those specifically mentioned herein, belonging to said carnival or similar business, shall be

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City of Orange, CA § 5.14.220

ORANGE CODE

§ 5.14.220

$10.00 per day.

• D. Ferris Wheel, Etc. Tax for a Ferris wheel, scenic railway, merry-go-round, swing, or similar device where a fee is charged or collected for carrying any persons thereon, shall be $10.00 for the first day and $5.00 for each succeeding consecutive day that the same is or are so conducted.

• E. Novelty Seller. Tax for each person selling flags, banners, balloons, canes, horns, noisemaking instruments, badges, souvenirs and other novelties, in connection with said carnival or similar business, other than from a stand, wagon or tent, shall be $5.00 per day.

• F. Sideshow. Tax for a sideshow or after show to a circus or similar exhibition, except in a recreation park or amusement center, as mentioned in Section 5.14.200, shall be $10.00 per day.

• G. Street Show. Tax for a street show, street exhibitions, outdoor entertainment, or similar enterprises, or any tent show where seating accommodations are not provided for, 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 be $50.00 per day.

• H. Tent Show, Carnival, 1,000 Persons. Tax for each tent show with a seating capacity of not more than 1,000 persons shall be $25.00 per day.

• I. Tent Show, Carnival, 1,000 to 4,000 Persons. Tax for each tent show with a seating capacity of more than 1,000 persons and not more than 4,000 persons shall be $100.00 for the first day and $50.00 for each succeeding consecutive day.

• J. Tent Show, Carnival, More than 4,000 Persons. Tax for each tent show with a seating capacity of more than 4,000 persons shall be $200.00 for the first day and $100.00 for each succeeding day.

• K. Tent Show, Not Circus. Every person conducting, managing or carrying on any tent show not otherwise specifically provided for in this chapter wherein seating accommodations are provided for spectators, shall pay the following daily business tax:

1. For each tent show having a seating capacity of not more than 4,000 persons, a daily business tax of $100.00 for the first day and $50.00 for each succeeding consecutive day that the same is conducted, managed, or carried on;

   2. For each tent show having a seating capacity of more than 4,000 persons, a daily business tax of $200.00 for the first day and $100.00 for each succeeding consecutive day that the same is conducted, managed or carried on.

• L. Theater, Moving Picture, Vaudeville. Tax on a "motion picture theater" within a building shall be determined based upon the number of screens on which motion pictures are projected. Tax for a theater where motion pictures, or legitimate theater, or vaudeville shows are exhibited, shall be as follows (Code Reference Section 5.15.310):

  1. For any such stage or motion picture screen having a seating capacity of less than 1,000 persons, a business tax of $130.00 per year;

  2. For any such stage or motion picture screen having a seating capacity of 1,000 or more persons, a business tax of $260.00 per year.

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City of Orange, CA

BUSINESS TAXES AND REGULATIONS

§ 5.14.220

§ 5.14.240

• M. Theater, Outdoor. Tax for an outdoor theater where moving or motion pictures are exhibited, shall be as follows:

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Number of Stalls Tax Per Year
First 500 $275.00
All over 500 $275.00 per stall
+ 0.40 for each over 500
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Separate business licenses shall be obtained for snack bars, food stands or other concessions.

• N. Theatrical Performance in Clubs.

  1. Tax for a theatrical or vaudeville performance or exhibiting any moving or motion pictures in any theater, public hall, clubroom, or assembly hall, for which a charge is made, or donations received, shall be $15.00 per day.

  2. Nothing in this subsection shall be deemed or construed to require the holder of a theater business license issued pursuant to the provisions of the preceding subsection to procure an additional business license to conduct, manage or carry on any theatrical or vaudeville performance or to exhibit any moving or motion pictures at any theater so licensed.

• O. Council Discretion to Waive Fees. Notwithstanding any provisions of this code imposing business taxes on any carnival, circus, or similar enterprise, the City Council shall have discretion to waive such taxes in whole or in part for any carnival, circus, or similar enterprise conducted as part of any event declared by the City Council by resolution as having significance for all, or substantially all, of the citizens of the City and which is either regularly celebrated in the City or is a special celebration of Citywide significance unique to the City.

(Prior code 6150.21; Ord. 114; Ord. 136, 1917; Ord. 193; Ord. 422; Ord. 11-58; Ord. 22-73; Ord. 32-78; Ord. 16-85; Ord. 07-24, 5/14/2024)

Tax for an ice skating, skateboard, or roller skating rink, enclosure or park shall be $200.00 per year.

(Ord. 16-85)

Tax for solicitor and peddler shall be as follows: (Code Section Reference 5.66.010)

• A. Solicitor and Peddler. Tax for a solicitor or peddler having a fixed place of business within the City shall be $35.00 per year unless the person or persons for whom he or she is peddling goods have a principal solicitor's, or peddler's business license, as provided in subsection D.

• B. Solicitor and Peddler—Not Regularly Established. Tax for a solicitor or peddler not having a regularly established business within the City, whether a resident of the City or not, shall be $130.00 per year unless the person or persons for whom he or she is peddling goods

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City of Orange, CA § 5.14.240

ORANGE CODE

§ 5.14.270

have a principal solicitor's or peddler's business license, as provided in subsection D.

• C. Solicitor and Peddler—Exception. No business tax shall be charged to any person who peddles his or her own farm products raised by the person peddling same.

• D. Principal Solicitor's or Peddler's Business 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 Section 5.66.010 may obtain a principal solicitor's or peddler's business license and pay a tax of $300.00 per year, in advance.

(Prior code 6150.23; Ord. 98; Ord. 11-58; Ord. 32-78; Ord. 16-85)

Tax for any persons, firm or entity conducting, managing, or carrying on the business of, or providing the facilities for, the conduct of any swap meet, seller's meet, flea market or similar activity shall pay a business revenue tax of $35.00 per year payable at the beginning of the start of the business, plus 50 cents per stall per day for each day such stall is used for swap meet purposes.

In addition to the foregoing taxes, the swap meet operator shall pay to the City $15.00 for each day the swap meet is conducted during the calendar year, provided such $15.00 tax shall be payable only if there are at least 50 sellers present at the swap meet on the particular day. This $15.00 per day tax shall be due and payable on or before the 15th day of the succeeding month.

Provided, however, that if there is an average of less than 50 sellers per day for each day the swap meet is conducted during a calendar year, the aforementioned swap meet operator shall pay $10.00 per day for each such day. This $10.00 per day tax shall be due and payable on or before the 15th day of the succeeding month.

(Prior code 6150.24; Ord. 11-58; Ord. 32-78; Ord. 16-85)

Tax for any person conducting, managing or carrying on the business consisting mainly of manufacturing, packing, processing, storing, warehousing, or selling at wholesale any goods, wares, merchandise or produce shall be based upon gross receipts as follows: (Code Section Reference 5.15.320)

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Gross Receipts per Year Tax per Year
First $25,000.00 $25.00
$25,001.00 – $100,000.00 $60.00
$100,001.00 – $200,000.00 $75.00
$200,001.00 – $300,000.00 $100.00
$300,001.00 – $400,000.00 $125.00
$400,001.00 – $500,000.00 $150.00
$500,001.00 – $1,000,000.00 $200.00
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City of Orange, CA

BUSINESS TAXES AND REGULATIONS

§ 5.14.270

§ 5.14.270

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Gross Receipts per Year Tax per Year
$1,000,001.00 – $2,000,000.00 $250.00
$2,000,001.00 – $3,000,000.00 $300.00
Each additional $1,000,000.00 or fraction $50.00
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City of Orange, CA

BUSINESS TAXES AND REGULATIONS

§ 5.15.010

§ 5.15.070