Chapter 5.15 — DEFINITIONS

For the purpose of this chapter, certain words and phrases shall be construed as set forth in this chapter unless it is apparent from the context that a different meaning is intended. (Prior code 6160; Ord. 32-78)

"Automobile dismantler" means any person who has an established place of business and is engaged in the business of buying, selling, or dealing in vehicles of a type required to be registered under theVehicle Code, including nonrepairable vehicles for the purpose of dismantling the vehicles, who buys or sells the integral parts and component materials thereof, in whole or in part, or deals in used motor vehicle parts. This section does not apply to the occasional and incidental dismantling of vehicles by dealers who have secured dealers' plates from the Department of Motor Vehicles whose principal business is buying and selling new and used vehicles, or by owners who desire to dismantle not more than three personal vehicles within any 12-month period. (See California Vehicle Code Section 220.) (Prior code 6160.1; Ord. 11-58; Ord. 32-78; Ord. 07-24, 5/14/2024)

"Business" includes professions, trades, commercial enterprises, and occupations and all and every kind of calling whether or not carried on for profit. (Prior code 6160.2; Ord. 32-78)

"Business license" means a license issued to a business by the City as set forth in Title 5 of the Code.

(Prior code 6160.3; Ord. 32-78; Ord. 07-24, 5/14/2024)

"Carnival" means and includes amusement enterprises consisting of sideshows, vaudeville, Ferris wheel, merry-go-round, riding and amusement devices, merchandise booths, or any combination of the foregoing attractions and devices, for which a gate admission charge is made or a charge is made for entry into each attraction or for the use of each device. (Prior code 6160.4; Ord. 11-58; Ord. 32-78)

"CATV" means a community antenna television system. (Prior code 6160.5; Ord. 32-78; Ord. 32-79)

"Circus" means and includes any show or exhibition containing acts or feats of horsemanship, trained animals, clowns, acrobatic or trapeze performances, merchandise booths or such other

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City of Orange, CA

BUSINESS TAXES AND REGULATIONS

§ 5.15.070

§ 5.15.140

forms of skill or amusement as are commonly given in rings or the like. (Prior code 6160.6; Ord. 11-58; Ord. 32-78)

"Community antenna television system" means a system of antenna, coaxial cables, wires, wave guides, or other conductors, equipment or facilities designed, constructed or used for the purpose of providing television or FM radio service by cable or through its facilities as herein contemplated. CATV shall not mean or include the transmission of any special program or event for which a separate and distinct charge is made to the subscriber in the manner commonly known and referred to as "pay television."

(Prior code 6160.7; Ord. 26-65; Ord. 32-78; Ord. 32-79)

"Contractor" means and includes any person who is licensed as a contractor by the State and/ or who undertakes to, or offers to undertake to, or purports to have the capacity to undertake to, or submits a bid to, or does himself or herself or by or through others, construct, alter, repair, add to, subtract from, improve, move, wreck or demolish any building, highway, road, railroad, excavation or other structure, project, development or improvement or to do any part thereof, including the erection of scaffolding or other structures or works in connection therewith. (Prior code 6160.8; Ord. 32-78)

"General contractor" means a contractor in the business of construction utilizing the services of two or more unrelated building trades or crafts and licensed as a contractor by the State. (Prior code 6160.9; Ord. 32-78)

"Specialty contractor" means a contractor whose contracting business involves the use of specialized building trades or crafts and is licensed as a contractor by the State. (Prior code 6160.10; Ord. 32-78)

"Public dance" means a dance open to the public for an admittance fee or charge, which is held on one day only.

(Prior code 6160.11; Ord. 11-58; Ord. 32-78)

"Public dancehall" means 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.

(Prior code 6160.12; Ord. 11-58; Ord. 32-78)

"Dinner dancing place" is a place where music is provided and the public is permitted to dance

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City of Orange, CA

ORANGE CODE

§ 5.15.140

§ 5.15.190

without payment of a fee. (Prior code 6160.13; Ord. 11-58; Ord. 32-78)

"Engaged in business" means the conducting, carrying on, managing or operating of a business whether done as owner, or by means of an officer, agent, manager, employee, servant, or lessee or any of them. (Prior code 6160.14; Ord. 32-78)

"Evidence of doing business" includes whenever any person, by use of signs, circulars, cards or any other advertising media, holds himself or herself out as, or represents that he or she is, doing business in the City.

(Prior code 6160.15; Ord. 32-78)

"Fixed place of business" means and includes any place actually occupied continually during the term of such license, by a person or individual engaged in a business where the books and records of such person or individual are kept, and at which a large part of the business of such person or individual is transacted.

(Prior code 6160.16; Ord. 32-78)

"Gross receipts" means and includes the total amount of the sale price of all sales and the total amount charged or received 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 as a part of or in connection with the sale of materials, goods, wares or merchandise. Included in "gross receipts" shall be 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 the materials used, labor or service costs, commissions paid to salesmen, interest paid or payable, or losses or other expenses whatsoever. Excluded from "gross receipts" shall be cash discounts allowed and taken on sales; credit allowed on property accepted as part of the purchase price and which property may later be sold; any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser; such part of the sale price of property returned by purchasers upon recession of the contract of sale as is refunded either in cash or by credit; 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; that portion of the receipts of a general contractor which represent payments to subcontractors, provided that such subcontractors have a business license under this title, and provided the general contractor furnishes the Business Services Coordinator with the names and addresses of the subcontractors and the amounts paid each subcontractor. (Prior code 6160.17; Ord. 11-58; Ord. 32-78)

"Insurance agent" means a person authorized, by and on behalf of an insurer, to transact insurance. Normally, an insurance agent has the authority to bind the insurer and to execute insurance policies.

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City of Orange, CA

BUSINESS TAXES AND REGULATIONS

§ 5.15.190

§ 5.15.260

(Prior code 6160.18; Ord. 32-78)

"Insurance broker" means a person who, for compensation and on behalf of another person, transacts insurance, other than life, with, but not on behalf of, an insurer. Normally, an insurance broker does not have authority to bind, and the insurer must first execute the binder or policy. (Prior code 6160.19; Ord. 32-78)

"Junk collector" means any person, other than a junk dealer, engaged in the business of buying or selling, either at wholesale or retail, any rags, bottles, papers, cans, metals or other articles of junk.

(Prior code 6160.20; Ord. 11-58; Ord. 32-78)

"Junk dealer" means any person having a fixed place of business in the City 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. (Prior code 6160.21; Ord. 11-58; Ord. 32-78)

"Owner builder" means an owner of property, who builds or improves structures thereon, or appurtenances thereto, who does such work himself or herself or through his or her own employees with wages as their sole compensation; provided that such structure, or structures, with or without the appurtenances thereto is not intended or offered for sale. Proof of the sale or offering for sale of any such structure by the owner builder within one year after completion of same is presumptive evidence that such structure was undertaken for purposes of sale. (Prior code 6160.22; Ord. 32-78)

"Pawnbroker" means and includes every person conducting, managing or carrying on the business of loaning money either for himself or herself 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 authorized to do so under the laws of the State or of the United States. (Prior code 6160.23; Ord. 11-58; Ord. 32-78)

"Person" means and includes 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.

(Prior code 6160.24; Ord. 11-58; Ord. 32-78)

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City of Orange, CA

ORANGE CODE

§ 5.15.260

§ 5.15.270

"Processing" means and includes engaging in the business of converting an article, substance or commodity into marketable form for the purpose of resale by changing its physical or chemical composition.

(Prior code 6160.25; Ord. 32-78)

"Professions" means business of a professional, as opposed to amateur nature, where the principal business activity is the furnishing of services and all activities in which any person, for any other person, performs any personal service and all services in which any real or personal property or any money or credits are exchanged, leased, transported, loaned, moved, stored, hauled, improved, maintained, cleaned, repaired, or otherwise handled from one person to or for another person, and any other business where the principal business activity is the furnishing of services, and where such business is not specifically listed in some other classification or section of this code, will be classified in the above category. Professions includes the following:

Abstractor of titles

Accountant

Advertising counsel

Agricultural advisor or counselor

Ambulance business

Appraiser

Architect

Assayer Attorney at law

Auditor

Bail bond broker

Barbershop

Beauty shop Business management consultant Certified public accountant Chemical engineer Chemist

Child nurseries (six children or more)

Chiropodist

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City of Orange, CA

BUSINESS TAXES AND REGULATIONS

§ 5.15.270

§ 5.15.270

Chiropractor Civil engineer Claim adjuster Construction engineer Consulting engineer Dancing academy Dealer in stocks, bonds and other securities

Dental laboratory Dentist Designer Detective Detective agency Drafting technician Drugless practitioner Electrical engineer Electrologist Employment agency or bureau Fine arts or music school Gardener Geologist Herbalist Industrial relations consultant Instructor Insurance adjuster Insurance broker Interior decorator Investment counselor Labor relations consultant Landscape architect

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City of Orange, CA

ORANGE CODE

§ 5.15.270

§ 5.15.270

Lapidary Mechanical engineer Mortician Naturopath Oculist Optician Optometrist Oral surgeon Orchard care Osteopath physician Physician Physician and surgeon Private home for the aged (four persons or more) Private patrol Rental of personal property Sanitation engineer Sightseeing bus business Stocks and bonds broker Surgeon Surveyor Taxidermist Teacher Telephone answering service Tow truck business Trade or business school Travel bureau Tree removing Tree surgery Tree trimming

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City of Orange, CA

BUSINESS TAXES AND REGULATIONS

§ 5.15.270

§ 5.15.320

Vehicle for hire

Veterinarian

Watch repairing

Wholesale jobbing

X-ray technician (Prior code 6160.26; Ord. 11-58; Ord. 62-76; Ord. 32-78; Ord. 25-82)

"Commercial real estate development" includes any person conducting, managing, or carrying on the business of acquiring, subdividing, improving, selling, renting and otherwise dealing in and disposing of or developing real property, for commercial, industrial, or nonresidential purposes including, but not limited to, one who constructs improvements upon real property for commercial, industrial, or nonresidential purposes with the object of selling, renting or developing it for his or her own use.

(Prior code 6160.27; Ord. 11-58; Ord. 32-78)

"Real estate sales personnel" is defined as either a real estate broker or real estate salesperson licensed as such by the State.

(Prior code 6160.28; Ord. 48-58; Ord. 6-60; Ord. 32-78)

"Swap meet" is defined to mean and include any meeting or assembly or other gathering for the purpose of offering new or used merchandise, articles or any other things of value for sale or exchange, which meeting, assembly or gathering does not exceed three consecutive days in duration on any single occasion, and provided that any such swap meet, if conducted as a continuous and periodic operation throughout the calendar year, shall be conducted only in conjunction with the proper land use approval pursuant to Title 17 of this code. (Prior code 6160.29; Ord. 12-71; Ord. 31-74; Ord. 32-78)

"Wholesaling" means engaging in the business of selling goods, wares, or merchandise for the purpose of resale and not to consumers or users thereof. (Prior code 6160.31; Ord. 32-78)

1. Editor's Note: Former Section 5.15.310, Theater, Motion Picture, derived from Prior Code 6160.30 and Ord. 11-58 and Ord. 32-78, was repealed by Ord. 07-24, 5/14/2024.

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City of Orange, CA

BUSINESS TAXES AND REGULATIONS

§ 5.16.010

§ 5.16.030