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Earlier editions: 2026-09

Title 5 — BUSINESS LICENSES AND REGULATIONS›Chapter 5.08 — BUSINESS LICENSE TAXES

San Clemente Municipal Code Art. II Vending Machines

San Clemente Municipal Code · 2026-10 edition · updated 2026-10-04 · San Clemente

Cite as: San Clemente Municipal Code Article II · Text as of 2026-10-04

5.08.060 - License tax imposed—Amount of tax—Applicability of tax where vending…

A. .....For every person whose business is limited exclusively to renting, leasing, operating or letting the use of any coin operated vending machine or device, the annual tax on business done exclusively within the City shall be fifty dollars ($50.00) per year for the first five thousand dollars ($5,000.00) or less of gross receipts, plus five dollars ($5.00) per year for each additional one thousand dollars ($1,000.00), or fraction thereof, of gross receipts in excess of five thousand dollars ($5,000.00).

B. .....Any person whose primary business is not limited exclusively to vending machines, and for which he or she pays a license tax based on gross receipts, but who owns, rents, leases or maintains vending machines or devices as a secondary business, may elect to combine the gross receipts of both activities and pay a license tax based on the total receipts thereof.

(Prior code § 8-41)

Exceptions & meaning →

5.08.070 - Election to flat tax rate basis.

Any person whose primary business is not limited exclusively to vending machines, and for which the person pays a license tax on a flat rate basis, but who owns, rents, leases or maintains vending machines or devices as a secondary business, may elect to pay a license tax on gross receipts under Section 5.08.060(A) or on a flat rate, for each machine operated by depositing therein coins of a value as follows:

Coins to Operate Taxes
0—10¢ ..... $ 5.00
10¢—25¢ ..... 10.00
25¢—50¢ ..... 15.00
50¢ or more ..... $20.00

In any case the election may be made only once within any year. A person established in business shall make the election within thirty (30) days of the due date of the tax. Persons entering business shall make the election at that time.

(Prior code § 8-42)

Exceptions & meaning →

5.08.080 - Sealing or seizure and redemption of nonidentified or unlicensed machines.

A. .....The License Collector may seal the coin openings or slots in a manner which will render inoperative the coin devices on any machine or device, not otherwise exempted by the provisions of this article, which is found available to the public for operation and which does not have stamped or affixed thereon the required identification or for which the proper license tax has not been paid; in lieu thereof, he or she may seize and hold any such machine for the payment of such license tax.

B. .....A service charge of ten dollars ($10.00) shall be paid to the License Collector by the owner or operator of any such machine or device so sealed for the removal of such seals. No person shall operate any machine or device so sealed without first submitting evidence to the License Collector that payment of the required license tax and service charge prescribed in this section has been made and until the required identification has been stamped upon or affixed to the machine or device and the License Collector has removed such seals. It shall be unlawful for any person other than the License Collector or his duly authorized deputies to break or remove any such seals. Upon receipt of evidence of the payment of the tax and service charge and, when applicable, evidence of other required compliance by the owner or operator of any machine or device so sealed, the License Collector shall break and remove such seals.

C. .....In the event of seizure, any such machines shall be disposed of upon nonpayment of such tax, as provided by the laws relative thereto. Such machines may be reclaimed by the owners prior to disposal upon payment of taxes and all costs involved in the seizure, storage and handling thereof.

(Prior code § 8-43)

Exceptions & meaning →

5.08.090 - Owner of business responsible for overdue tax.

The owner of the business wherein the machine or device indicated herein is located shall be held responsible for the full amount of the tax if the owner of the machine or device has not paid the tax when due and payable.

(Prior code § 8-44)

Exceptions & meaning →

5.08.100 - Additional information to be given by applicant.

At the time the license required by this article is applied for, the applicant, in addition to other application requirements of this chapter, shall give the kind or character of the machine or device, business name and street address and number of machines at each proposed location.

(Prior code § 8-45)

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5.08.110 - Decals, metal-cals or labels.

A. .....No person shall maintain any vending machine or device within the City without having posted thereon, in a conspicuous place, a decal or label for identification purposes, on which is written the name, address and telephone number, if any, of the owner or operator thereof.

B. .....No person shall maintain any vending or other coin-operated machine or device within the City without having posted thereon, in a conspicuous place, a decal, metal-cal or label, which shall be issued and supplied by the License Collector upon payment of the required license tax, which decal, metal-cal or label shall indicate that the license tax has been paid for the current license period.

(Prior code § 8-46)

Exceptions & meaning →

5.08.120 - Exemptions.

No business license tax shall be required for the maintenance or operation of:

A. Any U.S. postage stamp machine;

B. Any machine dispensing sanitary or hygienic articles, or drinking cups, towels or medicine, which machine is entirely owned and supplied by the owner or operator of the premises where installed and is maintained solely for the convenience of the employees, visitors or customers;

C. Any machine or device dispensing newspapers or magazines; provided, that the agent or distributor owning or servicing each such machine or device has paid a business license tax for the current license year pursuant to Section 5.08.040 of this chapter. In the event a business license tax has not been paid, the License Collector shall take action pursuant to Section 5.08.080 by sealing the coin openings or seizing any such machines or devices that are found available to the public for operation.

(Prior code § 8-47)

Exceptions & meaning →

5.08.130 - Discontinuing maintenance of machines or devices—Substitution of other machines or devices.

In the event any person discontinues maintaining any machine or device duly licensed under this article during a period when such machine or device is licensed for an unexpired period, such licensee may substitute another like machine or device in its place, and may maintain such substituted machine or device without the payment of an additional license tax for the unexpired period of the license carried on such discontinued machine or device; provided, that such person shall surrender the City-provided identifying decal, metal-cal or label, whichever the case may be, to the License Collector and obtain a new identifying decal, metal-cal or label for such unexpired period for such substituted machine or device.

(Prior code § 8-48)

Exceptions & meaning →

5.08.140 - To be operated in accordance with state law.

All vending machines and mechanical devices referred to in this article shall be operated in accordance with the laws of the state.

(Prior code § 8-49)

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5.08.150 - Applicability of article—Operation of illegal machines or devices.

Nothing contained in this article nor any action of the License Collector in issuing a license shall in any manner be considered as expressing any opinion or approval as to the legality of any machine or device and shall be no authority to operate any machines or devices as set forth in this article which may be illegal or illegally operated under the laws of the state.

(Prior code § 8-50)

Exceptions & meaning →

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