Santa Ana Municipal Code § 21-101 Sealing of nonidentified or unlicensed machines

Swap meet exhibitors and swap meet operators shall pay business license tax according to the provisions of this Section.

(a) Definitions. As used in this Section, the following words, terms, or phrases shall have the meaning hereinafter set forth:

(1) "Swap meet" shall mean any event where 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 at large, during a specified period of time, may bring identifiable, tangible property and exhibit the same for sale or exchange.

(2) "Swap meet exhibitor" shall mean any person exhibiting, displaying, selling, exchanging, offering for sale or exchange any property at a swap meet.

(3) "Swap meet operator" shall mean any person or organization conducting or operating the business of a swap meet on any premises in the city excluding, however, swap meet exhibitors.

(b) Fees.

(1) Every swap meet operator shall pay an annual business license fee according to Section 21-119(1) of this Chapter.

(2) Each swap meet exhibitor participating in a swap meet shall pay a fee in the amount specified in Section 21-120s(7) per swap meet stall per day. Where two (2) or more swap meet exhibitors share a single stall, each such exhibitor shall pay a separate daily stall fee. Such fee 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 fee to the swap meet operator at the time and on each day the swap meet exhibitor participates in the swap meet. Any unpaid fee 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 fee 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 fee shall be separately stated from any other monies collected by the swap meet operator. The fee shall be in addition to any other fee required by the city.

(3) On or before the tenth day following each swap meet, each swap meet operator shall file a return with the collector showing the total amount of fees 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 fees collected to the collector. Returns and payments shall be due immediately upon cessation of business by the swap meet operator for any reason.

(4) Every swap meet operator shall hold all fees collected under this Section in trust for the account of the city until payment thereof is made to the collector. Any swap meet operator who fails to remit the fees within the time specified shall pay a penalty of ten (10) per cent for each month said payment is overdue.

(c) Records. Each swap meet operator shall keep full and accurate records of gross receipts and stall rentals to vendors in connection with the operation of the swap meet. The city, by and through its authorized officers shall have the right to examine and audit such records, including records of any bank accounts, at any reasonable time, and swap meet operators shall cooperate fully with inspection of them. Such records shall include, but are not limited to, the total amount of gross receipts from each day, as well as whatever records are necessary in order to provide the city any required information pursuant to subsection (b)(3) of this Section.

(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-3028, § 7, 6-21-22)

(a) For every person whose business is limited exclusively to renting, leasing, maintaining or letting the use of any coin-operated machine or device, or otherwise engaging in vending operations, or in operating any coin-operated machine or device at any location or fixed place of business owned or otherwise under the control of another, the annual license tax on business done exclusively within the city, for every device so rented, leased, let, maintained or operated, shall be the amount specified in Section 21-120v(1) per each ten cent ($0.10) device and over or the amount specified in Section 21-120v(2)(a) for the first five cent ($0.05) device and under and thereafter the amount specified in Section 21-120v(2)(b) for each such additional device five cents ($0.05) and under.

(b) Any person whose primary business is not limited exclusively to coin-operated machines or devices, and for which he or she pays a license tax based on gross receipts, but who owns, leases, or rents for operation at his or her fixed place of business any coin-operated machine or device or who receives rent for the operation of any coin-operated machine or device thereat, or who otherwise participates in the gross receipts derived from the operation of such machines thereat; such person may elect to combine the gross receipts of both activities and pay a license tax based upon the total receipts thereof which will be assessed at the same rate as is applied to his or her primary business according to Section 21-119 of this Chapter. Such election shall be made in writing at the time of applicant's original application for a business license or may be made once annually thereafter at the time of licensee's application for a renewal license.

(c) Where any licensee engages in the operation of any coin-operated machine or device at his or her fixed place of business subsequent to the commencement and licensing of licensee's primary business, the initial license tax due shall be identical to the tax established in subsection (a) above. However, upon the expiration of the initial licensing period, licensee may elect to pay the tax as provided pursuant to subsection (b) above.

(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-3028, § 7, 6-21-22)

For every person whose primary business is limited exclusively to the operation of coin-operated machines or devices upon premises owned or controlled by such person, the annual license tax on business done shall be based upon the total gross receipts thereof according to Section 21-119(1) of this Chapter.

(Ord. No. NS-1922, § 1, 7-20-87)

At the time the license required under Section 21-98 is applied for, and thereafter annually at the time of the renewal of such license, or at such other time as the collector may set, the applicant or licensee shall provide to the collector a list giving the kind or character of machine or device, local business name and street address, and number of machines or devices at each proposed or existing location.

(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2841, § 5, 2-4-13)

The collector, as chief revenue officer, and each and every duly authorized revenue officer of the city shall 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 the chapter 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 full; in lieu thereof, he or she may seize and hold any such machine for the payment of such license tax pursuant to Section 21-102. A service charge in the amount specified in Section 21-120s(1) shall be paid in advance to the collector, or his or her authorized agent 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 collector or his or her duly authorized agent 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 collector or his or her agent has removed such seals. It is unlawful for any person other than the collector or his or her duly authorized agents to break any such seals. Any person so doing shall be deemed guilty of a misdemeanor. Upon receipt of evidence of payment in full 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 collector or his or her duly authorized agent shall break and remove such seals. In the event of seizure, any such machines shall be disposed of upon nonpayment of such tax as provided by the laws relative thereto, pursuant to Section 21-102. 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.

(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-3028, § 5, 6-21-22)

In the event that any person engages in, conducts, transacts and carries on or manages the business of maintaining any coin-operated machines or devices and operates any such devices upon premises not belonging to, nor under the control of said person without obtaining a license therefor, or upon revocation of the same the collector shall seize such coin-operated machines or devices and hold them as security for the payment of the license fee or any other amount due and owing pursuant to this Chapter and shall not surrender same until a license is obtained or renewed. In the event the person owning or having control of the device fails, within a period of thirty (30) days after notice to said licensee served to the address listed on the application of the licensee where he or she consented to receive mail concerning his coin-operated machines or devices, to pay any license tax and any other amount due pursuant to this Chapter, then and in that event the device shall be disposed of as hereinafter provided in this section. Where the person owning or having control of the device has failed to obtain a license for said device prior to the seizure of said same then notice shall be served through United States mail to the person owning or having control of the device to the address affixed to the device listing the owner's name and address. Where no address is so affixed a notice shall be conspicuously posted upon the premises where the device is being operated. In the event said person fails, within a period of thirty (30) days after the serving or posting of said notice, to obtain a business license, then in that event the device shall be disposed of as hereinafter provided in this section.

The device or devices or so many thereof shall be sold to satisfy the amount of license fee or any other amount due to the city pursuant to this Chapter and any device or devices not sold shall be surrendered to the owner thereof; provided further that in the event the device or devices are sold for a sum less than the amount of the license fee or any other amount due and owing to the city pursuant to this Chapter, the owner of the devices shall, nevertheless, remain liable for the balance of such license fees due and payable.

(Ord. No. NS-1922, § 1, 7-20-87)

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 machines or devices has not paid the tax when due and payable.

(Ord. No. NS-1922, § 1, 7-20-87)

(a) No person shall maintain any coin-operated 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 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 collector upon payment of the required tax, which decal, metal-cal or label shall indicate that the license tax has been paid for the current period.

(Ord. No. NS-1922, § 1, 7-20-87)

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

(1) Any U.S. postage stamp machine;

(2) Any change machine;

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

(4) Any machine or device dispensing newspapers or magazines; provided, that the distributor owning and or the independently contracted agent servicing each such machine or device has paid a business tax for the current license year pursuant to Article X of this Chapter. In the event a business license tax has not been paid, the collector or his or her duly authorized agent shall take action pursuant to Sections 21-101 and 21-102 by sealing the coin openings or seizing any such machines or devices that are found available to the public for operation.

(Ord. No. NS-1922, § 1, 7-20-87)

In the event any person discontinues maintaining any machine or device duly licensed under this Chapter during a period when such machine or device is licensed under this Chapter, such licensee may substitute another like machine or device in its place, and may maintain such substituted machine or device without 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 collector or his or her duly authorized agent and obtain a new identifying decal, metal-cal or label for such unexpired period for such substituted machine or device.

(Ord. No. NS-1922, § 1, 7-20,87)

Nothing contained in this Chapter nor any action of the collector or any duly authorized agent 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.

(Ord. No. NS-1922, § 1, 7-20-87)

(a) Any person, whether a resident of the city or not, traveling by foot, automotive vehicle or any other type conveyance from place to place or from street to street carrying, conveying or transporting goods, wares, merchandise, and offering and exposing the same for sale, or making sales and delivering articles to the purchasers or offering to sell or take orders for goods, wares, or merchandise or other things of value for future delivery or for services to be performed in the future, or canvassing any opinions, preferences, endorsements or other information from persons within the city, not otherwise licensed under the provisions of this Chapter or not having a regularly established place of business within the city, as said established place of business within the city shall be defined in this Section, shall pay a license fee as follows:

For Peddlers:

(1) The amount specified in Section 21-120p(2) per year, or the amount specified in Section 21-120p(2) per day, unless the person, persons, firms or corporations for whom such persons peddling and/or soliciting have a principal's, peddler's or solicitor's license as hereinafter provided pursuant to Section 21-108.

(2) The amount specified in Section 21-120p(3) per year, if the person, persons, firms or corporations for whom such person is peddling and/or soliciting have a principal's, peddler's or solicitor's license.

For Solicitors:

(3) The amount specified in Section 21-120s(4) per year, unless the person, persons, firms or corporations for whom such persons are soliciting have a principal's solicitor's license as hereinafter provided pursuant to Section 21-108.

(4) The amount specified in Section 21-120s(5) per year, if the person, persons, firms or corporations for whom such person is soliciting have a principal's solicitor's license.

(b) The phrase "having a regularly established place of business within the city" as used hereinabove and hereinafter below shall be defined as any individual having a fixed place of business, within the city for a period of not less than ninety (90) days and having a state board of equalization permit number applicable to the aforementioned place of business so established in the city.

(c) Every person operating a pushcart vending business within the city shall pay a license fee in the amount specified in Section 21-120p(6) per year for each such pushcart operated within the city.

(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2064, § 5, 6-18-90; Ord. No. NS-2133, § 3, 7-15-91; Ord. No. NS-3028, § 7, 6-21-22)

Any person, firm or corporation, either employing one or more individuals, or contracting with one or more independent contractors to have such individuals solicit the retail sale of any goods, wares, merchandise, services or other things of value for future delivery or for services to be performed in the future, or to peddle or sell goods, wares and merchandise or to solicit any opinions, preferences, endorsements or other information from persons within the city, not otherwise licensed under the provisions of this Chapter or not having a regularly established place of business within the city, may obtain a principal's, peddler's or solicitor's license and pay a license fee as follows:

For a Principal Peddler's License, the amount specified in Section 21-120p(4) annually, plus an additional amount as specified in Section 21-120p(4) per employee for each employee engaged in peddling within the city, including independent contractors required to be separately licensed pursuant to Section 21-107(a).

For a Principal Solicitor's License, the amount specified in Section 21-120s(6) annually, plus an additional amount as specified in Section 21-120s(6) per employee for each employee engaged in peddling within the City, including independent contractors required to be separately licensed pursuant to Section 21-107(a).

The collector shall not issue such license until the applicant files with the collector a list of all peddlers and/or solicitors employed by the applicant or with whom the applicant has contracted and a signed agreement that the applicant, within five (5) days thereafter, will notify the collector in writing of every change in personnel of those soliciting and/or peddling for him.

(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2064, § 6, 6-18-90; Ord. No. NS-3028, § 7, 6-21-22)

No license to peddle or solicit shall be issued to any person unless and until such person furnishes the collector with his state board of equalization permit number and agrees to report separately in his sales tax return to the state the amount of receipts from sales in the city and agrees to pay the required 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. No. NS-1922, § 1, 7-20-87)

Any person engaged in transacting and carrying on activities related to the generation of electromagnetic waves within the city for the purpose of commercial broadcasting by radio transmission or television transmission shall pay an annual business license fee according to Section 21-119(1) of this Chapter.

Any person engaged in transacting and carrying on activities related to the solicitation of advertising within the city for radio or television transmission in intrastate commercial broadcasting and not otherwise licensed under the provisions of this Chapter and not having a regularly established place of business within the city pursuant to Section 21-107 shall pay an annual business license fee according to Section 21-108 of this Chapter.

(Ord. No. NS-1922, § 1, 7-20-87)

Any person engaged in transacting and carrying on the business of erecting, maintaining and selling of advertising space on off-premises commercial advertising signs shall pay a license tax therefor per sign face located in the city. For sign faces with gross dimensions equal to or less than three hundred (300) square feet said tax shall be at the rate as specified in Section 21-120o(1) per sign face. For sign faces with gross dimensions in excess of three hundred (300) square feet said tax shall be at the rate as specified in Section 21-120o(2) per sign face.

(Ord. No. NS-1926, § 1, 10-19-87; Ord. No. NS-3028, § 7, 6-21-22)

(a) Transportation of property. Every person whose business is that of operator of any vehicle used for the transportation of property for hire or compensation, and who in the course of that business uses the public streets and highways within the city to receive or discharge, pick up or deliver property within the city, shall pay a business tax as specified in Section 21-120t(2) per year for each such vehicle.

(b) Delivering or carrying of goods, wares or merchandise. Every person who uses any vehicle over the public streets and highways of the city to receive or discharge property, or for delivering or carrying goods, wares or merchandise sold, let or handled by him in the course of this business within the city, and who is not otherwise specifically taxed by other provisions of this Chapter, shall pay a business tax as specified in Section 21-120t(2) per year for each such vehicle.

(c) Occasional and incidental activity. The provisions of this Section shall not apply to persons operating such vehicles within the city on an occasional and incidental basis. For the purpose of this Section, "occasional [and] incidental" is defined to be the doing or performing of not more than three (3) incidents or acts as specified in this Section in any one-year period.

(d) Exemption and exceptions. The business tax imposed under the provisions of this Section shall not apply to any person who is subject to tax under the Motor Carriers of Property Permit Fee Act, commencing with Section 7231 of the California Revenue and Taxation Code; nor shall the provisions of this Section apply to the operation of any vehicle operated exclusively in interstate commerce.

(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-3028, § 7, 6-21-22)

Every person engaged in the business of providing telephone services shall pay an annual business fee according to section 21-119(2) of this Chapter.

(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-3031, § 4, 11-8-22)

Every person engaged in the business of providing professional services shall be taxed upon the basis of the number of persons engaged or employed in such business, in accordance with the following schedule:

(a) Each location in which professional services are rendered, whether by one (1) or more practicing principals or by one (1) or more professional independent contractors rendering professional services pursuant to a contract of employment, or whether by one (1) or more salaried professional employees engaged in rendering professional services—the amount as specified in Section 21-120p(5)(a) ;

(b) Each practicing professional principal, in excess of one (1), engaged in rendering professional services, whether as owner or as partner or officer or as professional shareholder—the amount as specified in Section 21-120p(5)(b);

(c) Each additional person engaged or employed, either as professional independent contractor rendering professional services pursuant to a contract of employment, or whether as salaried professional employee engaged in rendering professional services—the amount as specified in Section 21-120p(5)(c);

(d) Each additional person engaged or employed otherwise—the amount as specified in Section 21-120p(5)(d).

For the purpose of this Section, the phrase "each practicing professional principal" shall be deemed and is declared to mean the maximum number of persons engaged in rendering professional services (other than salaried employees or independent contractors engaging their services pursuant to a contract of employment and not otherwise sharing in the profits of the business) and shall be computed based upon the maximum number of practicing principals engaged in rendering professional services for any one-day period during any part of the preceding business license period.

For the purpose of this Section, the phrase "each additional person engaged or employed" shall be deemed and is declared to mean the average number of persons, whether licensed practitioners employed or otherwise engaged in rendering professional services, and not otherwise sharing in the profits of the business, or whether any other category of person, directly or indirectly paid for their service and not otherwise sharing in the profits of the business.

For the purpose of determining the average number of persons engaged or employed, the person subject to the tax shall ascertain separately the total number of hours of service performed by licensed practitioners engaged or employed during the preceding year, including paid leave, and the total number of hours of service performed by all other persons engaged or employed during the preceding year, including paid leave, in each case dividing the total number of hours of service by the fulltime equivalent (two thousand eighty (2,080) hours). In computing the average number of persons engaged or employed, fractions shall be rounded to the nearest whole number with one-half (0.5) or greater being rounded up and less than one-half (0.5) being rounded down.

In the case of an application for an original license, applicant shall state both the maximum number of practicing professionals engaged or intended to be engaged in rendering professional services and the average number of persons engaged or employed or intended to be engaged or employed to assist in the conduct of applicant's business. Thereafter, the license tax provided for herein shall be based solely upon the hereinabove set forth method of computation.

(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2131, § 2, 7-15-91; Ord. No. NS-3028, § 7, 6-21-22)

Section 21-80 shall apply to all statements provided to be filed under Section 21-114; provided however, that the inspection of books and records shall be limited specifically to books and records reflecting the employees and other persons engaged in the business activity.

(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2841, § 5, 2-4-13)