Tustin Municipal Code Part 2 Fees

a Generally

Every person who engages in business within the City shall pay a license tax upon business done within the City annually, unless otherwise provided in this chapter, in the amounts and at the rates hereinafter designated.

b Unexpired Licenses

Where a license for revenue purposes has been issued to any business by the City, the tax paid therefore under the provisions of any ordinance heretofore enacted, and the terms of such license have not expired, then the license tax prescribed by this chapter for such business shall not be required to be paid until the expiration of the term of such unexpired license.

c Penalties for Failure to Pay When Due

For failure to pay the license tax when due, the Director shall add a penalty of twenty-five (25) percent of such license tax on the last day of each month after the due date thereof, provided that the amount of such penalty to be added shall in no event exceed one hundred (100) percent of the amount of the license tax due.

d When Payable

Unless otherwise specifically provided, all annual license taxes under the provisions of this chapter shall be due and payable in advance on the first day of January of each year, provided that license taxes covering new operations commenced after the first day of January may be prorated for the balance of the license period, by quarters.

Except as otherwise herein provided, license taxes required hereunder shall be due and payable as follows:

(1) Annual: Due and payable on the first day of January of each year; delinquent on February 1st of the same year.

(2) Daily flat-rate license taxes: Each day, in advance.

(3) New businesses: Due immediately prior to commencement of business and delinquent on the last day of the month in which business commenced.

e Deemed Debt Owed City

The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the City. An action may be commenced in the name of the City in any court of competent jurisdiction for the amount of any delinquent license tax penalties.

(Ord. No. 1270, Sec. II, 4-21-03)

a Original License

Upon a person making application for the first license to be issued hereunder or for a newly established business, in all cases where the amount of the license tax is to be measured by gross receipts, such person if engaged in business or registering in the first quarter of the calendar year shall pay the amount based on anticipated annual gross receipts. For succeeding quarters, the payment shall be reduced by one-fourth if made after March 31st, by one-half if made after June 30th, and by three-fourths if made after September 30th.

The Director shall not issue to any person another license for the same or any other business until such person has submitted a complete application to the Director and paid the license tax required by this Chapter.

b Determination of Tax

The license fee for any business whose license fee is determined under Sections 2523a, b, and c shall be based upon the gross receipts of such business for the preceding year, except that in the case of a new business, the fee shall be based upon an estimate of the gross receipts which the business will have for the year for which the license is granted. The amount of the actual gross receipts used to determine the license tax shall be consistent with the amount reported to the State and the Federal government for tax purposes.

All gross receipts and license taxes shall be prorated on the basis of the quarter of the year in which they are initially paid.

For businesses paying the license tax prior to March 31st, the full amount shall be paid based upon estimated gross receipts for the year. For license taxes paid subsequently, the amount shall be three-fourths of the full amount if paid after March 31st, but prior to June 30th; one-half of the full amount if paid after June 30th, but prior to September 30th; one-fourth of the full amount if paid after September 30th.

Persons making application for any such business shall furnish to the Director a verified written statement upon the form provided by the Director, setting forth such information as may be therein referred to and required and as may be necessary to determine the amount of license tax to be paid by the applicant, which estimate, if accepted by the Director as reasonable, shall be used to determine the amount of license tax to be paid.

(Ord. No. 1270, Sec. II, 4-21-03)

a Retail and Wholesale Sales Generally

Retail and wholesale sales businesses, and all other businesses not otherwise specified:

b Manufacturing

Any business consisting primarily of manufacturing, packing, processing, canning, or fabricating goods or produce:

c Services Generally

Any profession, trade, or occupation, not including retail or wholesale sales or manufacturing, and not otherwise specifically named or described, and involving principally a service rather than a sale or the furnishing or rendering of a facility or thing:

d Enumerated Businesses

The taxes for certain particular business shall be as follows:

Ambulance (per vehicle) .....$25.00

Amusement facilities and devices:

(1) Parks and facilities, card rooms, bowling alleys, skiball, batball, handball, shuffleboard, pool—For each facility .....25.00

Plus, for each table, court, alley, ride, or device, in excess of one .....5.00

(2) Billiards, similar facilities, amusement parks of all kinds, mechanical devices of any kind—For each facility .....25.00

Plus, for each table, court, alley, ride, or device, in excess of one .....5.00

(3) Rinks, ranges, and courses: .....

Ice or roller skating rinks .....50.00

Shooting gallery .....50.00

Golf course .....50.00

Miniature golf course .....50.00

Archery range .....50.00

Golf driving range .....50.00

Riding academy or stable .....50.00

Go-cart, bicycle, or similar courses .....50.00

Similar facilities .....50.00

(4) Places of assembly: .....

Cafe with dancing .....100.00

Nightclub .....100.00

Dance hall (admission charged) .....100.00

Public hall for rent .....100.00

(5) Coin-operated machines:

Coin-operated machines shall be taxed upon the gross receipts received from said machines in accordance with the schedule set forth in Section 2523. Licensees shall, with the business license application and each renewal thereof, file with the Director a list of each location within the City at which licensee has machines, showing the number of machines at each such location. Within fifteen (15) days after any change in location or in the number of machines at such location, the licensee shall file an amended and current list.

(6) Entertainment: .....

Circus or carnival (all devices, shows, sales, and facilities included)—For each consecutive series of days .....100.00

Plus each day in excess of one .....25.00

Motorcycle or car show, per day .....35.00

Parade advertising any circus or carnival where business is located outside the City, per day .....25.00

Traveling lecture or professional theatrical performance of any kind, except in a licensed theater .....25.00

Plus, per day, in excess of one .....12.50

Trained animal show, per day .....35.00

Circus, carnival, lecture, parade, or other theatrical performance of any kind if determined by the City Clerk to be primarily educational, non-professional, or sponsored by a school P.T.A.-type group primarily for children and primarily non-profit, per day .....2.00

Sports arena, hall or stadium:

Under five hundred (500) seats, per exhibition .....30.00

Five hundred (500) or more seats, per exhibition .....60.00

Auction sales, house, or yard .....200.00

An auction of goods conducted by an individual who personally owns such goods and who did not acquire such goods for resale, house, or yard, per day .....25.00

or per year .....200.00

Baths, steam rooms, pools, gymnasiums, and health clubs .....35.00

Bill posting (except billboards), per day .....5.00

Building construction, general contractors .....80.00

Building construction, sub-contractors .....40.00

Day nursery or child care center .....25.00

Hand bill or sample distribution .....50.00

Homes for the aged and rest homes:

1 to 4 guests .....15.00

5 to 9 guests .....25.00

10 or more guests .....35.00

House movers .....40.00

Newspapers and magazine sellers or distributors selling, distributing, or delivering materials printed or published outside of the City to local dealers or to any other persons, by means of agents or employees (excluding newsstands and magazine stands operated by a licensee including such activity in gross receipts tax rate) .....25.00

Lawn care and gardeners (if not state-licensed contractors) .....25.00

Outdoor advertising (billboards with space available), per sign per year .....50.00

Outdoor advertising (not including billboards with space available), per year .....40.00

Outdoor advertising (benches only)

First ten .....50.00

Over ten, each .....5.00

Pawn broker .....100.00

Private patrolman, detective agency, and security patrol .....25.00

Rental of real property, residential, commercial, or industrial:

Fewer than four (4) rental units in the City .....No tax

Four (4) or more rental units in the City .....25.00

Plus for each unit in excess of four (4) .....1.00

Rooming house or boarding house:

Fewer than four (4) roomers or boarders .....No tax

4 to 9 roomers or boarders .....25.00

10 or more roomers or boarders .....35.00

Route sales or services (no established place of business in the City; occasional solicitation only), each vehicle .....25.00

Searchlight/beacon advertising, each device per day .....2.00

Or annually .....25.00

Sign building, installation, and construction companies .....40.00

Solicitors—Solicitors, registered agents (persons having non-employed agents as itinerant or transient merchants, vendors, peddlers, hawkers, hucksters, canvassers, solicitors, and the like), itinerant or transient merchant or vendor, peddler, hawker, huckster, canvasser, solicitor, photographer, or book agent, or like business (employees of licensees excluded), per day per person .....10.00

Transfer, moving, or any other business involving the movement of anything whatsoever, excepting human passengers, by means of vehicles, not included in any other specific category, minimum .....25.00

Plus for each vehicle stored, garaged, or principally used in the City .....5.00

Trailer parks and mobile home parks, for the first four (4) spaces .....25.00

Each space in excess of four (4) .....1.00

e Vehicles

Every person not having a fixed place of business within the City who delivers goods, wares, or merchandise of any kind by vehicle or who provides any service by the use of vehicles in the City, shall pay a license tax of twenty-five dollars ($25.00) per vehicle, provided that any such person may elect to pay a license tax measured by gross receipts from business done within the City, pursuant to the preceding provisions of this chapter.

f Fortunetelling

Every person engaging in the business of fortunetelling, as defined by Section 3141 of the Tustin City Code, shall pay an annual license tax of one hundred dollars ($100.00).

(Ord. No. 1270, Sec. II, 4-21-03)