HomeMy WebLinkAbout25 - Business Licenses and PenaltiesCITY OF COSTA MESA
BUSINESS LICENSE ORDINANCE
ORDINANCE NO. 25
INDEX
ARTICLE I NEED FOR LICENSE
Sect. 1 License Required
Sect. 2 Branch Establishments
Sect. 3 Concessions
Sect. 4 Unlawful Business
Sect. 5 When Permit Prez-equisite to License
ARTICLE II EXEMFTIONS
Sect.
1
Charity Purpose: Non—Profit Activity
Sect.
2
Entertainment Proceeds Retained Locally
Sect.
3
Receipts to Organization
Sect.
4
Feed for Permit
Sect.
5
State, Federal Exemptions
Sect..
6
Ex—Service men
Sect.
7
Agricultural Products: Sale by Grower
Sect.
8
Professional Calls to City
Sect.
9
Compliance with Regulations
Sect.
10
Transfer of Free License
Sect.
11
Interstate Commerce: Affidavit
Sect.
12
Contents of Affidavit
Sect.
13
Attached Copy of Order Form
Sect.
14
Issuance of Free License
ARTICLE III APPLICATION FOR LICENSE
Sect. 1 Application Prerequisite: Form
Sect.
2
Statement
for Issuance of First License
Sect.
3
Statement
for Issuance of Renewal of License
Sect.
4
Effect of
Statement
Sect.
5
Failure to
Make Statement
Sect.
6
Secrecy of
Statements
Sect,
7
Custody of
Statements
ARTICLE
IV
ISSUANCE OF LICENSE
Sect. 1 Duty to Issue License
Sect. 2 Effect of Mistake by City Tap Collector
Sect, 3 Unpaid Fees as Bar to Further License
Sect. 4 Duplicate License: Fee
Sect. 5 Transfer of License
ARTICLE V LICENSE FEE — HOW AND WHEN PAYABLE
Sect. 1 Time, Place, Medium of Payment
Sect. 2 License Period
Sect, 3 Initial License Period
Sect. 4 Prorating of License Fees
ARTICLE VI DISPLAY OF LICENSE
Sect. 1 Posting and. Exhibiting License
ARTICLE VII ENFORCEMENT - PENALTIES - REFUNDS
Sect. 1 Duty to Enforce and Investigate
Sect. 2 Entry to Inspect: Exhibition of License
Sect. 3 Examination of Books, Records
Sect. 4 Penalty for Nonpayment of Annual License
Sect. 5 Penalty for Nonpayment of Daily License
Sect. 6 License a Debt Due City
Sect. 7 Conviction for Violating not Waiver of License
Sect. 8 Duty to Issue Complaints
Sect. 9 Refunds
ARTICLE VIII PERMITS
Sect. 1
Sect, 2
Sect. 3
ARTICLE IX
Permit from City Council Required
Discretion to Grant, Refuse, Revoke
Businesses Needing Permit from Council
LICENSE FEES BASED UPON GROSS RECEIPTS
Sect. 1 Manufacturing, Wholesaling
Sect. 2 Retail Sales and Other Businesses not Specifically Licensed
Sect. 3 Professional, Semi -Professional, Connected Business
Sect. 4 Businesses, Occupations with Annual Gross Receipts of $2,000, or Les
Sect. 5 Gross Receipts Defined
Sect. 6 Wholesale -Retail: Manufacturing - Retail
Sect. 7 Apartment House, Bungalow Court, Rooming House - Defined
ARTICLE X
Sect. 1
Sect. 2
Sect. 3
Sect. 4 -
Sect. 5
Sect V b
Sect. 7
Sect. 8
Sect. 9
Sect. 10
Sects 11
Sect. 12
Sect. 13
Sect. 14 -
Sect. 15
Sect. 16
Sect. 17
Sect. 18
Sect. 19
Sect. 20
Sect. 21
Sect. 22
ARTICLE XI
FLAT RATE LICENSE FEES
Amount of License to be Paid on Fixed Basis
Advertising
Amusementsmd Amusement Devices
Auctions
Barber Shops and Beauty Parlors
Boxing and Wrestling Exhibitions
Buses and Taxicab;
Contractors and Subcontractors
Dance Hall and Occasional Dance
Dancing School or Academy
Detective Agencies and Merchant Police
Entertainment
Fire Sales, Bankrupt Sales, Close Out Sales
Fireworks
Itinerant Merchants
Junk Dealer or Collector
Peddlers
Photographers - Transient
Tool Sharpener
Vehicle Wheel Tax
Vending Machines
Fees - No Regular Place of Business
PENALTY - ENACTMENT CLAUSE
Sect. 1 Penalty Provision
Sect. 2 Constitutionality
Sect. 3 Urgency Measure
Sect. 4 Effective Date
ORDINANCE N0, 25
AN ORDINANCE OF THE CITY OF COSTA MESA, CALIFORNIA, PROVIDING FOR LICENSING AND REGULATING
THE CARRYING ON OF VARIOUS PROFESSIONS, TRADES, CALLINGS, BUSINESSES AND OCCUPATIONS AND
PRESCRIBING A PENALTY FOR THE VIOLATION THEREOF.
The City Council of the City of Costa Mesa does ordain as follows:
ARTICLE I. NEED FOR LICENSE
SECTION 1. LICENSE REQUIRED. It shall be unlawful for any person, either for
himself or for any other person, to commence, conduct, carry on, or engage in any business
in this ordinance specified, in the City of Costa Mesa, without first having procured a
license from said City so t*o do, or without complying with any and all regulations of such
business contained in this ordinance; and the carrying on of any business without first
having procured a license from said City so to do, or without complying with any and all
regulations of this ordinance, shall constitute a separate violation of this ordinance
for each and every day that such business is so carried on or conducted.
SECTION 2. BRANCH ESTABLISHMENTS. A separate license must be obtained for each
branch establishment or location of the business engaged in, and each license shall author—
ize the licensee to engage only in the business licensed thereby at the location or in the
manner designated in such license; provided that warehouses and distributing plants used
in connection with and incidental to a business licensed under the provisions of this
ordinance shall not be deemed to be separate places of business or branch establishments.
SECTION 3. CONCESSIONS. Every person who operates any business, whether upon a
cost, rental or commission basis, as a concession or upon rented floor space in or upon
the premises of any person licensed under any provision of this ordinance shall be required
to pay the license fee and obtain a separate and independent license certificate pursuant
to the appropriate provisions hereof and shall be subject to all the provisions of this
ordinance*
SECTION 4. UNLAWFUL BUSINESS. The payment of a license fee required by the provi—
sions of this ordinance and its acceptance by the City and the issuance of a license to
any person shall not entitle the holder thereof to conduct any business in or on any build—
ing or premises designated in such license in the event that such building or premises is
situated in a locality in which the conduct of such business is in violation of any law,
nor to conduct any business for which a permit is required as a prerequisite to the conduct
of such business, nor to conduct any illegal or unlawful business.
SECTION 5• WHEN PERMIT PREREQUISITE TO LICENSE. No license shall be issued here-
under when the provisions of this ordinance or of some other ordinance of the City of
Costa Mesa require a permit to be obtained as a prerequisite to engage in or conduct such
business, until such permit is first applied for and obtained. Any license issued in
violation of the provisions of this section shall be void,
ARTICLE II. EXEMPTIONS
SECTION 1. CHARITY PURPOSE: NO1;-PROFIT ACTIVITY. The provisions of this ordinance
shall not be deemed or construed to require the payment of a license to conduct, manage
or carry on any business, occupation or activities or require payment of any license from
any institution or organization so conducted, managed or carried on wholly for the benefit
of charity purposes or from which profit is not derived, whether directly or indirectly,
by any person.
SECTION 2, ENTERTAINMENT PROCEEDS RETAINED LOCALLY. No license shall be required
for the conducting of any entertainment, concert, exhibition, or lecture on scientific,
historical, literary, or religious or moral subjects, whenever the receipts of such enter-
tainment, concert, exhibition, or lecture are to be appropriated to any person or school,
or to any religious benevolent purpose, within this City.
SECTION 3. RECEIPTS TO ORGANIZATION. No license shall be required for the conduct-
ing of any entertainment, dance, concert, exhibition or lecture by any religious, charitable
fraternal, educational, military, state, county or municipal organization or association,
whenever the receipts of any such entertainment, dance, concert, exhibition or lecture
are to be appropriated for the purpose and objects for which said association or organi-
zation was formed and from which profit is not derived, either directly or indirectly,
by any person.
SECTION 4, NEED FOR PERMIT. Nothing contained in this Article shall be deemed to
exempt any such association or organization from complying with the provisions of any
ordinance of this City requiring such institution or organization to obtain a permit from
the Council or proper officers to conduct, manage, or carry on any such entertainment,
concert, exhibition, lecture, dance or any business.
SECTION 5. STATE, FEDERAL EXEMPTIONS. Nothing in this ordinance contained shall be
deemed or construed as applying to any person managing or carrying on, or engaging in, any
business or occupation exempt from taxation by municipal corporations under the laws and
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constitution of the State of California, and the laws and constitution of the United States.
SECTION 6, EX -SERVICEMEN. The provisions of this ordinance shall not be deemed
or construed to require the payment of a license by any honorably discharged soldiers
sailor or marine of the United States for peddling or hawking any goods, wares, or merchan-
dise permitted by law and exempted from license tax by virtue of the laws of the State of
California, who exhibits his authenticated discharge papers.
SECTION 7. AGRICULTURAL PRODUCTS: SALE BY GROWER. The provisions of this ordi-
nance shall not be deemed or construed to require the payment of a license by any person
peddling, exclusively, any fruits or vegetables or any other products raised upon his
lands; provided, however, that such person shall furnish conclusive proof to the City Tax
Collector that such products were raised by him upon his lands before the issuance of
license exempt from feet and any person so peddling shall carry such license with him.
SECTION 8. PROFESSIONAL CALLS TO CITY. The provisions of this ordinance shall
not be deemed or construed to require the payment of a license by any doctor, lawyer,
architect, or other professional person not having a fixed place of business within this
City, who is called upon to come to this City.te render service.
SECTION 9. COMPLIANCE WITH REGULATIONS. Nothing in the foregoing sections of this
Article shall exempt any person from complying with any of the regulations, measures or
provisio s of thisordinance save and except the payment of license fees required hereby,
( • p �� /.I 1, 0,4.,0 /.s9, .4War7,d ,/%, ti It-,
SECTION 10. TRANSFER OF FREE LICENSE. Any license exempt of fee under the provi-
sions of this ordinance is nontz ansf-erable.
SECTION 11, INTERSTATE COMMERCE: AFFIDAVIT. Every peddler, solicitor or other
person claiming to be entitled to exemption from the payment of any license provided for
in this ordinance upon the ground that such license casts a burden upon his rights to
engage in commerce with foreign nations or with the several states, or conflicts with the
regulation of the United States Congress respecting interstate commerce, shall file a
verified statement with the City Tax Collector disclosing the interests or other character
of his business entitling such exemption.
SECTION 12. CONTENTS OF AFFIDAVIT. Such statement shall state the name and loca-
tion of the company or firm for which the orders are to be solicited or secured, the name
of the nearest local or state manager, if any, and his address, the kind of goods, wares
or merchandise to be delivered, the place from which the same are to be shipped or forward-
ed, the method of soliciting or taking orders, the location of any warehouse, factory or
plant within the State of California, the method of delivery, the name (and location of
the residence) of the applicant, and any other facts necessary to establish such claim of
exemption.
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SECTION 13. ATTACHED COPY OF ORDER FORMi A copy of the order blank, contract
form, or other papers used by such person in taking orders, shall be attached to the
affidavit, for the information of the City Tax Collector.
SECTION 14. ISSUANCE OF FREE LICENSE. If it appears that applicant is entitled
to such exemption, the City Tax Collector shall forthwith issue a free license.
ARTICLE III. APPLICATION FOR LICENSE.
SECTION 1, APPLICATION PREREQUISITE: FORM. Before any license is issued to any
person, such person shall make written application therefor to the City Tax Collector
upon a form to be provided by the City Tax Collector.
SECTION 2. STATEMENT FOR ISSUANCE OF FIRST LICENSE. Upon a person making appli-
cation for the first license to be issued hereunder or for a newly established business,
he shall furnish to the City Tax Collector, for his guidance in ascertaining the amount
of license to be paid by the applicant, a written statement,upon a form provided by the
City Tax Collector, setting forth such information as may be therein required and as may
be necessary to properly determine the amount of the license to be paid by the applicant.
If the amount of the license to be paid by the applicant is based upon the gross
receipts of his business, he shall estimate the gross receipts of his business for the
period to be covered by the license to be issued. Such estimate, if accepted by the City
Tax Collector as reasonable, shall be used in determining the amount of license fee to be
paid by the applicant; provided, however, the amount of the license so determined shall be
tentative only, and such person shall, within thirty days after the expiration of the
period for which such license was issued, furnish the City Tax Collector with a statement
showing the particular bracket of the schedule within which his gross receipts fell during
the period of such license, and the license for such period shall be finally ascertained
and paid in the manner provided by this ordinance for the ascertaining and paying of
renewal licenses for other businesses, after deducting from the payment found to be due
the amount paid at the time such first license was issued.
SECTION 3. STATEMENT FOR ISSUANCE OF RENEWAL OF LICENSE. In all cases, the appli-
cant for the renewal of an expired license shall render to the City Tax Collector, for
his guidance in ascertaining the amount of the license to be paid by the applicant, a
written statement,upon a form to be provided by the City Tax Collector, setting forth
such information concerning the applicant's business during the preceding year as may be
required by the City Tax Collector to enable him to ascertain the amount of the license
fee to be paid by said applicant pursuant to the provisions of this ordinance; provided
that such written statement rendered for the purpose of determining the amount of license
due based upon gross receipts need not state the exact gross receipts of the applicant,
but shall state that the gross receipts of the applicant during the year next preceding
the period for which the license is sought were between a certain maximum and minimum
according to the schedule set forth in this ordinance applicable to such applicant.
SECTION 4. EFFECT OF STATSKENT, No such statement shall be conclusive upon the
City, or upon any officers thereofl as to the matters therein set forth; and the same shall
not prejudibe the right of the City to recover any amount that may be ascertained to be
due from such person in addition to the amount shown by such statement to be due, in case
such statement shall be found to be inoorrect.
SECTION 5, FAILURE TO MAKE STATEMENT. If any person hereby required to make such
statement shall fail so to do, such person shall be required to pay a license at the maxi—
mum rate herein prescribed for the business carried on by such person, and shall be guilty
of a violation of this ordinances and shall be punishable therefor as herein provided.
SECTION 6. SECRECY OF STATEMEN'T'S. All statements filed pursuant to the provisions
of this Article shall be deemed confidential in character, and shall not be subject to
public inspection.
SECTION 7. CUSTODY OF STATEMENTS. It shall be the duty of the City Tax Collector
to so keep and preserve said statements that the contents thereof shall not become known
except to the City Tax Collector and his deputies authorized to administer this ordinance.
ARTICLE IV. ISSUANCE OF LICENSE
SECTION 1. DUTY TO ISSUE LICENSE. Upon application therefor as herein provided,
and when the applicant shall have tendered the license fee as hereinafter provided, it
shall be the duty of the City Tax Collector to prepare and issue a license hereunder and
to state upon the face of each license receipt the following: (1) the person to whom
the same is issued; (2) the kind of business thereby licensed; (3) the amount paid therefo-
(4) the location of such business; (5) the date of expiration of such license.
Each license issued shall be countersigned by the City Tax Collector.
SECTION 2. EFFECT OF MISTAKE BY CITY TAX COLLECTOR. In no case shall any mistake
of the City Tax Collector in stating the amount of a license prevent or prejudice the
c9llection by the City of what should be actually due from any person carrying on a busi—
ness subject to a license under the provisions of this ordinance.
SECTION 3. UNPAID FEES AS BAR TO FURTHER LICENSE. No license for any succeeding,
current or unexpired license period shall knowingly be issued to any person who, at the
time of making application for any license, is indebted to the City for any unpaid license
fee.
SECTION 4. DUPLICATE LICENSE: FEE. Duplicate license may be issued by the City
Tax Collector to replace any license previously issued which has been lost or destroyed
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upon applicant therefor filing an affidavit attesting to such fact and, at the time of
filing such affidavit, paying to the City Tax Collector a fee of $1.00 therefor.
SECTION 5. TRANSFER OF LICENSE. No license issued under any provisions of this
ordinance shall be transferred or assigned or authorize any person other than the person
named in the license to carry on the business therein named, except that, with the written
consent of the City Tax Collector endorsed thereon, a license may be transferred to another
location. The person applying for such transfer to a new location shall pay to the City
Tax Collector $1.00 for each such transfer.
ARTICLE V. LICENSE FEE — HOW AIM WHEN PAYABLE
SECTION 1. TIME, PLACE, MEDIUM OF PAYMENT. All license fees shall be paid in
advance in lawful money of the United States at the Office of the City Tax Collector,
SECTION 2, LICENSE PERIOD. Except as herein otherwise provided, all licenses
required hereunder shall be for terms and shall be due and payable as follows:
(a) The term of annual licenses shall be one year, beginning July 1 of each year.
(b) All license fees shall be due and payable on the first day of the license
term for which the license is required. Daily licenses shall be due and payable each day
in advance.
SECTION 3. INITIAL LICENSE PERIOD. The first license fee payable under this
ordinance shall be for the period of October 1, 1953, to and including June 30, 1954.
SECTION 4, PRORATING OF LICENSE FEES. No greater or lesser amount of money shall
be charged or received for any license hereunder than is specified therefor in this
ordinance, and, except as hereinafter provided, no license shall be granted or issued for
any period of time other than the full then current license period provided herein for
such license. It is provided, however, that in cases where a portion of an annual license
period has elapsed prior to the time application is made for a license, the amount of the
fee payable shall, in such cases, be apportioned on a quarterly basis, and the applicant
for license shall pay the full license fee, or three quarters, two quarters, or one
quarter, as the case may be, of the total license fee.
ARTICLE VI. DISPLAY OF LICENSE
SECTION 1, POSTING AND EXHIBITING LICENSE. Except as otherwise specifically
provided by the provisions of this ordinance, all licenses must be kept and posted in the
following manner:
(a) Subject to other provisions of this Article, any licensee engaged in business
in the City of Costa Mesa at a fixed place of business shall keep the license certificate
issued posted in a conspicuous place upon the premises where such business is conducted.
(b) Any person engaged in business in the City of Costa Mesa, but not operating
20
from a fixed place of business, shall keep the license certificate issued to him upon
his person at all times while engaging in such business.
(c) Every person driving, operating or having control of any vehicle or other
means or instrumentality for which a license is required under the provisions of this
ordinance shall have the license certificate issued for the particular vehicle, means or
instrumentality firmly fixed thereto in a place readily accessible and so located on the
vehicle, means or instrumentality that the same is plainly visible at all times.
Except as otherwise in this ordinance specifically provided, the provisions of
this section relating to vehicular licenses shall not apply to vehicles or instrumentali-
ties used by a licensee who has paid a license fee under any other provision of this
ordinance for conducting a business in connection with which vehicles or instrumentalities
are required for delivery service as an incident to said main business.
ARTICLE VII. ENFORCEMENT - PENALTIES - REFUNDS
SECTION 1. DUTY TO ENFORCE AND INVESTIGATE. The City Tax Collector, his deputies
and all police officers of this City are hereby appointed inspectors of licenses; and,
in addition to their several duties, they are hereby authorized to investigate all places
of business and all persons engaged in or carrying on any business in this City; and they
are hereby directed to enforce each and all of the provisions of this ordinance.
SECTION 2, ENTRY TO INSPECT: EXHIBITION OF LICENSE. The City Tax Collector, in
the exercise of the duties imposed upon him hereunder, and acting through his deputies or
duly authorized assistants, and any police officer shall have the power and authority to
enter free of charge at any time any place of business for which a license is required
and@r this ordinance and to demand the exhibition of such license for the current term
by any person in charge of such place of business; and if such person shall then and there
fail to exhibit such license upon demand, then the person carrying on or engaging in
such business shall be liable to the penalty provided for the violation of any of the
provisions of this ordinance.
SECTION 3. EXAMINATION OF BOOKS, RECORDS. The City Tax Collector and his deputies
and duly authorized employees shall have the power to examine all necessary books and
records of all persons doing business in the City and required to be licensed by the terms
of this ordinance for the purpose of ascertaining the amount of license fee required to
be paid by the provisions hereof.
SECTION 4. PENALTY FOR NONPAYMENT OF ANNUAL LICENSE. Every annual license which
is not paid within a period of thirty days from the time the same becomes due and payable
is hereby declared to be delinquent, and the City Tax Collector shall thereupon add to
said license and collect a penalty of ten percent of the license so delinquent; if such
_7
license is not paid within sixty days from the time such license becomes due and payable,
an additional sum of fifteen percent shall be added to such license and collected as a
penalty.
SECTION 5. PENALTY FOR NONPAYMENT OF DAILY LICENSE. Every daily license which is
not paid at the close of business on the day when the same was due and payable is hereby
declared to be delinquent, and the City Tax Collector shall thereupon add to said license
and collect a penalty of ten percent of said license so delinquent; if such license is not
paid within ten days from the time such license becomes due and payable, an additional
sum of fifteen percent of said license shall be added to said license and collected as a
penalty.
SECTION 6, LICENSE A DEBT DUE CITY. The amount of any license fee and penalty
imposed by the provisions of this ordinance shall be deemed a debt to the City of Costa
Mesa, and any person carrying on any business without first having procured a license
from said City so to do shall be liable to an action in the name of said City in any
court of competent jurisdiction for the amount of license and penalties imposed on such
business.
SECTION 7. CONVICTION FOR VIOLATING NOT WAIVER OF LICENSE. The conviction and
punishment of any person for transacting any business without a license shall not excuse
or exempt such person from the payment of any license due or unpaid at the time of such
conviction, and nothing herein shall prevent a criminal prosecution for any violation of
the provisions of this ordinance.
SECTION 8, DUTY TO ISSUE COMPLAINTS. The City Tax Collector and his deputies may,
and it shall be the duty of police officers to, cause complaints to be issued against
all persons violating any of the provisions of this ordinance.
SECTION 9. REFUNDS. On order of the City Council, any license fees or penalties,
or portion thereof, may be refunded if they were:
(a) Paid more than once;
(b) Erroneously or illegally collected;
(c) Paid in an amount in excess of the correct amount due;
(d) Issued for a business which becomes prohibited or illegal under some law. In
such case, the amount to be refunded shall be prorated on the basis of the proportion which
the number of days remaining in the license period for which the license fee was paid bears
to the number of days in the whole period.
Any person entitled to a refund of any such fees shall file a verified application
therefor with the Council. Such application may be made only by the person who made the
payment, his guardian, executor, administrator or heir. Refund shall not be made to an
assignee of the applicant.
No person shall be entitled to any such refund of license fees unless application
is made within six (6) months from the date such license fees were paid or the fees became
refundable under Subdivision (d) above, and the failure to file such application within
the time prescribed above shall bar any right of recovery. No refund of license fees
shall be made where the license was issued under a misrepresentation of fact by applicant
and such applicant actually engaged in the conduct of the business for which the license
was granted.
In all cases, the correct amount due for a license shall be paid before any refund
is made.
ARTICLE VIII. PERMITS
,S:;CTION 1. PERMIT FROM CITY COUNCIL REQUIRED. No license shall be issued for the
conducting of any of the businesses hereinafter enumerated until a permit shall have been
first obtained from the City Council granting to the applicant the right to so conduct
said business.
SECTION 2, DISCRETION TO GRANT, REFUSE, REVOKE. The Council shall have the right
to grant, refuse or revoke any such permit at its own discretion.
SECTION 3. BUSINESSES NEEDING PERMIT FROM COUIZIL. The businesses for which a
permit from the Council is required are as follows: All those businesses which are listed
or designated in Sections 2, 3, 49 6, 7, 9, 11, 12, 13, 15, 16, 17, 18, and 19 of Article X.
ARTICLE IX. LICENSE FEES BASED UPON GROSS RECEIPTS
SECTION 1, MANUFACTURING, WHOLESALING. Every person conducting, managing or carry-
ing on a business at wholesale, and every person engaged in conducting, managing or carry-
ing on a manufacturing business not otherwise specifically licensed by any other provisions
of this ordinance, shall pay an annual license fee based upon the annual gross receipts
of such business according to the following schedules:
Less than $15,000------------ - - - - - -- $12.00 per year
$15,000 and less than $50,000 - - - - - - - - $21.00 per year
$50,000 and over - - - - - - - - - - - - - - $36.00 per year
SECTION 2, RETAIL SALES AND OTHER BUSINESSES NOT SPECIFICALLY LICENSED. Every
person conducting, managing or carrying on any retail business or conducting, managing or
carrying on the business of selling goods, wares and merchandise or any article or thing
of value at retail and not otherwise specifically licensed by this ordinance, and every
person conducting, managing or carrying on any business that is not specifically licensed
by this ordinance, shall pay an annual license fee based upon the annual gross receipts
of this business according to the following schedules:
Less than $ 8,000------ ----------- $12.00 per year
$ 8,000 and less than $50,000 - - - - - - - - $21.00 per year
$50,000 and over - - - - - - - - - - - - - - $36.00 per year
SECTION 3. PROFESSIONAL, SEMI-PROFESSIONAL, CONNECTED BUSINESS. Every person
conducting, managing or carrying on any business hereinafter in this section enumerated,
or any combination thereof, shall pay an annual license fee based upon the annual gross
receipts of such business according to the following schedule:
Less than $ 6,000------------------- $12.00 per year
$ 6,000 and less than $10,000 - - - - - - - - $24.00 per year
$10,000 and over - - - - - - - - - - - - - - $36.00 per year
The businesses referred to are the following:
Accountant
Advertising Counselor
Appraiser
Architect
Artist
Assayor
Attorney at Law
Auditor
Bacteriologist
Certified Public Accountant
Chemist
Chiropodist
Chiropractor
Collection Agency
Dental Laboratory
Dentist
Designer or Decorator
Draftsman
Drugless Practitioner
Electrologist
Engineer
Civil Engineer
Chemical Engineer
Engineer '{Continued)
Consulting Engineer
Electrical Engineer
Hydraulic Engineer
Industrial Engineer
Mining Engineer
Engraver
Geologist
Illustrator or Show Card Writer
Insurance Adjuster or Claims Adjuster
Insurance Broker
Landscape Gardener or Landscape Architect
Medical Laboratory
Occulist
Optician
Optomotrist
Osteopath
Physician
Real Estate Broker
Real Estate Salesman
Surgeon
Surveyor
Taxidermist
Veterinarian
Nothing in this section contained shall be deemed or construed as applying to any
person engaged in any of the professions or occupations hereinbefore enumerated solely as
an employee of any other person conducting, managing or carrying on any such business in
the City of Costa Mesa.
SECTION 4, BUSINESSES, OCCUPATIONS WITH ANNUAL GROSS RECEIPTS OF $2,000.00, OR LESS.
Every person conducting, managing or carrying on any business, occupation or calling, with
a fixed place of business in the City, whose annual gross receipts from such business,
occupation or calling are $2,000.00, or less, shall pay an annual license fee of $5.00;
provided, however, that this section shall not apply to any business, trade, calling,
occupation, show, exhibition or game specifically set forth in Article X of this ordinance.
SECTION 5. GROSS RECEIPTS DEFINED. "Gross Receipts" means the gross receipts of
the calendar year preceding the beginning of the annual license period and is defined as
follows:
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The total amount of the sales price of all sales, total amount charged or received
for the performance of any act, service or employment of whatever nature it may be,
whether such service, act or employment is done as a part of, or in connection with the
sale of materials, commodities, goods, wares, merchandise, or not, for which a charge is
made or credit allowed, including all receipts, cash, credits and property of any kind or
nature, any amount for which credit is allowed by the seller to the purchaser without any
deduction therefrom on account of the cost of the property sold, the cost of the materials
used, labor or service costs, interest paid or payable, losses or other expenses whatsoever;
provided that cash discounts allowed or taken on sales shall not be included; and this
ordinance shall not be construed to impose any tax upon any business or transaction which
the City of Costa Mesa is not authorized to license or tax under mly law of the.State of
California, or of the United States. Any tax required by law to be included in or added
to the purchase price and collected from the consumer or purchaser, and such part of the
sales price of any property previously sold and returned by the purchaser to the seller
by way of cash or credit allowances given, or taken as part payment on any property so
accepted for resale, shall be deducted for the purpose of determining the gross receipts
hereunder.
SECTION 6. WHOLESALE• -RETAIL: MANUFACTURING — RETAIL. Every person engaged in
both a wholesale and retail business on the same premises, or both a manufacturing and
retail business on the same premises, shall be deemed to be a retailer if over one half
of his gross receipts is derived from his retail business.
SECTION 7, APARTMENT HOUSE, BUNGALOW COURT, ROOMING HOUSE — DEFINED.
(a) "Apartment House" is defined to mean a house where there are three or more
apartments under one roof for rent.
(b) "Bungalow Court" means detached, one—story, one or two family dwellings,
consisting of three or more rental units, owned by the same party and contiguous to each
other, situated upon a single lot or parcel of land or subdivision, or one or more lots
or parcels of land,
(c) "Rooming House", "Boarding and Rooming House","Lodging House" are defined
to mean a house where there are three or more rooms for rent.
ARTICLE X. FLAT RATE LICENSE FEES
SECTION 1. AMOUNT OF LICENSE TO BE PAID ON FIXED BASIS. The amounts necessary to
be paid and the rates of licenses for the businesses hereinafter named shall be and the
same are hereby fixed and established upon a flat fee basis; and the same shall be paid
by the persons engaged in such businesses as hereinafter follows:
—11—
SECTION 2. ADVERTISING
(a) BY MEANS OF PERMANENTLY CONSTRUCTED BILLBOARDS, $100.00 per year per panel.
The provisions of this subsection shall not require a license from any person
maintaining a regular place of business Athin the City and advertising his own merchandise
by a sign or billboard located on or attached to his own building; and no license shall
be required under this subsection from the owners of real estate or their agents in adver—
tising their property for sale or lease by means of billboards located upon the property
advertised for sale or lease.
(b) BY BILL POSTING OR SIGNING ON OTHER THAN PERMANENT BILLBOARDS, BY HANGING OR
OTHERWISE DISPLAYING SIGNS OTT BUSSES, POSTS, BUILDINGS OR OTHER STRUCTURE, $10.00 per day
per person.
(c) BY MEANS OF HAND BILLS, DODGERS, STICKERS, ADVERTISING SAMPLES, ETC., $10.00
per day per person.
No license shall be required under this subsection from any person maintaining a
regular place of business within the City and advertising his own merchandise.
(d) BY MEANS OF A SOUND DEVICE MOUNTED ON A VEHICLE, $10.00 per day per vehicle.
SECTION 3. AMUSEMENTS AND AMUSEMENT DEVICES.
(a) AMUSEMENT MACHINE OR GAME MACHINE. For every machine, including the renting,
leasing or maintaining thereof, for one such machine, $300.00 per year; for the second
machine,$250.00 per year; for the third machine, $200.00 per year; for the fourth machine,
$100.00 per year; and for each additional machine, $50.00 per year. Provided further that
the minimum license fee shall be $1,000.00 per year.
ItAmusement Machine" or "Game Machine" includes any sport or pastime played or
operated with cards, dice, balls, checkers, counters, quoits, beans, spindles, tables,
wheels or any other device, contrivance or apparatus, or any combination of any thereof,
which machine or games are operated by inserting therein a coin or by the payment of a
valuable consideration.
(b) ARCADE, $100.00 per year, or fraction thereof.
For the purpose of this subsection, an Arcade is defined to be one general enclos—
ure in which is conducted the business of operating or exhibiting any photograph, grama-
phone, kinetoscope, biograph, projectoscope or any other instrument or machine of like
character, or exhibiting, showing or letting the use of any microscope, lung tester,
muscle tester, galvanic battery, weighing machine or similar machine of like character,
or letting the use of coin machines, simulating the playing of soccer, baseball, basketball,
boxing and similar games.
—12—
(c) CARNIVAL, $50.00 per day, and an additional fee of $10.00 per day for each of
the first five separate shows, attractions, or exhibitions carried on by such carnival.
For the purpose of this ordinance, the word "Carnival" shall be held to mean and
include any group of attractions, such as ball games, dice games, faaks, whips, ferris
wheels, or other riding devices, dancing shows, minstrels, or any other like entertain-
ment or game for which a charge is made for playing or participating therein.
(d) CIRCUS, $100.00 per day, and an additional fee of $10.00 for every side show,
provided that the maximum license fee for such side shows shall be $100.00 per day.
(e) CIRCUS PROCESSION OR PARADE, $50.00 per day, where such circus is conducted
outside the City of Costa Mesa.
(f) GOLF DRIVING RANGE, MINIATURE GOLF, OR ARCHERY, $18.00 per year.
(g) MUSIC AND/OR SOUND MACHINES: JUKE BOXES, $20.00 per year for each such machine,
plus $1.00 per year for each remote control device.
(h) RIDES AND SIMILAR CONCESSIONS, $5.00 per day, except that any ride or concession
with a fixed place of business in the City for a period of ninety (90) days or more shall
be $18.00 per year.
(i) SHOWS AND EXHIBITIONS, $25.00 per day for each show or exhibition, including
side show, mystery, illusion, street, telescope, animal, bird, minstrel, etc.
SECTION 4. AUCTIONS.
$25.00 per day, or $100.00 per year.
SECTION 5. BARBER SHOPS AND BEAUTY PARLORS.
$18.00 per year for the first two (2) chairs, and $6.00 per year for each addition-
al chair; provided, however, that the maximum license shall be $36.00 per year.
SECTION 6. BOXING AND WRESTLING EXHIBITIONS.
$25.00 per day.
SECTION 7. BUSES AND TAXICABS.
$25.00 per year for each vehicle.
SECTION 8, CONTRACTORS AND SUBCONTRACTORS.
(a) The definitions of the terms of "contractor" and "sub -contractor" and 11special
ty contractor" as used in this ordinance shall be the same definitions as found in the
California Contractor's License Law.
(b) Every person, firm or corporation conducting, managing or carrying on the
business of constructing, repairing, or adding to any houses, buildings or structures, or
bidding or submitting a bid therefor, as a general contractor, or who is licensed by the
State of California as a general contractor, $36.00 per year, or fraction thereof.
(c) Every person, firm or corporation conducting, managing or carrying on the
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business of electric wiring contractor, engaged in the business of installing electric
wires and electric lighting or heating fixtures, or constituting a master electrician
within the meaning of the electric code of the City of Costa Mesa, or bidding or submitt-
ing a bid on any electric work, $36.00 per year, or fraction thereof.
(d) Every person, firm or corporation, conducting, managing or carrying on the
business of plumbing, lathing, or plastering, cement, concrete, or brick work, as a
contractor+ or bidding or submitting a bid on any plumbing, lathing, or plasteringo cement,
concrete, or brick work, $36.00 per year.
(e) Every person, firm, or corporation, conducting, managing, or carrying on any
other line of contract business not herein mentioned, including all subcontractors, and
specialty contractors, $25.00 per year, or fraction thereof.
SECTION 9. DANCE HALL AND OCCASIONAL DANCE.
(a) PUBLIC DANCE HALL, $100.00 per year.
(b) OCCASIONAL DANCE, $5.00 per day.
SECTION 10. DANCING SCHOOL OR ACADEMY,
$36.00 per year.
SECTION 11. DETECTIVE AGEYCIES AND MERCHANT POLICE.
(a) Every person engaged in, managing, operating or carrying on the business of
private investigation for hire or reward or of supplying information as to the personal
character, actions or identity, business or occupation of any person shall pay a license
tax of One Hundred ($100.00) Dollars per year payable annually.
(b) Every person engaged in, managing, operating or carrying on the business of
private policing or guarding of private places of business or recreation shall pay a
license tax of One Hundred ($100.00) Dollars per year payable annually.
(i) For the purpose of this ordinance, the term "person" shall mean and
include every person, firm or corporation owning or controlling any detective agency,
private policing agency or business.
(ii) It shall be unlawful for any person to operate, manage, conduct, or
engage in, or cause to be operated, managed, conducted or engaged in, any detective agency,
private policing agency or business, unless such person has obtained a permit and a license
so to do as herein provided, and such permit and sach license are in full effect.
(iii) Any person desiring; to obtain the permit required by Section (ii)
hereof shall make written application therefor to the City Council. Each such application
shall be accompanied by the license fee as is hereinabove provided for, shall be in writing
and shall state such facts as may be required by the City Council to show the good charac—
ter, competency and integrity of the applicant and shall set forth the name, age and
—14—
business address and residence of the applicant, if a natural person; or, if a corporation,
its name, date and p1sce of incor;?oration, address of its principal place of business,
and the name of its principal officers, together with their respective addresses; or,if a
partnership association or unincorporated company, the names of the partners or of the
persons composing the association or company, with the place of business and residence of
each such partner or person.
(iv) Upon receipt of any such application referred to in Section (iii) hereof,
the City Council shall make investigation, and mai* thereafter grant the permit if it shall
find:
(1) That the applicant has complied with all the terms and conditions
of this ordinance, and
integrity.
(2) That the applicant is honest and of good character, competency and
(v) The license fee above mentioned shall accompany the application for
permit, and in the event such application be not granted, such fees so paid shall be
refunded, after first deducting therefrom all costs sustained by the City Council in
acting on such application. Any license granted pursuant to this ordinance shall be
non—transferable.
(vi) Any permit granted to any person for the operation of a detective
agency or business issued under this ordinance may be revoked or suspended by the City
Council for any violation of the provisions of this ordinance by the holder of such permit
or for the existency of any state of facts which would have been a good reason for denying
such permit when applied for, whether such state of facts existed at the time the appli—
cation was made for said permit, or not.
In the event that the City Council should receive information tending to show
that the holder of such permit had committed an act or acts which would be grounds for
revocation or suspension of the permit, the City Council shall fix a time and place for
hearing of such facts, it there directing the City Clerk to give the holder of said permit
notice of such time and place of hearing, together with a statement of the charges against
him, which notice shall be served by the City Clerk upon the holder of the permit at
least ten days previous to such hearing. Such notice may be sent to the address given in
the application for permit by registered United States mail, postage prepaid.
At such hearing, the holder of the permit shall have the right to present
witnesses in his own behalf and may be represented by an attorney.
ive.
The findings of the City Council upon said hearing shall be final and conclus—
�15--
(vii) When any permit is granted hereunder, the City Clerk shall issue the
grantee thereof a certificate thereof, giving the name and address of said grantee, the
nature of the permit granted and the date the same was granted. All permits granted under
the provisions of this Section shall expire at the end of the fiscal year in which the
same are granted.
SECTION 12. E TTERTAINi MI qT.
Concerts, Lectures, Motion Pictures, Basketball Games, Theatrical Performances,
Vaudeville Performance, or any similar type of entertainment not otherwise specifically
licensed hereunder, where an admission fee is charged, a sum equal to ten cents (10¢) per
seat per year.
SECTION 13. FIRE SALES, BANKRUPT SALES, CLOSE OUT SALES,.
$50.00 per year or fraction thereof.
SECTION 14, FIREWORKS.
Selling fireworks at retail, $36.00 per year, or fraction thereof.
SECTION 15. ITINERANT MERCHANTS.
(a) Itinerant Merchant, $10.00 per dey.
(b) The words "Itinerant Merchant" shall be construed to mean and include all
persons, both principal and agent, who engage in a temporary or transient business in the
City selling goods, wares, or merchandise with the intention of continuing said business
in the City for a period of nd more than 120 days, and who, for the purpose of carrying
on such business, hires, leases, or occupies any room, building, or structure for the
exhibition or sale of such goods, wares, or merchandise.
(c) The provisions of this section shall not apply to commercial travelers, or
selling agents, selling their goods to dealers,whether selling for present or future
delivery, by sample or otherwise.
SECTION 16, JUNK DEALER OR COLLECTOR.
(a) JUNK COLLECTOR, $36.00 per year, or fraction thereof, for each vehicle used
in such business.
(b) JUNK DEALER, $100.00 per year, or fraction thereof.
A "Junk Dealer" is defined to mean any person having a fixed place of business
within the City, who buys or sells,either at wholesale or retail, any old rags, sacks,
bottles, cans, papers, metals, or other articles of junk.
SECTION 17. PEDDLERS.
(a) SELLING AT RETAIL, ,;10.00 per day.
(b) SELLING AT WHOLESALE, to. retail dealers for the purpose of resale, $5.00
per day.
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(c) For the purpose of this ordinance, a Peddler is defined to be and include
every person not having a fixed place of business in the City, who travels from place to
place, or has a stand upon any public street, alley or other public place, doorway of
any room or building, unenclosed, or vacant lot, who sells or offers for sale any goods,
wares or merchandise in his possession.
SECTION 18. PHOTOGRAPHERS - TRANSIENT.
(a) Photographing, soliciting or taking orders for photographs, or photographic
work, or selling or giving coupons for photographic work, and having no fixed place of
business within the City, $100.00 per year, or fraction thereofo per person.
(b) This section shall not apply to any person who performs in the City only for
the purpose of taking school pictures, provided the school authorities have given their
consent thereto.
SECTION 19. TOOL SHARPENER.
(a) Traveling from house to house or place to place for the purpose of grinding
or sharpening scissors, knives, cutlery or mechanical tools, and not having a fixed
place of business within the City of Costa H esa.
(i) When operating on foot, $10.00 per year, or fraction thereof.
(ii) When operating by any vehicle, $12.00 per year, or fraction thereof.
SECTION 20. VEHICLE WHEEL TAX.
(a) VEHICLE WHEEL TAX - FOODS. Every person engaged in, managing, conducting or
carrying on the business of selling at retail or to the ultimate consumer, or to persons,
firms or corporations not regularly engaged in or carrying on such lines of business,
from trucks or other vehicles, meats, game, poultry, fish, honey, cheese, coffee, pickles,
fruits, vegetables, groceries, bread, crackers, cake, pies, bakery goods, ice cream,
frozen malts, frozen confections, or other products not specified in any other section of
this ordnancej and operating from other than a fixed place of business in the business
or industrial zone, and which business is not upon the tax rolls of this City, shall pay
a license tax of Forty Eight ($43.00) Dollars per year, provided no more than one vehicle
is used in said business in this City, and for each additional vehicle so used shall pay
the additional sum of Tw-cnty-Four (.$24.00) Dollars per year.
(b) MILK ROUTE FROM OUTLYING SOURCE. Every person engaged in, managing, conduct -
Ing or carrying on the business of selling or delivering at retail or to the ultimate
consumer, or to any person, firm or corporation not regularly engaged in or carrying on
such line of business, milk, cream or dairy products, and operated from other than a
fixed place of business in the business or industrial zone and which business is not
upon the tax rolls of this City, shall pay a license tax of Twenty -Five ($25.00) Dollars
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per year per vehicle.
(c) VEHICLE WHEEL TAX - LAUNDRIES, DRY CLEANING. Every person engaged in opera-
ting, managing, or conductihp a laundry, or cleaning, sponging, pressing, or dry-cleaning
business from other than a fixed place of business within the City, and who carries on or
engages in the business of collecting laundry or soliciting orders for laundry business
in this City, or cleaning; sponging, pressing, or dry-cleaning, the sum of $48.00 per
year for the first vehicle, and $24.00 per year for each additional vehicle used in said
business in said City.
(a) YZA'Wis WiTVITM TAX - GENERA?. Ivory person not specifically mentioned in any
other section of this ordinance engaging in, managing, conrbieting or carrying on the
business of driving or operating any cart, wagon, auto, auto truck, auto tank, wagon or
other vehicle, used for the transportation of baggage, freight, household goods, merchan-
dise, pipe, sand, machinery, ar other article or commodity, shall pay a license tax of
$15.00 per year, or fraction thereof, for each such truck or vehicle, provided that this
subsection shall not apply to any person paying a license fee under any other section of
this ordinance in connection with the same business for which the truck or vehicle is
used.
SECTION 21. VENDING i,;ACHINES.
(a) Every person conducting the business of selling goods, wares, merchandise,
or services, such as weighing machines, lock boxes for storage, and similar machines,
shall pay an annual license fee as follows:
(i)
Where
the
slut;
or coin
is
of
the
value
of
one cent (1¢),
$1.00 per
machine.
(2)
Where
the
--lug
or coin
is
of
the
value
of
more than one
cent.(1¢),
$5.00
per machine.
(b) The above license shall not be required where such machines are owned and
operated by a person already licensed to conduct a business, tln groan r000ipts of which
are used to measure the amount of license payable.
SECTION 22. FEES - NO REGULAR PLACE OF BUSINESS.
Any person engaged in business in the City of Costa Mesa, without having a fixed
and established place of business .within said City, and who is not specifically licensed
under some other section of thin, ordinance, shall pay a license fee of $36.00 per year,
or any fraction thereof„
ARTICLE XI - PENALTY - ENACTMENT CLAUSE
SECTION 1. PENALTY PROVISION. Any person, whether acting as principal, agent,
officer, clerk or employee, who shall violate any of the provisions of this ordinance
shall be deemed guilty of a misdemeanor and upon conviction thereof shall be punished by
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a fine of not more than $500.00, or by imprisonment in the City or County jail for a
period not exceeding 90 days, or by both such fine and imprisonment.
SECTION 2. CONSTITUTIONALITY. If any section, subsection, clause or phrase of
this ordinance is for any reason held to be invalid or unconstitutional, such decision
shall not affect the validity of the remaining portions of this ordinance. The Council
hereby declares that it would have passed this ordinance and each section, subsection,
sentence, clause and phrase thereof, irrespective of the fact that any one or more other
sections, subsections, sentences, clauses or phrases be declared invalid or unconstitu—
tional.
SECTION 3. URGENCY Ni &SURE. This ordinance is urgently required for the immediate
preservation of public health, peace and safety. The following is a specific statement
showing the urgency of this ordinance.
That the City of Costa Mesa was incorporated on June 29, 1953, and has no funds
with which to operate the City; that the revenue derived from the licenses to be levied
and collected under and pursuant to the terms of this ordnance is necessary for the preser—
vation of the public health, peace and safety.
SECTION 4. EFFECTIVE DATE. This ordinance shall take effect immediately and be
in force immediately after its passage. The City Clerk of the Citzr of Costa Mesa shall
attest to the passage of this ordinance and, pursuant to Section 36933 of the Government
Code, shall cause it to be posted in at least three public places in the City within
fifteen (15) days after its passage.
Passed and adopted this 5th day of October, 1953•
ATTEST.:
City Clerk of the City of �S;osta iiesa
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N4ayor of the City of Costa Masa
C pa TCM
I, A. C. SWARTZ, City Clerk of the City of Costa Mesa, do hereby certify that the
foregoing ordinance was introduced at a regular adjourned meeting of the City Council of
the City of Costa Mesa, held on the 28th day of September, 1.953, and was finally passed
at a regular meeting held on the 5th day of October, 1953, by the following vote:
AYES: Councilmen: Iylartin, Miller, Nelson and Smith
NOES: None
ABSENT: Councilman: TeWinkle
PRO -rEM
I further certify that said ordinance was thereupon signed by the Mayor of the
City of Costa Mesa.
ATTEST:
City Clerk of the City of Costa Mesa
STATE OF CALIFORNIA;
COUNTY OF ORANGE
CITY OF COSTA MESA
I, A. C. SWARTZ, City Clerk of the City of Costa Mesa, do hereby certify that on
the 8th day of October, 1953, I roosted the foregoing true and correct copy of the fore—
going ordinance in the following public places in the City:
Justice Court
567 West Eighteenth Street
Costa Mesa, California
Costa Mesa Branch Library
526 Center Street
Costa Mesa, California
Costa Mesa Fire Hall
111 Rochester Street
Costa Mesa, California
WITNESS my hand and seal this 8th dad* of October, 1953.
City Clerk of the City of Costa` Mesa
it