Ordinance Number 718ORDINANCE NO. 718
AMENDMENT TO TITLE 3 OF THE MUNICIPAL CODE -
BUSINESS LICENSE REGULATIONS
AN ORDINANCE OF THE CITY OF SAN JUAN CAPISTRANO,
CALIFORNIA, AMENDING TITLE 3, FINANCE, CHAPTER 1,
BUSINESS LICENSE, ARTICLE 2, TAXES, SECTIONS 3-1.201,
3-1.202, 3-1.204
THE CITY COUNCIL OF THE CITY OF SAN JUAN CAPISTRANO, CALIFORNIA,
DOES HEREBY ORDAIN AS FOLLOWS:
SECTION 1. Amendments.
Title 3, Finance, Article 2, Taxes, Section 3-1.201, is hereby amended to read
as follows:
"Sec. 3-1.201. Scope.
License taxes to be paid to the City by any person engaged in or carrying on
any business, trade, calling, profession, exhibition, or vocation are fixed and established as
set forth in this chapter."
as follows:
Title 3, Finance, Article 2, Taxes, Section 3-1.202, is hereby amended to read
"Sec. 3-1.202. Businesses and Professions.
Every person who engages in business, whether or not at a fixed place of
business within the City, shall pay a license tax based upon an annual fee or the average
number of employees for the preceding calendar year, from January 1 through
December 31, at the following rates and in the following classifications:
(a) Classification "A": Services. The following businesses and those,
though not specifically set forth, which are considered to be of a service nature shall be
designated Classification "A" and shall pay an annual license tax of Twenty -Five and
no/100th ($25.00) Dollars for the first person employed and Five and no/100th ($5.00)
Dollars for each additional employee:
(1)
Advertising agencies;
(2)
Automobile dealers;
(3)
Automobile parts;
(4)
Automobile rentals and leasing;
(5)
Bakeries;
(6)
Barber shops;
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(7) Beauty shops;
(8) Brokers and agents;
(9) Burglar alarms;
(10) Business management;
(11) Car washes
(12) Cleaning buildings;
(13) Clothing stores;
(14) Clubs;
(15) Collection agencies;
(16) Combination food stores (meat food markets and delicatessens);
(17) Contractors {aVkypes);
(18) Cosmetologists;
(19) Department stores;
(20) Designers;
(21) Detectives;
(22) Dressmakers;
(23) Driving schools;
(24) Drug stores;
(25) Employment agencies;
(26) Factoring;
(27) Finance companies;
(28) Florists;
(29) Funeral directors;
(30) Furniture and appliances;
(31) Garages;
(32) Gardeners;
(33) General offices;
(34) Gift and novelty shops;
(35) Glass;
(36) Glass and china stores;
(37) Groceries;
(38) Hardware stores;
(39) House movers;
(40) Jewelry stores;
(41) Kennels;
(42) Laboratories (all types);
(43) Lapidaries;
(44) Laundries and cleaning;
(45) Locksmiths;
(46) Lunch wagons;
(47) Manufacturing;
(48) Masseurs and Masseuses;
(49) Messenger and services;
(50) Motion picture theaters;
(51) Newspapers;
(52) Opticians (dispensing);
&a
(53) Paint stores;
(54) Parking lots;
(55) Patrol services;
(56) Peddlers (all types);
(57) Printers;
(58) Professional schools (all types);
(59) Public stenographers;
(60) Public utilities;
(61) Repair services;
(62) Restaurants;
(63) Retailing;
(64) Rooming houses;
(65) Service stations;
(66) Secondhand dealers;
(67) Shoe stores;
(68) Sign painters;
(69) Stables;
(70) Storage warehouses;
(71) Surveyors;
(72) Tailors;
(73) Tobacco stores;
(74) Travel agencies;
(75) Tree trimmers;
(76) Trucks;
(77) Variety stores;
(78) Wallpapering;
(79) Watch repairing;
(80) Wholesaling; and,
(81) Window cleaning.
(b) Classification "B": Professions. All businesses of a professional nature,
including those set forth in this subsection shall be designated Classification 'B" and shall
pay an annual license tax of Twenty -Five and no/100th ($25.00) Dollars for each
professional person employed and Five and no/100th ($5.00) Dollars for each
nonprofessional employee:
(1) Accountants (certified public and public);
(2) Architects (including landscape);
(3) Chemists;
(4) Chiropodists;
(5) Chiropractors;
(6) Dentists;
(7) Engineers (all types);
(8) Geologists;
(9) Optometrists;
(10) Osteopaths;
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as follows:
(11)
Physicians;
(12)
Physiologists;
(13)
Physiotherapists; and,
(14)
Veterinarians."
Title 3, Finance, Article 2, Taxes, Section 3-1.204 is hereby amended to read
"Sec. 3-1.204. Apartment houses, mobile home parks,
recreational vehicle parks, hotels and motels.
The annual license tax for all apartment houses, mobile home parks,
recreational vehicle parks, motels, and hotels shall be Fifteen and no/ 100th ($15.00) Dollars,
plus One and no/100th ($1.00) Dollars for each unit or space, in excess of four (4) such
units or spaces."
passage.
SECTION 2. Effective Date.
This Ordinance shall take effect and be in force thirty (30) days after its
SECTION 3. City Clerk's Certification.
The City Clerk shall certify to the adoption of this Ordinance and cause the
same to be posted at the duly designated posting places within the City and published once
within fifteen (15) days after passage and adoption as required by law; or, in the alternative,
the City Clerk may cause to be published a summary of this Ordinance and a certified copy
of the text of this Ordinance shall be posted in the Office of the City Clerk five (5) days
prior to the date of adoption of this Ordinance; and, within fifteen (15) days after adoption,
the City Clerk shall cause to be published the aforementioned summary and shall post a
certified copy of this Ordinance, together with the vote for and against the same, in the
Office of the City Clerk.
December
ATTEST:
PASSED, APPROVED
1992.
CITY CLERK
this 1st day of
me
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss
CITY OF SAN JUAN CAPISTRANO )
I, CHERYL JOHNSON, City Clerk of the City of San Juan Capistrano,
California, DO HEREBY CERTIFY that the foregoing is a true and correct copy of
Ordinance No. 718 which was introduced at a meeting of the City Council of the
City of San Juan Capistrano, California, held on November 17th 1992,
and adopted at a meeting held on December 1st 1992, by the following
vote:
AYES: Council Members Hausdorfer, Vasquez and Mayor Jones
NOES: None
ABSTAIN: Council Members Campbell and Nash
ABSENT: None
(SEAL) i),J��1m���1�,r�/�LC�L�
CHERYL JOHNSON, CITY CLERK—T J
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