Note: Business operation tax shall be set by City Council resolution.
A. 
Billboard sign, bench.
1. 
Every person engaged in the business of constructing, erecting, installing, maintaining, or operating any outdoor structure, billboard, sign, painted sign on structures, signboards, benches, or similar devices used for the purpose of exhibiting or displaying advertising matter thereon, shall pay a tax established by City Council resolution.
2. 
This section shall not apply to signs affixed to a building in which a business is being operated, which signs refer only to such business, neither to "for sale" nor "for rent" signs on real estate.
B. 
Wheeled vehicles.
1. 
Every person engaged in the business of operating upon the streets any wheeled vehicle for the primary purpose of advertising any goods or services, and said vehicle is equipped with music or a musical device, loudspeaker or other device for attracting attention, or to which wheeled vehicle there are attached signs, placards, billboards or similar devices displaying advertising matter thereon, shall pay a tax established by City Council resolution.
2. 
Every person engaged in the business of operating any wheeled vehicle equipped with a searchlight for attracting attention, shall pay a tax established by City Council resolution.
3. 
This section shall not apply to any person who incidentally operates such wheeled vehicles for the primary purpose of advertising for civic or political campaigns and/or civic or political issues.
(2194 § 2, 1991; 2808 § 1, 2012)
A. 
Arcade/amusement center. Every person engaged in the business of conducting, managing, or operating an arcade or amusement center in which amusement devices are operated automatically upon the deposit of a coin, slug, or other device shall pay a tax established by City Council resolution.
B. 
Amusement devices. Every person engaged in the business of conducting, managing, or operating any skee ball, bat ball, handball court, shuffleboard, mechanical amusement device, or any other similar device, equipment, or means of entertainment shall pay a tax established by City Council resolution. Jukeboxes, devices for playing of records or music automatically upon the deposit of a coin, slug, or other device shall pay a tax established by City Council resolution.
C. 
Billiard parlor/pool hall. Every person engaged in the business of conducting, managing, or operating a pool hall or billiard parlor, shall pay a tax established by City Council resolution.
D. 
Bowling alley. Every person engaged in the business of conducting, managing, or operating any public bowling alley shall pay a tax established by City Council resolution.
E. 
Card games. Every person engaged in the business of conducting, operating, or maintaining a place where tables are used by the public for playing cards, and for the use of which a fee or charge is assessed the players shall pay a tax established by City Council resolution.
F. 
Dance hall/nightclub. Every person engaged in the business of conducting, managing, or operating a dance hall or nightclub shall pay a tax established by City Council resolution.
G. 
Golf course or other amusement activity. Every person engaged in the business of conducting, managing, or operating a golf course, miniature golf course, golf driving range, bicycle course, archery range, or other amusement activity shall pay a tax established by City Council resolution.
H. 
Riding academy or stable. Every person engaged in the business of conducting, managing, or operating a riding academy, where instructions in horseback riding are given, or horses or other animals are maintained for hire, or a feed, or livery stable shall pay a tax established by City Council resolution.
I. 
Shooting gallery. Every person engaged in the business of conducting, managing, or operating a shooting gallery shall pay a tax established City Council resolution.
J. 
Skating rink. Every person engaged in the business of conducting, managing, or operating any ice or roller skating rink, enclosure or park shall pay a tax established by City Council resolution. This shall not apply to any exhibition given in any restaurant, café, hotel, or theater when the public is not permitted to participate in such exhibition.
K. 
Theater. Every person engaged in the business of conducting, managing, or operating a motion picture theater or any other type of theater shall pay a tax established by City Council resolution.
L. 
Theater, drive-in. Every person engaged in the business of conducting, managing, or operating a drive-in theater shall pay a tax established by City Council resolution.
(2194 § 2, 1991; 2808 § 1, 2012)
Every person engaged in the business of owning, opening, establishing, managing, operating, maintaining, or having charge of any temporary location or place of business of any kind for the selling of any solvent, bankrupt, fire-damaged, or other similar goods, wares, or merchandise, and every itinerant or transient merchant having a temporary place of business, but not having any continuous or permanent place of business in the City, who sells or offers for sale any insolvent, bankrupt, fire-damaged, or other goods, wares, or merchandise shall pay a tax established by City Council resolution.
(2194 § 2, 1991; 2808 § 1, 2012)
Every person engaged in owning, opening, or establishing a business that provides baths, steam baths, sauna baths, electric light baths, electric tub baths, shower baths, sponge baths, massage parlors, or operating any public establishment that maintains in connection therewith either or both a steam room, massage room, plunge, bath, or sleeping accommodations shall pay a tax established by City Council resolution.
(2194 § 2, 1991; 2808 § 1, 2012)
Every person licensed by the state as a contractor and who does business as a contractor shall pay a tax proportionate to gross receipts earned within the taxing jurisdiction as established by City Council resolution.
(2194 § 2, 1991; 2808 § 1, 2012)
Every person engaged in the business of taking care of seven or more people in his or her home or at a place of business shall pay a tax proportionate to gross receipts as established by City Council resolution.
(2194 § 2, 1991; 2808 § 1, 2012)
Every person engaged in a home occupation shall be taxed under the appropriate tax category as provided therein.
(2194 § 2, 1991; 2808 § 1, 2012)
Every person engaged in the business of conducting, operating, or maintaining a rest home, nursing home, hospital, sanitarium, or any other institution maintained for healing the sick shall pay a tax proportionate to gross receipts as established by City Council resolution.
(2194 § 2, 1991; 2808 § 1, 2012)
Every person engaged in the business of operating a hotel, motel, roominghouse, auto court, motor court, or any other similar type of rental quarters shall pay a tax proportionate to gross receipts earned within the taxing jurisdiction as established by City Council resolution.
(2194 § 2, 1991; 2808 § 1, 2012)
Every person engaged in the business of interstate commerce shall pay a tax proportionate to gross receipts earned within the taxing jurisdiction as established by City Council resolution.
(2194 § 2, 1991; 2808 § 1, 2012)
Every person engaged in the business of collecting, buying, or selling at either retail or wholesale or otherwise dealing in junk and/or rubbish, waste material refuse, and/or any old rags, sacks, bottles, cans, papers, metals, jewelry, precious metals, rubber, bric-a-brac, cordage, truck or automobile tires, truck or automobile parts, truck or automobile accessories, and other like articles, whether the same can be sold or otherwise disposed of in the condition or state of repair as collected, or whether the same is collected, bought or sold, or otherwise disposed of for the purpose of being treated, repaired or prepared so as to be used again in some form shall pay a tax proportionate to gross receipts earned within the taxing jurisdiction as established by City Council resolution.
(2194 § 2, 1991; 2808 § 1, 2012)
Every person conducting, maintaining, or operating a business consisting primarily of manufacturing, packing, processing, canning, or fabricating any goods, wares, merchandise, or produce shall pay a tax proportionate to gross receipts earned within the taxing jurisdiction as established by City Council resolution.
(2194 § 2, 1991; 2808 § 1, 2012)
Every person engaged in the business of conducting, maintaining, or operating a mobile home park and/or court shall pay a tax proportionate to gross receipts as established by City Council resolution.
(2194 § 2, 1991; 2808 § 1, 2012)
Every person engaged in the business of pawnbroker shall pay a tax established by City Council resolution.
(2194 § 2, 1991; 2808 § 1, 2012)
A. 
Every person not having a fixed place of business in the City engaged in the business of peddler, book agent, photographer, and every solicitor other than commercial travelers and not otherwise taxed under the provision of this chapter shall pay a tax established by City Council resolution.
B. 
Every person engaged in the business of a peddler of flags, banners, toy balloons, or similar souvenirs or novelties along parade routes shall pay a tax established by City Council resolution.
(2194 § 2, 1991; 2808 § 1, 2012)
A. 
Any person not having a fixed place of business in the City for a minimum of 180 days and not otherwise taxed under the provision of this Code, either employing or contracting with one or more individuals to have such individuals solicit the sale of any goods, wares, merchandise, and services may obtain a principal's, solicitor's or peddler's certificate and shall pay a tax established by City Council resolution.
B. 
The Tax Administrator shall not issue such certificate until the applicant files with the Tax Administrator a list of all solicitors and/or peddlers employed by the applicant or with whom the applicant has contracted, and a signed agreement that the applicant, within five days thereafter, will notify the Tax Administrator in writing of every change in personnel of those soliciting and/or peddling for him or her.
(2194 § 2, 1991; 2808 § 1, 2012)
Every person conducting, maintaining, or operating any business enumerated in Section 5.07.300 shall pay a tax proportionate to gross receipts earned within the taxing jurisdiction as established by City Council resolution.
(2194 § 2, 1991; 2808 § 1, 2012)
A. 
Except communications. Every person engaged in the business of conducting, maintaining, or operating a public utility in the transportation or transmission of water, electricity, or gas, unless operating under a franchise and paying a franchise to the City, shall pay a tax computed in accordance with the provisions of Section 5.08.210.
B. 
Communications. Every person engaged in the business of conducting, maintaining, or operating a public utility in the transportation or transmission of communications, unless operating under a franchise and paying a franchise to the City, shall pay a tax computed in accordance with the provisions of Section 5.08.130.
(2194 § 2, 1991; 2808 § 1, 2012)
Every person conducting, managing, or carrying on the business of operating or leasing rental property shall pay a tax established by City Council resolution.
(2194 § 2, 1991; 2808 § 1, 2012)
Every person conducting, operating, or maintaining any business consisting of selling at retail any goods, wares and merchandise or commodities, or any business not otherwise specifically covered by this chapter by name or description, shall pay a tax proportionate to gross receipts earned as established by City Council resolution.
(2194 § 2, 1991; 2808 § 1, 2012)
Ferris wheel and merry-go-round. Every person not having a fixed place of business in the City and engaged in the business of conducting, managing, or operating an amusement enterprise consisting of Ferris wheels, merry-go-rounds, whips, or any other similar device or any combination of the foregoing devices for which a gate admission charge is made or a charge is made for entry into or for the use of each device shall pay a tax established by City Council resolution.
(2194 § 2, 1991; 2808 § 1, 2012)
Every person engaged in the business of providing services in the City as defined in Section 5.07.355 shall pay a tax proportionate to gross receipts as established by City Council resolution.
(2194 § 2, 1991; 2808 § 1, 2012)
Every person engaged in the business of amusements, entertainment, exhibitions, or similar enterprises shall pay a tax established by City Council resolution.
A. 
Animal show or petting zoo. Every person engaged in the business of conducting, managing, or operating a trained animal show or petting zoo, to which an admission fee is charged or collected or taken, shall pay a tax established by City Council resolution.
B. 
Boxing or wrestling exhibitions. Every person engaged in the business of conducting, managing, or operating any place to which the public is admitted, and an admission fee is charged, and at which any boxing or wrestling match or similar exhibition is presented shall pay a tax established by City Council resolution.
C. 
Carnival/circus/side show. Every person engaged in the business of conducting, managing, or operating a carnival, side show, or circus, shall pay a tax established by City Council resolution.
1. 
Carnival, side show, and/or circus means and includes any tent, canvas, or open-air enclosure, wherein are exhibited any feats of horsemanship, trained animals, clown, acrobatic or trapeze performances, and such other forms of skill or amusement as are commonly given in rings, and combinations of entertainment or exhibitions similar to rodeos and the like.
2. 
In addition to paying the taxes required, every such person shall have liability insurance showing the City as an additional insured with limits of $1,000,000.00 per occurrence for bodily injury or property damage. A 10-day cancellation notice is required.
D. 
Traveling theatrical performance. Every person engaged in the business of conducting, managing, or operating any lecture or traveling theatrical performance under or surrounded or partially enclosed by canvas, or in any open-air enclosure, such as comedy, spoken drama, opera, or concerts, shall pay a tax established by City Council resolution.
(2194 § 2, 1991; 2808 § 1, 2012)
Applications for certificates pursuant to Sections 5.08.220 and 5.08.230(B) and (C) shall require approval of the City Council before any such certificate will be issued.
(2194 § 2, 1991; 2808 § 1, 2012)
A. 
Any persons, firm, or entity conducting, managing, or carrying on the business of, or providing the facilities for, the conduct of any swap meet, seller's meet, flea market, or similar activity shall pay a business revenue tax established by City Council resolution.
B. 
All participants who are sellers of tangible goods are required to possess a valid resale number with temporary sales in Garden Grove reported at the address where the sales take place in that taxing jurisdiction.
(2194 § 2, 1991; 2808 § 1, 2012)
A. 
Every person engaged in the business or carrying passengers for hire shall pay a tax proportionate to gross receipts earned within the taxing jurisdiction as established by City Council resolution.
B. 
These vehicles would include but not be limited to: convalescent transport services, limousine services, taxicab services, and tow truck services.
(2194 § 2, 1991; 2808 § 1, 2012)
Every person conducting, operating, or maintaining any business consisting of selling at wholesale any goods, wares and merchandise, or commodities not otherwise specifically covered by this chapter shall pay a tax proportionate to gross receipts earned within the taxing jurisdiction as established by City Council resolution.
(2194 § 2, 1991; 2808 § 1, 2012)