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City of Orange, CA
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Title 5 Business Taxes and Regulations
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Article I BUSINESS TAX
Article I
BUSINESS TAX
Chapter 5.02
GENERAL PROVISIONS
§ 5.02.010
Purpose of Chapter.
§ 5.02.020
Provisions of Title Not Exclusive.
§ 5.02.030
Collection of Correct Amount When Mistake Made.
§ 5.02.040
Obligation to Pay Business Tax.
§ 5.02.050
Business Tax a Debt.
§ 5.02.055
Payment of Taxes Prior to Judicial Review.
§ 5.02.060
Remedies Cumulative.
§ 5.02.070
Penalty for Failure to Pay—Noncompliance Fee.
§ 5.02.080
Penalty for Violation.
§ 5.02.090
Severability.
Chapter 5.06
TERMS AND CONDITIONS OF BUSINESS LICENSE
§ 5.06.010
Application.
§ 5.06.015
Business License Required.
§ 5.06.020
Preparation—Issuance—Contents.
§ 5.06.025
Business License—Compliance with Other Regulations.
§ 5.06.030
(Reserved)
§ 5.06.040
Fees Due and Payable When Application Filed.
§ 5.06.050
Separate License for Branch Establishments.
§ 5.06.060
Posting and Keeping Business Licenses.
§ 5.06.070
Duplicate Business Licenses.
§ 5.06.080
Change of Location—Amendment to Business License.
§ 5.06.090
License Not Transferable.
Chapter 5.08
BUSINESS SERVICES COORDINATOR
§ 5.08.010
Establishment of Position.
§ 5.08.020
Enforcement.
§ 5.08.030
Examination of Books and Records.
§ 5.08.040
Right of Entry.
§ 5.08.050
Failure to Exhibit License—Misdemeanor.
§ 5.08.060
Failure to File Statement—Notice of Assessment.
§ 5.08.070
Notice of Tax Due.
§ 5.08.080
Extension of Filing Time.
§ 5.08.090
Deposit of Business Tax Funds—Report and Record.
Chapter 5.10
ADMINISTRATION
§ 5.10.010
Affidavit Statement of Gross Receipts.
§ 5.10.020
Statements Not Conclusive.
§ 5.10.030
Information Confidential.
§ 5.10.040
Appeal of Tax Classification.
§ 5.10.045
Appeal to City Manager.
§ 5.10.050
Appeals to City Council.
§ 5.10.060
No Fixed Place of Business—Payment of Tax Based on Gross Receipts.
§ 5.10.070
Sales Tax Number.
§ 5.10.080
Real Estate Development.
Chapter 5.12
ADJUSTMENTS
§ 5.12.010
Conflict with Federal or State Law.
§ 5.12.020
Interstate Commerce.
§ 5.12.030
Disabled Veterans.
§ 5.12.040
Charitable and Nonprofit Organizations.
§ 5.12.050
Outside Professions, Trades, or Business—Tax.
§ 5.12.060
Outside Professions or Trades—Adjustment or Exemption.
§ 5.12.070
Outside Professions or Trades—Statement of Adjustment or Exemption.
§ 5.12.080
Outside Professions or Trades—Revocation of Adjustment or Exemption.
Chapter 5.14
BUSINESS TAX RATES
§ 5.14.010
Advertising.
§ 5.14.020
Amusements.
§ 5.14.030
Auctions.
§ 5.14.040
Auto Dismantler.
§ 5.14.050
Baths, Sauna Baths, Massage Parlors and the Like.
§ 5.14.060
Building and Loan Associations.
§ 5.14.070
Contractor.
§ 5.14.080
Dancehall, Public—Dinner Dancing Place.
§ 5.14.090
Dance, Public.
§ 5.14.100
Health Spa.
§ 5.14.110
Junk Collector.
§ 5.14.120
Junk Dealer.
§ 5.14.150
Pawnbroker.
§ 5.14.160
Professions.
§ 5.14.170
Real Estate Development, Nonresidential.
§ 5.14.180
Real Estate Office.
§ 5.14.190
Renting Vehicles.
§ 5.14.200
Retail Sales, Amusement Center, and Other Business.
§ 5.14.210
Shooting Gallery, etc.
§ 5.14.220
Shows.
§ 5.14.230
Skating Rink.
§ 5.14.240
Solicitor and Peddler.
§ 5.14.250
Swap Meet.
§ 5.14.270
Wholesale Business.
Chapter 5.15
DEFINITIONS
§ 5.15.010
Generally.
§ 5.15.020
Automobile Dismantler.
§ 5.15.030
Business.
§ 5.15.040
Business License.
§ 5.15.050
Carnival.
§ 5.15.060
CATV.
§ 5.15.070
Circus.
§ 5.15.080
Community Antenna Television System.
§ 5.15.090
Contractor.
§ 5.15.100
Contractor, General.
§ 5.15.110
Contractor, Specialty.
§ 5.15.120
Dance, Public.
§ 5.15.130
Dancehall, Public.
§ 5.15.140
Dinner Dancing Place.
§ 5.15.150
Engaged in Business.
§ 5.15.160
Evidence of Doing Business.
§ 5.15.170
Fixed Place of Business.
§ 5.15.180
Gross Receipts.
§ 5.15.190
Insurance Agent.
§ 5.15.200
Insurance Broker.
§ 5.15.210
Junk Collector.
§ 5.15.220
Junk Dealer.
§ 5.15.230
Owner Builder.
§ 5.15.240
Pawnbroker.
§ 5.15.250
Person.
§ 5.15.260
Processing.
§ 5.15.270
Professions.
§ 5.15.280
Real Estate Development, Commercial.
§ 5.15.290
Real Estate Sales Personnel.
§ 5.15.300
Swap Meet.
§ 5.15.310
(Reserved)
§ 5.15.320
Wholesaling.
Chapter 5.16
UNIFORM TRANSIENT OCCUPANCY TAX
§ 5.16.010
Title.
§ 5.16.020
Definitions.
§ 5.16.030
Tax Imposed.
§ 5.16.040
Exemptions.
§ 5.16.050
Operator's Duties.
§ 5.16.060
Registration.
§ 5.16.070
Reporting and Remitting.
§ 5.16.080
Penalties and Interest.
§ 5.16.090
Failure to Collect and Report Tax—Determination of Tax by Tax Administrator.
§ 5.16.100
Appeal—Hearing.
§ 5.16.110
Operator to Keep Records.
§ 5.16.120
Refunds.
§ 5.16.130
Actions to Collect.
§ 5.16.140
Funds Deposited into Special Fund.
§ 5.16.150
Violation—Penalty.
§ 5.16.160
Effective Date.
Chapter 5.17
UNIFORM TRANSIENT OCCUPANCY TAX SHARING PROGRAM
§ 5.17.010
Purpose.
§ 5.17.020
Definitions.
§ 5.17.030
Participation Requirements.
§ 5.17.040
Uniform Transient Occupancy Tax Sharing Program.
§ 5.17.050
General Fund Revenues.
§ 5.17.060
Termination of Tax Sharing.
§ 5.17.070
Administrative Rules and Regulations.