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Ordinance No. 234ORDINANCE NO. 234 AN ORDINANCE OF THE CITY OF CYPRESS AMENDING ORDINANCE NO. 82 OF THE CITY OF CYPRESS LICENSING THE TRANSACTION OF BUSINESSES, TRADES, PROFESSIONS, OCCUPATIONS AND SERVICES IN THE CITY OF CYPRESS FOR THE PURPOSE OF RAISING REVENUE AND PROVIDING A PENALTY FOR THE VIOLATION THEREOF THE CITY COUNCIL OF THE CITY OF CYPRESS DOES HEREBY ORDAIN AS FOLLOWS• ORDINANCE NO. 82 is amended to read as follows. SECTION 1 DEFINITIONS. The following words and phrases whenever used in this or the following Sections shall be construed as defined in this Section unless from the context a different meaning is intended, or unless a different meaning is specifically defined and more particularly directed to the use of such words and phrases: A Gross Receipts "Gross Receipts' means the gross receipts of the preceding fiscal year and is The total amount of the sale price of all sales, the 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 goods 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 or the following Sections shall not be construed to impose any tax upon any business or transaction which the City is not authorized to license or tax under the laws of the State 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 returned by the purchaser to the seller which is refunded by the seller by way of cash or credit allowance 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 B. Gross Payroll "Gross Payroll" means the gross payroll of the preceding fiscal year and is. The total gross payroll before deductions of any kind are made C License Periods The annual license period commences on the 1st day of July of each year and ends on June 30th of the subsequent year The daily license period commences at the hour of 8:00 o'clock A M of any day and ends at 8:00 o'clock A M of the next day. The quarter -annual license periods commence on any day of issuance of such license and ends three months after such day D. Unpaid License Fee "Unpaid License Fee" means not only all license fees owing for licenses therefore issued, but also any such or amount which the City would have received had a license been issued as required by this or the following Sections. Words and phrases used in this or the following Sections not specifically defined shall be construed according to the context and approved use of the language n. i ATn ') Z /, SECTION 2. REVENUE MEASURE This and the following Sections are enacted solely to raise revenue for municipal purposes, and are not intended for regulation SECTION 3 UNLAWFUL BUSINESS• No license issued under the provisions of this or the following Sections shall be construed as authorizing the conduct of or continuance of any illegal or unlawful business. SECTION 4. LICENSE AMOUNT, A DEBT The amount of any license imposed by this or the following Sections together with any penalties accruing thereon shall be deemed a debt due to the City from the person required to pay the same and an immediate cause of action shall accrue to the City for the collection thereof in any court of competent jurisdiction. SECTION 5 SUBSTITUTE FOR OTHER REVENUE ORDINANCES• Any person required to pay a license tax for transacting and carrying on any business under this or the following Sections shall be relieved from the payment of any license tax for the privilege of doing such business which has been required under any other Ordinance of the City of Cypress but shall remain subject to the regulatory provisions of such other Ordinance This section shall not apply to inspection fees SECTION 6. EFFECT OF ORDINANCE ON PAST ACTIONS AND OBLIGATIONS PREVIOUSLY ACCRUED. Neither the adoption of this or the following Sections nor its superseding of any portion of any other ordinance of the City of Cypress shall in any manner be construed to affect prosecution for violation of any other ordinance committed prior to the effective date hereof nor be construed as a waiver of any license or any penal provision applicable to any such violation, nor be construed to affect the validity of any bond or cash deposit required by any ordinance to he posted, filed or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect SECTION 7. LICENSE REQUIRED• There are hereby imposed upon the businesses, trades, professions, callings and occupations specified in this or the following Sections, license taxes, in the amounts hereinafter prescribed and it shall be unlaw- ful for any person to commence or to transact, or to carry on any business, trade, profession, calling or occupation in the City of Cypress without first having procured a license from said City so to do or without complying with any and all applicable provisions of this or the following Sections. SECTION 8. BRANCH ESTABLISHMENTS A separate license must be obtained for each branch establishment or location of the business engaged in and each license shall authorize 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 or the following Sections shall not be deemed to be separate places of business or branch establishments 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 or the following Sections, shall be required to obtain a separate and independent license pursuant to the appropriate provisions of this or the following Sections, and shall be subject to all of the provisions of this or the following Sections n dinanrP Nn. 9 - SECTION 9. PARTNERSHIPS In the event that any business conducted, managed, or carried on in the City of Cypress is organized as a partnership or joint venture, the scheduled license fee need be paid only by said partnership or joint venture, and not be each individual partner or joint venture SECTION 10. TWO OR MORE BUSINESSES, SAME LOCATION: Except as otherwise expressly provided in this or the following Sections any person conducting, managing, or carrying on two or more businesses, licensed by this Ordinance at the same location shall be required to apply for and obtain a license for only one of such businesses, provided, however, that if the amount of such license differs for such businesses, such person shall obtain a license for that business for which the largest amount or fee is provided by this or the following Sections, provided, further, that in cases where the license tax upon two or more businesses is based upon the gross annual receipts of such businesses, then, one license shall be issued on the basis of the combined total gross receipts of the several businesses. SECTION 11 EXEMPTIONS, CONSTITUTION OR STATUTES OF THE UNITED STATES OR OF THE STATE OF CALIFORNIA: Nothing in this or the following Sections shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or of the State of California from the payment to municipal corporations of such taxes as are herein prescribed A Charitable Organizations The provisions of this or the following Sections shall not be deemed or construed to require the payment of a license fee to conduct, manage, or carry on any business, occupation or activity from any institution or organization which is conducted, managed, or carried on wholly for the benefit of charitable purposes or from which profit is not derived, either directly or indirectly, by any individual, firm or corporation, nor shall any license fee be required for the conducting of any entertainment, concert exhibition, or lecture on scientific, historical, literary, religious, or moral subjects within the City of Cypress, whenever the receipts of any such entertainment, concert, exhibition or lecture on scientific historical literary religious or moral subjects within the City of Cypress are to be appropriated to any church or school or to any religious or benevolent purpose, nor shall any license fee be required for the conducting 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 such organization or association was formed, and from which profit is not derived, either directly or indirectly by any individual firm or corporation; provided however that nothing in this Section shall be deemed to exempt any such organization or association from complying with the provisions of any ordinance of the City of Cypress requiring a permit from the City Council or any commission or officer to conduct, manage, or carry on any profession, trade, calling, or occupation. B. Claim for Exemption Any person claiming an exemption pursuant to this Ordinance shall file a verified statement with the Director of Finance stating the facts upon which the exemption is claimed C License The Director of Finance shall, upon a proper showing contained in the verified statement, issue a license to such person claiming exemption under Section 11 without payment to the City of the license tax required by this or the following Sections D. Revocation The Director of Finance may revoke any license granted pursuant to the provisions of this or the following Sections upon information that the licensee is not entitled to the exemption as provided herein E. Exemption. Farmers Farmers and horticulturists who sell exclusively products actually produced or grown by them shall be exempt from the provisions of this Ordinance SECTION 12. APPLICATION. CONTENTS OF LICENSE Every person required to have a license under the provisions of this or the following Sections shall make application for the same to the Director of Finance of the City of Cypress upon forms prescribed by the City The Director of Finance shall issue to such person a license which shall contain: The name of the person to whom the license is issued. The business licensed. The place where such business is to be transacted and carried on The date of the expiration of such license Such other information as may be necessary for the enforcement of the provisions of this or the following Sections SECTION 13 LICENSE. NEW BUSINESS: A11 annual license fees, under the provisions of this Ordinance shall be due and payable in lawful money of the United States in advance on the First day of July of each fiscal year. Any person doing business less than a full year shall pay a license fee in advance which shall be pro -rated from the date of the beginning of the fiscal quarter in which said business is commenced in accordance with the provisions of this Ordinance. All persons who are required to pay a license based on a gross receipt or gross payroll basis who do business less than a full year shall pay in advance the minimum license fee which shall be pro -rated from the date of the beginning of the fiscal quarter in which said business is commenced in accordance with the provisions of this Ordinance At the end of the fiscal year during which the operation of said business is commenced the license tax for such yearly period shall be ascertained and due and payable based on a pro -rate from the date of the beginning of the fiscal quarter in which said business is commenced in accordance with the provisions of this Ordinance. SECTION 14. AFFIDAVIT. RENEWAL LICENSE. In all cases, the applicant for the renewal of a license shall submit to the Director of Finance, for his guidance in ascertaining the amount of the license tax to be paid by the applicant, a written statement, upon a form to be provided by the Director of Finance, written under penalty of perjury, or sworn to before a person authorized to adminster oaths, setting forth such information concerning the applicant's business during the preceding fiscal year as may be required by the said Director of Finance to enable him to ascertain the amount of the license tax to be paid by said applicant pursuant to the provisions of this Ordinance SECTION 15. STATEMENTS NOT CONCLUSIVE• No statements shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the City of Cypress from collecting by appropriate action such sum as is actually due and payable hereunder Such state- ment and each of the several items therein contained shall be subject to audit and verification by the Director of Finance, his deputies, or authorized employees of the City, who are hereby authorized to examine, audit, and inspect such books and records of any licensee or applicant for license, as may be necessary in their judgement to verify or ascertain the amount of license fee due. 91A All licensees, applicants for licenses, and persons engaged in business in the City of Cypress are hereby required to permit an examination of such books and records for the purposes aforesaid The information furnished or secured pursuant to this Section or Section 14 of this ordinance shall be confidential Any unauthorized disclosure or use of such information by any officer or employee of the City of Cypress shall constitute a misdemeanor and such officer of employee shall be subject to the penalty pro- visions of this ordinance, in addition to any other penalties provided by law SECTION 16. FAILURE TO FILE STATEMENT OR CORRECTED STATEMENT. If any person fails to file any required statement within the time prescribed, or if after demand therefor made by Director of Finance, he fails to file a corrected statement, the Director of Finance may determine the amount of license tax due from such person by means of such information as he may be able to obtain If such a determination is made, the Director of Finance shall give a notice of the amount so assessed by serving it personnally or by depositing it in the United States Post Office at Cypress California postage prepaid, addressed to the person so assessed at his last known address. Such person may, within fifteen (15) days after the mailing or serving of such notice, make application in writing tothe Director of Finance for a hearing on the amount of the license tax If such application is made,the Director of Finance shall cause the matter to be set for hearing within fifteen (15) days before the City Council. The Director of Finance shall give at least ten (10) days notice to such person of the time and place of hearing in the manner prescribed above for serving notices of assessment The Council shall consider all evidence produced, and shall make findings thereon, which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed above for serving notices of assessment SECTION 17. DUPLICATE LICENSE. In the event that any licensee loses his license, or the same is destroyed, he may procure a duplicate license from the Director of Finance by payment to him of the sum of $2.00. SECTION 18 ENFORCEMENT. It shall be the duty of the Director of Finance, and he/she is hereby directed to enforce each and all of the provisions of this and the following Sections, and the Police Chief shall render such assistance in the enforcement hereof as may from time to time be required by the Director of Finance and/or the City Council The Director of Finance, in the exercise of the duties imposed upon him or her hereunder, and acting through his deputies or duly authorized assistants may examine or cause to be examined all places of business in the City to ascertain whether the provisions of this ordinance have been complied with. The Director of Finance and each and all of his assistants, and any police officer shall have the power and authority to enter, free of charge, and at any reasonable time, any place of business required to be licensed herein, and demand an exhibition of its license certificate Any person having such license certi- ficate theretofore issued, in his possession or under his control, who wilfully fails to exhibit the same on demand, shall be guilty of a misdemeanor and subject to the penalties provided for by the provisions of this or the following Sections It shall be the duty of the Director of Finance and each of his/her assistants to cause a complaint to be filed against any and all persons found to be violating any of said provisions SECTION 19. LICENSE. MANNER OF PAYMENTS• All licenses shall be paid for in lawful money of the United States of America All daily license fees shall be paid in advance on each day. All quarter -annual license fees shall be paid at the time of application All annual licenses on a flat rate basis become due and payable on July 1st All annual licenses on a gross receipts basis become due on July 1st, but are payable any time prior to the following September 1st without penalty. SECTION 20. ZONING AND OTHER REGULATION• No license shall be issued to any person failing to present any land use permit required by the Zoning Ordinance, or who has failed to comply with the provisions of any other regulation having to do with trade business or occupation SECTION 21. LOANING LICENSE PROHIBITED. No person shall loan his license to another. SECTION 22 NO LICENSE TRANSFERABLE. AMENDED LICENSE FOR CHANGED LOCATION - No licensed issued pursuant to this or the following Sections shall be transferable, provided, that where a license is issued authorizing a person to transact and carry on a business at a particular place such licensee may, upon application therefor and paying a fee of $2.00 have the license amended to authorize the transacting and carrying on of such business under said license at some other location to which the business is or is to be moved. SECTION 23. ADDITIONAL POWER OF DIRECTOR OF FINANCE In addition to all other power conferred upon him, the Director of Finance shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding thrity (30) days, and in such case to waive any penalty that would otherwise have accrued, and shall have the further power, with the consent of the Council, to compromise any claim as to amount of license tax due. SECTION 24. APPEAL: Any person aggrieved by any decision of an administrative officer or agency with respect to the issuance or refusal to issue such license may appeal to the Council by filing a notice of appeal with the City Clerk of such Council The Council shall thereupon fix a time and place for hearing such appeal The Clerk of the Council shall give notice to such person of the time and place of hearing by serving it personally or by depositing it in the United States Post Office at Cypress, California, postage prepaid, addressed to such person at his last known address SECTION 25. LICENSE TO BE POSTED IN CONSPICUOUS PLACE. Any licensee engated in a business at a fixed place of business shall keep the license issued to him posted in a conspicuous place upon the premises where such business is conducted. Any licensee not operating from a fixed place of business shall keep the license issued to him upon his person at all times while engaged in the business within the City SECTION 26. PENALTIES FOR FAILURE TO PAY TAX WHEN DUE: The Licenses in this and the following Sections shall be due and payable to the Director of Finance or his/her representative, and a penalty of ten percent (10%) shall be added to each license remaining unpaid thirty (30) days after it becomes due. On the first day of each month thereafter that such fee remaind un- paid, an additional penalty of ten percent (10%) of such unpaid fee shall be added, provided that the maximum amount shall trot exceed an amount equal to the amount of such fee, and provided that penalty of ten percent (10%) will be added on September 1st for those unpaid license fees based on a gross receipts basis and an additional ten percent (10%) on the first day of each month thereafter SECTION 27. BOTH CRIMINAL AND CIVIL ACTION AUTIIORIZED FOR FAILURE TO PAY LICENSE FEE. The conviction and imprisonment of any person for engaging in any business without first obtaining a license to conduct such business shall not relive such person from paying the license tax to conduct such business, nor shall the payment of any license tax prevent a criminal prosecution for the violation of any of the provisions of this or the following Sections All remedies prescribed hereunder shall be cumulative and the use of one or more remedies by the City shall not bar the use of any remedy for the purpose of enforcing the provisions hereof SECTION 28. LICENSE FEE. DURATION OF LICENSE. The fee for any license required by any section of this Ordinance shall be that set forth for the particular business involved. The fee and the duration of the license shall be annual, quarterly,monthly, weekly, or daily as indicated in this Ordinance All amounts shown are in dollars Ordinance No 234 SECTION 29. ADVERTISING• A. By distributing samples or handbills, provided that this subsection shall not apply to any person, employee, agent, or representative of any person who already has a City license as provided elsewhere in this Ordinance . . . $ 25.00 Annually By sign posting or bill posting, but not including sign painting 50.00 Annually By vehicle containing amplifier, phonograph, loud speakers, etc For each vehicle 50.00 Annually Or at the option of the licensee, for each vehicle 10 00 Daily If any such vehicle is used by a city licensee to advertise solely his own licensed business and such vehicle is regularly registered and licensed by the State to such licensee, then the fee for such vehicle Or at the option of the licensee, for each such vehicle By means of stereoptican, biograph, moving picture, or similar device (Not motion picture theaters), used outdoors Or used indoors B Billboards For every person conducting, managing, or carrying on the business of sign advertising by means of billboards that have a total square footage of sixteen feet or more Nothing herein contained shall be deemed or construed as applying to the owners of real estate or their agents in advertising their property for sale or lease by means of billboards situated upon property advertised for sale or lease by such billboards SECTION 30. AMUSEMENTS. A For any room, business, or parlor containing pool tables, and/or billiard tables, and/or bowling alleys, for each such table or alley B Boxing or wrestling exhibition, per exhibition . . C Carnival, tent show or open-air show,or in hall or building constructed for theatrical purposes D. Circus E Juke Box, phonograph, motion picture device, or pinball machine operated by insertion of coin, per machine (The owner of the business wherein the machine located shall be held responsible for the full of the license fee if the owner of the machine not paid the fee when due and payable ) is amount has 15 00 Annually 5.00 Daily 125 00 Annually 50 00 Annually 35 00 for the first billboard & $25.00 per each billboard thereafter Annually. 15 00 Annually 15 00 150 00 15.00 Annually Ordinance No 234 F. Vending Machines - Every person conducting, managing, operating, or maintaining on his premises any weighing, amusement or mer- chandise machine or device, not otherwiselicensed under this Ordinance and not prohibited by law, wherein a sum of money is charged or collected for such machine or device by means of a coin slot or otherwise For each machine or device charging lC to and including 4C . $ 2.00 Annually For each machine or device charging 5C to and including 9c 4.00 Annually For each machine or device charging 10C and over 6 00 Annually Stamp vending machines selling U.S stamps for mailing purposes are hereby exempt from the terms and provisions hereof. The above license shall not be required where such machine or device is operated and owned by a person already licenses to conduct a business, the gross receipts of which are used to measure the amount of license payable The owner of the business wherein the machine or device is located shall be held responsible for the full amount of the license fee if the owner of the machine or device has not paid the full fee when due and payable G Dancing Public Dance Hall 200.00 Annually Or at the option of the licensee, per dance SECTION 31. AUCTIONEER. For the business of auctioneer 10.00 Daily 25 00 Daily SECTION 32. CONTRACTING OR SUBCONTRACTING BUSINESSES ( OR ANY COMBINATION THEREOF): As contractor or sub -contractor, including building, constructing, plumbing, electrical, painting, plastering, masonry, floor finishing, interior decorating, landscaping, lawn renovating, wall papering, or any other work on buildings or grounds requiring a license by the State of Califonira . . . . 40 00 Annually SECTION 33 $25 00 Annually or 10c per milking cow, whichever amount is the greater. SECTION 34. FEE YARDS: $200.00 Annually plus 20c for each animal delivered from the premises exceeding 1,000 head per year. A deposit shall be made at the beginning of the fiscal year based on the number of animals delivered in the preceding year. SECTION 35. GROSS RECEIPTS LICENSE: For every person, firm or corporation conducting, managing, or carrying on the business of selling at retail any goods, services, wares, or merchandise not otherwise specifically licensed by other sections of this Ordinance shall pay an annual license fee based on the gross annual receipts as follows: Gross annual receipts up to $25,000 00 25 00 Min For additional gross receipts of $25,000 00 up to $100,000 00 30c/$1,000 For additional gross receipts of $100,000.00 to $500,000 00 20C/$1,000 For all additional gross receipts of $500,000 00 and over . . . . 10C/$1,000 Ordinance No. 234 1 SECTION 26, HORSE RACING: For each person holding, managing, or conducting any meeting within the City whereat horse racing with wagering on the results thereof by the system known as the pari-mutital is permitted by the laws of the State $ 20 00 Daily SECTION 37, HOUSEMOVING: Housemoving or wrecking of buildings and/or structures SECTION 38. MANUFACTURERS AND WHOLESALERS: 50 00 Annually For every person, firm or corporation conducting, managing, or carrying on a business consisting mainly of manufacturing, packing, processing, canning, or selling at wholesale, goods, wares, produce, or merchandise, shall pay an annual license fee based on its gross annual payroll before deductions as follows' Gross annual payroll For additional gross For additional gross up to $20,000 00 payroll of $20,000.00 up to $100,000.00. payroll of $100,000 00 up to $500,000 00 For all additional gross payroll of $500,000.00 and over . SECTION 39. PAWN BROKER. 25 00 Minimum SOC/$1,000 20c/$1,000 10C/$1,000 For the purpose of this Section the term "pawn broker" includes every person conducting, managing, or carrying on the business of loaning money either for himself or for any other person, upon any personal property, personal security, or purchasing personal property and reselling or agreeing to resell such property to the vendor or Other assignee at prices previously agreed upon. Nothing in this Section shall be deemed to apply to the loaning of money on personal property or personal security by any bank authorized to do so under the laws of the State or of the United States SECTION 40. PETROLEUM STORAGE TANK FARMS: Each tank under 50,000 barrels • . 2 50 Annually Each tank 50,000 to 100,000 barrels 5 00 Annually EAch tank over 100,000 barrels . . 7.50 Annually $300 00 Annually SECTION 41. PROFESSIONAL BUSINESSES AND SERVICES: (OR ANY COMBINATION THEREOF) 40 00 Annually Abstrator of titles Accountant Advertising Counsel Agricultural advisor or counselor Appraiser Aquarian Architect Assayer Attorney-at-law Auditor Bail Bond Broker Claims Adjuster Certified Public Accountant Chemical Engineer Chemist Chiopodist Chiropractor Chirothesian Civil Engineer Construction Engineer Consulting Engineer Dance Teacher Dental Laboratory Dentist Desginer Detective Detective Agency Draftsman Drugless Practitioner Electrical Engineer Electrologist Employment Agency or Bureau Geologist Herbalist Insurance Adjuster Insurance Broker Interior Decorator Investment Counselor Landscape Architect Lapidary Mechanical Engineer Mortician (Continued on next page) Ordinance No 234 SECTION 41 (CONTINUED) Naturopath Oculist Optician Optometrist Oral Sugeon Orchard Care Osteopath Physician Physician Physician and Surgion Real Estate Broker Sanitation Engineer Sign Painter SECTION 42. PUBLIC UTILITIES: Stock and Bond Broker Dealing in Stocks, Bonds, or Securities Surgeon Taxidermist Travel Bureau Tree Surgery Tree Removing Tree Trimming Veterinarian Any other professional business or service determined by the Director of Finance to be of a character substantially the same as any of the previously speci- fied business and services Any Public Uitlity operating in the City under a franchise or franchises from the City, or applicable therein, and who makes franchise payments thereunder is subject to the provisions of this Ordinance only to the extent it engages in retail merchandising not covered by the franchise in the City. SECTION 43. ROOMING HOUSE. APARTMENT HOUSE OR BUNGALOW COURT: For every person conducting, managing or carrying on the business of operating an apaitnent house, rooming house, bungalow court, motel or auto court consisting of four or more units, for the first 4 units $ 15.00 Annually For each additional unit over four, per unit 3.00 Annually SECTION 44. SOLICITOR. HOUSE TO HOUSE: Every person or firm conducting, managing, or carrying on the business of soliciting, vending, or peddling from house to house shall pay an annual fee of $25.00 for each salesman. Every applicant 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 right to engage in commerce with foreign nations or among the several states, or conflicts with the United States Constitution or the regulations of the United States Congress respecting interstate commerce or any other matter, shall file a verified statement with the Director of Finance of the City of Cypress, disclosing the interstate or other character of his business entitled to such exemption. Such statement shall state the name and address of the company or firm or group for which the orders are to be solicited or secured or the sale made, 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 delivered, the method of solicitation or taking orders, the location of any warehouse, factory or plant in California, the method of delivery, the name and address of the applicant, and any other facts hearing on the issues of exemption. All claims for such exemptions shall be referred to the City Attorney of the City of Cypress for investigation and recommendation. SECTION 45. CONSTRUCTION OF RESIDENTIAL UNITS: Every person who constructs two or more residential units within one fiscal year shall pay a fee of $50 00 per residential unit. A residential unit shall be a building or portion thereof designed exclusively for residential occupancy and consisting of any number of rooms but including bathroom and kitchen facilities Moving a building or structure from one lot or premises to another shall be deemed the construction of such building or structure for purposes of this Ordinance. The fees imposed by this section shall not preclude the imposition of other business license fees by other sections of this Ordinance. Ordinance No. 234 SECTION 46. TAXICABS For the transportation of passengers when driven by the owner or a representative of the owner, or by the person or persons hiring or renting the same at rates per mile, per trip, or per time, and such vehicle is routed under the direction of the passenger or passengers or of such persons hiring the same, for each such vehicle SECTION 47. TELEPHONE COMPANIES $20.00 Annually Every person engaged in the business of providing telephone services shall pay an auual license fee pased upon its gross annual receipts as follows. (a) Such fee shall be computed as follows: (b) (c) (1) $25,000 00 or less of gross receipts per year or fractional part thereof (2) Additional gross receipts in excess of $25,000.00 up to the including $100,000 00 per year or fractional part thereof (3) Additional gross receipts in excess of $100,000.00, up to and including $500,000 00 per year or fractional part thereof . . • (4) In excess of $500,000.00 per year or fractional part thereof . $25.00 30 cents for each $1,000 or fractional part thereof 20 cents for each $1,000 or fractional part thereof 10 cents each $1,000 or fractional part thereof For the purposes of this Section, "gross receipts" shall have the same meaning as that defined in Section 1 (A) hereof, except that only those receipts derived from providing telephone services within the City of Cypress shall be included, and further excepting that only receipts resulting from intra- state telephone services shall be included For the purposes of this Section, a "person engaged in the business of providing telephone services" shall mean a "telephone company" as that term is used in Article XIII, Section 14 of the Constitution of the State of California SECTION 48. TIP SHEETS. For every person who by any means engages in the business of practice of disseminating, distributing, passing out, giving away, handing out, selling, offering for sale, or soliciting for the sale of any sheet, dodger, handbill, circular, letter, booklet, or any other printed, typewritten, mineographed or written matter of any kind, pertaining or any horse race, choice of a horse or horses, recommending any horse or horses, or giving or conveying any infor- mation about any horse race or contest of endurance or speed between horses or beasts whether at a fixed place of business within the City or otherwise, provided the number of persons allowed to distribute such material under any one license shall not exceed six persons during any day. $100 00 Annually Ordinance No. 234 for SECTION 49. TRAILER PARKS. For every person conducting, managing, or carrying on the business of a trailer park $ 50.00 Annually SECTION 50, DELIVERY BY VEHICLE. Every person not having a fixed place of business within the City of Cypress, who delivers goods, wares, or merchandise of any kind by vehicle or who provides any service by the use of vehicles in the City of Cypress, shall pay a license tax of $25 00 per year. SECTION 51. SEVERABILITY. If any section, subsection, sentence, clause, phrase or portion of this ordinance is for any reason held to be invalid or unconstitutional by the de- cision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Ordinance. The City Council of the City hereby declares that it would have adopted this Ordinance and each section, subsection, sentence, clause, phrase or portion thereof, irrespective of the fact that any one or more sections, subsections, clauses, phrases, or portions be declared invalid or unconstitutional SECTION 52. REPEALS. All other Ordinances or parts of Ordinances, insofar only as any of the provisions of same conflict herewith are hereby repealed; provided, however, that any such repeal shall not affect or prevent the prosecution and punishment of any person, firm or corporation for any act done or committee prior to the effective date hereof, in violation of any Ordinance which is repealed hereby. PASSED AND ADOPTED by the City Council of the City of Cypress at a regular meeting held on the llth day of January, 1965 MAYOR OF THE CI`fY(OF CYPRESS ATTEST CITY CLERK 0 THE CIT OF CYPRESS STATE OF CALIFORNIA) SS COUNTY OF ORANGE ) I, DARRELL ESSEX, City Clerk of the City of Cypress, DO HEREBY CERTIFY that the foregoing Ordinance was adopted at a regular meeting of the said City Council held on the llth day of January, 1965, by the following roll call vote: AYES: 5 COUNCILMEN: Gorzeman, Kanel, McCarney, Wright, and Noe NOES: Q COUNCI LMEN : None ABSENT: 0 COUNCILMEN* None Ordinance No. 234 4, el CITY CLERK OF E CITY OF CYPRESS