Businesses subject to the gross receipts tax pursuant to this Chapter shall pay an annual business license tax to the City consisting of a flat tax, a tax based on gross receipts or a tax based upon the cost of doing business as defined in this chapter, whichever amount is greater.
Except as may be otherwise provided in this chapter, every person described in the following classifications who engages in business within the City of Anaheim shall pay an annual business tax in an amount computed in accordance with the following business tax rate schedule:
.010 Manufacturing/Wholesaling.
For the business of conducting, managing, or carrying on a business consisting mainly of manufacturing, packing, processing, carrying or selling at wholesale any goods, wares, merchandise, or produce, the annual tax shall be based on gross receipts as follows:
.01 Every such business with annual gross receipts of less than $100,000 shall pay the sum of forty dollars;
.02 All other such businesses shall pay nine and one half cents for each thousand dollars of gross receipts or sixty dollars, whichever amount is greater.
.020 Retailing.
For any person conducting, managing or carrying on the business consisting mainly of selling at retail any goods, the annual tax shall be based on gross receipts as follows:
.01 Every such business with annual gross receipts of less than $100,000 shall pay the sum of forty dollars;
.02 All other such businesses shall pay nine and one half cents for each thousand dollars of gross receipts or sixty dollars, whichever amount is greater.
.030 Dwelling/Hotel/Motel/Transient Occupancy Facilities.
For any person engaged in the business of conducting or operating a place for dwelling, sleeping or lodging including, but not limited to, hotels, motels, bed and breakfast inns, recreation vehicle parks, or other transient occupancy facilities not specifically taxed under this title, the annual tax shall be based on gross receipts as follows:
.01 Every such business with annual gross receipts of less than $100,000 shall pay the sum of forty dollars;
.02 All other such businesses shall pay nineteen cents for each thousand dollars of gross receipts or sixty dollars, whichever amount is greater.
.040 Recreation/Entertainment/Amusement Establishment.
For the business of providing entertainment, recreation, or amusement services including the operation of amusement parks, the annual tax shall be based on gross receipts as follows:
.01 Every such business with annual gross receipts of less than $100,000 shall pay the sum of forty dollars;
.02 All other such businesses shall pay nineteen cents for each thousand dollars of gross receipts or sixty dollars, whichever amount is greater.
.050 Telephone Services.
Every person engaged in the business of providing telephone services shall pay an annual business tax according to subsection .020 of Section 3.08.010 of this chapter. For the purpose of this section "gross receipts" shall have the same meaning as in Section 3.04.010 except that only those receipts derived from providing telephone services within the City shall be included, and further excepting that only receipts resulting from intrastate telephone services shall be included.
.060 Miscellaneous.
For any business not specifically taxed by other provisions of this title and not otherwise exempt, the annual tax shall be based on gross receipts as follows:
.01 Every such business with annual gross receipts of less than $100,000 shall pay the sum of forty dollars;
.02 All other such businesses shall pay nine and one half cents for each thousand dollars of gross receipts or sixty dollars, whichever amount is greater. (Ord. 5368 § 1 (part); May 18, 1993; Ord. 5981 § 1; July 12, 2005.)