Every person engaged in the business of providing services in the City of Anaheim shall pay an annual business license tax to the City consisting of a flat tax of sixty-eight dollars, plus an additional tax in the amount of ten dollars for each employee of such business based on the average number of employees.
For the purposes of this section “services” shall mean the business of providing, maintaining, or performing labor for the benefit of another; of supplying some general demand for the benefit of another which does not produce a tangible commodity; of performing any other personal service; or any service in which any real or personal property, stocks or bonds, or other financial instruments, or evidence of debt, or contracts of insurance or any money or credits are exchanged, leased, transferred, or loaned; as well as every business of maintaining, storing, cleaning, improving or repairing tangible commodities whether or not such business is conducted from premises, vehicle, or mobile location within or outside the City. Services shall also include, but not limited to, beauticians, barbers, cosmetologists, real estate brokers, real estate agents, travel agents, and manufacturers' representatives; provided that nothing contained in this section shall be deemed to impose a separate business license tax upon an employee of any business which business is otherwise subject to payment of the prescribed tax imposed by this section including any tax which is based upon the number of employees of such business. Services do not include professional services, or telephone services within the meaning of this chapter, which services are covered under other business tax rates in this title. (Ord. 5368 § 1 (part); May 18, 1993; Ord. 5981 § 3; July 12, 2005; Ord. 6009 § 2; December 20, 2005.)