Business license tax reporting requirements – coin-operated machines and devices

Definition

Coin-operated machine or device shall mean any machine or device that dispenses a product, or provides a service, or utility or amusement; resulting from insertion or use of a coin, slug, token, plate, disc, plug, key, check or other device, or money, or thing of value (SAMC 21-3).

Requirements

• The Santa Ana Municipal Code (SAMC) requires that a municipal business license tax be paid for every coin-operated machine or device operated within the City (SAMC 21-98 & 21-99)

• No person or business may operate a coin-operated machine or device within the City which does not carry an identification label or decal stating the name, address, and telephone number of the machine or device's owner or legal operator (SAMC 21-104)

• No person or business may operate a coin-operated machine or device within the City which does not carry the appropriate business license tax sticker or decal issued by the City indicating that the required business license tax has been paid for the current period (SAMC 21-104)

• Coin-operated machines or devices available for public operation which do not carry the required identification label or decal or for which the proper business license tax has not been paid may be sealed and rendered inoperable (SAMC 21-101).  In the case of continued nonpayment, the City may seize and sell any unlicensed coin-operated machine or device to help satisfy the owner's unpaid business license taxes (SAMC 21-102)

• The owner of the business or business property at which a coin-operated machine or device is located and operated is responsible for the full amount of the business license tax due if the owner or legal operator of the machine or device has not paid the tax when due and payable (SAMC 21-103)

• Any person or business participating in the operation of coin-operated machines or devices is required to report the types, numbers, local business name, and local street address for each location where such machines or devices are being operated within the City of Santa Ana.  This report must be made at the time any person or business applies for a new business license or renews an existing business license (SAMC 21-100)