1 RESOLUTION NO. 2025-
A RESOLUTION OF THE CITY COUN CIL OF THE CITY OF ANAHEIM,
CALIFORNIA ORDERING THE SU BMISSION OF A GENERAL TAX
MEASURE SET FORTH IN A PROPOS ED ORDINANCE ADDING CHAPTER
2.15 (TOURISM TAX) TO TITLE 2 (T AXES) OF THE ANAHEIM MUNICIPAL CODE TO ESTABLISH A THREE PE RCENT (3%) TOURISM TAX ON
PATRONS OF PRIVATELY OWNED OR OPERATED TH EME PARKS AND
ENTERTAINMENT AND SPORTING EV ENTS/VENUES WITH A CAPACITY OF OVER 20,000 PEOPLE TO THE QU ALIFIED VOTERS OF THE CITY OF
ANAHEIM AT THE GENERAL MUNICI PAL ELECTION TO BE HELD ON TUESDAY, NOVEMBER 3, 2026
WHEREAS, the City of Anaheim (“Anaheim” or the “City”) is a full-service city supporting more than 346,000 residents, 24,000 businesses and 25 million annual visitors; and WHEREAS, the City provides quality neighborhood servi ces, including public safety through the Anaheim Fire & Rescue and Anaheim Police Departments, reliable water and power services, highly-valued parks, community centers, family se rvices and library services for families, seniors and youth, and transportation improvements and community revitalization; and WHEREAS, Anaheim’s diverse communities, and thriving tourism industry and business sector help support the City’s neighborhoods and make Anaheim a great place to live, work and play; and WHEREAS, Anaheim has several large entertainm ent venues operated/managed by private, for-profit corporations/entities, and, unlik e many other cities, does not ch arge attendees of events at those venues a Tourism Tax (an admissions tax on th e price of the ticket for the privilege of attending the event); and
WHEREAS, establishment of a Tourism Tax would generate significant revenue for the City’s general fund, helping to finance the provision of vital City services; and WHEREAS, pursuant to California Government Code Sections 37100.5 and 37101, the City of Anaheim has the authority to propose a general tax subject to voter approval; and
WHEREAS,
pursuant to Section 9222 of the California Elections Code, the City Council has authority to place propositions on the ballot to be considered at a Municipal Election; and
WHEREAS, the proposed Tourism Tax is a general tax, the proceeds of which would be deposited into the City's general fund to pay for important City services such as police, fire and paramedic services, street operations and maintenance, library services, parks and recreation services and general municipal services to the public; and
2 WHEREAS, on November 6, 1996, the voters of the State of California approved Proposition 218 (California Constitution, Article XIIIC), an amendment to the State Constitution which requires that all general taxes which are imposed, extended or increased must be submitted to the electorate and approved by a majority (50% plus 1) vote of the qualified voters voting in the election; and
WHEREAS, the proposed measure would establish/expand a general tax which is subject to Proposition 218; and
WHEREAS, pursuant to Proposition 218 (California Const itution Article XIIIC , §2(b)), any local election for the approval of a general tax must generally be consolidated with a regularly scheduled general election for members of the governing body of the local government; and
WHEREAS, a General Municipal Election is scheduled to be held on Tuesday, November 3, 2026, and the City Council desires to submit to the vot ers of the City the measure described herein at that election; and
WHEREAS , the provisions of the proposed Tourism Tax are set forth in the measure/ordinance to be considered by the qualified voters, appended hereto as “Attachment A" (the “Measure") and by this reference made an operative part hereof; and
WHEREAS , pursuant to Section 1208.1 of the Anahei m City Charter, a two-thirds (2/3) vote of the total members of the City Council is required to place the Measure on the November 3, 2026 ballot.
NOW, BE IT RESOLVED THEREFORE, THE CITY COUNCIL OF THE CITY
OF ANAHEIM, CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:
SECTION 1. Recitals. The City Council hereby finds and determines that the foregoing recitals are true and correct, are incorporated herein, and by this reference are made an operative part hereof.
SECTION 2. Submission of Ballot Measure. The City Council of the City of Anaheim, pursuant to its right and authority as contained in California Proposition 218 and California Elections Code Section 9222, hereby orders the Measure set forth in “Attachment A " and incorporated herein as if set forth in full to be submitted to the qualified voters of the City of Anaheim at the General Municipal Election to be held on Tuesday, November 3, 2026.
3 SECTION 3. Ballot Measure . In addition to any other matters required by law, the Measure shall be printed on the ballot in the following form:
MEASURE ____
ANAHEIM TOURISM TAX . Shall the City of
Anaheim impose a tax equal to 3% of the admission
(ticket) price on patrons of privately owned or
operated large (capacity exceeding 20,000 people)
theme parks and sports and entertainment
events/venues, generating $89 million to $134
million annually to be used for general City
services such as parks, street maintenance, police,
fire and emergency response, youth/senior services
and affordable housing, until ended by the voters?
YES
NO
SECTION 4. Election Procedures; Further Resolutions. The City Clerk is authorized and instructed to return to the City Council at a later date with resolutions augmenting this resolution to order on the ballot the election of municipal officers, requesting that the Board of Supervisors consolidate the general municipal election called in this resolution with th e statewide general election to be held on Tuesday, November 3, 2026, authorizing the f iling and establishing priority of ballot arguments, authorizing the filing of rebuttal arguments and orde ring that the City Attorney prep are an impartial analysis; such resolutions shall be presented to the City Counc il in time sufficient under statute to timely request consolidation and take the respective actions.
SECTION 5. CEQA. The City Council hereby finds and determ ines that the Measure relates to organizational or administrative activities of governments that will not result in direct or indirect physical changes in the environment, and therefore is not a project within the meaning of the California Environmental Quality Act ("CEQA") and the State CEQA Guidelines, Section 15378(b). Additionally, the tax authorized by this resolution and the related ordinance is a general tax that can be used for any legitimate governmental purpose; it is not a commitment to any particular action. As such, under CEQA Guidelines section 15378(b)(4), the tax is not a project within the meaning of CEQA because it creates a government funding mechanism that does not involve any commitment to any specific project that may result in a potentially significant physical impact on the environment. If revenue from the tax were used for a purpose that would have such effect, the City would undertake the required CEQA review for that particular project at the earliest feasible time prior to approval of the project, consistent with CEQA Guidelines Sections 15004 and 15352. Therefore, pursuant to CE QA Guidelines section 15060, CEQA analysis is not required.
4 SECTION 6. Ballot Description. As provided in Government Code section 34458.5, the following ballot description is included in this proposed ordinance:
This ordinance would add chapter 2.15 to the Anaheim Municipal Code to establish a three percent (3%) admissions tax to be added to the ticket price paid by patrons for events at privately operated/managed theme parks and sporting and en tertainment venues with a capacity of over 20,000 attendees. Currently, ticket sales for events at Angel Stadium, Disneyland and California Adventure would be covered by the proposed tax. This amendment does not give the City Council power to raise its compensation or that of other City officials without voter approval.
SECTION 7. Severability. If any provision of this Resolution or the application thereof to any person or circumstance is held in valid, such invalidity shall not affect other provisions or applications of the Resolution which can be given effect without the invalid provision or application, and to this end the provisions of this Resolution are severable. The City Council hereby declares that it would have adopted this Resolution irrespective of the invalidity of any particular portion thereof.
SECTION 8. Execution of Ordinance. If the voters approve the Measure, the Mayor (or in his or her absence the Mayor Pro Tem) is here by authorized to execute the ordi nance adding chapter 2.15 to Title 2 of the Anaheim Municipal Code, attesting to its adoption by the People voting thereon at the General Municipal Election held on Tuesday, November 3, 2026.
SECTION 9. Effective Date of Resolution. This Resolution shall take effect immediately upon its adoption.
THE FOREGOING RESOLUTION is approved and ad opted by the City Council of the City of Anaheim this _______________day of _________________, 2025, by the following roll call vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
CITY OF ANAHEIM
BY _________________________________
MAYOR OF THE CITY OF ANAHEIM
ATTEST:
______________________________________
CITY CLERK OF THE CITY OF ANAHEIM
Attachment A to City Council Resolution
AN ORDINANCE OF THE CITY OF ANAHEIM ADDING CHAPTER 2.15 (TOURISM TAX) TO TITLE 2 (TAXES) OF THE ANAHEIM MUNICIPAL CODE TO ESTABLISH A THREE PERCENT (3%) TOURISM TAX ON PATRONS OF THEME
PARKS AND ENTERTAINMENT AND SPORTING EVENTS/VENUES WITH A CAPACITY OF OVER 20,000 PEOPLE
WHEREAS, pursuant to the City’s police pow er, as granted broadl y under Article XI, Section 7 of the California Constitution, the City Council of the City of Anaheim ("City Council") has the authority to enact and enforce ordinances and regulations for the public peace, morals and welfare of the City of Anaheim (the "City") and its residents; and WHEREAS, the revenues anticipated from the imposition of a tourism tax on individuals patronizing large (capacity of over 20,000 attendees) theme parks and entertainment and sporting venues in the City is estimated to be between $89 and $134 million, which will be deposited in the General Fund and used to offset the cost that visitors and large events can impose on the City and aiding in the provision of critical City services such as police and fire services and upkeep and maintenance of the City; and
WHEREAS, pursuant to the California Environmental Quality Act (Public Resources Code Section 21000 et seq.; herein referred to as “CE QA”) and the State of California Guidelines for Implementation of the California Environmental Quality Act (commencing with Section 15000 of Title 14 of the California Code of Regulations; herein referred to as the “State CEQA Guidelines”), the City is the “lead agency” for the preparatio n and consideration of environmental documents for this ordinance; and
WHEREAS, the City Council finds and determines that this ordinance is not subject to CEQA pursuant to Sections 15060(c)(2), 15060(c)(3), and 15061( b)(3) of the State CEQA Guidelines, because it will not result in a direct or reasonably foreseeable indirect physical change in the environment, because there is no possibi lity that it may have a significant effect on the environment, and because it is not a “project,” as that term is defined in Section 15378 of the State CEQA Guidelines. Additionally, the tax authorized by this ordinance is a general tax that can be used for any legitimate governmental purpose; it is not a commitment to any particular action. As such, under CEQA Guidelines Section 15378(b)(4), the tax is not a project within the meaning of CEQA because it creates a government funding mechanism that does not involve any commitment to any specific project that may result in a potentially significant physical impact on the environment. If revenue from the tax were used for a purpose that would have such effect, the City would undertake the required CEQA review for that particular project at the earliest feasible time prior to approval of th e project, consistent with CEQA Gu idelines Sections 15004 and 15352.
Therefore, pursuant to CEQA Guidelines Section 15060, CEQA analysis is not required; and WHEREAS, the City Council dete rmines that this ordinance is a matter of citywide importance and necessary for the preservation and protection of th e public peace, health, safety and/or welfare of the community and is a valid exercise of the local police power and in accord with the public purposes and provisions of applicable State and local laws and requirements.
NOW, THEREFORE, THE PEOPLE OF THE CITY OF ANAHEIM, CALIFORNIA DO HEREBY ORDAIN AS FOLLOWS:
SECTION 1. Anaheim Municipal Code Chap ter 2.15 (Tourism Tax) is hereby added to the Anaheim Municipal Code to read in full as follows:
CHAPTER 2.15 -- TOURISM TAX
2.15.010 SHORT TITLE.
This chapter shall be known and cited as the “Tourism Tax Code of the City of Anaheim.”
2.15.020 DEFINITIONS.
For purposes of this chapter, the following words, terms, phrases, and the derivations and variants thereof, shall have the meanings given herein:
.010 “Admission charge” shall mean any ch arge, whether or not so designated for the right or privilege to enter, occupy, or use a seat or space in any facility as hereinafter defined, or to participate as a patron in any event. It shall also mean season passes or subscriptions but shall not be construed to include complimentary, promotional or otherwise free-of-charge tickets or passes given by any operator or person.
.020 “City” or “Anaheim” sha ll mean the City of Anaheim.
.030 “Facility” shall mean and include any priv ately operated or managed building, structure, place or venue, with a capacity of at least 20,000 persons, wherein or at which any form of event is or can be held, carried on or conducted. A facility’s capacity is determined by the total number of persons it can hold, as opposed to any capacity limits imposed on the facility for specific events.
.040 “Event” shall mean any entertainment, sporting, amusement or recreational activity, for which an admission charge is assessed, and shall include, but shall not be limited to: amusement rides, processions, sporting contests and athletic events, shows of all kinds, concerts, lectures, video or audio presentations, theatrical and musical performances, dances, speeches, carnivals, circuses, art or other displays or any other form of diversion, sport, pastime or recreation.
.050 “License Collector” shall have the same meaning as the term is defined in Chapter 1, Section 1.01.305 of this Code.
.060 “Operator” shall mean any person conducting, operating, or maintaining in whole or in part as principal, agent, officer, employee or independent contractor any Event, or Facility, as defined in this chapter, taxable under this chapter.
.070 “Patron” shall mean any pe rson who pays or on account of whom is paid any Admission Charge or admission price for the right or privilege of being admitted to or to use any Facility, or to participate in any Event. The term “Patron” shall not include (i) a bona fide employee of the operator when admission to the Facility is incident to said employee’s duties, and (ii) any employee or official of the state of California, or any agency, instrumentality or department thereof, the city, or United States Government whose official duty makes it necessary to gain admission to any Event.
2.15.030 TOURISM TAX IMPOSED.
.010 There is hereby established a tax in an amount equal to three percent (3%) of the price of the Admission Charge, including a season ticket or subscription, for the privilege of admission to any Event in or at a Facility. Such tax is a debt owed by the Patron to the city, which debt shall be extinguished only by payment to the Operator or to the city. Such tax shall be in addition to all other taxes or fees imposed by law.
.020 The License Collector shall issue forms and any additional regulations deemed necessary to implement the provisions of this section.
.030 Notwithstanding any other provision of this Chapter, the tax imposed herein shall not apply to any Admission Charge imposed, collected, or received in connection with the 2028 Olympic or Paralympic Games (the “2028 Games”) events held at the Honda Center or any other venue located within the City that is designated by the Los Angeles Organizing Committee for the Olympic and Paralympic Games 2028 as an official 2028 Games venue. This exemption shall apply solely to Admission Charges for official 2028 Games events and conducted during the period of such events, and shall not extend to any other parking activity, event, or use of the premises occurring before or after the 2028 Games.
2.15.040 COLLECTION AND PAYMENT.
The tax levied and assessed pursuant to this Article is hereby imposed upon the Patron paying for such admission and shall be paid at the time when and the place at which such Admission Charge is paid. Such tax shall be collected by the Operator charging for such admission.
2.15.050 REPORTING AND REMITTING.
.010 Each Operator shall, on or before the close of City business on the last City business day of each month (hereinafter "due date"), file a return with the License Collector on forms provided by the License Collector stating the total admission fees charged and the amount of tax collected during the immediately preceding calendar month. The full amount of the tax (minus any authorized credits) shall be remitted to the License Collector.
.020 Taxes are paid only upon receipt of both the tax return and the tax by License Collector. Failure of the Operator to submit and the License Collector to receive both the completed return and payment on or before the due date constitutes non-payment.
.030 Tax returns filed with the City pursuant to this chapter, and information contained therein regarding amounts of gross receipts, adjustments, credits, over collections, tax, penalty and interest, shall be and remain confidential. Unauthorized disclosure or use of such confidential information by any officer, agent or employee of the City shall constitute a misdemeanor; provided, however, this section shall not apply to any disclosures made in connection with any hearing, appeal, or any civil action or proceeding relating to the determination or recovery of the Tax, or any prosecution of any person for violation of any provision of this chapter or any criminal or civil proceeding pertaining to the Tax. This subsection shall not prohibit, nor be construed to prohibit, disclosure of statistical or cumulative information derived from tax returns, when the information disclosed does not identify or relate to any particular taxpayer. This subsection shall not prohibit, nor be construed to prohibit, any disclosure of tax returns or information contained therein which disclosure is compelled by an order of court or other judicial process.
2.15.060 TAXES TO BE HELD IN TRUST.
.010 All taxes collected by the Operator shall be held in trust by such Operator for the account of Anaheim until payment thereof is made to the License Collector.
.020 Upon non-payment by an Operator, if the License Collector believes that the collection of any tax or any amount of tax required to be collected and paid to the City or of any determination will be jeopardized,
in whole or in part, by delay, the License Collector may require the Operator to furnish additional information or provide adequate security as necessary to ensure collection of any taxes due or to become due, and to remit taxes on a daily or weekly basis. The Operator shall thereafter report and remit all taxes due under the terms and conditions prescribed by the License Collector. The License Collector shall cancel the Jeopardy Determination once timely accounting and remittance procedures have been established and the Operator is satisfying all obligations imposed by law pertaining to the tax.
2.15.070 DELINQUENT TAX PAYMENTS — INTEREST AND PENALTIES .
.010 Notwithstanding any other provisions hereof, upon non-payment, interest equal to one and one-half percent thereof per month calculated from the first day immediately following the due date to the date of payment shall be added to the tax. Interest may not be waived.
.020 Notwithstanding any other provisions hereof, upon non-payment, a penalty of ten percent for each month, or portion thereof, said payment is overdue, shall be added by the License Collector on the first day immediately following the due date; provided, however, that the amount of such penalty shall not exceed fifty percent of the tax. Penalties may not be waived.
.030 In the event of payment of the tax and non-payment of the interest and/or penalties, interest at the rate set forth in this section shall accrue upon the amount of the unpaid interest and penalties until the date of payment.
.040 In the event the Tax becomes final under Section 2.15.080, interest and penalties at the rate set forth in this section shall accrue upon the amount of unpaid tax until the date of payment of the full amount of tax.
2.15.080 FAILURE TO COLLECT AND REPO RT TAX — DETERMINATION OF TAX BY CITY AUDITOR — APPEAL.
.010 If any Operator shall fail or refuse to collect the tourism tax and to make, within the time permitted, any report and remittance of tax the City Auditor shall proceed in such manner as the City Auditor may deem best to obtain facts and information on which to base an estimate of the tax and the City Auditor shall thereupon proceed to determine and assess the Tax against such Operator. If any Operator shall fail or refuse to collect the proper amount of tax due pursuant to this chapter as determined by the City Auditor, the City Auditor shall proceed to determine and assess the tax due against the Operator. The City Auditor shall give notice of any amount so assessed under this subsection by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the Operator at the Operator's last known address.
.020 An Operator who contests the amount assessed may, within ten days after the serving or mailing of such notice, make an Application for Hearing to the License Collector. The Application for Hearing shall specify the basis of the appeal and amount of tax contested. The License Collector may request additional information pertaining to the appeal which information must be submitted prior to scheduling a hearing on the appeal. If Application for Hearing is not made within the time prescribed, the tax assessed shall be final and conclusive and immediately due and payable.
.030 If Application for Hearing is timely made, a Hearing Officer shall be appointed by the License Collector in conformance with the provisions of subsection .050 within fifteen days of the receipt thereof to conduct a hearing within sixty days of the date of appointment of the Hearing Officer on and limited to the issues set forth in the Application for Hearing. The Hearing Officer shall give not less than fifteen days' written notice to the Operator to show cause at a time and place fixed in the notice why the amount assessed should not be fixed for such tax. At the hearing, the Operator may appear and offer evidence why the tax assessed should not be so fixed. A rebuttable presumption shall exist at the hearing that the amount of tax assessed is correct and the burden of proof shall be upon the Operator.
.040 Within thirty days after the conclusion of the hearing, the Hearing Officer shall determine the proper amount of the tax and shall thereafter give written notice to the Operator and the License Collector of such determination. The amount determined to be due shall be due and payable fifteen days from the date of service of the written notice. If the evidence to be considered is extensive or for other reasonable purpose, the Hearing Officer may utilize one additional thirty day period for preparing his or her determination, after informing the parties of his or her intention to do so.
.050 For matters involving an amount in controversy of $100,000 or less, the License Collector shall appoint an Employee Hearing Officer, or subject to agreement of the parties, the City Hearing Officer, as said terms are defined in subsection 1.12.110.010 of this Code. For matters involving an amount in controversy in excess of $100,000, the matter shall be referred to the City Hearing Officer.
.060 Notwithstanding the provisions of Section 1.12.110 of this Code, the decision of the Hearing Officer shall be final and conclusive and shall be the final administrative procedure available to the Operator or to Anaheim. Any time limits provided in this section may be waived by the mutual agreement of the parties.
2.15.090 PAYMENT UNDER PROTEST REQUIRED.
Notwithstanding any provision to the contrary, any Operator tendering payment of the tax, or any portion thereof, shall for all purposes thereafter be precluded and barred from appealing, contesting or otherwise challenging the validity of such tax pursuant to any procedure available in this chapter or any other legal remedy, unless the payment is made under written protest.
Written protest shall be made only by the following methods:
.010 A written notation set forth on the check, money order or negotiable instrument by which payment is tendered, that the payment is made under protest; or,
.020 A written notice that the payment is made under protest delivered to the License Collector at the time of payment of the tax.
2.15.100 STATEMENT OF TAX NOT CONCLUSIVE ON CITY; RECORDS; AUDIT; AND CONFIDENTIALITY.
.010 No reports or statements of an Operator shall be conclusive as to the matters set forth therein, nor shall the filing of such reports or statements preclude Anaheim from collecting by appropriate action such sum as is actually due and payable. Each report or statement and each of the items therein shall be subject to audit and verification by the City Auditor, or authorized agents of the City, who are hereby authorized to examine, audit and inspect such books and records as may be necessary in their judgment to verify or determine the tax due.
.020 Every Operator shall keep and preserve for a period of not less than four years all records as may be necessary to determine the tax, which records shall be made available upon demand of the City Auditor at all reasonable times. Records which shall be kept shall include, but are not limited to, records of admission on a daily basis by number and price and all cash register tapes, internal reports, bank deposits, other receipts of original entry, general ledgers, etc. The City Auditor may investigate the character of the business of the Operator in order to verify the accuracy of any returns/refunds. Each Operator shall permit an examination of such books and records at a location within Anaheim. In the event the books and records cannot be made available within Anaheim, the Operator shall reimburse the City for the cost of all transportation, lodging, meals, portal-to-portal travel time, and other incidental costs reasonably incurred by the City in conducting the audit.
.030 Confidential or proprietary information furnished to or secured by the City from an Operator pursuant to this section or contained in any audit report or findings made pursuant to this section shall be confidential. Unauthorized disclosure or use of such confidential information by any officer, agent or employee of the City shall constitute a misdemeanor; provided, however, this section shall not apply to any disclosures made in connection with any hearing, appeal, or any civil action or proceeding relating to the determination or recovery of the tax, or any prosecution of any person for violations of any provision of this chapter or any criminal or civil proceeding pertaining to the tax. This subsection shall not prohibit, nor be construed to prohibit, any disclosure of information which disclosure is compelled by an order of court or other judicial process.
2.15.110 TAX REFUND.
.010 Whenever the amount of any t ourism tax, interest or penalties has been overpaid or paid more than once or has been erroneously collected or received by the City under this chapter, it may be refunded as provided in subsections .020 and .030 of this section, provided a claim in writing therefor, stating under the penalty of perjury the specific grounds upon which the claim is founded, is filed with the License Collector within three (3) years of the date of payment. The claim shall be on forms furnished by the License Collector.
.020 An Operator may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once, or erroneously collected or received when this is established in a manner prescribed by the License Collector; provided, however, that neither a refund nor a credit shall be allowed if the amount of the tax so collected has been refunded or credited to the Operator.
.030 No refund shall be paid under the provisi ons of this section unless the claimant establishes a right to such a refund by written records showing entitlement thereto.
2.15.120 ACTION TO COLLECT.
Any tax required to be paid by any person under the provisions of this chapter shall be deemed a debt owed to the City. Any such tax collected by an Operator which has not been paid to the City shall be deemed a debt owed by the Operator to the City. Any Person owing money to the City under the provisions of this chapter shall be liable therefor in any action brought in the name of the City for the recovery of such amount.
2.15.130 PROHIBITED ACTS .
.010 Any Operator or other person who fails or refuses to furnish any return required under this chapter; or to furnish any return required to be made; or who fails or refuses to furnish a supplemental return for the purpose of correcting, amending, or providing additional information to a return previously filed; or who fails or refuses to furnish any other data required by the License Collector; or who renders a false or fraudulent return or claim, is guilty of a violation of this code.
.020 Any person who is required to make, render, si gn, or verify any report or claim, and who makes any false or fraudulent report or claim with the intent to defeat or evade the determination of any amount due under this chapter, is guilty of a violation of this code and shall be subject to civil citations and fines, including but not limited to those set forth in Chapter 1.20, and to any other remedies available at law or in equity.
2.15.140 REMEDIES CUMULATIVE.
All remedies prescribed by this chapter or any other provisions of law and the use of one or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter.
2.15.150 ENFORCEMENT OF CHAPTER.
The License Collector and Code Enforcement Manager shall have the duty of enforcing the provisions of this chapter. The License Collector and Code Enforcement Manager and each of their deputies are hereby authorized to obtain such process or warrant as may be required and thereupon to enter, free of charge, at any reasonable time, any place of business, or to approach any person apparently conducting or employed in the operation of a business, to verify compliance with the provisions of this chapter.
Nothing in this section is intended to or shall operate to change or shall have the effect of changing the status of the License Collector or Code Enforcement Manager or their respective deputies from a public or miscellaneous officer or employee to an individual peace officer or safety member for purposes of retirement, workers' compensation or similar injury or death benefits, or any other employee benefits to which said officer or employee would not have been entitled as a public employee prior to adoption of this section.
2.15.160. USE OF PROCEEDS.
The proceeds arising from the tax established by this chapter shall be credited to the General Fund of the City.
SECTION 2. ENVIRONMENTAL REVIEW.
The City Council hereby finds and determines that this Ordinance relates to organizational or administrative activities of governments that will not result in direct or indirect physical changes in the environment, and therefore is not a project within the meaning of the California Environmental Quality Act ("CEQA") and the State CEQA Guidelines, Section 15378(b). Additionally, the tax authorized by this resolution and the related ordinance is a general tax that can be used for any legitimate governmental purpose; it is not a commitment to any particular action. As such, under CEQA Guidelines section 15378(b)(4), the tax is not a project within the meaning of CEQA because it creates a government funding mechanism that does not involve any commitment to any specific project that may result in a potentially significant physical impact on the environment. If revenue from the tax were used for a purpose that would have such effect, the City would undertake the required CEQA review for that particular project at the earliest feasible time prior to approval of the project, consistent with CEQA Guidelines Sections 15004 and 15352. Therefore, pursuant to CEQA Guidelines section 15060, CEQA analysis is not required.
SECTION 3. AUTHORITY OF CITY COUNCIL TO AMEND.
The City Council of the City of Anaheim is hereby authorized to amend Chapter 2.15 of the Anaheim Municipal Code in any manner that does not increase the rate of any tax or otherwise constitutes a tax increase for which voter approval is required by Article XIII C of the California Constitution, including adopting exemptions, waivers, or reductions of the tax.
SECTION 4. SEVERABILITY.
The City Council of the City of Anaheim hereby declares that should any section, paragraph, sentence, phrase, term or word of this Ordinance be declared for any reason to be invalid, it is the intent of the City Council that it would have adopted all other portions of this Ordinance independent of any such portion as may be declared invalid. If any section, subdivision, paragraph, sentence, clause or phrase of this Ordinance is for any reason held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining portions of this Ordinance. The City Council hereby declares that it would have passed this Ordinance, and each section, subdivision, paragraph, sentence, clause and phrase thereof, irrespective of the fact that any one (or more) section, subdivision, paragraph, sentence, clause or phrase had been declared invalid or unconstitutional.
SECTION 5. SAVINGS CLAUSE.
Neither the adoption of this Ordinance nor the repeal of any other ordinance of this City shall in any manner affect the prosecution for violations of ordinances, which violations were committed prior to the effective date hereof, nor be construed as a waiver of any license or penalty or the penal provisions applicable to any violation thereof. The provisions of this Ordinance, insofar as they are substantially the same as ordinance provisions previously adopted by the City relating to the same subject matter, shall be construed as restatements and continuations, and not as new enactments.
SECTION 6. ELECTION REQUIRED.
This Ordinance shall not become operative unless and until a majority of the electors voting on this measure vote to approve the imposition of the tax at the General Municipal Election to be held on Tuesday, November 3, 2026.
SECTION 7. CERTIFICATION.
Following the City Clerk's certification that the People of Anaheim have approved this Ordinance, the Mayor shall sign this Ordinance and the City Clerk shall cause the same to be entered in the book of original ordinances of the City; and shall cause the same, or a summary thereof, to be published as required by law in the Anaheim Bulletin, a newspaper of general circulation, published and circulated in the City of Anaheim.
SECTION 8. EFFECTIVE DATE.
Pursuant to California Elections Code S ection 9217, this Ordinance shall be deemed adopted and take effect only if approved by a majority of the eligible voters of the City of Anaheim voting at the General Municipal Election on Tuesday, November 3, 2026. It shall be deemed adopted when the City Council has certified the results of that election by resolution and shall take effect ten (10) days thereafter.
SECTION 9. ATTESTATION OF ORDINANCE.
The City Clerk is hereby authorized to at test to the adoption of this Ordinance by the People voting thereon at the General Municipal Election on Tuesday, November 3, 2026.
PASSED, APPROVED AND ADOPTED by the Pe ople of the City of Anaheim at the General Municipal Election held on Tuesday, November 3, 2026. Election results were certified by the City Council of the City of Anaheim on the _____ day of , 2026.
CITY OF ANAHEIM
By:__________________________________
MAYOR OF THE CITY OF ANAHEIM
ATTEST:
_____________________________________
CITY CLERK OF THE CITY OF ANAHEIM