Costa Mesa Municipal Code Art. 1 Generally

For the purpose of raising revenue for the city, every person conducting, carrying on, or engaging in any business shall pay a business tax to the city as hereinafter set forth, and any person who conducts, carries on, or engages in any business for which payment of a business tax is required under the provisions of this title, without having paid the required tax, is guilty of a misdemeanor or infraction. Each day of operation in violation of this section shall constitute a new and separate offense.

(Ord. No. 85-8, § 3, 4-1-85)