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arrive at a combined amount of tax, penalty and interest equivalent to the amount of the current or prior years' taxes owing as computed or determined based upon the business license tax rates in effect for the most current tax year the collector in his or her discretion may retain a sufficient amount of accrued penalty alone, or a sufficient amount of accrued interest alone, or any sufficient combination of accrued penalty amount and accrued interest amount necessary. Whenever the result of any audit performed pursuant to this Chapter, excluding audits performed in connection with any medicinal cannabis business or commercial cannabis business, determines that any licensee has, exclusive of penalties and interest, underpaid the amount of their business license tax by five (5) per cent or more of the total amount due, but not less than two hundred fifty dollars ($250.00), then an audit service fee in an amount as specified by resolution of the City Council shall be applied. In the case of audits performed pursuant to this Chapter in connection with any medicinal cannabis business or commercial cannabis business that has, exclusive of penalties and interest, underpaid the amount of their business license tax by five (5) per cent or more of the total amount due, but not less than five thousand dollars ($5.000.00), then such cannabis business shall be responsible for the City's actual cost of performing said audit. Section 13. Section 21-86 of Article VII of Chapter 21 of the Santa Ana Municipal Code is hereby amended to read in full as follows: Sec. 21-86. - Same —Suspension and revocation of business license. The collector shall suspend and/or revoke any business license issued or granted pursuant to this Chapter only upon those grounds set forth in Sections 21-45, 21-50, 21-55, 21-58, 21-59, 21-60, 21-80, 21-136 or upon conditions set forth in any written agreement executed pursuant to Section 21-83. Provided further, that unless revocation is made upon conditions set forth in a written agreement executed pursuant to Section 21-83 or upon licensee's failure to comply with the requirements of Section 21-136, no licensee's business license shall be suspended and/or revoked for failure to pay the— annual business license tax as set forth in this Chapter, or any monthly business license tax as set forth in Article XII or Article XIII of this Chapter, or any other amount due pursuant to this Chapter until the penalties accruing for such failure to pay, exclusive of interest, equal GRe huRdFed (+nm per Gent of the business I;c..Rse tax due feF suoh lice..se have attained the maximum applicable amount permissible under the terms of this Chapter. Whereupon, the collector shall give a notice of suspension, which notice shall specify the grounds for suspension, and which notice shall be given by personal service or by depositing it in 24 75A-34