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EXHIBIT A <br />ORDINANCE NO. INS <br />AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF <br />SANTA ANA AMENDING ARTICLES IV, IX, AND X OF <br />CHAPTER 21 OF THE SANTA ANA MUNICIPAL CODE TO <br />RESTRUCTURE NON -CANNABIS BUSINESS LICENSE <br />TAX RATES AND ADDING ARTICLE XIV TO CHAPTER 21 <br />OF THE SANTA ANA MUNICIPAL CODE TO PROVIDE A <br />FLEXIBLE TAX HOLIDAY FOR UNLICENSED, PAST DUE, <br />OR UNDERASSESED BUSINESSES <br />The People of the City of Santa Ana do ordain as follows: <br />Section 1. As a charter city, and subject to voter approval, the City of Santa Ana <br />is authorized to levy business license taxes to raise revenue for municipal purposes, <br />pursuant to Section 5 of Article XI of the California Constitution, Section 200 of the City <br />Charter, and Section 2(b) of Article XIII C of the California Constitution. <br />Section 2. By this Ordinance submitted for voter approval, the City wishes to <br />restructure non -cannabis business license tax rates within the City of Santa Ana to <br />improve tax equity among all business sizes, reflect current best practices, recognize the <br />impact of home -based businesses and the new "gig" economy, and to provide a flexible <br />tax holiday period for unlicensed, past due, or under -assessed businesses, with the intent <br />to have a revenue -neutral fiscal impact to the City. <br />Section 3. Article IV (Exemptions) of Chapter 21 of the Santa Ana Municipal <br />Code (Licenses), Sections 21-48 and 21-49, is hereby amended to read as follows: <br />Sec. 21-48. - Business licensing —Specified exemptions. <br />(a) A business license shall not be required for the conducting of any <br />entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or <br />moral subjects whenever the receipts of any such activity are to be appropriated to any <br />church or school or to any religious or benevolent purpose within the city. <br />(b) A business license shall not be required for any person under eighteen (18) <br />years of age, who is a c_ resident of the city, and who is enrolled in an institution of <br />secondary education; provided, however, such person has no employee or employees <br />working for him or her. <br />Resolution No. 2022-056 <br />Page 6 of 22 <br />