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ORDINANCE NO. NS-3031 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SANTA ANA AMENDING ARTICLES IV, IX, AND X OF CHAPTER 21 OF THE SANTA ANA MUNICIPAL CODE TO RESTRUCTURE NON -CANNABIS BUSINESS LICENSE TAX RATES AND ADDING ARTICLE XIV TO CHAPTER 21 OF THE SANTA ANA MUNICIPAL CODE TO PROVIDE A FLEXIBLE TAX HOLIDAY FOR UNLICENSED, PAST DUE, OR UNDERASSESED BUSINESSES The People of the City of Santa Ana do ordain as follows: Section 1. As a charter city, and subject to voter approval, the City of Santa Ana is authorized to levy business license taxes to raise revenue for municipal purposes, pursuant to Section 5 of Article XI of the California Constitution, Section 200 of the City Charter, and Section 2(b) of Article XIII C of the California Constitution. Section 2. By this Ordinance submitted for voter approval, the City wishes to restructure non -cannabis business license tax rates within the City of Santa Ana to improve tax equity among all business sizes, reflect current best practices, recognize the impact of home -based businesses and the new "gig" economy, and to provide a flexible tax holiday period for unlicensed, past due, or under -assessed businesses, with the intent to have a revenue -neutral fiscal impact to the City. Section 3. Article IV (Exemptions) of Chapter 21 of the Santa Ana Municipal Code (Licenses), Sections 21-48 and 21-49, is hereby amended to read as follows: Sec. 21-48. - Business licensing —Specified exemptions. (a) A business license shall not be required for the conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects whenever the receipts of any such activity are to be appropriated to any church or school or to any religious or benevolent purpose within the city. (b) A business license shall not be required for any person under eighteen (18) years of age, who is a resident of the city, and who is enrolled in an institution of secondary education; provided, however, such person has no employee or employees working for him or her. (c) A business license shall not be required for any attorney whose only business done in the city is in the courts operated in this city, nor for any doctor whose only business done in the city is surgery and/or consultation in a regularly established hospital in the city; provided, however, that the maintenance of an office, facility, or Ordinance NS-3031 Page 1 of 15