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NS-3031
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NS-3031
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Last modified
3/30/2023 8:44:53 AM
Creation date
12/19/2022 5:20:25 PM
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Template:
City Clerk
Doc Type
Ordinance
Agency
Clerk of the Council
Doc #
NS-3031
Item #
1
Date
12/13/2022
Destruction Year
P
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extent that a city may not levy a license tax upon them under provisions of Article XX, <br />Section 22 of the State Constitution. <br />Section 4. Article IX (Miscellaneous) of Chapter 21 of the Santa Ana Municipal <br />Code (Licenses), Section 21-113, is hereby amended to read as follows: <br />Sec. 21-113. - Telephone services. <br />Every person engaged in the business of providing telephone services shall pay an <br />annual business fee according to Section 21-119(2) of this Chapter. <br />Section 5. Article X (Rates and Schedules) of Chapter 21 of the Santa Ana <br />Municipal Code, Sections 21-116 through 21-121, is hereby amended to read as follows: <br />ARTICLE X. - RATES AND SCHEDULES <br />Sec. 21-116. - Applicability of article. <br />The tax for any license required by any Section of this Chapter shall be set forth in <br />this article for the particular business involved. The tax and the duration of the license <br />shall be annual, quarterly, monthly, and daily as indicated in this article. The letter "A" <br />following the tax shall indicate an annual rate; the letter "Q" shall indicate a quarterly rate; <br />the letter "M" shall indicate a monthly rate; the letter "D" shall indicate a daily rate. No <br />letter following the tax shall indicate a variable duration as determined in connection with <br />other applicable provisions set forth elsewhere in the Santa Ana Municipal Code. In place <br />of a tax, the letter "C" shall denote a specified charge. The applicability of the charge shall <br />be determined by the Business License Tax Code provision establishing it. In the place <br />of either a tax or charge, the letter "T" shall denote a specified qualifying threshold <br />amount. The applicability of the qualifying threshold amount shall be determined by the <br />Business License Tax Code provision establishing it. <br />Sec. 21-117. - New business license tax. <br />(a) A license tax for a new business shall be paid in advance or a deposit taken <br />in lieu thereof prior to any new business activity being undertaken. <br />(b) All new businesses for whom flat fees are made the basis for fixing the <br />amount of such license shall pay in advance an amount equal to one -quarter ('/4) of the <br />annual fee therefor for each quarter and fraction of a quarter remaining during the period <br />for which the new license is issued, except as otherwise specified hereinafter. <br />(c) All new businesses for whom the gross receipts of such business are made <br />the basis for fixing the amount of such license shall pay their annual fee based on actual <br />gross receipts received during the period for which the new license is issued. For any <br />business which is commenced subsequent to April first, the renewal fee shall be based <br />Ordinance NS-3031 <br />Page 3 of 15 <br />
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