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Resolution No. 2022-XXX <br />Page 1 of 22 <br />RESOLUTION NO. 2022-XXX <br />RESOLUTION OF THE CITY COUNCIL OF THE CITY OF <br />SANTA ANA CALLING FOR THE PLACEMENT ON THE <br />BALLOT OF A MEASURE FOR THE NOVEMBER 8, 2022 <br />GENERAL MUNICIPAL ELECTION FOR THE SUBMISSION <br />TO THE QUALIFIED VOTERS OF AN ORDINANCE TO <br />RESTRUCTURE NON-CANNABIS BUSINESS LICENSE <br />TAX RATES AND PROVIDING FOR THE FILING OF <br />ARGUMENT AND REBUTTAL STATEMENTS <br />WHEREAS, 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 and Section 200 of the <br />City Charter; and <br />WHEREAS, the City’s business license tax rate structure appears in Chapter 21 <br />of the Santa Ana Municipal Code; and <br />WHEREAS, the City wishes to restructure non-cannabis business license tax rates <br />within the City of Santa Ana to improve tax equity among all business sizes, reflect current <br />best practices, recognize the impact of home-based businesses and the new “gig” <br />economy, and to provide a flexible tax holiday period for unlicensed, past due, or under- <br />assessed businesses, with the intent to have a revenue-neutral fiscal impact to the City; <br />and <br />WHEREAS, all taxes imposed by local government are deemed to be either <br />general taxes or special taxes, pursuant to Section 2(a) of Article XIII C of the California <br />Constitution; and <br />WHEREAS, business license taxes are a type of general taxes, which are defined <br />as any tax imposed for general governmental purposes; and <br />WHEREAS, Section 2(b) of Article XIII C of the California Constitution provides <br />that a local agency cannot impose, extend, or increase any general tax unless and until <br />that tax is submitted to the electorate and approved by a majority vote at an election that <br />is consolidated with a regularly scheduled general election for members of the governing <br />body of the local government, except in cases of emergency declared by a unanimous <br />vote of the governing body; and <br />WHEREAS, the City Council has called and given notice of a general municipal <br />election to be held in the City of Santa Ana on November 8, 2022 to elect certain municipal <br />officers and requested that the Orange County Board of Supervisors consolidate the <br />City’s general municipal election with the statewide general election; and <br />EXHIBIT 1