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Finance and Management Services <br />www.santa-ana.org/finance <br />Item # 15 <br />City of Santa Ana <br />20 Civic Center Plaza, Santa Ana, CA 92701 <br /> Staff Report <br />June 7, 2022 <br />TOPIC: Ordinance to Adopt Consolidation of SAMC Chapter 21 Rates and Schedules <br />AGENDA TITLE: <br />Public Hearing - Ordinance to Adopt a Consolidation of Rates and Schedules to Unify all <br />Non-Cannabis Business License Tax Rates, Schedules, and Charges Currently <br />Contained in Articles V through X of SAMC Chapter 21 <br />RECOMMENDED ACTION <br />Approve the first reading of an ordinance to consolidate Business License Rates and <br />Schedules to unify all non-cannabis business license tax rates, schedules, and charges <br />currently contained in Articles V through X of SAMC Chapter 21, respectively, into a single <br />article (Article X) for clarity and cohesion. <br />DISCUSSION <br />The City of Santa Ana’s Business License Tax Code, Santa Ana Municipal Code <br />(“SAMC”) Chapter 21, was comprehensively revised on July 7, 1987 through the adoption <br />of Ordinance NS-1922. Subsequently, between 1987 and 2019, the City’s Business <br />License Tax Code has been further modified 14 times, the most recent modifications <br />affecting non-cannabis business license taxes occurring in 2019. Over the course of the <br />14 modifications to SAMC Chapter 21, business license tax rate, fee, charge, and deposit <br />information has been spread throughout the Business License Tax Code. The adoption <br />of a consolidated Business License Tax Rates and Schedules Ordinance would unify all <br />non-cannabis business license tax rates, schedules, and charges currently contained in <br />Articles V through X of SAMC Chapter 21, respectively, into a single article (Article X) for <br />clarity and cohesion. <br />Although SAMC Chapter 21 is intended to provide a revenue for the general operation of <br />the City of Santa Ana by the levy of a business license tax on all business transactions <br />or activities carried on or occurring within the City and is not intended for regulation, the <br />Santa Ana City Council intends that nothing in the adoption of this Ordinance shall be <br />deemed to represent an increase in any tax rate, tax schedule, or charge pertaining to <br />the City’s business license tax or to otherwise permit any increase in the existing scope <br />of the City’s business license tax. This Ordinance is only intended to unify all non- <br />cannabis business license tax rates, schedules, and charges currently contained in