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Section 6. Article XIV (Tax Holiday) is hereby added to Chapter 21 of the Santa <br />Ana Municipal Code (Licenses) to read in its entirety as follows. <br />ARTICLE XIV. - TAX HOLIDAY <br />Sec. 21-143. - Development and Administration of the Tax Holiday Program. <br />The City Manager and his or her designee shall develop and administer a Tax Holiday <br />program as authorized and provided in this article. <br />Sec. 21-144. - Duration and Application of Program. <br />The Tax Holiday program shall be conducted for the period of twelve (12) months as <br />specified hereinafter. <br />(a) All annual license renewals based upon a flat rate shall be for the twelve- <br />month period beginning January first of the current year and shall expire on the thirty-first <br />day of December of the current year. <br />(b) All annual license renewals based upon a variable flat rate shall be for the <br />twelve-month period beginning July first of the current year and shall expire on the thirtieth <br />day of June of the following year. <br />(c) All annual license renewals based upon gross receipts shall be for the <br />twelve-month period beginning on April first of the current year and shall expire on the <br />thirty-first day of March of the following year. <br />(d) All quarterly licenses shall be for the period of three (3) months beginning <br />on the first day of January and ending on the thirty-first day of March; on the first day of <br />April and ending on the thirtieth day of June; on the first day of July and ending on the <br />thirtieth day of September; on the first day of October and ending on the thirty-first day of <br />December. <br />Sec. 21-145. - Elements of program; requisites for compliance with program. <br />(a) The provisions of this article shall apply to any persons who are required to <br />obtain a business license and pay a business license tax under Chapter 21 of the Santa <br />Ana Municipal Code and who files a business license application and complies with the <br />following program requisites: <br />(1) Substantially complies with the business license application procedure <br />created and administered by the City Manager and his or her designee; <br />