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ORDINANCE NS-718 REENACTING THE PROVISIONS OF THE SANTA ANAMUNICIPAL CODE REGARDING BUSINESS LICENSE TAXES. THE CITY COUNCIL OF THE CITY OF SANTA ANA DOES ORDAIN AS FOLLOWS: SECTION 1: That Article VI, Chapters 1 and 2 of the Santa Ana Municipal Code are hereby amended to read as follows: ARTICLE VI - BUSINESS PROFESSIONS & TRADES CHAPTER 1 - BUSINESS LICENSE TAXES SECTION 6100 Purpose The purpose of this Chapter is to prov~ a revenue for the general operation of the City by the levy of a license tax on any and all business transactions or activities carried on or occurring within the City and is not intended for regulation. Part 1 - General Provisions SECTION 6110 Definitions - General Whenever any words or phrases used in this Chapter are not defined herein but are defined elsewhere in this Municipal Code, such definitions are incorporated herein and shall apply to such words and phrases used in this Chapter unless the content clearly indicates a different intent. SECTION 6110.1 Business As used in this Chapter trades, occupations, and all or not carried on for profit. "business" includes professions, and every kind of activity whether SECTION 6110.2 Gross Receipts As used in this Chapter "gross receipts" shall include the total amount of the sale price of all sales and the total amount' charged or received for the performance of any act or service of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as a part of or in connection with the sale of materials, goods, wares, or merchandise. Included in "gross receipt" shall be all receipts, cash, credits, and property of any kind or nature without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor or service cost, interest paid or payable, or losses or other expenses whatsoever. SECTION 6111 Effect of Article on Other Ordinances Persons required to pay a license tax for transacting or carrying on any business under this Chapter shall not be relieved from the payment of any tax for the privilege of doing such business required under any other provisions of this code and shall remain subject to all regulatory provisions. SECTION 6112 Continuation of Effect of Prior Sections This Chapter shall not be construed as a waiver of any license tax due or any penal provision applicable to any act or omission occurring prior to the effective date hereof, nor be construed to affect the validity of any bond or cash deposit required by this code to be posted, filed, or deposited; and all rights and obligations thereunto appertaining shall continue in full force and effect. - 1 -