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ORDINANCE NO. NS-1176 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SANTA ANA PERTAINING TO EXEMPTION OF CERTAIN NON-PROFIT ORGANIZATIONS FROM THE PAYMENT OF A BUSINESS LICENSE TAX, REPEALING AND RE-ENACTING SECTIONS 21-24 AND 21-25 AND AMENDING SECTION 21-40 OF THE SANTA ANA MUNICIPAL CODE THE CITY COUNCIL OF THE CITY OF SANTA ANA DOES ORDAIN AS FOLLOWS: SECTION 1: Sections 21-24 and 21-25 of the Santa Ana Municipal Code are hereby repealed. SECTION 2: The Santa Ana Municipal Code is hereby amended by adding a section to be numbered Sec. 21-24 which said section reads as follows: Sec. 21-24. Non-profit Organizations - Exemption from License Fee. The provisions of this chapter shall not be construed to require the payment of a license fee to conduct any business, occupation or activity or require the payment of any license fee from any institution or organization which currently has or is eligible for an exemption from payment of federal income taxes under Section 501 of the Federal Internal Revenue Code as amended from time to time and/or exemption from payment of state income taxes under Section 23701 et seq. of the California Revenue and Taxation Code as amended from time to time. An institution or organization claiming a license fee exemption under this section has the burden of furnishing to the Director of Finance such information as the Director may require to support the claim of eligibility for exemption. Nothing in this section shall be construed to relieve an institution or organization which is eligible for or claims to be eligible for exemption from payment of a business license fee from the requirement to obtain a business license as pro- vided in Section 21-25 of this Code. SECTION 3: The Santa Ana Municipal Code is hereby amended by adding a section to be numbered Section 21-25 which said section reads as follows: Sec. 21-25. Same - Business License Required; Exceptions. (a) Any person, institution or organization claiming exemption from the payment of a business license fee under Section 21-24 shall, nevertheless, apply to the Director of Finance for a business license in the same manner, and at the same time as is required in this Chapter of all other per- sons applying for a business license and shall be subject to the same procedures for enforcement and for penalties as pro- vided herein. (b) A business license shall not be required for the conducting of any entertainment, concert, exhibition or lec- ture on scientific, historical, literary, religious or moral subjects whenever the receipts of any such activity are to be appropriated to any church or school or to any religious or benevolent purpose within the City. SECTION 4: Section 21-40 of the Santa Ana Municipal Code