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580 <br /> <br />for fixing the amount of such license, and who at the same time, <br />and at that same location, and under the same ownership and <br />management, is engaged in the commercial rental of any portion of <br />said premises as owner-lessor or leaseholder-lessor, then in that <br />event such person may elect to report all the gross receipts <br />attributable to the rental of commercial real estate thereat, <br />which gross receipts shall be subject to a separate license fee <br />at the rate established for the rental of commercial real estate <br />but to which amount the basic tax rate amount and business <br />license processing charge shall be excluded. <br /> <br /> SECTION 3: That Chapter 21 of the Santa Ana Municipal <br />Code, is hereby amended by amending Section 21-72 which said <br />section reads as follows: <br /> <br />Sec. 21-72. Renewal due dates; grace period. <br /> <br /> The flat rate license taxes required to be paid by the <br />provisions of this chapter, if paid annually shall become due and <br />payable on the first day of January and shall become delinquent <br />on the first day of February of each year, or if paid quarterly <br />on the first day of February, May, August and November. All <br />required reports of variable flat tax rate assessment shall be <br />filed no later than January thirty-first. All required reports <br />of gross receipts shall be filed no later than February twenty- <br />eighth. The gross receipts license tax and the variable flat <br />rate license tax for the current year shall each be based <br />respectively on the filed gross receipts statement and the filed <br />variable flat rate assessment statement. The variable flat rate <br />license tax if paid annually shall become due and payable on the <br />first day of February and shall become delinquent on the first <br />day of March or if paid quarterly the first day of March, May, <br />August and November. The gross receipts license tax if paid <br />annually shall become due and payable on the first day of March <br />and shall become delinquent on the first day of April or if paid <br />quarterly on the first day of April, May, August and November. <br />Any business holding a currently valid city business license tax <br />receipt and desiring to pay tax quarterly in may elect upon <br />renewal to do so by making application and paying a quarterly fee <br />equal to twenty-five percent (25%) of the annual rate. Ail daily <br />or monthly license taxes shall be paid in advance. <br /> <br /> SECTION 4: That Chapter 21 of the Santa Ana Municipal <br />Code, is hereby amended by amending Section 21-76 which said <br />section reads as follows: <br /> <br />Sec. 21-76. <br /> <br />Renewal statement; variable flat rate - Submission <br />and filing; notification of variable flat rate tax <br />due. <br /> <br />- 20 <br /> <br /> <br />