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<br />380 <br /> <br />ORDINANCE NS-2131 <br />PAGE 2 <br /> <br />(c) Revalidation <br />application processing <br />charge . . . . <br /> <br />$ 10.00 <br /> <br />SECTION 2: That Section 21-114 of Chapter 21 of the Santa Ana <br />Municipal Code, is hereby amended to read as follows: <br /> <br />Sec. 21-114. <br /> <br />Professional services. <br /> <br />Every person engaged in the business <br />professional services shall be taxed upon the <br />number of persons engaged or employed in such <br />accordance with the following schedule: <br /> <br />of providing <br />basis of the <br />business, in <br /> <br />(a) Each location in which professional services are <br />rendered, whether by one or more practicing principals or by <br />one or more professional independent contractors rendering <br />professional services pursuant to a contract of employment, or <br />whether by one or more salaried professional employees engaged <br />in rendering professional services - one hundred dollars <br />($100.00); <br /> <br />(b) Each practicing professional principal in excess of <br />one, engaged in rendering professional services, whether as <br />owner, or as partner, or officer, or as professional <br />shareholder - one hundred dollars ($100.00); <br /> <br />(c) Each additional person engaged or employed, either as <br />professional independent contractor rendering professional <br />services pursuant to a contract of employment, or whether as <br />salaried professional employee engaged in rendering <br />professional services - fifty dollars ($50.00); <br /> <br />(d) Each additional person engaged or employed otherwise <br />ten dollars ($10.00). <br /> <br />For the purpose of this section, the phrase "each <br />practicing professional principal" shall be deemed and is <br />declared to mean the maximum number of persons engaged in <br />rendering professional services (other than salaried employees <br />or independent contractors engaging their services pursuant to <br />a contract of employment and not otherwise sharing in the <br />profits of the business) and shall be computed based upon the <br />maximum number of practicing principals engaged in rendering <br />professional services for anyone-day period during any part <br />of the preceding business license period. <br /> <br />For the purpose of this section, the phrase "each <br />additional person engaged or employed" shall be deemed and is <br />declared to mean the average number of persons, whether <br /> <br />2 <br />