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ORDINANCE NS-2131 PAGE 3 381 licensed practitioners employed or otherwise engaged in rendering professional services, and not otherwise sharing in the profits of the business, or whether any other category of person, directly or indirectly paid for their service ana not otherwise sharing in the profits of the business. For the purpose of determining the average number of persons engaged or employed, the person sUbject to the tax shall ascertain separately the total number of hours of service performed by licensed practitioners engaged or employed during the preceding year, including paid leave, and the total number of hours of service performed by all other persons engaged or employed during the preceding year, including paid leave, in each case dividing the total number of hours of service by the full time equivalent (2,080 hours). In computing the average number of persons engaged or employed, fractions shall be rounded to the nearest whole number with one-half (.5) or greater being rounded up and less than one-half (.5) being round down. In the case of an application for an original license, applicant shall state both the maximum number of practicing professionals engaged or intended to be engaged in rendering professional services and the average number of persons engaged or employed or intended to be engaged or employed to assist in the conduct of applicant's business. Thereafter, the license tax provided for herein shall be based solely upon the hereinabove set forth method of computation. SECTION 3: That Section 21-117 of Chapter 21 of the Santa Ana Municipal Code, is hereby amended to read as follows: Sec. 21-117. New business license tax. (a) A license tax for a new business shall be paid in advance, or a deposit taken in lieu thereof prior to any new business activity being undertaken. (b) All new businesses for whom flat fees are made the basis for fixing the amount of such license shall pay in advance an amount equal to one-quarter (1/4) of the annual fee therefor for each quarter and fraction of a quarter remaining during the period for which the new license is issued, except as otherwise specified hereinafter. (c) All new businesses for whom the gross receipts of such business is made the basis for fixing the amount of such license shall pay their annual fee based on actual gross receipts received during the period for which the new license is issued. For any business which is commenced subsequent to 3