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384 ORDINANCE NS-2131 PAGE 6 amended to read as follows: Sec. 21-118. Same; nonresident businesses. (a) All new businesses located elsewhere, excluding businesses engaged in erecting, maintaining and selling of advertising space on off-premises commercial advertising signs in the city or engaged in the operation of coin-operated machines or devices, or engaged otherwise in vending operations, but transacting and carrying on business in the city, and for whom flat rates or'variable flat rates are made the basis for fixing the amount of such license, shall have the option of paying the flat rate or variable flat rate amount or basing the amount of their tax upon their attributable gross receipts in accordance with section 21- 119(1), to which no basic tax rate amount shall be added, but for which a two hundred dollar annual deposit shall be required to offset any tax due should applicant cease operation before the expiration of the license term. Provided further that all such businesses who so elect shall pay in advance an amount therefor as set forth in section 21-117, subsection (c) above. said deposit to be applied as a credit or to be taken as a refund in the same manner as is set forth in section 21-117, subsection (c). (b) All new businesses located elsewhere, but transacting and carrying on business in the city for whom gross receipts are made the basis for fixing the amount of such license, shall base their tax upon attributable gross receipts in a manner similar to that of all other similarly classified businesses for whom gross receipts are made the basis for fixing the amount of their license, to which no basic tax rate amount shall be added. Provided further that all such businesses shall pay in advance an amount therefor as set forth in section 21-117 subsection (c) above. said deposit to be applied as a credit, or to be taken as a refund in the same manner as is set forth in section 21-117 subsection (c). (c) Unless an adjustment of exemption is obtained pursuant to this chapter, the minimum tax pursuant to this section shall be ten dollars ($10,00) per ~ear. SECTION 5: That Section 21-120 of Chapter 21 of the Santa Ana Municipal Code, is hereby amended to read as follows: Sec. 21-120. Flat rate and variable flat rate tax schedules. Flat rate and variable flat rate taxes are set forth' in section 21-120a through 21-120z of this article. 6