Laserfiche WebLink
ORDINANCE NS-2161 <br />Page 3 <br /> <br /> SECTION 3: That section 21-73 of the Santa Ana Municipal Code <br />is hereby amended to read as follows: <br /> <br />Bec. 21-73. Renewal due dates. <br /> <br /> (a) 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 December and shall become delinquent on <br />the first day of January of each year, or if paid quarterly shall <br />become due and payable on the first day of December, March, June <br />and September and shall become delinquent on the first day of <br />January, April, July and October respectively. <br /> <br /> (b) The variable flat rate license taxes required to be paid <br />by the provisions of this chapter, if paid annually shall become <br />due and payable on the first day of June and shall become <br />delinquent on the first day of July of each year, or if paid <br />quarterly shall become due and payable on the first day of June, <br />September, December and March and shall become delinquent on the <br />first day of July, October, January and April respectively. <br /> <br /> (c) The gross receipts license taxes required to be paid by <br />the provisions of this chapter, if paid annually shall become due <br />and payable on the first day of March and shall become delinquent <br />on the first day of April of each year, or if paid quarterly shall <br />become due and payable on the on the first day of March, June, <br />September and December and shall become delinquent on the first day <br />of April, July, September and January respectively. <br /> <br /> (d) The gross receipts license tax and the variable flat rate <br />license tax for the current year shall each be based respectively <br />on the filed gross receipts statement and the filed variable flat <br />rate assessment statement. The flat rate license tax for the <br />current year shall be based on the schedule of flat rate taxes as <br />specified by the provisions of this chapter. <br /> <br /> (e) Any business holding a currently valid annual city <br />business license tax receipt and desiring to pay tax quarterly may <br />elect upon renewal to do so by making application and paying a <br />quarterly fee equal to twenty-five (25) per cent of the annual <br />rate. <br /> <br /> (f) Ail daily or monthly license taxes shall be paid in <br />advance. <br /> <br /> SECTION 4: That section 21-75 of the Santa Ana Municipal Code <br />is hereby amended to read as follows: <br /> <br />8mo. 21-75. Notification of flat rate tax due. <br /> <br /> Notification of business license tax due, when said taxes are <br /> <br /> 3 <br /> <br /> <br />