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ORDINANCE NS-2161 Page 4 based upon flat rates, will be given by first class United States mail no later than the fifteenth day of December, provided that failure to receive such notification shall not exempt the licensee from all requirements under this chapter. SECTION 5: That section 21-76 of the Santa Ana Municipal Code is hereby amended to read as follows: Bee. 2X-76. Renewal statement; variable fiat rate; submission end filing; notifioation of variable flat rate tax renewal. (a) Where the license is based on a variable flat rate, the applicant shall submit to the collector, for his or her guidance in ascertaining the amount of license tax to be paid by the applicant, a written statement upon a form to be provided by the collector, written under penalty of perjury or sworn to before a person authorized to administer oaths, setting forth such information concerning the nature, location, intended duration and ownership of applicant's business as well as any additional information required by the collector to enable him or her to ascertain the amount of license tax to be paid by said applicant pursuant to the provisions of this chapter. The filing dates for the submission of renewal statements and the payment of business license tax due shall be during the period from the first day of June to the thirtieth day of June of each calendar year. In the case of a variable flat tax based upon the number of persons engaged or employed, the statement shall be for the preceding twelve-month period beginning April first of the preceding year and ending March thirty-first of the current year. (b) Where a category or class of variable flat rate licenses is based on a variable flat rate applied to a fixed amount or number which then thereafter does not vary, then, at the discretion of the collector, the variable flat rate assessment statement may be omitted and a notification of business license tax due may be given at the same time and in the same manner as is applied in the case of flat rate business license. Said business license tax shall then be due and payable and shall become delinquent in the same manner as flat rate business licenses. (¢) Notification of business license tax renewal, when such taxes are based upon variable flat rates, will be given by first class United States mail no later than the fifteenth day of May, provided that failure to receive such notification shall not exempt the licensee from all requirements under this chapter.