NS-2161 - Laserfiche WebLink

Home Browse Search

ORDINANCE NS-2161 Page S :225 ~: That section 21-77 of the Santa Ana Municipal Code is hereby amended to read as follows: Bec. 21-77. Renewal statement; gross receipts; submission and filing; notification of gross receipts tax renewal. (a) In all cases where the license is based on gross receipts, the applicant shall submit to the collector, for his or her guidance in ascertaining the amount of the license to be paid ~y 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 applicant's gross receipts during the preceding calendar year as may be 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 gross receipts statements and the payment of business license tax due shall be during the period from the first day of March to the thirty-first day of March. (b) Notification of business license tax renewal, when said taxes are based upon gross receipts, will be given by first class United States mail no later than the fifteenth day of February, provided that failure to receive such notification shall not exempt the licensee from all requirements under this chapter. SECTION 7: That section 21-78 of the Santa Ana Municipal Code is hereby amended to read as follows: Bec. 21-78. Miscalculation of tax, application of deposit or credit amount; effect. (a) Where the applicant has submitted a timely renewal statement and remitted the tax owed as required pursuant to sections 21-76 and 21-77, no penalty or interest shall accrue for thirty (30) days on any amount ascertained to be deficient, where said deficiency is determined to be the result of the applicant's miscalculation of the amount of the business license tax owed. (b) Where a deposit or credit amount exists and the applicant has submitted a timely renewal statement, no penalty or interest shall accrue for thirty (30) days on the any amount ascertained to be deficient. (c) Notification of deficient business license tax due, will be given by first class United States mail given no later than the fifteenth day of the first month following the due dates for the submission of renewal statements as set forth in sections 21-76 and 5