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ORDINANCE NS 2161 Page 7 licensed on or before the expiration of the period for which the new license is issued, and where the applicant's fee is determined to be in excess of the amount of the specified deposit, the applicant shall remain liable for said deficiency which shall be deemed due and collectible at the same time and in the same matter as all other annual gross receipts fees due and payable upon renewal. Where an applicant's fee is determined to be less than the amount of the specified deposit, said surplus shall be applied without interest as a credit against the amount of the applicant's renewal fee as calculated pursuant to sections 21-77 or 21-79. Where an applicant ceases to transact and carry on the business licensed on or before the expiration of the period for which the new license is issued, and where the applicant's fee is determined to be less than the amount of the specified deposit, said surplus may be requested by applicant as a refund; provided, however, that such request must be made in writing and must be made within one (1) year of the expiration of the initial license period. (d) Notwithstanding subsection (b) above, unless an adjustment or exemption is obtained pursuant to this chapter, the minimum tax pursuant to this section shall be ten dollars ($10.00) per year. SECTION 9: That Chapter 21 of the Santa Ana Municipal Code is hereby amended by adding an article thereto, to be numbered XI, and consisting of sections 21-122, 21-123, 21-124 and 21-125, which said article reads as follows: ARTICLE XI. ~SBESSHENT BY LIEN Beo. 2L-~22. Nonpayment of tax; assessment by lien. The amount of any business license tax, penalty or interest imposed by this chapter shall be deemed a debt to the city; and any person carrying on any such business without first having procured a business license therefor shall be liable to an action in the name of the city in any court of competent jurisdiction as hereinabove provided for in section 21-24. An action to collect the business license tax must be commenced within three years of the date the business tax becomes due. An action to collect the penalty for non-payment of the business license tax must be commenced within three years of the date the penalty accrues. The amount of business license tax, penalty and interest imposed under the provisions of this chapter is hereby assessed against the business property on which the tax is imposed in those instances where the owner of the business and the business property 7