Item 09 - Agreement for Business License Tax and Fee Software Services

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license fee, to which amount the basic tax rate amount and business license processing charge shall be applied once only, and for which amount a single combined license shall be issued. Provided, however, that nothing contained in this section shall be construed to relieve the payment of two (2) or more business license taxes, when required, where two (2) or more separate businesses are conducted in the same location by the same owner and management and such businesses are not construed by the collector to be correlated or allied with each other. An appropriate business license tax as set forth in this Chapter shall be paid for each business. (b) Whenever any person is engaged in any activity pursuant to a state contractor's license and at the same time is engaged in one (1) or more other correlated businesses, or is carrying on one (1) or more allied activities at the same location and under the same ownership and management, which business or businesses are on a gross receipts basis, then in that event such person may elect to report all the gross receipts together, including all the gross receipts attributable to any services rendered as a state -licensed contractor, which shall be at the rate of a service business, and the applicable rate or rates prescribed will be used for the compilation of the combined annual license fee, to which amount the basic tax rate amount and business license processing charge shall be applied once only, and for which amount a single combined license shall be issued. Provided, however, that nothing contained in this section shall be construed to relieve the payment of two (2) or more business license taxes, when required, where two (2) or more separate businesses are conducted in the same location by the same owner and management and such businesses are not construed by the collector to be correlated or allied with each other. An appropriate business license tax as set forth in this Chapter shall be paid for each business. (c) Whenever any person is engaged in transacting and carrying on any business at any fixed place of business within the city, and for whom flat rates or variable flat rates are made the basis for fixing the amount of such license, and who at the same time, and at that same location, and under the same ownership and management, is engaged in the commercial rental of any portion of said premises as owner -lessor or leaseholder -lessor, then in that event such person may elect to report all the gross receipts attributable to the rental of commercial real estate thereat, which gross receipts shall be subject to a separate license fee at the rate established for the rental of commercial real estate, but to which amount the basic tax rate amount and business license processing charge shall be excluded. (Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2064, § 2, 6-18-90) Sec. 21-9. Combined businesses. Whenever any person is engaged in a combined business conducted at the same location and by the same owner and management carrying on manufacturing and selling at wholesale and also at retail, or selling at wholesale and also at retail but not manufacturing, and where such combined business is not otherwise specifically licensed on the flat rate basis, then in that event a single combined statement separately showing the amount of manufacturing and wholesale and retail business engaged in respectively shall be filed and the combined tax shall be separately calculated according to the respective rates appropriate for each category of business activity, to which amount the minimum tax fee and business license processing charge shall be applied once only, and for which amount a single combined license shall be issued. In the event that such a combined statement is not filed, or in the event sufficient records have not been kept which will enable the manufacturing and wholesale portion and the retail portion of such business to be ascertained, then in that event all business done by any such person, whether manufacturing and wholesale or whether retail, shall for the purposes of this section be considered as retail business and the rate prescribed for retail business shall be applied to calculate the amount of business tax due, to which amount the minimum tax fee City of Santa Ana RFP No. 23-165 Page 77 of 196