75D - PH - BUSINESS LICENSE TAX ORDINANCE

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ORDINANCE NO. NS- AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SANTA ANA ESTABLISHING A BUSINESS LICENSE TAX PENALTY ABATEMENT PROCEDURE AND AMENDING SECTIONS 21-3, 21-12, 21-16, 21-25, 21-41, 21-43, 21-44, 21-60, 21- 64, 21-83, 21-85, 21-100, 21-115, 21-122, 21-123, 21-124, 21-125 AND ADDING SECTIONS 21-80.1 AND 20-83.1 RELATING TO ADMINISTRATIVE PROVISIONS OF CHAPTER 21, THE BUSINESS LICENSE TAX CODE, AND ADDING SECTIONS 21- 93.1 RELATING TO ENFORCEMENT AND COLLECTION AND SECTION 21-118.1 RELATING TO DEPOSIT ADJUSTMENT AND SECTIONS 21- 119.1, RELATING TO LIMITED LIABILITY OF HOLDING COMPANIES AND PASS-THROUGH ENTITIES AND SECTIONS 21-119.2 AND 21-119.3 AND 21-120h ESTABLISHING AN ALTERNATIVE ELECTIVE FLAT RATE BUSINESS LICENSE TAX ASSESSMENT FOR HOME-BASED BUSINESSES. THE CITY COUNCIL OF THE CITY OF SANTA ANA DOES HEREBY ORDAIN AS FOLLOWS: SECTION 1: The City Council hereby finds, determines and declares as follows: A. Since the time of its incorporation, the City has imposed a general tax on the privilege of conducting and carrying on all manner of business within the City, in order to provide a portion of the general fund revenues required to provide police, fire, general government and a host of other essential services to the community; and, B. Due to continued financial instability at the Federal and State level, additional reductions in revenues allocated to the City may occur; and, C. Due to these reductions in immediate and future City revenues, and in order to maximize the generation of general fund revenue from sources under the City's own control, it is appropriate for the City to adopt a Business License Tax Penalty Abatement Procedure allowing for the abatement of penalties and interest for (1) unlicensed businesses obtaining their required City business licenses; and (2) licensed businesses submitting amended returns in connection with underreported or misreported taxes owing, Page 1 75D-3