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al taxes <br />MURiGi <br />The s eGial assessment liens shall be 6ubordinate to lieR6 exGe <br />t fGF <br />p <br />. <br />p <br />those of state <br />GOURt <br />an p <br />d MUniGi <br />al taxes with whiGh it shall be U <br />on <br />aFit <br />The lieR <br />y <br />, <br />shall GE)RtiRue unto! the as p <br />p <br />p <br />y. <br />sessment aRd all iRteFest aRd GhaFges due aRd payable aFe <br />aid <br />All laws a <br />liGable GGIleGtian And PRfGFGemeRt Of MURiGi <br />to the lev <br />al taxes shall <br />p <br />. <br />pp <br />be a <br />licable to said me y, <br />p <br />nial assessments <br />pp <br />Sec. 21-124. Reserved. <br />FeGGFded with the reGE)rdeF of the County Of QFange. <br />Sec. 21-125. Reserved. <br />SECTION 6: That sections numbered 21-80.1, 21-83.1, 21-93.1, 21-118.1, 21- <br />119.1, 21-119.2, 21-119.3, and 21-120h shall hereby be added to Chapter 21 of the <br />Santa Ana Municipal Code and shall read as follows [new language in bold]: <br />Sec. 21-80.1. Same - Audit deficiency; application of penalty and interest; <br />Voluntary compliance; effect - Abatement of penalty and interest; <br />application. <br />In the event that the collector or his or her designated agents, whether <br />through an audit or otherwise, determine that any person has misstated their gross <br />receipts amount or other criteria upon which their current or prior years' business <br />license tax has been calculated resulting in an underpayment of the tax amount <br />owed, the collector shall separately calculate the deficiency for each distinct <br />license period affected and issue a statement of tax deficiency and add <br />delinquency penalties as applicable to the amount of the tax deficiency in <br />accordance with section 21-25, subsection (a) and section 21-83, subsection (a), <br />together with interest as provided under sections 21-84 and 21-85, as applicable, <br />until such time as the tax deficiency together with the accrued penalties and <br />interest, are satisfied. <br />Provided, however, that where any person voluntarily reports a tax deficiency such <br />person's penalty and interest assessment on said deficiency shall be abated until <br />the combined amount of tax, penalty and interest due is equalized to an amount <br />equivalent to the amount of current and prior years' taxes owing as computed or <br />determined based upon the business license tax rates and charges in effect for <br />the most current tax year. In computing the abatement of accrued penalties and <br />Page 29 <br />75D-31