|
(b) In the event an existing licensee elects to convert their annual license
<br />assessment to an alternate tax assessment basis with an annual term
<br />beginning one or more calendar quarters after the commencement of their
<br />pre-existing tax assessment basis and ending one or more calendar
<br />quarters after the conclusion of their pre-existing tax assessment basis,
<br />then their pre-existing tax assessment shall be retroactively increased
<br />prorata by the number of quarters necessary to account for the quarterly
<br />periods remaining between the conclusion of their pre-existing
<br />licensing term and the commencement of their alternate tax assessment
<br />licensing term.
<br />Sec. 21-120h. Home-based businesses, home occupations.
<br />HOME-BASED BUSINESS/HOME OCCUPATION ......................................... $165.00 A
<br />SECTION 7: The elective alternate flat rate home-based business/home
<br />occupation business license tax fee adopted pursuant to Section (6) of this ordinance
<br />shall be applicable to any person in arrears for business license taxes related to a
<br />home-base business or occupation in the city effective January 1, 2010. The prior
<br />payment of business license taxes due for home-based businesses or occupations, by
<br />any other person not in arrears for said taxes shall not be deemed to constitute grounds
<br />for a request for a refund pursuant section 21-87(c).
<br />SECTION 8: That sections 21-3, 21-12, 21-16, 21-41, 21-43, 21-44, 21-49, 21-60,
<br />21-64, 21-80.1, 21-83.1, 21-93.1, 21-100, 21-115, 21-118.1, 21-119.1, 21-119.2, 21-
<br />119.3, 21-120h, 21-122, shall come into full force and effect on the first day of the
<br />calendar month following the effective date of this ordinance. To efficiently execute the
<br />intent of this ordinance with respect to sections 21-25, 21-83, and 21-85, the collector
<br />shall have the authority, in his or her discretion, to vary the strict time table and/or method
<br />of implementation of these sections beginning between the first day of the calendar
<br />month following the effective date of this ordinance and up to and including June 30,
<br />2013. Notwithstanding this authority, sections 21-25, 21-83, and 21-85, shall come into
<br />full force and effect not later than July 1, 2013.
<br />SECTION 9: If any section, subsection, sentence, clause, phrase or portion of this
<br />ordinance is for any reason held to be invalid or unconstitutional by the decision of any
<br />court of competent jurisdiction, such decision shall not affect the validity of the
<br />remaining portions of this ordinance. The City Council of the City of Santa Ana hereby
<br />declares that it would have adopted this ordinance and each section, subsection,
<br />sentence, clause, phrase or portion thereof irrespective of the fact that any one or more
<br />sections, subsections, sentences, clauses, phrases, or portions be declared invalid or
<br />unconstitutional.
<br />Page 33
<br />75D-35
|