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ORDINANCE NO. NS- <br />AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SANTA <br />ANA ESTABLISHING A BUSINESS LICENSE TAX PENALTY <br />ABATEMENT PROCEDURE AND AMENDING SECTIONS 21-3, 21-12, <br />21-16, 21-25, 21-41, 21-43, 21-44, 21-60, 21-64, 21-83, 21-85, 21-100, <br />21-115, 21-122, 21-123, 21-124, 21-125 AND ADDING SECTIONS 21- <br />80.1 AND 21-83.1 RELATING TO ADMINISTRATIVE PROVISIONS OF <br />CHAPTER 21, THE BUSINESS LICENSE TAX CODE, AND ADDING <br />SECTION 21-93.1 RELATING TO ENFORCEMENT AND COLLECTION <br />AND SECTION 21-118.1 RELATING TO DEPOSIT ADJUSTMENT AND <br />SECTIONS 21-119.1, RELATING TO LIMITED LIABILITY OF HOLDING <br />COMPANIES AND PASS-THROUGH ENTITIES AND SECTIONS 21- <br />119.2 AND 21-119.3 AND 21-120h ESTABLISHING AN ALTERNATIVE <br />ELECTIVE FLAT RATE BUSINESS LICENSE TAX ASSESSMENT FOR <br />HOME-BASED BUSINESSES <br />THE CITY COUNCIL OF THE CITY OF SANTA ANA DOES HEREBY ORDAIN AS <br />FOLLOWS: <br />SECTION 1: The City Council hereby finds, determines and declares as follows: <br />A. Since the time of its incorporation, the City has imposed a general tax on the <br />privilege of conducting and carrying on all manner of business within the City, in order to <br />provide a portion of the general fund revenues required to provide police, fire, general <br />government and a host of other essential services to the community; and, <br />B. Due to continued financial instability at the Federal and State level, additional <br />reductions in revenues allocated to the City may occur; and, <br />C. Due to these reductions in immediate and future City revenues, and in order to <br />maximize the generation of general fund revenue from sources under the City's own <br />control, it is appropriate for the City to adopt a Business License Tax Penalty Abatement <br />Procedure allowing for the abatement of penalties and interest for (1) unlicensed <br />businesses obtaining their required City business licenses; and (2) licensed businesses <br />submitting amended returns in connection with underreported or misreported taxes <br />owing, <br />D. In order to assure the effective identification of unlicensed businesses and to <br />enhance the effective collection of the business license taxes, it is appropriate for the <br />City to amend Chapter 21, "The Business License Tax Code", to modify and to add <br />appropriate definitional and administrative provisions for the effective identification, <br />Page 1 <br />11 A-3