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(d) The collector and his or her authorized agents charged with the duty of enforcing this chapter, may waive the application of the inspection/collection service fee or any other service fee elsewhere established pursuant to the provisions of this chapter, in connection with any satisfactory agreement entered into in accordance with section 21-80.1, or any compromise of claim, or any agreement or settlement entered into pursuant to a court approved stipulation, or for other good cause shown. Sec. 21-118.1. In lieu deposits - election of alternate in lieu deposit. Whenever an applicant for a new business license for whom the gross receipts of such business is made the basis for fixing the amount of such license is required under the terms of sections 21-117 or 21-118 to post a deposit in lieu of payment in advance of their business license tax, said applicant may alternatively elect to post an adjusted deposit amount equal to the amount of their anticipated tax based on an acceptable good-faith estimation of their expected gross receipts. Sec. 21-119.1. Holding companies and pass-through entities - basic rate amount only. Whenever a business entity or other person functions as a holding company or pass-through entity and does not directly generate gross receipts within the city, but otherwise transacts and carries on business within the city, or maintains a business presence in the city, or is registered as a business entity with the California Secretary of State pursuant to the California Corporations Code as the same now exists or as may be hereafter amended from time-to-time with a designated or registered business entity address located in the city, then the business license tax liability of such business entity or person under section 21-119 shall be limited to the applicable basic rate amount only. Sec. 21-119.2. Home-based businesses - alternate tax. (a) Persons liable under the terms of this chapter for gross receipts business license taxes for business conducted from a home residence within the city shall have the right to elect an alternate flat rate business license tax as set forth in section 21-120h of this chapter for home based businesses and home based occupations, in lieu of the gross receipts tax which would otherwise be applicable. Such election shall be made in writing at the time of applicant's original application for a business license or may be made once annually thereafter at the time of licensee's application for a renewal license. (b) Home based businesses and home occupations eligible for election of an alternate flat rate tax assessment shall be deemed to be those businesses or occupations conducted from a home residence in the city whose business or occupational use of said residential premises meets the requirements for a Home Occupation Permit as set forth in sections 41-193.1 through 41-607 of this code as the same now exist or as they may be hereafter amended from time-to-time. Sec. 21-119.3. Election of an alternate tax assessment basis - effect. P) 26 11 V _