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ORDINANCE NO. NS-15k ADDING NEW SECTIONS TO THE SANTA <br /> ANA MUNICIPAL CODE 'TO REQUIRE A BUSINESS LICENSE TAX FOR EN- <br /> GAGING IN THE BUSINESS OF SUBDIVIDING REAL PROPERTY WITHIN <br /> THE CITY OF SANTA ANA, CALIFORNIA <br /> <br /> WHEREAS, the business of subdividing real property differs in <br />many respects from other types of business generally conducted within <br />the City in that no single location is a continuous business but ra- <br />ther a short term venture productive of large profits so that any li- <br />cense tax to be imposed upon such business must, to be equitable, be <br />imposed as a single fee rather than a continuing one, and must be com- <br />puted on a per lot basis; and <br /> <br /> WHEREAS, residential subdivisions place a financial burden upon the <br />City and result in the pre~ent population of the City paying for the <br />services rendered to new residential subdivisions since residential <br />subdivisions do not pay for their own necessary services and this is <br />particularly t~ue as to fire protection, parks and recreation used <br />by the occupants of such subdivision; <br /> <br /> NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SANTA ANA DOES <br />ORDAIN AS FOLLOWS: <br /> <br /> SECTION 1. That a new Section to be Numbered 6200.~.A be added <br />to Chapter 2, Article VI of the Santa Ana Municipal Code immediately <br />following Section 6200.~ in words and figures as follows: <br /> <br /> "SECTION 6200.~.A. Subdivision, Residential. <br /> <br /> The business of subdividing land for residential oecupancy <br /> regardless of the number of lots into which the land is divided, <br /> a business license fee based upon the number of such lots, to <br /> partially cover the capital outlay for parks and recreation, and <br /> <br /> fire protection, at the per lot ~ate of $~0.00 <br /> The business license tax imposed by this Section is the <br /> same tax referred to in Section 9378.~~ <br /> <br />~- SECTION 2. That a new Section to be numbered Section 9378 is <br /> hereby added to Chapter 3, Article IX of the Santa Aha ~unicipal Code <br /> immediately following Section 93?7, in words and figures as follows: <br /> <br /> <br />