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ORDINANCE NS-718 REENACTING THE PROVISIONS <br />OF THE SANTA ANAMUNICIPAL CODE REGARDING <br />BUSINESS LICENSE TAXES. <br /> <br /> THE CITY COUNCIL OF THE CITY OF SANTA ANA DOES ORDAIN AS <br />FOLLOWS: <br /> <br /> SECTION 1: That Article VI, Chapters 1 and 2 of the <br />Santa Ana Municipal Code are hereby amended to read as follows: <br /> <br />ARTICLE VI - BUSINESS PROFESSIONS & TRADES <br /> <br />CHAPTER 1 - BUSINESS LICENSE TAXES <br /> <br />SECTION 6100 Purpose <br /> The purpose of this Chapter is to prov~ a revenue for the <br />general operation of the City by the levy of a license tax on <br />any and all business transactions or activities carried on or <br />occurring within the City and is not intended for regulation. <br /> <br />Part 1 - General Provisions <br /> <br />SECTION 6110 Definitions - General <br /> <br /> Whenever any words or phrases used in this Chapter are not <br />defined herein but are defined elsewhere in this Municipal Code, <br />such definitions are incorporated herein and shall apply to <br />such words and phrases used in this Chapter unless the content <br />clearly indicates a different intent. <br /> <br />SECTION 6110.1 Business <br /> <br /> As used in this Chapter <br />trades, occupations, and all <br />or not carried on for profit. <br /> <br />"business" includes professions, <br />and every kind of activity whether <br /> <br />SECTION 6110.2 Gross Receipts <br /> <br /> As used in this Chapter "gross receipts" shall include the <br />total amount of the sale price of all sales and the total amount' <br />charged or received for the performance of any act or service <br />of whatever nature it may be, for which a charge is made or <br />credit allowed, whether or not such act or service is done as <br />a part of or in connection with the sale of materials, goods, <br />wares, or merchandise. Included in "gross receipt" shall be <br />all receipts, cash, credits, and property of any kind or nature <br />without any deduction therefrom on account of the cost of the <br />property sold, the cost of the materials used, labor or service <br />cost, interest paid or payable, or losses or other expenses <br />whatsoever. <br /> <br />SECTION 6111 Effect of Article on Other Ordinances <br /> <br /> Persons required to pay a license tax for transacting or <br />carrying on any business under this Chapter shall not be relieved <br />from the payment of any tax for the privilege of doing such <br />business required under any other provisions of this code and <br />shall remain subject to all regulatory provisions. <br /> <br />SECTION 6112 Continuation of Effect of Prior Sections <br /> <br /> This Chapter shall not be construed as a waiver of any <br />license tax due or any penal provision applicable to any act <br />or omission occurring prior to the effective date hereof, nor <br />be construed to affect the validity of any bond or cash deposit <br />required by this code to be posted, filed, or deposited; and <br />all rights and obligations thereunto appertaining shall continue <br />in full force and effect. <br /> <br />- 1 - <br /> <br /> <br />