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ORDINANCE NO. NS-2841 <br />AN ORDINANCE OF THE CITY COUNCIL OF THE <br />CITY OF SANTA ANA ESTABLISHING A BUSINESS <br />LICENSE TAX PENALTY ABATEMENT PROCEDURE <br />AND AMENDING SECTIONS 21-3, 21-12, 21-16, 21- <br />25, 21-41, 21-43, 21-44, 21-60, 21-64, 21-83, 21-85, <br />21-100, 21-115, 21-122, 21-123, 21-124, 21-125 AND <br />ADDING SECTIONS 21-80.1 AND 21-83.1 RELATING <br />TO ADMINISTRATIVE PROVISIONS OF CHAPTER <br />21, THE BUSINESS LICENSE TAX CODE, AND <br />ADDING SECTION 21-93.1 RELATING TO <br />ENFORCEMENT AND COLLECTION AND SECTION <br />21-118.1 RELATING TO DEPOSIT ADJUSTMENT <br />AND SECTIONS 21-119.1, RELATING TO LIMITED <br />LIABILITY OF HOLDING COMPANIES AND PASS- <br />THROUGH ENTITIES AND SECTIONS 21-119.2 AND <br />21-119.3 AND 21-120h ESTABLISHING AN <br />ALTERNATIVE ELECTIVE FLAT RATE BUSINESS <br />LICENSE TAX ASSESSMENT FOR HOME-BASED <br />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 owing, <br />Ordinance No. NS-2841 <br />Page 1 of 29