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NS-1922 - Amending Chapter 21 of the Santa Ana Municipal Code Relating to Business License Tax
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NS-1922 - Amending Chapter 21 of the Santa Ana Municipal Code Relating to Business License Tax
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5/4/2016 12:20:48 PM
Creation date
6/26/2003 10:08:07 AM
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City Clerk
Doc Type
Ordinance
Doc #
NS-1922
Date
7/20/1987
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t32 <br /> <br />(v) <br /> <br />(v i) <br /> <br />Every license issued under the provisions of this <br />section shall expire on the 31st day of December of <br />the current year; provided however that a license <br />newly issued on or after November 1st of the current <br />year shall expire on the 31st day of December of the <br />next year. <br /> <br />It shall be unlawful for any person other than the <br />licensee named to use or have in his possession any <br />license issued pursuant to the provisions of this <br />section. <br /> <br />(vii) <br /> <br />It shall be unlawful for any person to purchase or <br />transfer any license issued pursuant to the <br />provisions of this section or for any person to <br />transfer or convey the certificates mentioned in <br />this section to any other person for the purpose of <br />securing a license as herein provided. <br /> <br />Sec. 21-51. Nonprofit organizations. <br /> <br /> The provisions of this chapter shall not be construed to <br />require the payment of a license fee to conduct any business, <br />occupation or activity or require the payment of any license fee <br />from any institution or organization which currently has or is <br />eligible for an exemption from the payment of federal income <br />taxes under Section 501 of the Federal Internal Revenue Code as <br />amended from time to time and/or exemption from the payment of <br />state income taxes under Section 23701 et seq. of the California <br />Revenue and Taxation Code as amended from time to time. An <br />institution or organization claiming a license fee exemption <br />under this section has the burden of furnishing to the Cpllector <br />such information as the Collector may require to support the <br />claim of eligibility for exemption. <br /> <br /> Nothing in this section shall be construed to relieve an <br />institution or organization which is eligible for or claims to be <br />eligible for exemption from payment of a business license fee <br />from the requirement to obtain a business license as provided in <br />Section 21-52 of this Code. <br /> <br />Sec. 21-52. Same - Business license required; exceptions. <br /> <br /> Any person, institution or organization claiming exemption from <br />the payment of a business license fee under Section 21-50 shall, <br />nevertheless, apply to the Collector for a business license in <br />the same manner, and at the same time as is required in this <br />chapter of all other persons applying for a business license and <br />shall be subject to the same procedures for enforcement and to <br />the same penalties as provided herein. <br /> <br />- 32 - <br /> <br /> <br />
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