NS-1922 - Amending Chapter 21 of the Santa Ana Municipal Code Relating to Business License Tax

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133- Sec. 21-53. Minimum gross receipts Gratuitous license charge. The provisions of this chapter shall not be deemed or construed to apply to any person doing business in the city on a continuing but part-time basis whose §ross receipts therefrom do not exceed one thousand and two hundred dollars($1,200.00) per year. Any person claiming e. xemption under this section shall be required, however, to provide information to the Collector or his authorized a§ent of such nature and in such manner, and at such times as is required in this chapter of persons applyin§ for a business license and shall be subject to the same procedures for enforcement and for penalties as are provided herein. Provided, further that an annual charge of ten dollars ($10.00) shall be due and payable for the issuance of a gratuitous license receipt. Sec. 21-54. Hobby - Gratuitous license charge. The provisions of this chapter shall not be deemed or construed to apply to any person engaged in hobby activity in the city. Any person claiming exemption under this section shall be required, however, to provide information to the Collector or his authorized agent of such nature and in such manner, and at such times as is required in this chapter of persons applying for a business license and shall be subject to the same procedures for enforcement and for penalties as are provided herein. Provided further, that an annual charge of ten dollars ($10.00) shall be due and payable for the issuance of a gratuitous license receipt. Sec. 21-55. Fee-exempt licenses - Limitations. (a) Every license issued without payment of the usual fee shall be stamped "Fee-Exempt" upon its face. (b) Any license issued as fee-exempt shall be subject to suspension and revocation by the Collector in the event that it is determined by the Collector that the applicant is not entitled to exemption. Ail such suspensions and revocations shall be made after notice and right to a hearing pursuant to Section 21-41. (c) Any license issued as fee-exempt shall be void and shall afford no defense in any civil or criminal prosecution if any material statement contained in the application, statement of facts or any other document or representation made to the Collector in claiming the exemption is false or fraudulent. (d) No fee-exempt license may be transferred or loaned. (e) Upon uncertainty, for lack of information or otherwise, as to the entitlement of any organization or activity to a fee- exempt license, the Collector may require the filing of a verified report of all funds received and disbursed by any licensee. Upon demand such licensee shall file said report in the form and detail as required by the Collector within fifteen days (15) days after demand.