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

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149 payment in full, his or her current business license shall be revoked by'. the Collector. In the event legal action is brought by the city to enforce collection of any amount included in the agreement, such person shall pay all .costs of suit incurred by the city or its assignee, including attorney fees. The execution of such an agreement shall not prevent the prior accrual of penalties on unpaid balances at the rate provided hereinabove, but no penalties or additional interest shall accrue as hereinafter provided on account of taxes included in the agreement after the execution of the agreement and the payment of the first installment and during such time as such person shall not be in breach of the agreement. The execution of such an agreement shall render any subsequent appeal null and void and shall constitute a waiver against future action. Sec. 21-84. Same - Added to tax. Any penalties assessed hereunder, exclusive of interest, upon attaining a combined amount equal to one hundred percent (100%) of the amount of the business license tax due shall become merged with the tax payable hereunder and shall be considered as a part thereof for all purposes. Sec. 21-85. Same - Interest. In addition to the penalties imposed, any business that fails to remit the tax due shall pay interest at the rate of one percent (1%) per month, exclusive of penalties, from the date on which remittance first became delinquent until paid. Provided however., that pursuant to Section 21-84 penalties upon attaining a Combined amount equal to one hundred percent (100%) of the amount of the business license tax due are merged with the tax payable hereunder and any additional interest charged from such date on shall be charged on the combined amount delinquent until pa id. Sec. 21-86. Same - Suspension and revocation of license. The Collector shall suspend and/or revoke any license issued or granted pursuant to this chapter only upon those grounds set forth in Sections 21-45, 21-50, 21-55, 21-58, 21-59, 21-60 or upon conditions set forth in any written agreement executed pursuant to Section 21-83. Provided further, that unless revocation is made upon conditions set forth in a written agreement executed pursuant to Section 21-83, no licensee's license shall be suspended and/or revoked for failure to pay the license tax or any other amount due pursuant to this chapter until the penalties accruing for such failure to pay, exclusive of interest, equal one hundred percent (100%) of the business license tax due for such license. Whereupon, the Collector shall give a notice of suspension, which notice shall specify the grounds for suspension, and which notice shall be given by personal service or by depositing it in the - 49