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

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(3) All new businesses beginning business on or after February fLrst of the current year shall post a deposit equivalent to one-twelfth (1/12) of the required deposit for all new businesses beginning business January first for each month and fraction of a month remaining during the period for which the new license is issued. Where applicant's fee is determined to be in excess of the amount of the specified deposit, said deficiency shall be added without interest or penalty to the amount of applicant's renewal fee as calculated pursuant to Sections 21-78 or 21-79. Where applicant ceases to transact and carry on the business licensed on or before the expiration of the period for which the new license is issued, and where applicant's fee is determined to be in excess of the amount of the specified deposit, applicant shall remain liable for said deficiency which shall be deemed due and collectible at the same time and in the same matter as all other annual gross receipts fees due and payable upon renewal. Where applicant's fee is determined to be less than the amount of the s ecified deposit, said surplus shall be applied without interestPas a credit against the amount of applicant's renewal fee as calculated pursuant to Sections 21-78 or 21-79. Where applicant ceases to. transact and carry on the business licensed on or before the expiration of the period for which the new license is issued, and where applicant's fee is determined to be less than the amount of the specified deposit, said surplus may be requested by applicant as a refund. Provided, however, that such request must be made in writing and must be made within one (1) year of the expiration of the initial license period. (d) Notwithstanding subsection (b) above, unless an adjustment is obtained pursuant to this chapter, the minimum to this section shall be ten dollars ($10.00) per or exemption tax pursuant year. Sec. 21-118. Same; nonresident businesses. (a) Ail new businesses located elsewhere, excluding businesses engaged in erecting, maintaining and selling of advertising space on off-premise commercial advertising signs in the city or engaged in the operation of coin-operated machines or devices, or engaged otherwise in vending operations, but transacting and carrying on business in the city, and for whom flat rates are made the bas is for fixing the amount of such license, shall have the option of paying the flat rate amount, or basing the amount of their tax upon five tenths of one percent (.5%) of their attributable gross receipts, to which no minimum tax amount shall be added, but for which a two hundred dollar ($200.00) annual deposit shall be required to offset any tax due should applicant cease operation before the expiration of the license term. Provided further, that all such businesses who so elect, shall pay in advance an amount therefor as set forth in (b)~below. Said 66 -