Item 09 - Agreement for Business License Tax and Fee Software Services

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limited partnership, limited liability partnership, or limited liability company) indicating that such person is in business within the city, or maintains a post office box under a business name registered to any address within the city, or when any person files federal income tax or state franchise tax statements reporting business income within the city or claiming business office deductions or business expense deductions for a commercially located or home -based business in the city, or gives other evidence of transacting and carrying on business as may be defined elsewhere under the terms of this Chapter and such person fails to deny in a sworn statement given to the collector that such person is "engaged in business" within the city, or fails to assert and document that such person is "exempted" or otherwise "excluded" from the requirement to pay a business license tax, after being requested to do so by the collector, then these facts shall be considered prima facie evidence that such person is conducting a business in the city. (b) When any municipal utility records indicate that the occupant of any commercial real estate within the city is a person other than the person indicated by county assessor or county recorder records to be the owner of such property, or when any utility records indicate that the occupant of any residential real estate within the city is a person other than the person indicated by county assessor or county recorder records to be the owner of such property, or when the county assessor or county recorder records indicate that any person owning residential real estate within the city does not claim a homeowner's exemption for said property and receives their property tax notification for said property at another residence location, and such person fails to deny in a sworn statement given to the collector that such person is engaged in the "rental of residential real estate" within the city, or fails to assert and document that such person is "exempted" or otherwise "excluded" from the requirement to pay a business license tax, after being requested to do so by the collector, then these facts shall be considered prima facie evidence that such person is conducting a business in the city. (Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2841, § 5, 2-4-13) Sec. 21-17. Effect of chapter on other ordinances. Persons required to pay a license tax for transacting or carrying on any business under this Chapter shall not be relieved from the payment of any tax for the privilege of doing such business required under any other provisions of this Code and shall remain subject to all regulatory provisions. (Ord. No. NS-1922, § 1, 7-20-87) Sec. 21-18. No required permits waived. The business license issued pursuant to the provisions of this Chapter constitutes a receipt for the license fee paid and shall have no other legal effect. A business license is a requirement, not a permit, to transact and carry on any business activity within the city. The business license tax receipt is evidence only of the fact that such tax has been paid. Neither the payment of the tax nor the possession of the business tax receipt authorizes, permits or allows the doing of any act which the person paying or holding the same would not otherwise be entitled to do; and any permit, license, variance or other instrument of approval or evidence that any conditions exist as required by any other Section of this Code or by any statute or code provisions of the state must first be obtained or complied with before the doing of any act or thing for which it is required. (Ord. No. NS-1922, § 1, 7-20-87) Sec. 21-19. Severability. If any article, Section, subsection, sentence, clause, or phrase of this Chapter is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not effect the City of Santa Ana RFP No. 23-165 Page 81 of 196