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

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(Ord. No. NS-1922, § 1, 7-20-87) Sec. 21-25. Original delinquency penalty; conducting a business without first having procured a license; effect —Voluntary compliance; effect —Abatement of penalty; application —Violation; misdemeanor. (a) Any person who shall commence, engage, transact and carry on any trade, calling, profession, occupation or business within the city without first having procured the required business license from the city to do so, shall be assessed a penalty of fifty (50) per cent of the amount of the license tax owing, which amount shall be separately calculated for each successive license period beginning with the calendar month in which the commencement of business activity within the city began, and ending with the expiration of the current annual licensing period. Provided, however, that the start of such period shall not exceed three (3) years prior to the date of notification of violation. Such penalty to be collected, and the amount thereof to be enforced, in the same manner as all other business license taxes are collected and the payment thereof enforced. (b) Where any person is in arrears for business license taxes under subsection (a) above, owed for the rental of residential or commercial real estate within the city, or owed for a business which is conducted solely from a home residence within the city, the penalties imposed under subsection (a) shall be abated in accordance with subsection (f) below if the tax is paid by the last day of the calendar month following the month in which such person was given notice of the requirement to obtain a city business license; otherwise penalties shall accrue as in the case of any other business. (c) Where any person occupying a commercial premises as a tenant or subtenant is in arrears for business license taxes under subsection (a) above, and has been reported to the collector pursuant to Section 21-12, the penalties imposed under subsection (a) shall be abated in accordance with subsection (f) below if the tax is paid by the last day of the calendar month following the month in which such person was given notice of the requirement to obtain a city business license; otherwise penalties shall accrue as in the case of any other business. (d) Where any person, whether or not located within the city, is contracted to perform, or regularly does perform services on the premises owned, controlled, or managed by a local business as defined in Section 21-12 and is in arrears for business license taxes under subsection (a) above, and has been reported to the collector pursuant to Section 21-12, the penalties imposed under subsection (a) shall be abated in accordance with subsection (f) below if the tax is paid by the last day of the calendar month following the month in which such person was given notice of the requirement to obtain a city business license; otherwise penalties shall accrue as in the case of any other business. (e) Where any person is otherwise in arrears for business license taxes under subsection (a) above, the penalties imposed under subsection (a) shall be abated in accordance with subsection (f) below if such person voluntarily applies for the required business license and pays the business license tax owing in arrears; otherwise penalties shall accrue as in the case of any other business. (f) In all cases where the provisions of this section provide for the abatement of penalties imposed under subsection (a), the amount owing in arrears and the amount of the accrued penalties shall be abated until the combined amount of tax and penalty due is equalized to an amount equivalent to the amount of current and prior years' taxes owing as computed or determined based upon the business license tax rates in effect for the most current tax year. (g) In determining the amount of penalty due for any person for whom an initial license period gross receipts in lieu deposit is required in accordance with Sections 21-117, 21-118 or 21-118.1 the collector shall compute City of Santa Ana RFP No. 23-165 Page 83 of 196