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

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and apply the penalty due at the time that such person's initial period gross receipts report is filed and computed in accordance with Section 21-117(c). (h) However, no abatement of penalties or interest shall be permitted under this section in any case where such person concurrently holds or has previously held a city business license or previously been given notice of said requirement with regard to any business activity engaged in or conducted within the city. (i) When any person is determined to be liable for delinquent business license taxes and such person fails to properly procure the correct business license after being given notice to do so, the collector shall determine the amount of delinquent business license taxes owed in accordance with Section 21-41. Penalties thereon shall be accrued as applicable in accordance with this section. In determining the amount of tax due for any business for whom the gross receipts of such business is made the basis for fixing the amount of such business license the collector may base such determination upon an average of the reported gross receipts of like businesses, similarly classified. Any person required to obtain a city business license under the terms of this Chapter having been given notice of the requirement to obtain a city business license under the terms of this section, whether by personal service, or by a notice conspicuously posted upon the premises of such person's business, or by notice given through the United States mail, who has not paid said business license tax or otherwise obtained a valid business license, or applied for exemption therefrom and who has not applied for, or who is not undergoing the process of a hearing or appeal pursuant to Section 21-41 or Chapter 3 of this Code shall be deemed guilty of a misdemeanor violation. For the misdemeanor violation provision of this section to apply, notice, when given by United States mail shall be mailed to the responsible person by certified mail, postage prepaid with a requested return receipt. Simultaneously, the notice may be sent by first class mail. If the notice is sent by certified mail and the return receipt is returned unsigned or refused, then service of notice shall be deemed effective pursuant to first class mail, provided the notice sent by first class mail is not returned. (Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2841, § 5, 2-4-13) Sec. 21-26. Penalty for violation. (a) Any person violating any of the provisions of this Chapter shall be deemed guilty of a criminal infraction except where said violation is specifically deemed a misdemeanor. (b) Every violation of the provisions of this Chapter determined to be a criminal infraction shall upon conviction thereof be punishable by (1) a fine of one hundred dollars ($100.00) for a first violation; (2) a fine of two hundred dollars ($200.00) for a second violation of the same provision within one year; (3) a fine of two hundred fifty dollars ($250.00) for each additional violation of the same provision within one year. Each day any such violation of any said provision of this Chapter shall continue shall constitute a separate offense. (c) Every violation of the provisions of this Chapter deemed to be a misdemeanor, upon conviction thereof shall be punishable as provided for in Section 1-8 of this Code. Each day any violation of any said provision of this Chapter shall continue shall constitute a separate offense. (Ord. No. NS-1922, § 1, 7-20-87) Sec. 21-27. Misrepresentation —Penalty. Any person knowingly or intentionally misrepresenting to any officer or employee of the city any material fact in applying for or paying for the business license herein provided for shall be deemed guilty of a misdemeanor violation of this Chapter. City of Santa Ana RFP No. 23-165 Page 84 of 196