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

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(Ord. No. NS-1922, § 1, 7-20-87) Sec. 21-28. Remedies cumulative. The conviction and fine or imprisonment of any person for engaging in any business without first obtaining a license to conduct such business shall not relieve such person from paying the business tax to conduct such business, nor shall the payment of any business tax prevent a civil action or criminal prosecution for the violation of any of the provisions of this Chapter. All remedies prescribed hereunder shall be cumulative and the use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions hereof. (Ord. No. NS-1922, § 1, 7-20-87) Sec. 21-29. Cancellation; right of licensee to request. The collector shall cancel a valid unexpired license issued or granted to the licensee pursuant to this Chapter at the request of the licensee provided: (a) The licensee so endorses, signs and surrenders the business license receipt along with any applicable decal, metalcal, sticker or tag, and (b) All business activity pursuant to licensee's license has ceased. Liability for any further business taxes shall cease only if the licensee's account is vacated pursuant to this section. (Ord. No. NS-1922, § 1, 7-20-87) Sec. 21-30. Requirement to obtain and furnish sales tax number; requirement to report gross sales to the state; requirement to collect sales and use tax; requirement to pay collected sales and use tax; requirement to report same separately to the city. Any person who contracts, sells or delivers any goods, wares or merchandise in the city for which sales or use tax is payable and who is required to report and pay such sales and use tax to the state shall obtain an appropriate California State Board of Equalization permit and furnish the collector with his sales tax number and shall report separately in his return to the state the amount of receipts from sales in the city and/or the receipts from sales for use in the city and shall pay the required sales or use tax on such receipts. Any such person who fails to do so shall be deemed guilty of a misdemeanor violation of this Chapter. (Ord. No. NS-1922, § 1, 7-20-87) ARTICLE III. COLLECTOR Sec. 21-31. Collector; establishment of position. There is hereby established the position of collector which shall include any position heretofore referred to in this Chapter or any other chapter of this code as "license collector," "business tax collector," "business fee collector," or any other term used to describe the office of the collector of business license taxes. Provided further that to the extent that any other provision of this Code or any other city ordinance refers to the director of finance City of Santa Ana RFP No. 23-165 Page 85 of 196