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

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Nothing in this section shall be construed to relieve an institution or organization which is eligible for or claims to be eligible for exemption from payment of a business license fee from the requirement to obtain a business license as provided in Section 21-52 of this Code. (Ord. No. NS-1922, § 1, 7-20-87) Sec. 21-52. Same —Business license required; exceptions. Any person, institution or organization claiming exemption from the payment of a business license fee under Section 21-50 shall, nevertheless, apply to the collector for a business license in the same manner, and at the same time as is required in this Chapter of all other persons applying for a business license and shall be subject to the same procedures for enforcement and to the same penalties as provided herein. (Ord. No. NS-1922, § 1, 7-20-87) Sec. 21-53. Minimum gross receipts —Gratuitous license charge. The provisions of this Chapter shall not be deemed or construed to apply to any person doing business in the city on a continuing but part-time basis whose gross receipts therefrom do not exceed the annual qualifying threshold amount per year as set forth in Section 21-120m(a). Any person claiming exemption under this Section shall be required, however, to provide information to the collector or his authorized agent of such nature and in such manner, and at such time as is required in this Chapter of persons applying for a business license and shall be subject to the same procedures for enforcement and for penalties as are provided herein. Provided, further that an annual charge as set forth in Section 21-120m(b) shall be due and payable for the issuance of a gratuitous license receipt. (Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-3028 , § 5, 6-21-22) Sec. 21-54. Hobby —Gratuitous license charge. The provisions of this Chapter shall not be deemed or construed to apply to any person engaged in hobby activity in the city. Any person claiming exemption under this Section shall be required, however, to provide information to the collector or his authorized agent of such nature and in such manner, and at such times as is required in this Chapter of persons applying for a business license and shall be subject to the same procedures for enforcement and for penalties as are provided herein. Provided further, that an annual charge as set forth in Section 21-120h(2) shall be due and payable for the issuance of a gratuitous license receipt. (Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-3028 , § 5, 6-21-22) Sec. 21-55. Fee -exempt licenses —Limitations. (a) Every license issued without payment of the usual fee shall be stamped "Fee -Exempt" upon its face. (b) Any license issued as fee -exempt shall be subject to suspension and revocation by the collector in the event that it is determined by the collector that the applicant is not entitled to exemption. All such suspensions and revocations shall be made after notice and right to a hearing pursuant to Section 21-41. (c) Any license issued as fee -exempt shall be void and shall afford no defense in any civil or criminal prosecution if any material statement contained in the application, statement of facts or any other document or representation made to the collector in claiming the exemption is false or fraudulent. (d) No fee -exempt license may be transferred or loaned. City of Santa Ana RFP No. 23-165 Page 94 of 196