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

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The collector shall, upon proper showing contained in the verified affidavit, cause the issuance of a license to such person showing partial exemption under this section with a license tax based upon the approved reduced gross receipts. The collector after giving notice and a reasonable opportunity for hearing to a licensee, shall revoke any license granted pursuant to the provisions of this section upon information that the licensee is not entitled to the exemption as provided herein. (Ord. No. NS-1922, § 1, 7-20-87) Sec. 21-59. Undue burden on intercity commerce; petition for adjustment. None of the license taxes provided for in this Chapter shall be so applied as to occasion an undue burden upon any business done in the city, where the business conducted is related to a regularly established business conducted elsewhere. In any case where a license tax is claimed by any licensee or applicant for license to place an undue burden upon such commerce, he or she may apply to the collector for an adjustment of the tax so that it shall not be discriminatory or unreasonable as to such commerce. Such application may be made before, at, or within six (6) months after payment of the prescribed license tax. The applicant shall by affidavit and supporting testimony show his or her method of conducting business, the gross volume of business inside the city, and such other information as the collector may deem necessary in order to determine the extent, if any, of undue burden of such commerce. The collector shall then conduct an investigation, and, after having first obtained the written approval of the city attorney, shall fix as the business tax for the applicant an amount that is reasonable and nondiscriminatory. If the license tax has already been paid, he or she shall order a refund of the amount over and above the license tax so fixed. In fixing the license tax to be charged, the collector may base the license tax upon a percentage of gross receipts from business conducted inside the city or any other measure which will assure that the business tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the business tax as prescribed by this Chapter. Should the collector determine the gross receipts measure of business tax to be the proper basis, he or she may require the applicant to submit, either at the time of termination of applicant's business in the city, or at the end of each twelve (12) month period, a verified affidavit of the gross receipts and payment of the amount of license tax therefor; provided that no additional license tax during any one calendar year shall be required after the licensee has paid an amount equal to the annual license tax as prescribed in this Chapter. The collector shall, upon proper showing contained in the verified affidavit, cause the issuance of a license to such person showing partial exemption under this section with a license tax based upon the approved reduced gross receipts. The collector after giving notice and a reasonable opportunity for hearing to licensee, shall revoke any license granted pursuant to this section upon information that the person is not entitled to the adjustment as provided herein. (Ord. No. NS-1922, § 1, 7-20-87) ARTICLE VII. PROCEDURE Sec. 21-60. Application; auto registration —Service fee. Before any license is issued, the applicant shall make a written application to the collector, which shall contain the following information: City of Santa Ana RFP No. 23-165 Page 96 of 196