|
(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2064, § 3, 6-18-90; Ord. No. NS-2161, § 2, 6-15-92)
<br />Editor's note(s)—Ord. No. NS-2161, § 2, adopted June 15, 1992, renumbered former § 21-73 as § 21-72 and
<br />amended the same to read as herein set out.
<br />Sec. 21-73. Renewal due dates.
<br />(a) The flat rate license taxes required to be paid by the provisions of this Chapter, if paid annually, shall become
<br />due and payable on the first day of December and shall become delinquent on the first day of January of
<br />each year or, if paid quarterly, shall become due and payable on the first day of December, March, June and
<br />September and shall become delinquent on the first day of January, April, July and October, respectively.
<br />(b) The variable flat rate license taxes required to be paid by the provisions of this Chapter, if paid annually, shall
<br />become due and payable on the first day of June and shall become delinquent on the first day of July of each
<br />year or, if paid quarterly, shall become due and payable on the first day of June, September, December and
<br />March and shall become delinquent on the first day of July, October, January and April, respectively.
<br />(c) The gross receipts license taxes required to be paid by the provisions of this Chapter, if paid annually, shall
<br />become due and payable on the first day of March and shall become delinquent on the first day of April of
<br />each year or, if paid quarterly, shall become due and payable on the first day of March, June, September and
<br />December and shall become delinquent on the first day of April, July, September and January, respectively.
<br />(d) The gross receipts license tax and the variable flat rate license tax for the current year shall each be based
<br />respectively on the filed gross receipts statement and the filed variable flat rate assessment statement. The
<br />flat rate license tax for the current year shall be based on the schedule of flat rate taxes as specified by the
<br />provisions of this Chapter.
<br />(e) Any business holding a currently valid annual city business license tax receipt and desiring to pay tax
<br />quarterly may elect upon renewal to do so by making application and paying a quarterly fee equal to twenty-
<br />five (25) per cent of the annual rate.
<br />(f) All daily or monthly license taxes shall be paid in advance.
<br />(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2161, § 3, 6-15-92)
<br />Editor's note(s)—Ord. No. NS-2161, § 3, adopted June 15, 1992, renumbered former § 21-72 as § 21-73 and
<br />amended the same to read as herein set out.
<br />Sec. 21-74. Renewal license; affidavit.
<br />In all cases, the applicant for the renewal of a license shall submit to the collector for his or her guidance in
<br />ascertaining the amount of the license tax to be paid by the applicant, a sworn statement, upon a form to be
<br />provided by the collector, setting forth such information concerning the applicant's business during the preceding
<br />year as may be required by the collector to enable him or her to ascertain the amount of the license tax to be paid
<br />by said applicant pursuant to the provisions of this Chapter.
<br />(Ord. No. NS-1922, § 1, 7-20-87)
<br />Sec. 21-75. Notification of flat rate tax due.
<br />Notification of business license tax due, when said taxes are based upon flat rates, will be given by first class
<br />United States mail no later than the fifteenth day of December, provided that failure to receive such notification
<br />shall not exempt the licensee from all requirements under this Chapter.
<br />City of Santa Ana RFP No. 23-165 Page 103 of 196
<br />
|