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

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in fact deposited in the United States mail prior to the time prescribed for the receipt thereof, the tax collector shall regard such payment, statement, report, request or other communication as having been timely received. (Ord. No. NS-1922, § 1, 7-20-87) Sec. 21-83. Penalties for past due delinquency; application —Minor errors in payments; acceptance. (a) For failure to fully pay any business license renewal tax amount when due, the collector shall add the following penalties: (1) Ten dollars ($10.00) or ten (10) per cent of the unpaid balance of said amount, whichever is greater, on the past due date thereof, (2) Fifteen dollars ($15.00) or fifteen (15) per cent of the unpaid balance of said amount, whichever is greater, on the first day of the second month after the due date thereof; (3) Twenty-five dollars ($25.00) or twenty-five (25) per cent of the unpaid balance of said amount, whichever is greater, on the first day of the third month after the due date thereof; and (4) Fifty dollars ($50.00) or fifty (50) per cent of the unpaid balance of said amount, whichever is greater, on the first day of the fourth month after the due date thereof; provided that the maximum amount shall not exceed an amount equal to one hundred (100) per cent of the amount of the business license tax due. Notification of delinquent business license taxes will be given by first class United States mail no later than the fifteenth day of each month, until the maximum penalty is imposed; provided that failure to receive such notification shall not exempt the licensee from all requirements under this Chapter. (b) In the event a minor discrepancy exists between the amount paid and the amount due under this Chapter, arising from a miscalculation on the part of an applicant or licensee, and resulting in an underpayment of the business license tax in an amount not to exceed such amount as is specified by resolution of the city council, the collector may accept and record the underpayment as payment in full without notification to the taxpayer. (Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2841, § 5, 2-4-13) Sec. 21-83.1. Partial payment; not construed as meeting requirements of chapter — Installment payments and/or deferral; permitted —Written agreement to satisfy indebtedness; effect. (a) Except as provided in Section 21-83, subsection (b), acceptance of any partial payment of business license tax or penalty or interest owing that is less than the amount required under the terms of this Chapter shall not be construed as meeting the requirements of this Chapter. No license or sticker, decal, tag, plate or symbol shall be issued, nor shall one (1) which has been suspended or revoked be reinstated or reissued, to any person who, at the time of applying therefor, is indebted to the city for any delinquent business tax, unless such person, enters into an acceptable binding written agreement with the city to satisfy said delinquency within one (1) year. With the consent of the collector such agreements may be deferred or extended for a period exceeding one (1) year. (b) The execution of any agreement to satisfy delinquent business license taxes by means of installment payments and/or deferral shall not prevent the accrual of penalties and interest as applicable on the unpaid balance as provided under the terms of this Chapter. However, such additional penalties as may accrue and City of Santa Ana RFP No. 23-165 Page 108 of 196