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

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merchandise sold, let or handled by him in the course of this business within the city, and who is not otherwise specifically taxed by other provisions of this Chapter, shall pay a business tax as specified in Section 21-120t(2) per year for each such vehicle. (c) Occasional and incidental activity. The provisions of this Section shall not apply to persons operating such vehicles within the city on an occasional and incidental basis. For the purpose of this Section, "occasional [and] incidental" is defined to be the doing or performing of not more than three (3) incidents or acts as specified in this Section in any one-year period. (d) Exemption and exceptions. The business tax imposed under the provisions of this Section shall not apply to any person who is subject to tax under the Motor Carriers of Property Permit Fee Act, commencing with Section 7231 of the California Revenue and Taxation Code; nor shall the provisions of this Section apply to the operation of any vehicle operated exclusively in interstate commerce. (Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-3028 , § 7, 6-21-22) Sec. 21-113. Telephone services. Every person engaged in the business of providing telephone services shall pay an annual business fee according to section 21-119(2) of this Chapter. (Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-3031, § 4, 11-8-22) Sec. 21-114. Professional services. Every person engaged in the business of providing professional services shall be taxed upon the basis of the number of persons engaged or employed in such business, in accordance with the following schedule: (a) Each location in which professional services are rendered, whether by one (1) or more practicing principals or by one (1) or more professional independent contractors rendering professional services pursuant to a contract of employment, or whether by one (1) or more salaried professional employees engaged in rendering professional services —the amount as specified in Section 21-120p(5)(a) ; (b) Each practicing professional principal, in excess of one (1), engaged in rendering professional services, whether as owner or as partner or officer or as professional shareholder —the amount as specified in Section 21-120p(5)(b); (c) Each additional person engaged or employed, either as professional independent contractor rendering professional services pursuant to a contract of employment, or whether as salaried professional employee engaged in rendering professional services —the amount as specified in Section 21- 120p(5)(c); (d) Each additional person engaged or employed otherwise —the amount as specified in Section 21- 120p(5)(d). For the purpose of this Section, the phrase "each practicing professional principal" shall be deemed and is declared to mean the maximum number of persons engaged in rendering professional services (other than salaried employees or independent contractors engaging their services pursuant to a contract of employment and not otherwise sharing in the profits of the business) and shall be computed based upon the maximum number of practicing principals engaged in rendering professional services for any one -day period during any part of the preceding business license period. For the purpose of this Section, the phrase "each additional person engaged or employed" shall be deemed and is declared to mean the average number of persons, whether licensed practitioners employed or otherwise City of Santa Ana RFP No. 23-165 Page 120 of 196