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

Home Browse Search

engaged in rendering professional services, and not otherwise sharing in the profits of the business, or whether any other category of person, directly or indirectly paid for their service and not otherwise sharing in the profits of the business. For the purpose of determining the average number of persons engaged or employed, the person subject to the tax shall ascertain separately the total number of hours of service performed by licensed practitioners engaged or employed during the preceding year, including paid leave, and the total number of hours of service performed by all other persons engaged or employed during the preceding year, including paid leave, in each case dividing the total number of hours of service by the fulltime equivalent (two thousand eighty (2,080) hours). In computing the average number of persons engaged or employed, fractions shall be rounded to the nearest whole number with one-half (0.5) or greater being rounded up and less than one-half (0.5) being rounded down. In the case of an application for an original license, applicant shall state both the maximum number of practicing professionals engaged or intended to be engaged in rendering professional services and the average number of persons engaged or employed or intended to be engaged or employed to assist in the conduct of applicant's business. Thereafter, the license tax provided for herein shall be based solely upon the hereinabove set forth method of computation. (Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2131, § 2, 7-15-91; Ord. No. NS-3028 , § 7, 6-21-22) Sec. 21-115. Same —Keeping of records; applicability of audit. Section 21-80 shall apply to all statements provided to be filed under Section 21-114; provided however, that the inspection of books and records shall be limited specifically to books and records reflecting the employees and other persons engaged in the business activity. (Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2841, § 5, 2-4-13) ARTICLE X. RATES AND SCHEDULES Sec. 21-116. Applicability of article. The tax for any license required by any section of this Chapter shall be set forth in this article for the particular business involved. The tax and the duration of the license shall be annual, quarterly, monthly, and daily as indicated in this article. The letter "A" following the tax shall indicate an annual rate; the letter "Q" shall indicate a quarterly rate; the letter "M" shall indicate a monthly rate; the letter "Y shall indicate a daily rate. No letter following the tax shall indicate a variable duration as determined in connection with other applicable provisions set forth elsewhere in the Santa Ana Municipal Code. In place of a tax, the letter "C" shall denote a specified charge. The applicability of the charge shall be determined by the Business License Tax Code provision establishing it. In the place of either a tax or charge, the letter "T" shall denote a specified qualifying threshold amount. The applicability of the qualifying threshold amount shall be determined by the Business License Tax Code provision establishing it. (Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-3028 , § 8, 6-21-22; Ord. No. NS-3031, § 5, 11-8-22) Sec. 21-117. New business license tax. (a) A license tax for a new business shall be paid in advance or a deposit taken in lieu thereof prior to any new business activity being undertaken. City of Santa Ana RFP No. 23-165 Page 121 of 196