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HomeMy WebLinkAboutNS-1176ORDINANCE NO. NS-1176 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SANTA ANA PERTAINING TO EXEMPTION OF CERTAIN NON-PROFIT ORGANIZATIONS FROM THE PAYMENT OF A BUSINESS LICENSE TAX, REPEALING AND RE-ENACTING SECTIONS 21-24 AND 21-25 AND AMENDING SECTION 21-40 OF THE SANTA ANA MUNICIPAL CODE THE CITY COUNCIL OF THE CITY OF SANTA ANA DOES ORDAIN AS FOLLOWS: SECTION 1: Sections 21-24 and 21-25 of the Santa Ana Municipal Code are hereby repealed. SECTION 2: The Santa Ana Municipal Code is hereby amended by adding a section to be numbered Sec. 21-24 which said section reads as follows: Sec. 21-24. Non-profit Organizations - Exemption from License Fee. The provisions of this chapter shall not be construed to require the payment of a license fee to conduct any business, occupation or activity or require the payment of any license fee from any institution or organization which currently has or is eligible for an exemption from payment of federal income taxes under Section 501 of the Federal Internal Revenue Code as amended from time to time and/or exemption from payment of state income taxes under Section 23701 et seq. of the California Revenue and Taxation Code as amended from time to time. An institution or organization claiming a license fee exemption under this section has the burden of furnishing to the Director of Finance such information as the Director may require to support the claim of eligibility for exemption. Nothing in this section shall be construed to relieve an institution or organization which is eligible for or claims to be eligible for exemption from payment of a business license fee from the requirement to obtain a business license as pro- vided in Section 21-25 of this Code. SECTION 3: The Santa Ana Municipal Code is hereby amended by adding a section to be numbered Section 21-25 which said section reads as follows: Sec. 21-25. Same - Business License Required; Exceptions. (a) Any person, institution or organization claiming exemption from the payment of a business license fee under Section 21-24 shall, nevertheless, apply to the Director of Finance for a business license in the same manner, and at the same time as is required in this Chapter of all other per- sons applying for a business license and shall be subject to the same procedures for enforcement and for penalties as pro- vided herein. (b) A business license shall not be required for the conducting of any entertainment, concert, exhibition or lec- ture on scientific, historical, literary, religious or moral subjects whenever the receipts of any such activity are to be appropriated to any church or school or to any religious or benevolent purpose within the City. SECTION 4: Section 21-40 of the Santa Ana Municipal Code ORDINANCE NO. NS-1176 PAGE TWO is amended to read as follows: Section 21-40. Contents of License. Ail licenses, unless otherwise provided in this Code, shall be prepared and issued by the Director of Finance upon the payment to the City of the sum required to be paid here- under, or upon filing of proof satisfactory to the Director of Finance of eligibility for exemption from such payment. Each license so issued shall state upon the face thereof the following: (1) the persons to whom the same is issued. (2) the kind of business, profession, show, exhibition, game, occupation or enterprise licensed and the location of the same. (3) the amount paid therefor or a statement that the holder thereof is exempt from such payment; and said license when issued, shall be deemed the receipt for said amount received by the City. (4) the date of expiration of such license. SECTION 5: If any section, subsection, sentence, clause, phrase or portion of this ordinance is for any reason held to be invalid or unconstitutional by the deci- sion of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this ordinance. The City Council of the City of Santa Ana hereby declares that it would have adopted this ordinance and each section, subsection, sentence, clause, phrase or portion thereof irrespective of the fact that any one or more sections, subsections, clauses, phrases or portions be declared invalid or unconstitutional. SECTION 6~ The Clerk of the Council shall certify to the passage of this ordinance and cause the same to be published in some daily newspaper printed and published in the City of Santa Ana. SECTION 7: This Ordinance shall take effect thirty (30) days from and after the date of its adoption. PASSED AND ADOPTED by the City Council of the City of Santa Ana at its regular meeting held on the 1~ day of November , 1973. ATTEST: ORDINANCE NO. NS-1176 PAGE THREE STATE OF CALIFORNIA ) COUNTY OF ORANGE ) ss CITY OF SANTA ANA ) I, FLORENCE I. MALONE, do hereby certify that I am the Clerk of the Council of the City of Santa Ana; that the fore- going Ordinance was introduced to said Council at its regular meeting held on the 5 day of November , 1973, and was again considered by said Council at its meeting held on the 19 day of November , 1973, and was at said meeting passed and adopted by the following vote, to wit: AYES, COUNCILMEN: NOES, COUNCILMEN: Griset, Yamamoto, Market, Garthe, Patterson, Ward N one ABSENT, COUNCILMEN: Evans CLERK OF THE COUNCIL ~S A. WITR~A~~KTT~RNEY