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HomeMy WebLinkAboutNS-1239ORDINANCE NO. NS-1239 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SANTA ANA ADDING SECTION 21-73 TO THE SANTA ANA MUNICIPAL CODE PERTAINING TO PAYMENT OF BUSINESS LICENSE TAXES BY EMPLOYEES AND SHARE- HOLDERS OF PERSONS OR FIRMS OPERATING WITHIN THE CITY SECTION 1: The Santa Ana Municipal Code is hereby amended by adding a section to be numbered Section 21-73, which said section reads as follows: Sec. 21-73. Application of flat rate tax schedule to employees and shareholders of persons and firms operating within the city Nothing in Section 21-72 of this code shall be construed to apply to any person engaged in any any of the professions, trades or services listed therein, solely as the employee of any other person conducting, carrying on or managing such professions, trades or services in the city; except, however, that each such employee of any person, who participates in the income or profits of the business in any way other than by receiving wages or a salary, and any person who is a shareholder of a professional corporation organized pursuant to Sections 13400 et seq. of the California Corporations Code must pay the fee. SECTION 2: If any section, subsection, sentence, clause, phrase or portion of this ordinance is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the valid- ity 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 3: Neither the adoption of this ordinance nor the repeal hereby of any ordinance shall in any manner affect the prosecution for violation of ordinances, which violations were committed prior to the effective date hereof, nor be construed as affecting any of the provisions of such ordinance relating to the collection of any such license or penalty or the penal provisions applicable to any violation thereof, nor to affect the validity of any bond or case deposit in lieu thereof, required to be posted, filed or deposited pursuant to any ordinance and all rights and obligations thereunder appertaining shall continue in full force and effect. SECTION 4: 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 5: This Ordinance shall take effect upon publication or posting whichever comes first. ORDINANCE NS-1239 PAGE TWO PASSED AND ADOPTED by the City Council of the City of Santa Ana at its adjourned regular meeting held on the 9th day of December , 1974. ATTEST: CLERK OF THE COUNCIL STATE OF CALIFORNIA ) COUNTY OF ORANGE ) CITY OF SANTA ANA ) SS.: 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 thel8th day of November , 1974, and was again considered by said Council at its adjourned regular meeting held on the 9th day of December , 1974, and was at said meeting passed and adopted by the following vote, to wit: AYES, NOES, ABSENT, COUNCII~4EN: COUNCILMEN: COUNCILMEN: Griset~ Yamamoto, Markel, Garthe, Patterson None Evans, Ward RK OF THE C UN