Business license tax holiday program-quick glance
Measure W Voter-Approved Business License Tax Equity and Tax Holiday Program
At the November 8, 2022 General Election, City of Santa Ana Voters approved Measure W, the “Business Tax Equity and Flexible Tax Holiday” voter ballot measure. Measure W is intended to accomplish the following:
- Restructure non-cannabis business license tax rates and related portions of the Santa Ana Business License Tax Code to focus on improving business license tax fairness for Santa Ana businesses, especially for small to medium size businesses as well as the new home-based “gig” economy.
- Provide a flexible Tax Holiday Program (based on business’ tax status and assessment period) for unlicensed, past due, or under-assessed businesses to obtain a valid business license or satisfy unpaid or unassessed business license taxes.
| i. | Any persons with unlicensed businesses, who pay all their business license taxes due for the current tax year within a ninety (90) day period, will be excused from all back taxes owing, including penalties and interest. |
| ii. | For any persons with licensed businesses that owe back taxes and wish to satisfy their tax debt, the amount of the outstanding back taxes must be paid in full in order to qualify for a tax penalty and interest waiver. |
| iii. | For any persons with licensed businesses that owe back taxes because of underreported or misfiled tax obligations, and who wish to satisfy their tax debt, the amount of the outstanding back taxes must be paid in full in order to qualify for a tax penalty and interest waiver. |
