For the purposes of this Chapter the words hereinafter set forth shall be given the respective meanings hereinafter in this Chapter respectively ascribed to them, and shall be interpreted and construed accordingly.
"Applicant" shall mean the person, firm, association or corporation applying for a permit or license pursuant to the provisions of this Chapter.
"Automobile dealer" shall mean any person engaged in conducting, managing or carrying on the business of buying, selling, offering to buy, or offering to sell, consigning to be sold, or otherwise dealing in, used motor vehicles, as the term "motor vehicle" is defined in the Vehicle Code of the State of California.
"Auto wrecker" shall mean any person who buys or receives any "motor vehicle," as defined in the California Vehicle Code, for the purpose of dismantling or disassembling, or who dismantles or disassembles, any such motor vehicle for the purpose of reconditioning any other vehicle, or for the purpose of selling or otherwise dealing in the materials or parts of such vehicle.
"Beer bar" shall mean all places of business where beer, but not distilled spirits, is sold or served to the public for consumption on the premises; which place of business is not licensed by the Department of Alcoholic Beverage Control as a bona fide public eating place, as the same is defined in Sections 23038 and 23038.1 of the Business and Professions Code of the State of California.
"Bona fide restaurant serving beer and/or wine" shall include all places of Business Licensed by the Department of Alcoholic Beverage Control as a bona fide public eating place, as the same is defined in Sections 23038 and 23038.1 of the Business and Professions Code of the State of California, where beer and/or wine, but not distilled spirits, are sold or served to the public for consumption on the premises.
"Bona Fide Restaurant Serving Distilled Spirits" shall include all places of Business Licensed by the Department of Alcoholic Beverage Control as a bona fide public eating place, as the same is defined in Sections 23038 and 23038.1 of the Business and Professions Code of the State of California, where distilled spirits are sold or served to the public for consumption on the premises.
"Business" shall include profession, trade, vocation, occupation and all and every kind of calling carried on for gain or profit.
(Ord. 2113 7-7-72)
"Business License" shall mean an instrument issued by the City based on an approved application submitted to the Permits and Licensing Committee. The issuance of a Business License authorizes the applicant to conduct business in the City provided that the applicant is in compliance with any and all city, county, state or Federal laws or regulatory requirements.
(Ord. 01-14 10-2-01)
"Business Tax Certificate" shall mean a certificate issued by the Finance Department as evidence that a business has paid the required taxes to conduct business in the city. A business tax certificate is NOT a Business License and it shall not be construed as authorizing the right to conduct or continue any business.
(Ord. 01-14 10-2-01)
"Buy-Form" shall designate the forms furnished by the Chief of Police to a licensee for the purpose of recording and furnishing by the licensee to the Chief of Police the information relative to purchases, pledges or consignments required by Section 8-73 of this Code.
"Camp Ground or Mobile Home Park" is defined to be any place, area or tract of land upon which is located any camp car and/or trailer.
"Card Club" is defined as any place maintained, operated or conducted for the principal purpose of furnishing a place where members or guests, or other persons, play card games of any nature and where:
(1) 
A fee is charged either as membership dues for admission to such place or for the privilege of playing cards; or
(2) 
Any collection or donation of money is made or received.
"Card School" shall mean any place maintained, operated or conducted for the purpose of giving instructions for the playing of card games of any type.
"CATV" shall mean a community antenna television system.
"Circus" shall mean and include any show or exhibition containing acts or feats of horsemanship, trained animals, clowns, acrobatic or trapeze performances or such other forms of skill or amusement as are commonly given in rings and combinations of entertainment.
"Cocktail Bar" shall mean any place of business where distilled spirits are sold or served to the public for consumption on the premises, which place of business is not licensed by the Department of Alcoholic Beverage Control as a bona fide public eating place as the same is defined in Sections 23038 and 23038.1 of the Business and Professions Code of the State of California.
"Committee" shall mean the "Permits and Licenses Committee."
"Community Antenna Television System" shall mean a system of antenna, coaxial cables, wires, wave guides, or other conductors, equipment or facilities designed, constructed or used for the purpose of providing television or FM radio service by cable or through its facilities as herein contemplated. CATV shall not mean or include the transmission of any special program or event for which a separate and distinct charge is made to the subscriber in the manner commonly known and referred to as "pay television."
"Conduct" shall mean commence, conduct, transact, maintain, prosecute, practice, operate and carry on.
"Contractor--General" shall mean a contractor in the business of construction utilizing the services of two or more unrelated building trades or crafts and licensed as a contractor by the State.
"Contractor--Speculative" shall mean a contractor in the business of constructing buildings or structures on property owned or controlled by him for the purpose of sale or disposition upon completion of construction and licensed as a contractor by the State.
"Contractor--Sub or Specialty Contractor" shall mean a contractor whose contracting business involves the use of specialized building trades or crafts and is licensed as a contractor by the State.
"Dance Hall" shall include every public dancing club, dance hall or ballroom operated within the City.
"Driver" shall mean any person in charge of, driving or operating any vehicle defined as a taxicab herein either as an agent, employer or otherwise.
"Established or Fixed Place of Business" shall mean the permanent location of a business and such status will be accepted for those businesses which by their nature or respective modes of operation would be clearly classified as a "permanent business." In all cases, the established or fixed place of business shall be proved by exhibition of a bona fide written lease or rental agreement to the premises where such business is to be conducted, such lease or rental agreement to be for a minimum period of not less than three months.
(Ord. 2450 9-13-83)
"Figure Model" shall mean any person, male or female, who poses to be observed, viewed, photographed or whose likeness is painted, drawn, sculptured, sketched or otherwise similarly depicted by other persons.
"General Services" shall mean and include any person engaged in the business of offering to the public, services other than professional services, for compensation, and shall include telephone services.
"Grantee" shall mean the person, firm or corporation to whom or which a franchise, is granted by the Council under this Chapter, and the lawful successor, transferee or assignee of said person, firm or corporation.
A. 
"Gross Receipts" shall mean:
(1) 
The total amount of all sales or business transactions conducted in the City with any other person or entity; and
(2) 
The total amount received for the performance of any act or service in the City, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as part of or in connection with the sale of merchandise, wares or goods; and
(3) 
A business established outside of the City but maintaining a branch office within the City, or doing business within the City through an agent, broker or employee, shall report as gross receipts, its total sales or receipts attributable to the local branch office, local agent, broker or employee.
In the event separate sales or receipt records are not maintained for such branch office, local agent, broker or employee or that the business of said branch office, agent, broker or employee within the City is that of performing essentially administrative functions in connection with sales or services performed or rendered elsewhere, the business tax shall be computed by applying the applicable gross receipts tax to the amount which is three times the total annual cost of maintaining said branch office, agent, broker or employee. Said total cost of maintaining said local branch office, agent, broker or employee, shall include but not be limited to wages, salaries, commissions, bonuses, office rent, telephone, postage, utilities, janitorial and other expenses allocated for maintenance of said branch office, agent, broker or employee.
(4) 
All other receipts, cash, credits, and property of any kind or nature from business conducted in the City without any deduction therefrom on account of the cost of property sold, the cost of materials used, labor or service costs, interest paid or payable, losses or other expenses; and
(5) 
Gross receipts of general contractors or building contractors (speculative) shall not include sums paid subcontractors of said general contractors or building contractors, performing services within the City for such contractors, provided such subcontractors have a valid business tax certificate issued by the City.
(6) 
Gross Annual Receipts (CATV grantee) shall mean any and all compensation and other consideration in any form whatever and any contributing grant or subsidy received directly or indirectly by a grantee from subscribers or users in payment for television or FM radio signals or service received within the City. Gross Annual Receipts shall not include any taxes on services furnished by the grantee imposed directly on any subscriber or user by any city, state or other governmental unit and collected by the grantee for such governmental unit.
(7) 
Gross receipts for real estate brokers or agents, travel agents, insurance brokers, and bail bond brokers shall mean the total gross commissions plus other fees and charges received for services.
(8) 
Gross receipts for horse or livestock auctions shall include the total sale price of each animal sold, excluding only sales and use taxes required to be collected at the time of sale; and all other fees and charges received by the auctioneer.
(9) 
Gross receipts for the sale of motor vehicle fuels includes applicable Federal and State taxes, except state and local sales taxes.
B. 
Excluded from Gross Receipts shall be the following:
(1) 
Cash discounts allowed and taken on sales.
(2) 
Any tax required by law to be included in or added to the purchase price and collected from the customer or purchaser.
(3) 
Such part of the sale price of property returned by purchasers upon rescission of the contract of sales as is refunded either in case or by credit.
(4) 
Amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to those for whom collected, provided the agent or trustee makes available to the Finance Director for inspection the names and addresses of the persons for whom collection is made and the amounts paid to them.
(5) 
Credit allowed on property accepted as part of the purchase price and which property may later be sold.
(6) 
Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded.
(7) 
As to a real estate agent or broker, the sales price of real estate sold for the account of other except that portion which represents commission or other income to the agent or broker.
(Ord. 2450 9-13-83; Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
"Independent Contractor" shall mean a person who contracts with another to do something for him but who is not controlled by the other nor subject to the other's right to control with respect to his physical conduct in the performance of the undertaking. He may or may not be an agent.
(Ord. 01-14 10-2-01)
"Junk Collector" is a person not having a fixed place of business in the City who goes from house to house, or from place to place, gathering, collecting, buying, selling or otherwise dealing in any old rags, sacks, bottles, cans, papers, metal (including gold or mercury) or other articles commonly known as junk.
"Junk Dealer" is a person (not an auto wrecker) having a fixed place of business in the City and engaged in conducting, managing or carrying on the business of buying, selling or otherwise dealing in, either at wholesale or retail, any old rags, sacks, bottles, cans, papers, metal (including gold or mercury), or other articles known as junk.
"License Collector" shall mean Finance Director.
(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
"Manufacturing" shall mean the business of making, developing, assembling or packaging of any machines, devices, articles, things, commodities, goods, wares, merchandise, products, equipment, material or substances for sale or distribution to the public either at wholesale or retail.
"Minimum Entertainment" shall include any act, presentation, or performance available to the customers of the premises for their pleasure, amusement or benefit, including, but not limited to, live performances, whether of a musical nature or otherwise, and motion picture presentations, but not including entertainment provided by the public airways or the television medium, or provided by coin operation of a juke box; provided that no more than one individual entertainer is engaged in such entertainment.
(Ord. 2450 9-13-83)
"Model Studio" shall mean any premises on which there is conducted the business of furnishing figure models who pose for the purpose of being observed or viewed by any person or being sketched, painted, drawn, sculptured, photographed, or otherwise similarly depicted for persons who pay a fee, or other consideration, or a gratuity, for the right or opportunity so to depict the figure model, or for admission to, or for permission to remain upon, or as a condition of remaining upon the premises.
"Model Studio" shall also mean any premises where there is conducted the business of providing or procuring for a fee or other consideration or compensation or gratuity, figure models to be observed or viewed by any person or to be sketched, painted, drawn, sculptured, photographed, or otherwise similarly depicted.
The words "Model Studio" shall not be construed to include:
(a) 
Any studio which is operated by any State College, or public Junior College or school wherein the persons, firm, association, partnership, or corporation operating it has met the requirements established in Division 21 of the Education Code of the issuance or conferring of, and is in fact authorized thereunder to issue and confer, a diploma or honorary diploma; or
(b) 
Any premises where there is conducted the business of furnishing, providing or procuring figure models solely for any such institutional studio.
"Outdoor Restaurant" shall mean any place of business, which sells or serves food products or beverages for consumption on the premises where such place of business is located, and which provides facilities for, or permits, consumption of such food products or beverages on any portion of such premises not within a fully enclosed building.
"Pawn Broker" shall mean a person engaged in conducting, managing or carrying on the business of pawn broking, or the business of lending money for himself or any other person upon personal property, pawns or pledges, or the business of purchasing articles of personal property and reselling, or agreeing to sell such articles to the vendors of their assignees at prices agreed upon at or before the time of such purchase.
"Pawn Shop" is any room, store, building or other place in which any business of a Pawn Broker is engaged in, carried on or conducted.
"Peddling" shall mean the sale of any goods, wares or merchandise from house to house or from place to place within the City or offering any goods, wares or merchandise for sale from any wagon, push cart or other conveyance.
"Professional Services" shall mean any professional service as that term is ordinarily and commonly used and understood, wherein individuals are engaged in the business of offering to the public, professional services for compensation shall include the services rendered by any person engaged in the practice of law, architecture, medicine, surgery, dentistry, accounting, collection agency, detective agency, engineer, draftsman, mortuary, hospitals, escrow agency, travel agency, insurance broker, employment agency, advertising agency, real estate, chiropractics and optometry.
(Ord. 2450 9-13-83)
"Regular Entertainment" shall include the availability of dancing facilities for use by customers of the premises, or any act, presentation or performance available to the customers of the premises for their pleasure, amusement or benefit, including, but not limited to, live performances, whether of a musical nature or otherwise, and motion picture presentations but not including entertainment provided by the public airways of the television medium; provided that more than one individual entertainer is engaged in such entertainment.
Whenever any person, whether as the owner or agent for the owner, rents, leases or has available for rent or lease, one or more residential units, such person shall be deemed to be in the residential rental business.
(Ord. 91-16 7-2-91)
Whenever any person, partnership or other association, whether as the owner or agent for the owner, rents, leases or has available for rent or lease one or more commercial buildings, industrial buildings, offices or office buildings, trailer courts, trailer parks, land or vacant lots, whether at one or multiple locations, such person, partnership or association shall be deemed to be in the commercial rental business.
"Rock," Hard Rock," or "Rock and Roll Music" is defined as a style of popular music that derives in part from the blues and folk music and is marked by a heavily accented beat (usually electronically amplified) and with a simple repetitious phrase structure.
"Second Hand Dealer" shall mean a person (other than a used car dealer or dealer in second hand books or magazines) engaged in conducting, managing or carrying on a business of buying, selling or otherwise dealing in second hand goods or merchandise.
"Social Card Club Room" shall mean any room, rooms or premises in which there is conducted any amusement, recreational or social activity of any kind or description, and, for the privilege of engaging in or during the course of participation in such activities, any money or thing of value or any check, or counter in lieu of money shall be paid to or received by the person operating, carrying on, conducting or maintaining said room, rooms or premises, or where memberships are sold for the privilege of engaging in such activities, or where any monetary benefits derived from such activities inures to the benefit of any share holder, member or organization.
"Solicitor or Canvasser" shall mean any person who goes from residence to residence in the City for the purpose of selling or taking orders for any property, goods or services, and shall include any person who is telephoning in the City for such purposes.
"Stand" shall mean a place designated by the City Council for the use, while awaiting employment, of any taxi cab.
"Square Footage" shall mean all of the space at the business location designed for use by or contributing to serving the customers of the business concerned regardless of use, except that space occupied by amusement machines, cigarette vending machines or other vending or coin-operated devices for which a Business License fee is paid in the City.
"Street" shall mean the surface of and the space above and below any public street, road, highway, freeway, lane, path, alley, court, sidewalk, parkway or drive, now or hereafter existing as such within the City.
"Taxicab" shall mean every automobile or motor propelled vehicle of a distinctive color, such as is in common usage in this country for taxicabs, equipped with a taximeter, used for transportation for hire over the streets of the City, and not over a definite route, irrespective of whether the operations extend beyond the boundary limits of the City, at rates for distance traveled, or for waiting time, or for both, and which vehicle is routed under the direction of such passenger or person hiring the same.
"Taximeter" shall mean a mechanical instrument or device by which the charge for hire of a passenger-carrying vehicle is mechanically calculated, either for distance traveled or for waiting time, or both, which charges shall be indicated by means of figures.
"Vehicle" shall mean every device in, upon or by which any person or property is or may be transported or drawn on a public highway, street or public way, excepting devices moved by human power or used exclusively upon stationary rails or tracks.
"Wheelchair Bus" shall mean a vehicle capable of transporting a person while seated in a wheelchair.
"Wholesale Sales" shall mean the sale of goods, wares or merchandise for the purpose of resale and there is no sale to the ultimate consumer.
"Person" shall mean an individual, partnership, joint venture or corporation.
(Ord. 2450 9-13-83)
It shall be unlawful for any person to commence or conduct any business in the City without first having procured a business tax certificate from the City so to do and paying the tax prescribed or without complying with any and all applicable provisions of this or any other ordinance of the City now existing or which may hereafter be adopted by the City Council and which refers to such business.
Any person who carries on any business without first having obtained and paid for the required tax certificate shall pay a penalty of twenty percent of the prescribed tax; an additional ten percent penalty shall be added on the first day of each calendar month thereafter after a citation shall have been issued to such person directing him to appear at the Office of the City License Collector and until the appropriate tax application is filed and tax paid, except that the total amount of penalty added shall in no event exceed fifty percent of the amount of tax due. Such penalty shall be collected and the payment thereof shall be enforced in the same manner as other business taxes are collected and payment enforced.
The amount of any business tax imposed by this Chapter shall be deemed a debt to the City, and it shall be a misdemeanor for any person to carry on any business without having satisfied the tax liability therefor. Such person shall be subject to any action in the name of the City in any court of competent jurisdiction for collection of the amount of business tax due.
The conviction and punishment of any person for carrying on any business without a tax certificate shall not excuse or exempt such person from the payment of such business tax due or unpaid at the time of such conviction.
The business tax services to raise revenue for the City and is not regulatory. No business tax certificate issued under the provisions of this ordinance shall be construed as authorizing the conduct or continuance of any business.
(Ord. 2225 6-24-75)
[1]
For relevant state law see Bus. & Prof. Code Sec. 16000.
It shall be unlawful to commence or conduct any business in the City of Inglewood that requires the issuance of a business license without first having possessed and currently holding in good standing a business license issued by the City of Inglewood. Any business that requires permits and license approval must obtain a business license.
(A) 
Obtaining a Business License. To obtain a business license the applicant shall first meet the following requirements:
(1) 
Comply with all current City zoning requirements, or be permitted to waive this requirement under the legally non-conforming use provisions of Section 12-60 of the Inglewood Municipal Code.
(2) 
Submit an application to the Finance Department along with the required fee pursuant to Section 8-36 of the Inglewood Municipal Code.
(3) 
Obtain written approval from the Permits and Licenses Committee after a noticed public hearing before said Committee. Said Committee shall be granted the authority to place reasonable conditions on the approval of the applicants request.
(4) 
Obtain a Special Use Permit from the Planning Commission when required by City ordinance, if not previously issued; or if due to an expansion or modification in the scope of the originally granted Special Use Permit, additional conditions should be considered by the Planning Commission in the opinion of the Permits and Licenses Committee at the time of its review of the initial or renewal application.
(5) 
Obtain a Building Permit when required by City Ordinance, if not previously issued; or if any significant changes to the building are to be made due to the proposed use.
(6) 
Obtain, possess, and hold in good standing any and all required permits or licenses, including, but not limited to, those required by the City, County, Federal Government or their regulatory agencies.
(7) 
Comply with any and all applicable provisions of this or any other ordinance of the City now existing or which may hereafter be adopted by the City Council and which refers to such business.
(8) 
Pay all necessary taxes, permit fees, and any reasonable investigative costs when required by the City.
Upon meeting each of the requirements set forth above, a business license shall be issued by the Finance Department.
(B) 
Renewal of Business Licenses. All business licenses shall be renewed on the first day of January of each year. Renewal applications, along with the required fee, shall be submitted to the Finance Department not later than the first day of November of each year. Except as provided in this subsection (B) all applicants for renewal of a business license shall meet all of the requirements of this Section.
The applicant for all renewals of a business license shall specifically state on his/her submitted application if: (1) there has been any change of the use of the establishment from that stated on the last submitted application; (2) if there has been any change of the structure since the last stated submitted application; (3) if there is any anticipated change of use of the establishment during the next year; if (4) there is any anticipated change in the structure during the next year; or (5) if there has been any criminal arrest, allegations of code violations, failure to follow any of the conditions of the Permits and Licenses Committee or of a Special Use Permit or other circumstances at the location during the past year that might suggest a potential detriment to the community or the patrons of the business. Failure to submit timely information regarding the above topics may be grounds for denying the renewal of the applicants business license.
The Permits and Licenses Committee may waive any requirement for a fee deposit in excess of $500 if the Committee Members find that there have been no significant problems at the applicant's business or other relevant business in the past year and therefore the investigative costs are not likely to be substantial.
(Ord. 01-14 10-2-01; Ord. 02-21 6-11-02)
A separate tax certificate and/or Business License must be obtained for each branch establishment or separate place of business. Each certificate and/or Business License shall identify the type of business certified or licensed at the location. A person conducting the same business from more than one location may elect to combine the gross receipts of all locations and report said receipts as the basis for the business tax at one designated master location, and shall then pay a branch registration fee of $15 for each additional location.
(Ord. 2450 9-13-83; Ord. 01-14 10-2-01)
Whenever any person shall, by use of signs, circulars, cards or any other advertising media, hold himself out as, or represent that he is, doing business in the City, then these facts may be used as evidence that such person is doing business in the City.
A certificate shall be issued but the provisions of this Chapter shall not be deemed or construed to require the payment of a business tax:
(1) 
For conducting any business by any institution or organization which is conducted, managed or carried on wholly for charitable purposes and from which profit is not derived, either directly or indirectly by any person.
(2) 
For conducting any entertainment, concert, exhibition, or lecture on scientific, historical, literary, religious, or moral subjects, whenever the receipts thereof are to be distributed to any church or school or to any religious or benevolent purpose within the City.
(3) 
For conducting any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, state, county, or municipal organization or association whenever the receipts thereof are to be for the purpose and objects for which such organization or association was formed, and from which profit is not derived either directly or indirectly by any person.
(4) 
By any business which is exempt from payment of the business tax to municipal corporations under, on account, or by virtue of the provisions of the constitution or laws of the United States of America or of the State of California. Gross receipts from sales of alcoholic beverages are exempt from the business tax.
(5) 
By persons honorably discharged or honorably relieved from any of the Armed Forces of the United States of America, who are physically unable to obtain a livelihood by manual labor. Such persons shall be permitted to lawfully hawk, peddle or vend any goods, wares or merchandise (not prohibited by law) owned by him except spiritous, malt, vinous or other intoxicating liquor, without payment of any business tax whatsoever, and the City shall issue to the veteran without cost a business tax certificate, provided that the applicant as proof of his right to said exemption exhibited to the Finance Director or his or her representative, a certificate of honorable discharge from any of the Armed Services of the United States, a certificate of medical disability connected with such armed service, and two clear prints of a photograph of the applicant taken within the two year period immediately preceding the date of the application. The exemption applies to the veteran personally and shall not apply to a distributing or other business conducted by such veteran in which others are employed. Nothing in this Section shall be deemed to exempt any person, institution, organization or business from complying with the provisions of this code requiring a permit from the Council or proper board or officer to conduct, manage, or carry on any such lecture, entertainment, dance, concert, exhibition, show or business.
(6) 
By any person furnishing full or part time day care service to not more than six children.
(Ord. 2036 9-18-70; Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
Every person required to have a business tax certificate under the provisions of this ordinance shall register for a certificate with the Finance Director. The Registration Form shall contain:
(1) 
Name, home address, and home phone number of person or persons registering.
(2) 
Name and type of business, business phone number.
(3) 
The address where the business will be transacted or carried on.
(4) 
Information on gross receipts and such other information as may be necessary to issue the type of certificate required.
A person starting a new business or taking over an established business shall estimate the amount of gross receipts or other measure of tax due until he has been in business for one full calendar year. Such estimate shall be used in determining the amount of business tax to be paid by the registrant provided, however, the amount of business tax so determined shall be tentative only, and such person shall within sixty days after the expiration of the period for which the certificate was issued, furnish the Finance Director with a statement upon a form prescribed by him showing the actual gross receipts for the business during the period of the certificate. The correct business tax for the period shall then be ascertained and paid after deducting from the payment found to be due, that amount paid at the time the certificate was first issued.
(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
In all cases, the registrant for renewal of a certificate shall submit to the Finance Director for his or her guidance in ascertaining the amount of business tax to be paid, a sworn statement in the form prescribed by the Finance Director, setting forth such information concerning the business conducted by the registrant during the preceding year as may be reasonably required by the Finance Director to ascertain the amount of tax to be paid upon renewal, such statement to be submitted in advance for daily flat rate taxes, not later than January 31 for annual flat rate taxes, and not later than the last day of February for taxes computed on gross receipts.
(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
A business tax certificate and a Business License issued under the provisions of this Chapter shall contain the following information:
(1) 
Name of the person to whom the certificate or license is issued.
(2) 
Name and type of business certified or licensed.
(3) 
The place where such business is to be transacted and carried on.
(4) 
The date of expiration of such certificate or license.
(5) 
Such other information as may be necessary for the enforcement of the provisions of this Chapter.
(Ord. 01-14 10-2-01)
No statement shall be conclusive as to matters set forth therein, nor shall the filing of the same preclude the City from collecting by appropriate action such sum as is actually due and payable. The statement required and each of the several items therein contained are subject to audit and verification by the Finance Director or his or her authorized representatives who are hereby authorized to examine, audit, and inspect such books and records of any business or registrant for a certificate, to certify or ascertain the amount of business tax due. The information furnished or secured pursuant to this ordinance shall be confidential and any unwarranted disclosure or use of such information by any officer or employee of the City shall constitute a misdemeanor.
(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
If any person fails to file any statement within the time prescribed, or if after demand therefor made by the Finance Director, he or she fails to file a corrected statement, the Finance Director may elect to determine the amount of business tax due without such statement. In case such a determination is made, the Finance Director shall give notice of the amount so assessed by serving it personally or by depositing it in the Post Office at Inglewood, California, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within ten days after the mailing or serving of such notice make a request in writing to the Finance Director for a hearing on the amount of business tax assessed. If such a hearing is held and the applicant is not satisfied with the results, the applicant may appeal to the City Council within ten calendar days of notification of the results of the hearing.
(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
Any person aggrieved with respect to the assessment of a business tax may appeal to the Council by filing a notice of appeal with the Finance Director. The Finance Director shall request the City Clerk to calendar the matter for hearing by the Council not less than ten days thereafter. The Clerk shall give notice to such person of the time and place of hearing by serving it personally or by depositing it in the Post Office at Inglewood, California, postage prepaid, addressed to such person at his last known mailing address. The Council shall hear the applicant and then make a decision in the matter which shall be final.
(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
The Finance Director may for good cause shown, prior to the due date, extend the time for filing any required sworn statement for a period not exceeding thirty days, and in such case waive any penalty that would otherwise have accrued. The penalties provided in this ordinance shall not apply until after the expiration of the extended period; provided, however, that if the tax is not paid within such extended period, the penalties shall apply as if such extension had not been granted.
(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
No certificate or Business License issued pursuant to this Chapter is transferable between persons or locations. An issued certificate or Business License may be amended to apply to the transaction of business at a new location in the City only after meeting the requirements of Section 8-2 or 8-2.1 of this Code and after payment of a fifteen dollar ($15.00) transfer fee.
(Ord. 2450 9-13-83; Ord. 01-14 10-2-01)
A duplicate tax certificate or Business License may be issued to replace any certificate or license previously issued which has been lost or destroyed provided that the person files a statement of such fact and pays a fee of $15.
All certificates and/or Business Licenses must be displayed and exhibited as follows:
(1) 
A business at a fixed location in the City shall keep the certificate and/or Business License posted in a conspicuous place upon the premises where such business is carried on.
(2) 
A person not operating a business at a fixed location in the City, or by means of a motor vehicle, shall keep the certificate and/or Business License on his person at all times while transacting and carrying on the business for which the license was issued.
(3) 
A person transacting and carrying on business by means of a motor vehicle shall keep the tax certificate and/or Business License or such other means of certification, as the Finance Director may provide, firmly affixed upon each vehicle for which such certificate and/or license has been issued in such a manner as to be readily visible for inspection. Such tax certificate and/or Business License shall not be removed from the vehicle during the period for which the certificate and/or license is issued.
(4) 
Where a certificate and/or Business License is required for the operation of any coin-operated device, a sticker, provided by the Finance Director, shall be attached to each machine or rack of machines in a conspicuous place upon such machines and shall indicate the period for which the tax liability has been satisfied.
(Ord. 01-14 10-2-01; Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
Unless otherwise specifically provided, all annual flat rate business taxes shall be due and payable in advance on the first day of January of each year. Businesses commencing after the 16th day of March shall have the taxes prorated for the balance of the calendar period on a quarterly basis so that the tax shall be the full amount, three quarters, two quarters, or one quarter as the case may be. Any business conducted for more than fifteen days in any calendar quarter shall be taxed for the full quarter. Daily rate business taxes are due each day in advance.
Unless otherwise provided, all business taxes based on gross receipts shall be due and payable on the first day of January, for the current year.
All business tax certificates issued pursuant to the provisions of this Chapter shall expire at midnight on December 31st annually.
A penalty shall be applied for failure to pay the business tax due if it is determined to be delinquent as follows:
(1) 
Annual taxes based on a flat rate shall be delinquent if not paid by 5:00 p.m. on the last day of the month following the close of the previous taxing period. Annual taxes based on gross receipts shall be delinquent if not paid by 5:00 p.m. on the last day of the second month following the close of the previous taxing period. A penalty of ten percent of the tax due shall be added to the amount due on the first day of delinquency and an additional ten percent shall be added to the tax on the first day of each calendar month thereafter provided that the total amount of such penalty to be added shall not exceed fifty percent of the amount of tax due.
(2) 
Daily taxes shall be delinquent if not paid before the close of the City's business day on the day the tax was due and payable. A penalty of ten percent of the tax shall be added to the tax if not paid by that time and an additional one percent of the tax shall be added for each additional day of delinquency thereafter, provided that the total amount of such penalty to be added shall in no event exceed fifty percent of the amount of tax due.
(Ord. 2225 6-24-75)
If it is found that additional tax is due from any person, the Finance Director shall bill the person for such amount and this amount must be paid within ten days after such billing. If it is found that there is an overpayment of taxes imposed by this ordinance in whole or in part, the Finance Director shall notify the person making such overpayment within thirty days from date of discovery of overpayment, and a claim for refund must be filed within a period of one year from the last day of the calendar month following the period for which the overpayment was made. Upon filing of such a claim and when he determines that an overpayment has been made, the Finance Director, with the approval of the City Council, may refund the amount overpaid or the overpayment may be applied to any subsequent tax due.
(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
It shall be the duty of the Finance Director, and he or she is hereby directed to enforce each and all of the provisions of this Chapter. The Chief of Police and the City Attorney shall render such assistance in the enforcement hereof as may be required by the Finance Director or the City Council.
The Finance Director in the exercise of authority and acting through his authorized assistants, as well as the Police Department, shall ascertain that all places of business in the City comply with the provisions of this Chapter.
The Finance Director and each and all of his assistants and any police officers shall have the power and authority to enter free of charge, and at any reasonable time, any place of business required to have a tax certificate and/or a Business License herein, and demand an exhibition of its tax certificate and/or Business License. Any person having such tax certificate and/or license issued, in his possession or under his control, who willfully and wrongfully fails to exhibit the same on demand, or who willfully and wrongfully refused to exhibit necessary books and records, as required by the Finance Director or any assistant, or the Police Department shall be guilty of a misdemeanor. It shall be the duty of the Finance Director and each of his or her assistants or the Police Department to cause a complaint to be filed against any and all persons found to be violating any of said provisions.
The Finance Director or his or her designated representative may seal the coin openings or slots of any vending machines, coin-operated amusement devices, coin-operated service machines or any other coin-operated device not otherwise exempted from the provisions of this Chapter which is found available to the public for operation and to which no city certificate and/or Business License is attached thereto.
It shall be unlawful for any person to remove any such seals or operate any machines so sealed. A service charge of $10 shall be paid to the City by the owner or operator of any such machine or device for the removal of such seals. Upon payment of the required business tax and ten dollar ($10.00) service charge, the Finance Director or his or her designated representative shall remove such seals.
Final building inspection approvals shall be issued only when it is ascertained by the Building Department that all tax liability of the general contractor or building contractor and all subcontractors, employed by either or both such contractors, have been fully satisfied.
(Ord. 2113 7-7-72; Ord. 01-14 10-2-01; Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
The Finance Director may adopt reasonable rules and regulations pertaining to the enforcement of the provisions of this ordinance. Rules so promulgated and adopted shall be in writing and filed in the office of the Finance Director.
(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
All remedies prescribed hereunder shall be cumulative and the use of one or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions hereof.