Chapters 1 through 5 of Article VI of the Lakewood Municipal Code are hereby enacted as a business license law of the City of Lakewood, and may be referred to as the "Business License Law" or the "Business License Ordinance." In enacting this ordinance it is the intention of the City Council to place in one part of the Lakewood Municipal Code all regulations and revenue provisions pertaining to businesses, professions and trades. This has been done primarily for the purpose of convenience and organization. It is the intention of the City Council in enacting the Business License Law that the revenue provisions thereof be severable and independent of all regulatory provisions herein contained. In enacting Chapter 5 imposing a tax on the privilege of conducting business within the City the City Council has classified businesses reasonably for the purpose of revenue and taxation, and not for any purpose of regulation. The regulatory provisions, except incidental to the collection of taxes, of the Business License Law are contained in separate Chapters 3 and 4, and the City Council in enacting the regulatory provisions therein contained has considered those areas in which it is preempted from enacting regulations and has adopted the regulations therein contained in the exercise of its police power for the protection of the public health, safety and welfare. Any permit fees required under Chapters 3 and 4 were imposed not for the purposes of revenue, but on the basis of a reasonable relationship to the cost of investigation and enforcement.
[Added by Ord. 75-14]
"Business" as used in this ordinance includes professions, trades, occupations and all and every kind of calling, whether or not carried on for profit.
This Article shall apply to all persons conducting business within the City, whether or not such person maintains a fixed place of business within the City, and whether or not said person may primarily conduct his business elsewhere. A person shall be deemed to be conducting business within the City if he, or his agents, or employees, offer, solicit, sell, contract, construct, make, deliver, repair or perform any acts or services in respect to said business within the City of Lakewood, another person conducting, managing or carrying on a business within the City shall not be deemed doing business within the City.
The following businesses, professions, trades and callings are further defined for the purposes of this Article.
Includes every person erecting, installing, maintaining billboards, or operating any other advertising sign, sign device, design, or statuary erected to attract the attention of the public and visible from any street or other public place.
The following definitions shall apply in respect to handbills:
COMMERCIAL HANDBILL1. 2. 3. 4.
Is any printed or written matter, any sample or device, dodger, circular, leaflet, pamphlet, paper, booklet or any other printed or otherwise reproduced original or copies of any matter or literature:
Which advertises for sale any merchandise, product, commodity or thing; or
Which directs attention to any business or mercantile or commercial establishment, or other activity, for the purpose of either directly or indirectly promoting the interest thereof sales; or
Which directs attention to or advertises any meeting, theatrical performance, exhibition, or event of any kind for which an admission fee is charged for the purpose of private gain or profit; but the terms of this clause shall not apply where an admission fee is charged or a collection is taken up for the purpose of defraying the expense incidental to such meeting, theatrical performance, exhibition or event of any kind, when either the same is held, given or takes place in connection with the dissemination of information, politics or religion.
Commercial handbills as herein defined shall not include noncommercial handbills.
NONCOMMERCIAL HANDBILL
Is any printed matter, any sample or device or dodger, circular, leaflet, pamphlet, newspaper, magazine, paper, booklet or any other printed or otherwise reproduced original or copies of any matter of literature which contains therein information, news intelligence, appeal, notice, fiction, biography, religion, political, civic, or any or part of the foregoing, and every sort of publication which affords the vehicle of information and opinion. The provisions of this Article shall not apply to noncommercial handbills or to mixed commercial and noncommercial handbills unless the noncommercial features were added to a predominant commercial handbill for the sole purpose of evading the regulations of this Code.
ADVERTISING BY DISTRIBUTING HANDBILLS
Includes every person operating the business of distributing commercial handbills.
DISTRIBUTOR OF COMMERCIAL HANDBILLS
Shall mean and include any person, whether a principal or employee, who actually carries, delivers, places and distributes any commercial handbill.
Includes every person operating a business of advertising by posting, sticking, tacking, affixing or painting bills or signs for the purpose of advertising any person, event or product within the City of Lakewood, except billboards, outdoor advertising, or in connection with the business premise of any person advertising goods or services or events occurring on said premises.
Includes carrying on the business of advertising by means of a searchlight, stereoscope, biograph, moving picture or any similar device; provided that nothing in this section shall be construed to affect or apply to any person who shall be liable for and pay the license under any provision of this Article, and who shall use a stereoscope, biograph, or moving picture or any similar device for the purpose of advertising goods, wares, or merchandise of the business of said person only.
Includes every person operating the business of advertising by means of any vehicle containing amplifiers, phonographs, loud speakers, microphone, broadcasting radio, or device for public address or carrying advertising signs, and which is used for advertising upon the public streets or public grounds of the City the sale of goods, wares, merchandise or any event to which an admission charge will be imposed.
Is a fixed place of business where any goods, wares, or merchandise are sold or offered for sale or trade by public outcry or auction.
Means a person who for compensation engages in the business of repairing or diagnosing malfunction of motor vehicles as defined in the Business and Professions Code of the State of California.
Includes every person engaged in the business of selling any goods, wares or merchandise advertised or designated as bankrupt stock, bankrupt sales, damaged goods sales or closing out sales, or designated as sheriffs assignee, creditors, bankrupts, cosignees, trustees, receivers, damaged goods, bankrupt, or closing out of business sales, or special sale of damaged goods, damaged by fire, water or otherwise. The aforementioned definition shall not apply to any sale actually in good faith conducted by the sheriff or a creditor or trustee in bankruptcy, or in accordance with the order of any court, or to any sale conducted by a business for which a business tax certificate has been previously issued by the City to conduct a business within the City, other than a bankrupt stock, bankrupt sale, damaged goods or closing out sale by reason of its own bankruptcy, contemplated bankruptcy, going out of business, or by reason of actual damage to goods held by it by reason of actual damage to goods held by it by reason of fire, water, or otherwise, on said premises.
[Amended by Ord. 98-9]
Means any place open to the public where billiards, bagatelle or pool is played, or in which any billiard, bagatelle or pool table is kept and persons are permitted to play or do play thereon, whether any compensation or reward is charged for the use of such table or not. Excluded from this definition and the regulations imposed by this code on public billiard and pool hall is the maintenance of no more than three (3) billiard, bagatelle or pool tables in a cafe or restaurant, bar, cocktail lounge or in any place offering alcoholic beverages for consumption on the premises, provided, however, each such table where coin-operated shall be included in determining the maximum number of coin-operated amusement devices allowed on the premises
Includes operating a manicuring, shampoo, hairdressing, facial massage, or beauty parlor, or any establishment where surplus hair, moles or other facial blemishes are removed or eradicated.
Includes every person engaged in the business of giving beauty treatments, massage, manicuring, shampooing, or hairdressing, or removing or eradicating surplus hair, moles, warts, or other facial blemishes, by going from house to house or place to place.
[Added by Ord. 76-13]
Are those authorized pursuant to Section 19, Article IV of the State Constitution and Section 326.5 of the Penal Code, where a permit has been issued and maintained in accordance with the terms and provisions of this Article. "Bingo" means a game of chance in which prizes are awarded on the basis of designated numbers or symbols on a card which conform to numbers or symbols selected at random.
Includes every person advertising by sign, circular, handbill, newspaper, periodical, magazine or other publication, or by any other means whatsoever, the telling of fortunes, forecasting of futures or furnishing any information not otherwise obtainable by the ordinary processes of knowledge, for or without pay, by means of any occult of psychic power, faculty or force, clairvoyance, clairaudience, cartomancy, psychology, psychometry, phrenology, spirits, mediumship, seership, prophecy, augury, astrology, palmistry, necromancy, mind-reading, telepathy, or other craft art, science, cards, talisman, charm, potion, magnetism, magnetized article or substance, gypsy cunning or foresight, crystal gazing, oriental mysteries or magic of any kind or nature, or engaging in, practicing or carrying on any art, profession or business, the advertisement and practice of which is regulated by this Article. Excepted from the aforementioned definition are the following:
The provisions of this Article shall not apply to any person solely by reason of the fact that he is engaged in the business of entertaining the public by demonstrations of mindreading, mental telepathy, thought conveyance, or the giving of horoscopic readings, at public places and in the presence of and within the hearing of other persons and at which no questions are answered, as part of such entertainment, except in a manner to permit all persons present at such public place to hear such answers, when not conducted in connection with the business of telling fortunes. Nothing in this section, however, shall be construed as exempting any person from the payment of the applicable license fee, if any, required to be paid by the licensing provisions of this Article.
No person shall be required to pay any fee or take out any license for conducting or participating in any religious ceremony or service when such person holds a certificate of ordination as a minister, missionary, medium, healer, or clairvoyant from any bona fide church or religious association maintaining a church and holding regular services and having a creed or set of religious principles that is recognized by all churches of like faith; provided, further, that the fees, gratuities, emoluments, and profits thereof shall be regularly accounted for and paid solely to or for the benefit of the church or religious association; provided, further, that the person holding a certificate of ordination from such bona fide church or religious association, as set forth in this section, shall, before practicing the profession specified in this Article, file with the Director of Finance a certified copy of his certificate of ordination with his name, age, and street address in this City where he intends to carry on his business. Such bona fide church or religious association, as defined in this section, may, however, pay to its ministers, missionaries, mediums, or workers a salary or compensation based upon a percentage basis; provided, that the agreement between the church and the minister, missionary, medium or worker, is embodied in a resolution and transcribed in the minutes of such church or religious association.
[Added by Ord. 84-7]
No person shall be required to pay any fee or take out any license for carrying on the art of reading tea leaves in any bona fide, regularly established restaurant, for the purpose of amusement to the patrons of the restaurant, where no charge for such readings is made.
[Added by Ord. 2005-5]
For which a permit is required is any group of attractions such as transient ferris wheels, scenic railways, merry-go-rounds, swings, open air amusement devices, games of skill, and other like or similar exhibitions provided by private persons or organizations, as distinguished from the City or other public agencies. This definition of carnival shall not be deemed to include a kiddie ride or park for children where said kiddie ride or children's park is located in a proper zone, and which kiddie ride or children's park is operated in full compliance with all applicable provisions of this Code.
Is any room or area provided in any public place or private business establishment for the purpose of child care and not otherwise coming within the definition of private day school or day nursery or private boarding school or children's boarding home or foster care home.
As used in this Article shall mean the Director of Finance or other City officer charged with administration of this Article.
Every person conducting, carrying on, or managing a business who is, or is required to be licensed by the State of California, and who undertakes to, or submits bids to, or does himself, or by or through others, constructs, alters or repairs, adds to, subtracts from, improves, removes, erects or demolishes any structure, building, highway, road, roadway, excavation, or other structure, project, development or improvement, or does any part thereof, including the erection of scaffolding or other structures, or works in connection therewith, including plumbing, electrical, heating, and related construction or repair activities required to be licensed by the State of California.
Any "contractor" as above defined, conducting or carrying on the business of selling goods, wares or merchandise as a retailer or wholesaler, in addition to his contracting business, shall, in addition to the contractor's business tax certificate provided in this Article secure a certificate for such retail or wholesale business as required in this Article.
The term "contractor" as used in the section, includes subcontractors and specialty contractors, and whether operating within the City or from outside the City with no fixed place of business with the City, but conducting business within the City as defined in the Article.
Shall mean and include the engaging in, carrying on, owning, maintaining, managing or operating any business, trade, art, profession, calling, employment, occupation, or any commercial, industrial or professional pursuit or vocation.
Means the business tax payment certificate issued to the taxpayer upon the payment of the business tax provided for in Chapter 5. It is not a permit to engage in business. In those cases where by the provision of this Article a permit is required to engage in business, such a permit must be obtained before the tax payment certificate may be issued.
Means a gathering of persons in or upon any premises where dancing is permitted either as a main purpose for such gathering or as an incident to some other purpose and to which premises the public is admitted.
Means a place where dancing is permitted, whether for profit or not for profit, and to which the public is admitted either with or without charge, or at which the public is admitted either with or without charge, or at which the public is allowed to participate in the dancing, either with or without charge, or at which the public is allowed to participate in the dancing, either with or without charge.
Means a gathering of persons in or upon any premises where dancing is permitted whether as a main purpose for such gathering or as incidental to some other purpose, and to which premises only members, pupils or bona fide guests of a particular club, or organization are admitted provided, however, that dancing by occupants of and guests at a private residence shall not be considered a "private dance" as defined herein.
Means any club or association of persons which conducts dances, other than public dances, for its members or bona fide guests.
Means any school, class or classes wherein dancing is the principal subject taught.
Means an individual public dance or private dance conducted by any person, dancing club dancing school, or association of persons, dancing clubs, or dancing schools, which dance, if authorized, will result in not more than three such dances being held by such person or group in any three-month period.
Means a public dance or a private dance to which persons under the age of twenty-one years are admitted as participants.
Shall mean any cafe, food establishment or public eating place as defined in this Chapter where food or frozen dessert, or beverage or drink is delivered to, or served directly, or sold to anyone for consumption on the premises at tables or stands in the open or unenclosed area or in any vehicles stopped, standing or parked upon the premises, or in or upon any street, alley, land, parking area or grounds immediately adjacent to said premises, or for consumption off the premises.
A building or portion thereof used by one family and containing but one kitchen.
Shall be defined as any apartment, court, building or group of buildings which are rented, leased, let or hired out to be occupied as the home or residence of the tenants therein. This definition shall not include cooperatively owned multiple dwellings wherein all units are individually owned, including condominiums.
Multiple dwellings have both units that are individually owned and units that are held out for rental shall be taxed only on the basis of the number of units rented or held out for rental. |
Means all persons engaged in the operation or conduct of any business and includes any member of the owner's family, agent, manager, solicitor, and any and all other persons employed or working in said business.
In determining the number of employees for the purpose of fixing the amount of business tax due under this Article, the employer shall take the number of employees earning wages during the pay period ending nearest the fifteenth day of each month as shown by Form DE-3 of the State of California, Department of Employment, or any other form which may hereafter be adopted for reporting payment due under the Unemployment Insurance Act for each month of the previous fiscal year, adding the same, and dividing by twelve. If the employer has been in business less than one year, he may use the average number of employees as shown by said form for the last quarter.
[Amended by Ord. 98-9]
As used in this Article means any act, play, revue, pantomime, scene, song, dance, act, song and dance act, nude or semi-nude entertainment for which a permit is required herein, fashion shows for which a permit is required herein, D.J. (disk jockey) or any use of a microphone and/or any amplification system, instrumental or recorded music, sing along or karaoke, or poetry recitation performed by one or more persons, whether or not such person or persons are compensated for said performance, and where performed in a place of entertainment.
[Added by Ord. 98-9]
Is any premises in the commercial or less restrictive zone of this City where entertainment is conducted exclusive of churches, educational facilities, or facilities owned, maintained or controlled by any governmental agency.
Is a room, building, or other structure where automobiles are kept or stored by the public, or where a charge is made for such storage or keeping of automobiles.
Include the selling or delivering of kerosene, gasoline, benzine, distillate, stove distillate, furnace distillate, or any or all other petroleum products by means of tank wagons, tank truck, or other vehicles.
As used in this Article shall mean any individual, firm or corporation engaged in the activity of painting upon public curbs, streets, roadways, sidewalks, or other public property, house numbers or house addresses or other printed or painted material.
Has reference to laundromats and cleaning machines, whether or not coin operated, provided for the use of anyone for washing, or drying, or cleaning personal property.
Is an individual engaged in the act of guarding property as the owner, member or employee of a private patrol system or street patrol system.
A person who guards property and who is not a member or serving in the function of a Private Patrol System or Street Patrol System, and is employed exclusively and regularly by one employer in connection with the affairs of such employer, and where there exists an employer-employee relationship.
Is any institution or establishment providing a course of training similar to that given in any grade or public school from kindergarten to the twelfth grade, inclusive, but shall not include any institution or establishment maintained by any public school or any parochial school.
Is any institution or establishment providing day care and instruction for children between the ages of 2 and 4 years and 6 months inclusive, but shall not include any Day Nursery or Day Nursery School maintained by any public school or Governmental Agency.
Is any institution or establishment providing room and board and giving a course of training similar to that given in any grade or public school, from kindergarten to the twelfth grade, inclusive, but shall not include any institution or establishment maintained by any public school.
Is any institution or establishment providing room and board for the reception and care of children under the age of eighteen years regardless of sex and when such children are unrelated to the caretaker, in the absence of parents or guardians, and with or without compensation.
Any place where sandwiches, lunches, food or drink of any and all kinds are prepared for sale or gift to the public, whether sold or given or consumed on the premises where prepared or not.
Shall mean and include any person engaged in the business of offering to the public services other than professional services for compensation.
Includes any person, firm or corporation in the business or engaged in selling or taking orders for, or offering to sell, or to take orders for, goods, wares or merchandise, or services, or anything of value, to be performed or delivered in the future, or performing services which require further development, confirmation or completion elsewhere than at the place where the order was taken.
"Peddler" as used in this Article includes any person, firm or corporation in the business of, or engaged in selling, peddling, or offering to peddle or sell goods, wares or merchandise within the City of Lakewood. |
Notwithstanding the foregoing, any commercial traveler whose business is limited to goods, wares and merchandise sold or dealt in at wholesale in this State, and who does not have a fixed place of business within the City, is exempted from the provisions of this Article. |
Shall be defined as any building, group of buildings or court, which are rented, leased, let or hired out for the purpose of conducting business therein. Multiple business rentals having both units that are individually owned, and units that are held out for rental, shall be taxed only on the basis of the number of units rented or held out for rental.
As used in this Article "gross receipts" shall include the total of amounts actually received or receivable from sales, and the total amount actually received or receivable for the performance of any act or service 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 a part of or in connection with the sale of materials, goods, wares or merchandise. Included in "gross receipts" shall be all receipts, cash, credits and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or loss or other expense whatsoever.
Excluded from "gross receipts" shall be the following:
Cash discounts allowed and taken on sales.
Credit allowed on property accepted as part of the purchase price, and which property may later be sold.
Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser.
Such part of the sales price or property returned by purchaser upon rescission of the contract of sale as is refunded either in cash or by credit.
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 has furnished the collector with the names and addresses of the others and the amounts paid to them.
Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded.
As a real estate agent or broker, the sales price of real estate sold for the account of others except that portion which represents commissions or other income to the agent or broker.
As a retail gasoline dealer, a portion of his receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provisions of Part 2 of Division 2 of the Revenue and Taxation Code of the State of California, or any successor part or section thereof.
As a retail gasoline dealer, the special motor fuel tax imposed by Section 4041 of Title 26 of the United States Code, or any successor section thereto, if paid by the dealer or collected by him from the consumer or purchaser.
As used in the Business License Law, "sale" shall include the transfer in any manner or by any means whatsoever of title to property for a consideration; serving, supplying or furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall likewise be deemed a sale. The foregoing definitions shall not be deemed to exclude any transaction which is, or which, in effect, results in a sale within the contemplation of law.
As used in the Business License Law "sworn statement" shall mean an affidavit sworn to before a person authorized to take oaths, or a declaration or certificate made under penalty of perjury.
As used in this Article, "theatre" includes concert hall or other similar establishment which is primarily devoted to theatrical performances and shall mean a building, playhouse, room, hall or place having permanently affixed seats, 500 seats or more, so arranged that a body of spectators can have an unobstructed view of the stage, upon which theatrical or vaudeville or similar performances are given and in which the serving of food and/or beverages is clearly incidental to such performances and where no other form of service is supplied to the patrons or guests thereof.
As used in this Article "Rebound Tumbling Equipment" means a fabric bed or surface designed to provide resilience by virtue of its own elasticity or that provided by an elastic or spring suspension system or both, within a stable and tested frame, and intended to be used for jumping, bouncing or acrobatic tumbling.
As used in this Article "Rebound Tumbling Center" means a place where rebound tumbling equipment is provided and maintained for public use.
Means any person engaging in, conducting, managing or carrying on the business of buying, selling or offering for sale, consigning to be sold, or otherwise dealing in motor vehicles as the term "motor vehicles" is defined in the State Vehicle Code, which have either been driven one hundred miles or more.
Is every device in, upon or by which any person or property is or may be transported or drawn upon a public highway, excepting devices moved by human power or used exclusively upon stationary rails or tracks.
Shall mean the sale of goods, wares or merchandise for the purpose of resale and there is no sale to the ultimate consumers.
Shall mean the business of making, developing, assembling or packaging of any machine, device, article, thing, commodity, good, ware, merchandise, products, equipment, material or substance for sale or distribution to the public either at wholesale or retail.
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, and shall include the services rendered by any person engaged in the practice of law, medicine, surgery, dentistry, accounting, engineering, mortuary, hospital, architecture, chemistry, geology, and the like.