There is hereby imposed a business tax as a license fee on each business, profession, trade, occupation or calling as defined in this Article in the amounts hereinafter prescribed. The letter "a" following the fee shall indicate an annual fee, the letter "d" shall indicate a daily fee, the letter "m" shall indicate a monthly fee, the letter "q" shall indicate a quarterly fee, and the letter "w" shall indicate weekly fees.
[Added by Ord. 75-14]
It shall be unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the City without having first procured a business tax certificate from said city to do so and paying the tax hereinafter prescribed, or without complying with any and all of the applicable provisions of this Article. This Section shall not be construed to require any person to obtain a certificate prior to doing business within the City if such requirement conflicts with applicable statutes of the United States or the State of California. Persons not so required to obtain a certificate prior to doing business within the City shall nevertheless be liable for the payment of any tax imposed upon such activity by this Chapter.
The provisions of this Chapter and the business license tax imposed is enacted solely to raise revenue for municipal purposes and is not intended for regulation.
A separate tax certificate must be obtained for each branch establishment or separate place of business. Each certificate shall identify the type of business certified thereby at the location, provided that warehouses, distributing, pre-fabricating and service facilities used in connection with and incidental to a business certified under the provisions of this ordinance shall not be deemed to be separate places of business or branch establishments. A person conducting or managing two or more types of businesses at the same location may at his option pay only one combined gross receipts tax calculated under the Gross Receipts Classification "A" tax rate schedule except that additional tax of $8.50 for each additional type of business shall be paid on issuance.
When any person shall by use of signs, circulars, cards, telephone book, or newspapers, advertise, hold out, or represent that he is in business in the City, or when any person holds an active license or permit issued by a governmental agency indicating that he is in business in the City, and such person fails to deny by a sworn statement given to the Director of Finance that he is not conducting a business in the City, after being requested to do so by the Director of Finance, then these facts shall be considered prima facie evidence that he is conducting a business in the City.
None of the business taxes provided for by this ordinance shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitutions of the United States and State of California.
In any case where a business tax is believed by a registrant for a certificate to place an undue burden upon interstate commerce or be violative of such constitutional clauses, he may apply to the Director of Finance for an adjustment of the tax. Such application may be made before, at, or within six months after payment of the prescribed business tax. The registrant shall, by sworn statement and supporting testimony, show this method of business and the gross volume or estimated gross volume of business and such other information as the Director of Finance may deem necessary in order to determine the extent, if any, of such undue burden or violation. The Director of Finance shall then conduct an investigation, and after having first obtained the written approval of the City Attorney, shall fix as the business tax for the registrant, an amount that is reasonable and nondiscriminatory, or if the business tax has already been paid, shall order a refund of the amount over and above the business tax so fixed. In fixing the business tax to be charged, the Director of Finance shall have the power to base the business tax upon a percentage of gross receipts or any other measure which will assure that the business tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the business tax as prescribed by this ordinance. Should the Director of Finance determine the gross receipts measure the time of termination of registrant's business in the City, or at the end of each three-month period, a sworn statement of the gross receipts and pay the amount of business tax therefor, provided that no additional business tax during any one calendar year shall be required after the registrant shall have paid an amount equal to the annual business tax as prescribed in this Chapter.
Nothing in this Chapter shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or of the State of California from the payment of such taxes as are herein prescribed. Any public utility operating in the City which is required to make payments under a franchise agreement with the City is exempt from the taxes imposed by this Chapter.
Any person claiming an exemption pursuant to this section shall file a sworn statement with the Director of Finance stating the facts upon which exemption is claimed, and in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this Chapter.
The Director of Finance shall, upon a proper showing contained in the sworn statement, issue a certificate to such person claiming exemption under this section without payment to the City of the business tax required by this Chapter.
The Director of Finance, after giving notice and reasonable opportunity for hearing to a registrant, may revoke any certificate granted pursuant to the provisions of this section upon information that the registrant is not entitled to the exemption as provided herein.
The provisions of this ordinance shall not be deemed or construed to require the payment of a business tax to conduct, manage or carry on any business, occupation or activity from any institution or organization or persons who fall within any of the following classifications:
A.
The business is conducted, managed or carried on wholly for the benefit of charitable purposes and from which profit is not derived, either directly or indirectly, by any individual; nor shall any business tax be required for the conduct of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious or moral subjects within the City whenever the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated to any church or school or to any religious or benevolent purpose; nor shall any business tax be required for the conduct of any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, State, County or municipal organization or association whenever the receipts of any such entertainment, dance, concert, exhibition or lecture are to be appropriated 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 individual; provided, however, that nothing in this section shall be deemed to exempt any such organization or association from complying with any of the provisions of this Chapter requiring certificate to conduct, manage or carry on any profession, trade, calling or occupation.
B.
Registrant is a group of residents of the City who are organized solely and exclusively for benevolent, charitable, religious, scientific, educational, historical, cultural or recreational purposes, and not for profit and all receipts, less allowable expenses, are used exclusively within the City for the purpose mentioned in this paragraph.
C.
Application to Certain Teachers. The provisions of this ordinance shall not require the payment of a business tax for the teaching of musical, artistic or educational subjects when the following conditions exist:
[Amended by Ord. 2024-1]
1.
The teaching is done at the residence of the teacher or at the residence of the pupil or at a public building under an agreement with City to provide teaching of certain recreation classes for the general public welfare.
2.
The teacher employs no assistants, does not display an advertising sign at the residence, and does not make a general practice of selling merchandise in connection with the teaching.
3.
The teaching is performed by and on behalf of an individual not associated with, represented by, or in operation of a business entity such as a Corporation, LLC, DBA or Partnership.
In any case where the general intent of this section will be carried out and the general public welfare will be served, the Director of Finance may authorize the issuance of a tax-free certificate.
Any person claiming an exemption pursuant to this section shall file a sworn statement with the Director of Finance stating the facts upon which exemption is claimed, and in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this ordinance.
Those individuals or firms exempted by the above paragraphs engaged in other business activities not exempted by applicable statutes of the United States or of the State of California shall pay business taxes as prescribed herein on the portion of business activities not exempted.
D.
Veteran Vendors. Every veteran of the United States military service who has received an honorable discharge, or a release from active duty under honorable conditions, from such service may hawk, peddle or vend any goods, wares or merchandise owned by him, except spirituous malts, venous or other intoxicating liquor, without payment of any business tax under this Chapter.
D-1.
Disabled Veterans. Any veteran of the Spanish-American War, World War I, World War II, the Korean Conflict, and the Conflict in Southeast Asia, who is a resident of the City, and is disabled as the result of said service shall be entitled to the following exemption from payment of business license taxes:
1/4 disabled - $75.00 exemption per license year.
1/2 disabled - $100.00 exemption per license year.
3/4 or more disabled - $125.00 exemption per license year.
[Added by Ord. 76-3]
E.
Blind. No blind person who is certified as blind by the State, and engaged in retail sales, wholesale merchandising or manufacturing, shall be required to pay any business license tax.
F.
Occasional and Incidental Business. Any person otherwise required to pay a business license tax pursuant to this Chapter who does not have a fixed place of business within the City, and who is called into the City, or called upon to perform a service or act within the City, which is merely occasional or incidental to a business being conducted outside the City, shall be exempt from payment of any business license tax pursuant to this Chapter. The City Council hereby finds that "occasional and incidental" shall have the following meaning:
1.
Delivery from outside the City to a point within the City or delivery from a point within the City to a place outside the City of goods, wares, merchandise, food products or personal property of any nature where five or less such deliveries are made within any calendar year.
2.
The performance of acts or services of any emergency nature in order to protect the health, life, property or rights of anyone living, residing, owning property, or being situated within the City, and where performed five or less times within the City during any calendar year.
G.
Minors. Minors engaged in part-time business activities otherwise requiring payment of a business license pursuant to this Chapter on application shall be entitled to exemption from payment of said business license tax, but shall be subject to all permit and registration procedures, except as follows:
1.
Any minor engaged in part-time activity of soliciting or peddling or distributing commercial handbills, and who has not been employed, procured or engaged for such activity by any person over the age of eighteen (18) years.
2.
Any minor engaged in part-time peddling, soliciting or distributing commercial handbills and where employed by a person having a permit to engage in such activities under the provisions of this Article shall be exempt from the permit requirement of this Article provided the Director of Finance has issued to said minor a free license fully identifying said minor and said activity. Upon application and compliance with the provisions of this Section, the Director of Finance shall issue such free license.
H.
Endorsement. Whenever the Director of Finance shall issue any tax free certificate provided for in this Chapter, the person to whom said certificate is issued shall endorse thereon his signature in ink in the presence of the Director of Finance or his authorized deputy, and no such tax free certificate shall be transferable.
Upon a person registering for the first certificate to be issued hereunder or for a newly established business, such person shall furnish to the Director of Finance setting forth the following information:
A.
The exact nature or kind of business for which a certificate is requested.
B.
The place where such business is to be carried on, and if the same is not to be carried on at any permanent place of business, the places of residences of the owners of same;
C.
In the event that registration is made for issuance of a certificate to a person doing business under a fictitious name, the registration shall set forth the names and places of residences of those owning said business;
D.
In the event that the registration is made for the issuance of a certificate to a corporation or a partnership, the registration shall set forth the names and places of residences of the officers or partners thereof;
E.
In all cases where the amount of business tax to be paid is measured by gross receipts, the registration shall set forth such information as may be therein required and as may be necessary to determine the amount of the business tax to be paid by the registrant;
F.
Any further information which the Director of Finance may require to enable him to issue the type of certificate registered for.
If the amount of the business tax to be paid by the registrant is measured by gross receipts, he shall estimate the gross receipts for the period to be covered by the certificate to be issued. Such estimate, if accepted by the Director of Finance as reasonable, shall be used in determining the amount of business tax to be paid by the registrant; provided, however, the amount of the business tax so determined shall be tentative only, and such person shall, within thirty (30) days after the expiration of the period for which such certificate was issued, furnish the Director of Finance with a sworn statement, upon a form furnished by the Director of Finance, showing the gross receipts during the period such certificate, and the business tax for such period shall be finally ascertained and paid in the manner provided by this ordinance for the ascertaining and paying of renewal business taxes for other businesses, after deducting from the payment found to be due, the amount paid at the time such first certificate was issued.
The Director of Finance shall not issue to any such person another certificate for the same or any other business, until such person shall have furnished to him the sworn statement and paid the business tax as herein required.
In all cases, the registrant for the renewal of a certificate shall submit to the Director of Finance for his guidance in ascertaining the amount of the business tax to be paid by the registrant, a sworn statement, upon a form to be provided by the Director of Finance, setting forth such information concerning the registrant's business during the preceding year as may be required by the Director of Finance to enable him to ascertain the amount of the business tax to be paid by said registrant pursuant to the provisions of this Chapter.
A business tax certificate issued under the provisions of this Chapter shall contain the following information:
A.
The name of the person to whom the certificate is issued.
B.
The name and type of business certified.
C.
The place where such business is to be transacted and carried on.
D.
The date of the expiration of such certificate.
E.
Such other information as may be necessary for the enforcement of the provision of this ordinance.
Whenever the tax imposed under the provisions of this Chapter is measured by the number of vehicles, devices, machines or other pieces of equipment used, or whenever the business tax is measured by the gross receipts from the operation of such items, the Collector may issue only one certificate; provided that he may issue for each tax period for which the business tax has been paid one identification sticker, tag, plate, or symbol for each item included in the measure of the tax or used in a business where the tax is measured by the gross receipts from such items.
No statements shall be conclusive as to the 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 hereunder. Such statement and each of the several items therein contained shall be subject to audit and verification by the Director of Finance, his deputies, or authorized employees of the City, who are hereby authorized to examine, audit and inspect such books and records of any person registering for certification, as may be necessary in their judgment to verify or ascertain the amount of business tax due.
All persons subject to the provisions of this Chapter shall keep complete records of business transactions, including sales, receipts, purchases, and other expenditures, and shall retain all such records for examination by the Director of Finance. Such records shall be maintained for a period of at least three years. No person required to keep records under this Section shall refuse to allow authorized representatives of the Director of Finance to examine said records at reasonable times and places.
It shall be unlawful for the Director of Finance or any person having an administrative duty under the provisions of this Chapter to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any person required to obtain a certificate, or pay a business tax, or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth in any statement or registration, or to permit any statement or registration, or copy of either, or any book containing any abstract or particulars thereof to be seen or examined by any person. Provided that nothing in this section shall be construed to prevent:
A.
The disclosure to, or the examination of records and equipment by another City official, employee, or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this Chapter or collecting taxes imposed hereunder;
B.
The disclosure of information to, or the examination of records, by Federal or State officials, or the tax officials of another City or County, or City and County, if a reciprocal arrangement exists, or to a grand jury or court of law, upon subpoena;
C.
The disclosure of information and results of examination of records of particular taxpayers, or relating to particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any business tax liability of the particular taxpayers to the City.
D.
The disclosure after the filing of a written request to that effect, to the taxpayer himself, or to his successors, receivers, trustees, executors, administrators, assignees and guarantors if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax, or amounts of tax required to be collected, interest and penalties; further provided, however, that the City Attorney approves each such disclosure and that the Collector may refuse to make any disclosure referred to in this paragraph when in his opinion the public interest would suffer thereby;
E.
The disclosure of the names and addresses of persons to whom certificates have been issued, and the general type or nature of their business;
F.
The disclosure by way of public meeting or otherwise of such information as may be necessary to the City Council in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of business taxes, or submits an offer of compromise with regard to a claim asserted against him by the City for business taxes, or when acting upon any other matter.
G.
The disclosure of general statistics regarding taxes collected or business done in the City.
If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the Director of Finance he fails to file a corrected statement, of if any person subject to the tax imposed by this Chapter fails to file a corrected statement, of if any person subject to the tax imposed by this Chapter fails to register for a certificate, the Director of Finance may determine the amount of business tax due from such person by means of such information as he may be able to obtain.
If the Director of Finance is not satisfied with the information supplied in statements or registrations filed, he may determine the amount of any business tax due by means of any information he may be able to obtain.
If such a determination is made the Director of Finance shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Lakewood, California, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within fifteen (15) days after the mailing or serving of such notice, make application in writing to the Director of Finance for a hearing on the amount of the business tax. If such application is made, the Director of Finance shall cause the matter to be set for hearing within fifteen (15) days before the City Council. The Director of Finance shall give at least ten (10) days' notice to such person of the time and place of hearing in the manner prescribed above for serving notices of assessment. The Council shall consider all evidence produced, and shall make findings thereon, which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed above for serving notices of assessment.
Any person aggrieved by any decision of the Director of Finance or of any other officer of the City made pursuant to the provisions of this Chapter, may appeal therefrom to the Council within fifteen (15) days after such notice thereof by filing with the City Clerk a written notice of appeal, briefly stating in such notice the grounds relied upon for appeal. If such appeal is made within the time prescribed, the City Clerk shall cause the matter to be set for hearing before the Council within thirty (30) days from the date of receipt of such notice of appeal, giving the appellant not less than ten (10) days' notice in writing of the time and place of hearing. The findings and determination of the Council at such hearing shall be final and conclusive, and within three (3) days after such findings and determination are made, the City Clerk shall give notice thereof to the appellant.
In the event no appeal is taken the decision of the Director of Finance shall become final and conclusive on expiration of the time fixed in this section for appeal.
In addition to all other power conferred, the Director of Finance shall have the power, for good cause shown to extend the time for filing any required sworn statement or registration for a period not exceeding thirty (30) days, and in such case to waive any penalty that would otherwise have accrued, except that 6% simple interest shall be added to any tax determined to be payable.
[Amended by Ord. 83-6]
No certificate issued pursuant to this Chapter shall be transferable; provided, that where a certificate is issued authorizing a person to transact and carry on a business at a particular place, such certificate holder may upon application therefor and paying a fee of Eight Dollars ($8.00) have the certificate amended to authorize the transacting and carrying on of such business under said certificate at some other location to which the business is or is to be moved. Provided, further, that transfer, whether by sale or otherwise, to another person under such circumstances that the real or ultimate ownership after the transfer is substantially similar to the ownership existing before the transfer, shall not be prohibited by this Section. For the purpose of this Section stockholders, bondholders, partnerships or other persons holding an interest in a corporation or other entity herein defined to be a person are regarded as having the real or ultimate ownership of such corporation or other entity. Any additional amendments to the business tax certificate such as name changes, etc., shall be made upon application therefor accompanied by a payment of Eight Dollars ($8.00) for each such amendment.
[Amended by Ord. 83-6]
A duplicate certificate may be issued by the Director of Finance to replace any certificate previously issued hereunder which has been lost or destroyed upon the certificate holder filing statement of such fact, and at the time of filing such statement paying to the Director of Finance a duplicate business tax fee of Two Dollars ($2.00).
Except as otherwise specifically provided in this Chapter, any person required to procure and maintain under the provisions of this Chapter a business tax certificate shall keep, maintain and post said certificate as follows:
A.
Any certificate holder transacting and carrying on business at a fixed place of business in the City shall keep the certificate posted in a conspicuous place upon the premises where such business is carried on.
B.
Any certificate holder transacting and carrying on business but not operating at a fixed place of business in the City shall keep the certificate upon his person at all times while transacting and carrying on the business for which it is issued.
C.
Whenever identifying stickers, tags, plates, or symbols have been issued for each vehicle, device, machine, or other piece of equipment included in the measure of a business tax, the person to whom such stickers, tags, plates or symbols have been issued shall keep firmly affixed upon each vehicle, device, machine, or piece of equipment the identifying sticker, tag, plate, or symbol which has been issued therefor at such locations as are designated by the Director of Finance. Such sticker, tag, plate, or symbol shall not be removed from any vehicle, device, machine, or piece of equipment kept in use, during the period for which the sticker, tag, plate or symbol is issued.
D.
No person shall fail to affix as required herein any identifying sticker, tag, plate or symbol to the vehicle, device, machine, or piece of equipment, for which it has been issued at the location designated by the Director of Finance, or to give away, sell or transfer such identifying sticker, tag, plate or symbol to another person, or to permit its use by another person.
Unless otherwise specifically provided all annual business taxes shall be due and payable in advance on the first day of July of each year. Business commencing after the thirtieth day of September shall have the taxes prorated for the balance of the fiscal year on a quarterly basis so that the tax shall be the full month, three quarters, two quarters, or one quarter, as the case may be, with such proration to be on the basis of 90% for three quarters, 60% for two quarters, or 30% for one quarter. Business taxes for periods other than the annual period are payable in advance on the 1st day of business, and thereafter on the 1st day of each applicable period. Business tax certificates issued under this Chapter are a license to do business and are a tax or revenue measure.
Unless otherwise specifically provided in this Chapter, all business tax certificates shall be issued annually for a term of twelve (12) months commencing July 1st of each year. The amount of fee payable in advance in any case shall be determined in accordance with Section 6508. If the information submitted for determination of said fee under Section 6508 in the judgment of the Director of Finance is lacking or insufficient, or incorrect, the amount of fee or tax to be paid in advance shall be determined in accordance with Section 6513.
Where the tax is based upon the number of employees and the registrant has not been previously engaged in business in the City, said registrant shall file a verified written statement setting forth the total number of persons he intends or expects to employ during said term. The statement shall contain the number of average employees as defined in this Article. Such statement shall be on the form supplied by the Director of Finance.
Any tax paid pursuant to this Section in advance shall be subject to audit, review and reassessment by the Director of Finance upon prior notice to the registrant where the Director of Finance has obtained new and additional evidence clearly showing that the computation of said tax was in error.
All business tax certificates issued under this Chapter shall be for a term of twelve months commencing July 1, 1975, as aforesaid, unless otherwise provided in this Chapter. Monthly business tax certificates shall be from the first day of the calendar month in which said license is issued to the end of the calendar month. Weekly business tax certificates shall commence on Monday of each week and shall terminate on Sunday. Daily business tax certificates shall commence at 12:01 a.m. of any day and shall terminate at midnight of said day.
For failure to pay a business tax when due, the Director of Finance shall add the following penalties; ten percent of the business tax on the first day of the second month following the due date, fifteen percent on the first day of the third month, and twenty-five percent on the first day of the fourth month, provided the amount of such penalty to be added shall in no event exceed fifty percent of the amount of the business tax due.
When the last day of the month in which the business tax is due falls on a Saturday, Sunday, or State or National holiday, payment of the business tax due may be made without penalty on the first working day of the succeeding month. Penalties in such cases shall attach on the second working day of the succeeding month.
Daily licenses remaining unpaid at the close of twenty-four hours after the same becomes due shall have a penalty of ten percent of the amount of such license added, and the said penalty shall be collected and the payment thereof shall be enforced in the same manner as other licenses are collected and payment thereof enforced. Weekly licenses remaining unpaid at the close of forty-eight hours after the same becomes due shall have the penalty of ten percent of the amount of such license added and the said penalty shall be collected and the payment thereof shall be enforced in the same manner as other licenses are collected and the payment thereof enforced.
For the purposes of this Chapter, postmarks shall be accepted as the date of payment made provided the transmitting envelope contains a postage cancellation not later than twelve o'clock p.m. on the due date.
No certificate or sticker, tag, plate, or other symbol shall be issued, or one which has been suspended or revoked shall be reinstated or reissued to any person, who at the time of the registering therefor, is indebted to the City for any delinquent business taxes.
No refund of any overpayment of taxes imposed by this Chapter shall be allowed in whole or in part unless a claim for refund is filed with the Director of Finance within a period of three (3) years from the last day of the calendar month following the period for which the overpayment must be filed with the Director of Finance on forms furnished by him and in the manner prescribed by him. Upon the filing of such claim and when he determines that an overpayment has been made, the Director of Finance may refund the amount overpaid.
Appeal from the decision of the Director of Finance under this section may be made to the City Council in the same manner and subject to the same procedure set forth in Section 6513.
The Director of Finance may make rules and regulations not inconsistent with the provisions of this Chapter as may be necessary or desirable to aid in the enforcement of the provisions of this ordinance.
The amount of any business tax and penalty imposed by the provisions of this Chapter is a debt to the City. An action may be commenced in the name of the City in any court of competent jurisdiction for the amount of such delinquent taxes and penalties.
No certificate or sticker, tag, plate or symbol, business license or business tax certificate shall be issued to any person to conduct business within the City who at the time of making application for the same is indebted to the City pursuant to the provisions of this Chapter; provided that the Director of Finance may enter into an agreement in writing that any such person indebted to the City wherein such person agrees to pay said delinquent taxes and penalties for any past licensing period in equal installments extending over a period not to exceed one (1) year. In such agreement said debtor shall acknowledge his debt to the City and agree in case default be made in the payment of any installment that the whole amount shall become immediately due and payable, and in the event suit shall be brought to enforce collection of said amount, said debtor will pay all costs of suit incurred by the City, including attorneys' fees. Before the Director of Finance enters into such an agreement, he shall be satisfied by evidence submitted by the debtor, or by other evidence available to him, that the debtor failed to pay said taxes and penalties by reason of circumstances beyond the control of said debtor, that said debtor is not presently in a financial position to pay said taxes within the term of said agreement, and in all probability will pay said taxes and penalties in full, that said debtor will have the ability to pay said taxes within this term of said agreement is in the best interest of the City. In case such an agreement is executed business tax certificates or licenses to do business may be issued to any such person who in addition complies with the provisions of Section 6519, and the other provisions of this Chapter.
In accordance with the provisions of the Lakewood Municipal Code, any person violating any provision of this Chapter, or Article, and knowingly or intentionally misrepresenting to any officer or employee of the City, any material fact in procuring the certificate of permit herein provided for shall be deemed guilty of a misdemeanor, and upon conviction shall be punished in the form and fashion specified by law in this Code.
The conviction and punishment of any person for engaging in any business without first obtaining a certificate to conduct such business shall not relieve such person from paying the business tax due and unpaid at the time of such conviction, nor shall the payment of any business tax prevent a criminal prosecution for the violation of any of the provisions of this Chapter. 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.
Any person who fails to file any required registration statement or fails to obtain a business tax certificate or license, or fails to pay the tax herein imposed within the time fixed by this Chapter shall be assessed the same penalties provided in this Chapter for failure to pay said tax before it becomes delinquent, which sum shall become a part of the business tax required to be paid under this Part, and such person shall be indebted to the City therefor as herein provided.
References to a business license in other chapters of this code shall be understood to refer to the business tax certificate in this Chapter and references to license collector or tax administrator shall be understood to refer to the Director of Finance or his authorized representative.
Neither the adoption of this Chapter codified herein nor its superseding of any portion of any other ordinance of the City shall in any manner be construed to affect prosecution for violation of any other ordinance committed prior to the effective date hereof, nor be construed as a waiver of any license or any penal provision applicable to any such violation, nor be construed to affect the validity of any bond or cash deposit required by any ordinance to be posted, filed or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect.
Where a license for revenue purposes has been issued to any person by the City and the tax paid for the business for which the license has been issued under the provisions of any ordinance heretofore enacted and the term of such license has not expired, then the license tax prescribed for said business by this Chapter shall be reduced by the amount of tax prepaid on the unexpired portion of the period for which the license was issued.
[Amended by Ord. 83-6]
Every person who engages in business within the City shall pay a business tax as hereafter set forth, provided however that the following rates for the fiscal year beginning July 1, 1983, and ending June 30, 1984, shall be reduced by an amount equal to 50 percent of any increase in said rate over the amount of said tax rate in effect on June 27, 1983. Where the period of time for which the business tax applies is not specified, the tax shall be on an annual basis.
[Amended by Ord. 83-6]
Every person who engages in business in the City as defined in this Chapter shall pay a business tax based upon gross receipts as follows, unless said business, trade, profession, calling or occupation is assigned a different tax rate in Section 6527.2, et seq.
A.
Classification "A" Retail Sales, Wholesale Sales, General Services and other Businesses. Any person conducting, managing, or carrying on the business consisting of selling at retail or manufacturing, packaging, processing, and/or selling at retail or wholesale any goods, wares, merchandise or produce including aircraft, vehicles, farm and heavy equipment sales at retail or wholesale, and not enumerated elsewhere in this Chapter shall be classified in this category.
Minimum tax $85.00 for the first $100,000.00 of gross receipts and in addition thereto, the sum of $0.15 per year for each additional $1,000.00 of gross receipts or fractional part thereof in excess of $100,000.00.
B.
Classification "B" Automobile Dealers: New and Used, Grocers and Gasoline Service Stations. Any person conducting, managing, or carrying on the business consisting mainly of selling at retail, or manufacturing and selling at retail new and/or used automobiles, groceries, and gasoline and/or petroleum products will be classified in this category.
Minimum tax $85.00 for the first $500,000.00 of gross receipts and in addition thereto, the sum of $0.07 per year for each additional $1,000.00 of gross receipts or fractional part thereof in excess of $500,000.00.
[Amended by Ord. 76-14; Ord. 77-14; Ord. 83-6]
Every person conducting business as defined in this Chapter and hereinafter listed shall pay a business tax as follows:
A.
General Services. All persons engaged in business of a service nature and not specifically enumerated elsewhere in this Chapter, shall pay an annual business tax of $85.00 for the first person employed, plus $5.00 per employee in excess of one, or at his option, shall pay the annual tax computed at the gross receipts Classification "A" rate specified in Section 6527.1. Business of a service nature shall include but not be limited to the following:
1.
Addressing Services.
2.
Actors' or Talent Agencies.
3.
Adjustor or Claims Agencies.
4.
Advertising Agencies.
5.
Aircraft Services (excepting any business coming within Section 6527.1.A)
6.
Alarm Services.
7.
Armored Car Services.
8.
Animal Care (in addition to any licensing requirements under Article IV)
9.
Bail Bond Brokers.
10.
Barber Shops.
11.
Beauty Shops and Beauticians.
12.
Blacksmith Shops.
13.
Brokers and Agents.
14.
Business Services.
15.
Cesspool Services.
16.
Check cashing Services.
17.
Commercial Artists and Designers.
18.
Dancing Schools.
19.
Data Processing Services.
20.
Detective Agencies.
21.
Directories.
22.
Ditching and Backhoe Services.
22.A.
Dog kennel businesses where dogs are bred for sale.
23.
Drafting Services.
24.
Employment Agencies.
25.
Escort Services.
26.
Escrow or Title Companies.
27.
Finance, Savings & Loans not exempted under the Constitution.
28.
Fire Extinguisher Services.
28.A.
Gardeners and Handymen.
29.
Health Salons.
30.
Herbists.
31.
Insurance Brokers.
32.
Janitor Services.
33.
Laboratories (all types)
34.
Lapidaries.
35.
Laundry and Cleaning Services.
36.
Letterwriting Services.
37.
Locksmiths.
38.
Messenger Services.
39.
News Agencies.
40.
Newspapers.
41.
Odor Control Services.
42.
Orchard Management or Care.
43.
Pest Control Services.
44.
Piano Tuning Services.
45.
Portable Toilets.
46.
Printers.
47.
Professional Schools (all types)
48.
Public Stenographers.
49.
Public Relations Services.
50.
Radio, Television and Other Communication Services, including telephone companies.
51.
Repair and Maintenance Services (all types)
52.
Searchlight Rentals.
53.
Shoe Repair Shops.
54.
Sign Painters.
55.
Swimming Pools and Clubs.
56.
Tailors or Dressmakers.
57.
Taxidermists.
58.
Telephone Answering Services.
59.
Ticket Agencies.
60.
Travel Agencies.
61.
Tree, Lawn and Weed Control Services.
62.
Vehicle Rental or Leasing Agencies.
63.
Warehouse Storage Services.
64.
Water Softener Services.
B.
Professional Services. All persons engaged in business considered to be of a professional nature shall pay an annual business tax of $120.00 for each professional member, owner, partner, employee of the firm who is certified or licensed to practice the profession in which the firm is engaged, plus $5.00 for each nonprofessional employee. Professional services shall include but not be limited to the following:
[Amended by Ord. 2015-4]
1.
Accountants, CPA or PA.
2.
Architects (including landscape)
3.
Attorneys.
4.
Chemists.
5.
Chiropodists.
6.
Chiropractors.
7.
Dentists.
8.
Engineers (all types)
9.
Geologists.
10.
Oculists.
11.
Optometrists (non-dispensing)
12.
Osteopaths.
13.
Physicians.
14.
Physiologists.
15.
Physiotherapists.
16.
Veterinarians.
17.
Morticians.
18.
Psychologists.
19.
Certified Massage Therapist (CMT) or Certified Massage Practitioner (CMP)
C.
Contractors. All persons conducting, managing or carrying on the business of a contractor shall pay an annual or quarterly business tax as follows:
Annual | Quarterly | |
|---|---|---|
For the first member or employee: | ||
Engineering or general contractor | $120.00 | $40.00 |
Plumbing, heating, air conditioning, electrical, refrigeration, framing, and swimming pool installation contractors | $100.00 | $33.00 |
All other contractors | $85.00 | $25.00 |
For each employee in excess of one | $5.00 | $5.00 |
1.
It shall be the responsibility of every general building, engineering or prime contractor to require subcontractors under his control or direction to pay a business tax as herein provided before permitting said subcontractor to begin or perform services for said general building, engineering or prime contractor.
2.
Each general building, engineering or prime contractor shall furnish the Director of Finance with a list of each subcontractor upon forms furnished by the Director of Finance.
D.
Construction of Dwelling Units.
1.
"Person" as used herein includes every person, firm or corporation constructing a dwelling unit itself, or through the services of any employee, agent or independent contractor within the City of Lakewood.
2.
Any person constructing any such dwelling unit shall obtain a business tax certificate as required by the provisions of this Chapter and pay the tax imposed by this Chapter.
3.
In addition to the tax imposed by this Chapter, each person constructing such a dwelling unit shall pay an additional tax at the time of issuance of building permit to construct one or more dwellings computed at the rate of $330.00 per unit, as follows, and subject to the following credits:
(a)
Said additional tax is imposed at the time of issuance of building permit to construct one or more dwelling units and shall be collected at that time.
(b)
Each applicant for a building permit to construct one or more dwelling units is a separate incident of business requiring an additional tax under this section. However, where an applicant for a building permit has paid an additional tax under this section, no additional tax shall be charged upon the renewal or reissuance of a building permit for the same number of units.
(c)
The tax imposed by this section is in addition to any other tax imposed upon said person by this Chapter. Where said person or his assignor, pursuant to Section 9229.1 (or any successor or like section) of this Code has in connection with any lot for which application for a building permit to construct a dwelling unit is made, dedicated land or paid fees in lieu of dedication of land, for park and recreation purposes, said person shall receive a credit toward payment of the additional tax otherwise imposed by this section in the amount of the in-lieu fee imposed under said Section 9229.1, or successor or like section, or, in the case of dedication of land, in an amount equal to the fair market value of the land dedicated, and as determined by the Director of Finance applying the formula of Section 9229.1(14)D(1) of this Code, or any successor or like section.
D.1.
Home Occupation. All persons conducting business in a residential zone that meets the zoning classification of home occupation and who are not in violation of the zoning ordinance and not otherwise subject to any other permit provision of this chapter shall pay an annual license fee of $50.
E.
Rentals. Any person conducting, managing or carrying on the business consisting mainly of leasing or renting of: 1) one or more rooms within a home-share rental (short-term), 2) apartment units, 3) business rentals, or 4) rooms or suites in any apartment house, multiple dwelling, office building, guest or boarding home, hotel or motel will be classified in this category and shall pay the following business tax:
[Amended by Ord. 2018-7]
1.
Hotels, Motels and Home-Share Rentals (short-term only).
Up to 8 rooms or units | $40.00(a) |
Each additional room or unit | 3.50(a) |
2.
Boarding House, Rooming Houses, Multiple Dwellings and Business Rentals.
Up to 4 rooms or units | $33.00(a) |
Each additional room or unit | 3.50(a) |
3.
Trailer Parks, Mobile Homes, Mobile Home Parks.
Up to 10 spaces | $67.00(a) |
Each additional space | 5.00(a) |
Maximum Tax | $670.00(a) |
(Note: (a) means annually each fiscal year.) | |
F.
Recreation and Entertainment Services.
1.
Amusement rides, amusement center, including any flying horses, merry-go-rounds, ferris wheels, or other riding devices, giant slides, shooting galleries, not shown with any other show, game attraction or carnival.
Each device, ride, lane, etc. | $85.00a |
Or for all devices, rides, lanes, etc. | $120.00w |
2.
Amusement center, temporary, same as above except with no fixed place of business. Includes kiddie rides in shopping centers, pony rides, etc.
First six devices, rides, lanes, etc. | $20.00d |
Each additional device, ride, lane, etc. | 3.50d |
3.
Billiards or Pool. For every place where billiards or pool are played for hire, including those operated by coin vending machines.
For each table | $67.00a |
4.
Bowling Alleys, Table Tennis and Shuffleboard.
First table or alley at each location | $67.00a |
Each additional table or alley | 17.00a |
Business conducted in conjunction with a bowling alley, such as eating and drinking establishments, shall be subject to additional business taxes applicable to such type of businesses. | |
4a.
Business of Fortune-telling: $500.00a.
[Added by Ord. 84-7]
5.
Carnivals, Circuses and Menageries.
First day | $335.00 |
For each additional day | 85.00 |
For each side show or separate admission charged | |
First day | $50.00 |
For each additional day | 17.00 |
The term "circus" shall include any collection of animals, acrobats, jugglers, magicians, sleight of hand exhibitions, sideshows and similar attractions. | |
6.
Circus Procession or Parade: $1667.00d.
7.
Dance, Public.
$ 17.00d |
335.00a |
50.00m |
8.
Dancing Club. For every dancing club where admission is charged, dues paid or donations accepted: $100.00a.
9.
Games, Miscellaneous. For every person conducting, operating or managing any amusement game or test of skill, strength, or physical endurance of any kind whatsoever, including boxing, wrestling exhibitions and other professional athletic events, and not otherwise provided for in this Section, business tax shall be as follows: $125.00d.
10.
Skating Rink: $125.00a.
11.
Theaters and Shows. For every person engaged in the business of conducting a theater or show in an established place of business within a permanent building, including musical, vocal, theatrical or operatic concerts or performances, or at an established place of business constructed for theatrical purposes of the type commonly referred to and called "drive-in theater" the business tax shall be as follows:
First 500 seats | $ 500.00a |
501 seats and less than 750 | 670.00a |
751 seats but less that 1,000 | 835.00a |
1,001 seats but less than 1,500 | 1170.00a |
1,501 seats and over | 1670.00a |
For the purpose of determining the seating capacities of "drive-in theaters," each car space shall equal two (2) seats.
For every person engaged in the business of conducting an open air theater or tent show, or itinerant show, wherein vaudeville, comic, dramatic or operatic productions or performances are given or motion pictures shown or exhibited as an independent business and not as a part of any other business or entertainment the business tax shall be as follows:
First day | $250.00d |
For each additional day | 125.00d |
Businesses conducted in conjunction with a theater or show such as the sale of food, candy, drinks, etc., shall be subject to additional business taxes applicable to such types of businesses.
12.
Travelogues and Special Art Shows. Includes antique, coin, stamp, art and similar shows.
Each show | $17.00d or $85.00a |
Each show where merchandise is offered for sale | $17.00d or $85.00a |
13.
Tumbling - Rebound Tumbling Center.
For each unit | $ 5.75a |
But not less than | 69.00a |
14.
Vending Machines.
(a)
Amusement or skill.
For deposit of 10 cents or less, per machine | $33.00a |
For deposit of 11 cents or more, per machine | $82.00a |
(b)
Phonograph, Video, Music or Motion Picture Machine or similar device:
Per Machine | $33.00a |
(c)
Kiddie rides.
Per Machine | $33.00a |
(d)
Where any of the aforementioned coin-operated machines, other than amusement devices, are owned and operated by a person subject to the license provisions of another Section of this Chapter, the aforementioned license fees shall not apply.
(e)
Where any amusement device is owned and operated by a business licensee who because of the primary business conducted on the premises within the City of Lakewood is subject to the license provisions of another Section of this Chapter, said business licensee shall not pay a fee under this Section in excess of $225.00
(f)
Where a vending or coin-operated machine is subject to the licensing provisions of this Section, any person owning or in possession of said machine or in possession of the premises upon which said machine is located shall be responsible for the licensing of said machine and the payment of all license fees required by this Chapter. No persons shall keep or maintain upon his premises any unlicensed vending or coin-operated machine upon which no license decal has been posted unless said person has said license on display elsewhere on said premises, as authorized by this Article or the Director of Finance.
If any person in possession of the premises wherein an unlicensed vending or coin-operated machine is located refuses to obtain a license for the same on a basis that the machine is not owned or possessed by him, the Director of Finance or his authorized deputy or agent shall post a notice on said premises that if said machine is not licensed or removed within five (5) days from the date of said notice said machine shall be removed by the Director of Finance or his authorized deputy or agent to a place designated, and the Director of Finance or his authorized deputy or agent shall so remove said machine if said notice is not complied with and shall store the same until claimed by the rightful owner thereof upon payment of moving, storage, and accrued business license fee. |
If such removal is by one other than a member of the law enforcement agency of said City, the person so removing said machine shall immediately notify, by the most expeditious means available, the law enforcement agency. |
Immediately upon the removal of said machine, notice shall be given by the Director of Finance or his authorized deputy or agent to the person in possession of the premises, if known, of the fact of said removal, the reason for said removal, the place of storage of said machine, and the amount of charges that have accrued by reason of this subsection. Said notice shall be given within twenty-four (24) hours by mail, postage prepaid, addressed to the foregoing at his last known address. |
G.
Miscellaneous Businesses. All persons engaged in the businesses enumerated below shall pay a business tax as specified for each such business.
1.
Advertising by Billboards (outdoor advertising).
Minimum tax | $542.00a |
Each Billboard or Display | 42.00a |
2.
Advertising by benches.
Minimum tax | $67.00a |
Each Bench | 3.50a |
3.
Advertising by distributing handbills.
$250.00a |
85.00q |
17.00d |
Plus $3.50 for each person employed to distribute. |
4.
Advertising by posting.
$250.00a |
85.00q |
17.00d |
Plus $3.50 for each person employed to post. |
5.
Advertising by searchlight.
$250.00a |
85.00q |
17.00d |
Plus $3.50 for each person employed to operate. |
6.
Advertising by Sound Truck.
Per Truck | $47.00d |
7.
Ambulance service or operator.
Each ambulance | $67.00a |
For Each Operator | 17.00a |
8.
Automobile parking.
Minimum tax | $85.00a |
For each space | 3.50a |
9.
Bankrupt stock, bankrupt sales, or closing out sales, assigned or damaged goods sale. For every person selling or offering for sale any bankrupt stock, bankrupt sales, or closing out sales, or assigned or damaged goods sales. $ 120.00a.
This subsection shall not apply to the sale of any stock or goods owned by any person having a regular fixed place of business in the City whose stock, goods, or merchandise has been damaged by fire, water, wreck or other calamity occurring within the City, or where said person having a fixed place of business within the City has or is going bankrupt, or has committed an assignment for the benefit of creditors, and a sale is being conducted by said person or by a referee or other person appointed by a court by reason of such bankruptcy, contemplated bankruptcy, or assignment for the benefit of creditors.
10.
Collection Agency: $335.00a.
11.
Laundries and Dry Cleaning, automatic self-service. Any person whose business is limited exclusively to renting, leasing or operating laundry equipment, whether coin operated or otherwise, the tax imposed by this Chapter shall be on gross receipts from said operation, and shall be based on the entire gross receipts of the taxpayer received within the City of Lakewood regardless of the number of business locations or machines. In such an event the tax imposed by this Chapter shall be specified in subsection 6527.1A, but there shall not be in any case a minimum tax. The foregoing shall not apply to coin-operated laundry equipment owned and operated by a retail establishment providing coin-operated laundry equipment for general public use, and said latter businesses shall pay a tax under this Chapter as follows:
First Ten (10) Machines | $67.00a |
Each additional machine | 3.50a |
12.
Heliport, public, as defined in this Code: $100.00a.
13.
House number painter: $85.00a. Plus $17.00 for each person engaged in carrying out activities of permittee.
14.
Patrol System: $250.00a.
16.
Schools. Private Day Schools, Day Nursery, or Day Nursery School, Private Boarding School, and Children's Boarding Home: $100.00a.
No business license fee shall be charged for any facility licensed by the State of California for persons in need of personal services, supervision or assistance essential for sustaining the activities of daily living, or for the protection of the individual.
Parent-child boarding home, and home for the aged are subject to the business license fee provisions of Section 6527.2.E.
17.
Pawnbrokers: $335.00a.
18.
Recyclers, including auto wreckers, second hand dealers, recycling centers, materials recovery facilities, intermediate processors, scrap yards, salvage yards, metal and waste paper dealers, who purchase, receive, pick up vehicles, or recyclables for resale.
[Amended by Ord. 96-3; Ord. 98-8]
Auto Wreckers | $335.00a |
Second Hand Dealers | $170.00a |
Recycling Centers | $200.00 |
Materials Recovery Facilities | $335.00 |
Intermediate Processors | $335.00 |
Scrap Yards | $335.00 |
Salvage Yards | $335.00 |
Metal Dealers | $335.00 |
Wastepaper Dealers | $335.00 |
In the form and manner requested by the Director of Public Works each such licensee shall file a quarterly tonnage report with the Director of Finance describing where, how and at which facilities the materials were recycled for each load. Where a licensee contemplates a one-time only recycling load, instead of giving the report quarterly, said licensee may give the report within ten (10) days of the completion of the load with a statement that this is a one-time only transaction.
19.
Shoe Shine Stand: $85.00a.
20.
Swap Meet, each location: $170.00a.
21.
Christmas Tree Sales, each location, per season: $250.00.
22.
Solicitors and Peddlers, weekly license: $17.00w or $85.00.
23.
Principal Peddler, Solicitor and Advertising by distributing handbill license. Notwithstanding any provision of this Chapter to the contrary, the Director of Finance may issue a principal license to any person engaged in the business of soliciting, or to any person engaged in the business of peddling, or to any person engaged in the business of advertising by distributing handbills, where such person employs or contracts with one or more individuals to perform such function. No such principal license shall be issued until the registrant files with the Director of Finance a list of all employees employed by or engaged by the registrant to perform said function of the registrant, and until the registrant has also signed an agreement with the City that the registrant will within five (5) days thereafter notify the Director of Finance in writing of every change in personnel of those performing said services. In addition, no principal license shall be issued until the provisions of this Article requiring a permit have been complied with by the registrant, including the registration of each individual employee thereof. Upon the issuance of a permit to the registrant and each employee thereof, as required by this Article, an identification card shall be issued to each employee. On termination of employment of any such person the registrant shall return to the City said identification card and upon failure of the registrant to do so the Director of Finance may, unless good cause has been shown by the registrant, suspend the license issued pursuant to this Section. The tax imposed by this Section is: $610.00a.
24.
Taxicabs.
(a)
Taxicab operator. The tax shall be computed based upon the number of vehicles used by the operator within the City, and every vehicle operated within the City shall be licensed and tagged, but the tax shall be computed based only on the number of vehicles operated within the City, and as follows:
Taxicab operator | $100.00a |
Plus each passenger vehicle | 33.00a |
25.
Transfer and Trucking. For every person in the business of transfer, freighting, draying or parcel delivery with trucks or other vehicles, a tax is imposed based upon the number of vehicles used to perform said function within the City, and as follows:
First two vehicles, each | $40.00a |
Each additional vehicle in excess of two | 10.00a |
Minimum tax | 80.00 |
26.
Weighing Machines. For every person carrying on the business of renting, leasing, or maintaining any weighing machine or device, or any other such similar machine, or device wherein a sum is charged by means of a coin slot or otherwise.
1-6 machines | $40.00a |
Each additional machine in excess of 6 | 6.50a |
27.
Auction Business or Auctioneers, other than real estate: $120.00a.
28.
Real Estate Auctioneers, as set forth above, provided said auctioneer has a permanent place of business within the City.
29.
Convalescent Hospitals. The business tax rate for this category shall be based upon the number of licensed beds available for occupancy.
Minimum 5 patients | $75.00a |
For each additional patient in excess of 5 | 3.50a |
30.
Cafe, Food Establishment, Public Eating Place with Hawker. As set forth in Section 6527.1.A with the exception that the tax for conducting the business of Hawker, or dispensing food from other than a fixed location shall be that tax imposed by this Chapter on the business of Peddler.
31.
Temporary Fireworks Stand, per stand: $150.00a. The tax herein required shall be in addition to the permit investigation fee. Because of the nature of the business herein involved, no charitable or nonprofit fee or exempt business tax certificate shall be issued.
32.
Vehicle Storage. As specified in Subsection 8. Where trucks are stored in an open area other than within a building, or an automobile storage lot for more than forty-eight (48) hours and are not used or serviced in connection with a business conducted from said premises, said business shall be taxed as Automobile Storage, or Parking, as provided in Subsection 8.
33.
Wells, Oil: $42.00a. Plus two cents for each barrel of oil or hydrocarbon produced.
34.
Vending Machines Stamps. For every person carrying on the business of renting, providing or maintaining any stamp machine vending United State postage stamps:
Each machine | $3.50a |
H.
Classification "C" Vending Machines. The provisions of Section 6527.2F(14) relating to the licensing of vending machines are inapplicable to any person conducting, managing or carrying on the business of renting, leasing or operating any coin-operated vending machines, and any individual or firm whose business is limited exclusively to renting, leasing or operating such machines will be classified in this category, and the annual business taxes are to be as follows:
1. | 1 cent and 5 cents, $42.00 + $0.50 per $1,000 gross receipts; |
2. | 10 cents and over machines, $60.00 + $0.50 per $1,000 gross receipts. |
The provisions of this subsection are not applicable to any vending machines maintained and owned by the proprietor of an established place of business if the following conditions exist: | |
1. | The machine is owned, serviced and maintained by the proprietor of an established place of business who is the holder of a business license which is issued for the place of business where the machine is maintained and operated; |
2. | The machine vends only tangible personal property which is owned by the proprietor. |
I.
Deliveries.
1.
Retail Delivery of Groceries by Traveling.
Grocery Store or Bus | $300.00a |
2.
All other types of deliveries, including pick-up and delivery whether wholesale or retail of goods, wares, merchandise, liquids, edibles, personal property of any nature, petroleum products and other kinds and types of property where there is no fixed place of business within the City, and said business is not otherwise classified herein. $85.00a.
Every person not having a fixed place of business within the City who engages in business within the City as defined in this Chapter, and is not subject to the provisions of Section 6527.2.I of this Chapter shall pay a business tax at the same rate prescribed herein for persons engaged in the same type of business from having a fixed place of business within the City.
All taxes heretofore levied pursuant to this Chapter in addition to the aforementioned limitations, and, in particular, Sections 6504-6507, shall be subject to the following additional limitations:
A.
Intent. In enacting this ordinance as a revenue measure, the City Council has established and set the aforementioned fees as a reasonable exercise of its power to levy taxes, and based upon a classification that is reasonable. In doing so the City has prepared the aforementioned tax schedule and procedure for levying taxes on the basis of an occurrence of a taxable event within the City, and it is only taxable events within the City that are subject to taxation. In that regard, any fixed place of business is a taxable event within the City. Those persons doing business within the City and having a fixed place of business outside the City also are subject to taxation as provided in the aforementioned schedule on the basis of the occurrence of a taxable event within the City. Such events include, but are not limited by, manufacturing, construction, services, selling, deliveries, and like activities.
B.
Gross Receipts.
1.
Where the taxable event is selling within the City the percentage of gross receipts subject to taxation shall be apportioned based on the selling activities and taxable events occurring within the City. Where the sale occurs within the City it shall be reported as a taxable event within the City, and subject to taxation.
2.
A business established outside the City but maintaining a branch office or store within the City or doing business within the City through an agent, broker or employee, shall report as gross receipts its total sales and receipts attributable to the local branch office store, agent, broker or employee.
3.
Gross receipts for real estate brokers or agents, travel agents, insurance brokers and bail bond brokers shall mean the total gross commissions of the foregoing having a fixed place of business within the City and, if not, of the sales or taxable events of the foregoing events within the City.
Nothing contained in this ordinance shall be deemed to levy a business license tax upon the inter-city transportation business of any express corporation, freight forwarder, motor transportation broker, or person or corporation, not having a fixed place of business within the City, and transporting goods, wares or merchandise through the City where both the original point and destination point of such transported property are not within the boundaries of the City.
Any person conducting a business located partially within the City and partially within another City and having its place of address or the principal place of conducting or administering said business in another City, shall nevertheless be subject to taxation under this Chapter. It is the intent of the City Council by this Chapter to require all persons doing business within the City to pay a tax based on a taxable event within the City, and where that event is divided by reason of City boundary lines, or the principal or administrative office of the business or the mailing address of the business is located within another City by the fortuitous geographical setting thereof, but said business is a continuous enterprise crossing the boundary lines of the City of Lakewood and another city, all activities of said business whether actually performed within the City of Lakewood shall be considered for the purpose of taxation under this Chapter business activities within the City of Lakewood. At the same time it is the intent of the City Council to apply the apportionment theory as set forth in Los Angeles vs. Shell, (1971), 4 C. (3) 108, and General Motors vs. Los Angeles, (1971), 5 C. (3) 229, wherein gross receipt business license taxes were apportioned based on the taxable events occurring within the City. Therefore in the event any person conducts business for which a tax would be imposed and a tax certificate required by this Chapter, but for the fact that only a portion thereof is located within the City of Lakewood by reason of City boundary lines, said person shall be subject to the provisions of this Chapter, and a tax shall be levied and paid all subject to the terms and provisions of this Chapter on said business activities, but shall be apportioned at a percentage thereof of less than 100% levied and collected based upon the number of taxable events occurring within the City, the frequency of said events, the continuity of said events, and the percentage of income or sales derived from said events. Taxable events as used hereunder include construction, manufacturing, repair, overhaul, storage, delivery, selling, and business administrative offices. The Director of Finance shall determine said apportionment and application of the aforementioned principles and may adopt and promulgate from time to time reasonable guidelines consistent with the aforementioned principles which shall be uniformly applied in all cases. The determination of the Director of Finance for the adoption of any such guidelines shall be subject to review and appeal by and to the City Council in accordance with and subject to the same procedure as set forth in Section 6514.