Inglewood Municipal Code Art. 1 Business Tax Registration. General

A separate tax certificate and/or Business License must be obtained for each branch establishment or separate place of business. Each certificate and/or Business License shall identify the type of business certified or licensed at the location. A person conducting the same business from more than one location may elect to combine the gross receipts of all locations and report said receipts as the basis for the business tax at one designated master location, and shall then pay a branch registration fee of $15 for each additional location.

(Ord. 2450 9-13-83; Ord. 01-14 10-2-01)

Whenever any person shall, by use of signs, circulars, cards or any other advertising media, hold himself out as, or represent that he is, doing business in the City, then these facts may be used as evidence that such person is doing business in the City.

A certificate shall be issued but the provisions of this Chapter shall not be deemed or construed to require the payment of a business tax:

(1) For conducting any business by any institution or organization which is conducted, managed or carried on wholly for charitable purposes and from which profit is not derived, either directly or indirectly by any person.

(2) For conducting any entertainment, concert, exhibition, or lecture on scientific, historical, literary, religious, or moral subjects, whenever the receipts thereof are to be distributed to any church or school or to any religious or benevolent purpose within the City.

(3) For conducting any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, state, county, or municipal organization or association whenever the receipts thereof are to be for the purpose and objects for which such organization or association was formed, and from which profit is not derived either directly or indirectly by any person.

(4) By any business which is exempt from payment of the business tax to municipal corporations under, on account, or by virtue of the provisions of the constitution or laws of the United States of America or of the State of California. Gross receipts from sales of alcoholic beverages are exempt from the business tax.

(5) By persons honorably discharged or honorably relieved from any of the Armed Forces of the United States of America, who are physically unable to obtain a livelihood by manual labor. Such persons shall be permitted to lawfully hawk, peddle or vend any goods, wares or merchandise (not prohibited by law) owned by him except spiritous, malt, vinous or other intoxicating liquor, without payment of any business tax whatsoever, and the City shall issue to the veteran without cost a business tax certificate, provided that the applicant as proof of his right to said exemption exhibited to the Finance Director or his or her representative, a certificate of honorable discharge from any of the Armed Services of the United States, a certificate of medical disability connected with such armed service, and two clear prints of a photograph of the applicant taken within the two year period immediately preceding the date of the application. The exemption applies to the veteran personally and shall not apply to a distributing or other business conducted by such veteran in which others are employed. Nothing in this Section shall be deemed to exempt any person, institution, organization or business from complying with the provisions of this code requiring a permit from the Council or proper board or officer to conduct, manage, or carry on any such lecture, entertainment, dance, concert, exhibition, show or business.

(6) By any person furnishing full or part time day care service to not more than six children.

(Ord. 2036 9-18-70; Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)

Every person required to have a business tax certificate under the provisions of this ordinance shall register for a certificate with the Finance Director. The Registration Form shall contain:

(1) Name, home address, and home phone number of person or persons registering.

(2) Name and type of business, business phone number.

(3) The address where the business will be transacted or carried on.

(4) Information on gross receipts and such other information as may be necessary to issue the type of certificate required.

(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)

In all cases, the registrant for renewal of a certificate shall submit to the Finance Director for his or her guidance in ascertaining the amount of business tax to be paid, a sworn statement in the form prescribed by the Finance Director, setting forth such information concerning the business conducted by the registrant during the preceding year as may be reasonably required by the Finance Director to ascertain the amount of tax to be paid upon renewal, such statement to be submitted in advance for daily flat rate taxes, not later than January 31 for annual flat rate taxes, and not later than the last day of February for taxes computed on gross receipts.

(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)

A business tax certificate and a Business License issued under the provisions of this Chapter shall contain the following information:

(1) Name of the person to whom the certificate or license is issued.

(2) Name and type of business certified or licensed.

(3) The place where such business is to be transacted and carried on.

(4) The date of expiration of such certificate or license.

(5) Such other information as may be necessary for the enforcement of the provisions of this Chapter.

(Ord. 01-14 10-2-01)

No statement shall be conclusive as to matters set forth therein, nor shall the filing of the same preclude the City from collecting by appropriate action such sum as is actually due and payable. The statement required and each of the several items therein contained are subject to audit and verification by the Finance Director or his or her authorized representatives who are hereby authorized to examine, audit, and inspect such books and records of any business or registrant for a certificate, to certify or ascertain the amount of business tax due. The information furnished or secured pursuant to this ordinance shall be confidential and any unwarranted disclosure or use of such information by any officer or employee of the City shall constitute a misdemeanor.

(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)

If any person fails to file any statement within the time prescribed, or if after demand therefor made by the Finance Director, he or she fails to file a corrected statement, the Finance Director may elect to determine the amount of business tax due without such statement. In case such a determination is made, the Finance Director shall give notice of the amount so assessed by serving it personally or by depositing it in the Post Office at Inglewood, California, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within ten days after the mailing or serving of such notice make a request in writing to the Finance Director for a hearing on the amount of business tax assessed. If such a hearing is held and the applicant is not satisfied with the results, the applicant may appeal to the City Council within ten calendar days of notification of the results of the hearing.

(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)

Any person aggrieved with respect to the assessment of a business tax may appeal to the Council by filing a notice of appeal with the Finance Director. The Finance Director shall request the City Clerk to calendar the matter for hearing by the Council not less than ten days thereafter. The Clerk shall give notice to such person of the time and place of hearing by serving it personally or by depositing it in the Post Office at Inglewood, California, postage prepaid, addressed to such person at his last known mailing address. The Council shall hear the applicant and then make a decision in the matter which shall be final.

(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)

The Finance Director may for good cause shown, prior to the due date, extend the time for filing any required sworn statement for a period not exceeding thirty days, and in such case waive any penalty that would otherwise have accrued. The penalties provided in this ordinance shall not apply until after the expiration of the extended period; provided, however, that if the tax is not paid within such extended period, the penalties shall apply as if such extension had not been granted.

(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)

No certificate or Business License issued pursuant to this Chapter is transferable between persons or locations. An issued certificate or Business License may be amended to apply to the transaction of business at a new location in the City only after meeting the requirements of Section 8-2 or 8-2.1 of this Code and after payment of a fifteen dollar ($15.00) transfer fee.

(Ord. 2450 9-13-83; Ord. 01-14 10-2-01)

A duplicate tax certificate or Business License may be issued to replace any certificate or license previously issued which has been lost or destroyed provided that the person files a statement of such fact and pays a fee of $15.

All certificates and/or Business Licenses must be displayed and exhibited as follows:

(1) A business at a fixed location in the City shall keep the certificate and/or Business License posted in a conspicuous place upon the premises where such business is carried on.

(2) A person not operating a business at a fixed location in the City, or by means of a motor vehicle, shall keep the certificate and/or Business License on his person at all times while transacting and carrying on the business for which the license was issued.

(3) A person transacting and carrying on business by means of a motor vehicle shall keep the tax certificate and/or Business License or such other means of certification, as the Finance Director may provide, firmly affixed upon each vehicle for which such certificate and/or license has been issued in such a manner as to be readily visible for inspection. Such tax certificate and/or Business License shall not be removed from the vehicle during the period for which the certificate and/or license is issued.

(4) Where a certificate and/or Business License is required for the operation of any coin-operated device, a sticker, provided by the Finance Director, shall be attached to each machine or rack of machines in a conspicuous place upon such machines and shall indicate the period for which the tax liability has been satisfied.

(Ord. 01-14 10-2-01; Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)

Unless otherwise specifically provided, all annual flat rate business taxes shall be due and payable in advance on the first day of January of each year. Businesses commencing after the 16th day of March shall have the taxes prorated for the balance of the calendar period on a quarterly basis so that the tax shall be the full amount, three quarters, two quarters, or one quarter as the case may be. Any business conducted for more than fifteen days in any calendar quarter shall be taxed for the full quarter. Daily rate business taxes are due each day in advance.

Unless otherwise provided, all business taxes based on gross receipts shall be due and payable on the first day of January, for the current year.

All business tax certificates issued pursuant to the provisions of this Chapter shall expire at midnight on December 31st annually.

A penalty shall be applied for failure to pay the business tax due if it is determined to be delinquent as follows:

(1) Annual taxes based on a flat rate shall be delinquent if not paid by 5:00 p.m. on the last day of the month following the close of the previous taxing period. Annual taxes based on gross receipts shall be delinquent if not paid by 5:00 p.m. on the last day of the second month following the close of the previous taxing period. A penalty of ten percent of the tax due shall be added to the amount due on the first day of delinquency and an additional ten percent shall be added to the tax on the first day of each calendar month thereafter provided that the total amount of such penalty to be added shall not exceed fifty percent of the amount of tax due.

(2) Daily taxes shall be delinquent if not paid before the close of the City's business day on the day the tax was due and payable. A penalty of ten percent of the tax shall be added to the tax if not paid by that time and an additional one percent of the tax shall be added for each additional day of delinquency thereafter, provided that the total amount of such penalty to be added shall in no event exceed fifty percent of the amount of tax due.

(Ord. 2225 6-24-75)

If it is found that additional tax is due from any person, the Finance Director shall bill the person for such amount and this amount must be paid within ten days after such billing. If it is found that there is an overpayment of taxes imposed by this ordinance in whole or in part, the Finance Director shall notify the person making such overpayment within thirty days from date of discovery of overpayment, and a claim for refund must be filed within a period of one year from the last day of the calendar month following the period for which the overpayment was made. Upon filing of such a claim and when he determines that an overpayment has been made, the Finance Director, with the approval of the City Council, may refund the amount overpaid or the overpayment may be applied to any subsequent tax due.

(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)

It shall be the duty of the Finance Director, and he or she is hereby directed to enforce each and all of the provisions of this Chapter. The Chief of Police and the City Attorney shall render such assistance in the enforcement hereof as may be required by the Finance Director or the City Council.

The Finance Director in the exercise of authority and acting through his authorized assistants, as well as the Police Department, shall ascertain that all places of business in the City comply with the provisions of this Chapter.

The Finance Director and each and all of his assistants and any police officers shall have the power and authority to enter free of charge, and at any reasonable time, any place of business required to have a tax certificate and/or a Business License herein, and demand an exhibition of its tax certificate and/or Business License. Any person having such tax certificate and/or license issued, in his possession or under his control, who willfully and wrongfully fails to exhibit the same on demand, or who willfully and wrongfully refused to exhibit necessary books and records, as required by the Finance Director or any assistant, or the Police Department shall be guilty of a misdemeanor. It shall be the duty of the Finance Director and each of his or her assistants or the Police Department to cause a complaint to be filed against any and all persons found to be violating any of said provisions.

The Finance Director or his or her designated representative may seal the coin openings or slots of any vending machines, coin-operated amusement devices, coin-operated service machines or any other coin-operated device not otherwise exempted from the provisions of this Chapter which is found available to the public for operation and to which no city certificate and/or Business License is attached thereto.

It shall be unlawful for any person to remove any such seals or operate any machines so sealed. A service charge of $10 shall be paid to the City by the owner or operator of any such machine or device for the removal of such seals. Upon payment of the required business tax and ten dollar ($10.00) service charge, the Finance Director or his or her designated representative shall remove such seals.

Final building inspection approvals shall be issued only when it is ascertained by the Building Department that all tax liability of the general contractor or building contractor and all subcontractors, employed by either or both such contractors, have been fully satisfied.

(Ord. 2113 7-7-72; Ord. 01-14 10-2-01; Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)

The Finance Director may adopt reasonable rules and regulations pertaining to the enforcement of the provisions of this ordinance. Rules so promulgated and adopted shall be in writing and filed in the office of the Finance Director.

(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)

All remedies prescribed hereunder shall be cumulative and the use of one or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions hereof.