Earlier editions: 2026-07
Chapter 8 — Businesses, Trades and Professions›Article 1 — BUSINESS TAX REGISTRATION. GENERAL
Inglewood Municipal Code § 8-1 Definitions
Inglewood Municipal Code · 2026-10 edition · updated 2026-10-04 · Inglewood
Cite as: Inglewood Municipal Code § 8-1 · Text as of 2026-10-04
For the purposes of this Chapter the words hereinafter set forth shall be given the respective meanings hereinafter in this Chapter respectively ascribed to them, and shall be interpreted and construed accordingly.
§ 8-1.1. Applicant.¶
"Applicant" shall mean the person, firm, association or corporation applying for a permit or license pursuant to the provisions of this Chapter.
§ 8-1.2. Automobile Dealer.¶
"Automobile dealer" shall mean any person engaged in conducting, managing or carrying on the business of buying, selling, offering to buy, or offering to sell, consigning to be sold, or otherwise dealing in, used motor vehicles, as the term "motor vehicle" is defined in the Vehicle Code of the State of California.
§ 8-1.3. Auto Wrecker.¶
"Auto wrecker" shall mean any person who buys or receives any "motor vehicle," as defined in the California Vehicle Code, for the purpose of dismantling or disassembling, or who dismantles or disassembles, any such motor vehicle for the purpose of reconditioning any other vehicle, or for the purpose of selling or otherwise dealing in the materials or parts of such vehicle.
§ 8-1.4. Beer Bar.¶
"Beer bar" shall mean all places of business where beer, but not distilled spirits, is sold or served to the public for consumption on the premises; which place of business is not licensed by the Department of Alcoholic Beverage Control as a bona fide public eating place, as the same is defined in Sections 23038 and 23038.1 of the Business and Professions Code of the State of California.
§ 8-1.5. Bona Fide Restaurant Serving Beer and/or Wine.¶
"Bona fide restaurant serving beer and/or wine" shall include all places of Business Licensed by the Department of Alcoholic Beverage Control as a bona fide public eating place, as the same is defined in Sections 23038 and 23038.1 of the Business and Professions Code of the State of California, where beer and/or wine, but not distilled spirits, are sold or served to the public for consumption on the premises.
§ 8-1.6. Bona Fide Restaurant Serving Distilled Spirits.¶
"Bona Fide Restaurant Serving Distilled Spirits" shall include all places of Business Licensed by the Department of Alcoholic Beverage Control as a bona fide public eating place, as the same is defined in Sections 23038 and 23038.1 of the Business and Professions Code of the State of California, where distilled spirits are sold or served to the public for consumption on the premises.
§ 8-1.7. Business.¶
"Business" shall include profession, trade, vocation, occupation and all and every kind of calling carried on for gain or profit.
(Ord. 2113 7-7-72)
§ 8-1.8. Business License.¶
"Business License" shall mean an instrument issued by the City based on an approved application submitted to the Permits and Licensing Committee. The issuance of a Business License authorizes the applicant to conduct business in the City provided that the applicant is in compliance with any and all city, county, state or Federal laws or regulatory requirements.
(Ord. 01-14 10-2-01)
§ 8-1.8.1. Business Tax Certificate.¶
"Business Tax Certificate" shall mean a certificate issued by the Finance Department as evidence that a business has paid the required taxes to conduct business in the city. A business tax certificate is NOT a Business License and it shall not be construed as authorizing the right to conduct or continue any business.
(Ord. 01-14 10-2-01)
§ 8-1.9. Buy-Form.¶
"Buy-Form" shall designate the forms furnished by the Chief of Police to a licensee for the purpose of recording and furnishing by the licensee to the Chief of Police the information relative to purchases, pledges or consignments required by Section 8-73 of this Code.
§ 8-1.10. Camp Ground or Mobile Home Park.¶
"Camp Ground or Mobile Home Park" is defined to be any place, area or tract of land upon which is located any camp car and/or trailer.
§ 8-1.11. Card Club.¶
"Card Club" is defined as any place maintained, operated or conducted for the principal purpose of furnishing a place where members or guests, or other persons, play card games of any nature and where:
(1) A fee is charged either as membership dues for admission to such place or for the privilege of playing cards; or
(2) Any collection or donation of money is made or received.
§ 8-1.12. Card School.¶
"Card School" shall mean any place maintained, operated or conducted for the purpose of giving instructions for the playing of card games of any type.
§ 8-1.13. CATV.¶
"CATV" shall mean a community antenna television system.
§ 8-1.14. Circus.¶
"Circus" shall mean and include any show or exhibition containing acts or feats of horsemanship, trained animals, clowns, acrobatic or trapeze performances or such other forms of skill or amusement as are commonly given in rings and combinations of entertainment.
§ 8-1.15. Cocktail Bar.¶
"Cocktail Bar" shall mean any place of business where distilled spirits are sold or served to the public for consumption on the premises, which place of business is not licensed by the Department of Alcoholic Beverage Control as a bona fide public eating place as the same is defined in Sections 23038 and 23038.1 of the Business and Professions Code of the State of California.
§ 8-1.16. Committee.¶
"Committee" shall mean the "Permits and Licenses Committee."
§ 8-1.17. Community Antenna Television System.¶
"Community Antenna Television System" shall mean a system of antenna, coaxial cables, wires, wave guides, or other conductors, equipment or facilities designed, constructed or used for the purpose of providing television or FM radio service by cable or through its facilities as herein contemplated. CATV shall not mean or include the transmission of any special program or event for which a separate and distinct charge is made to the subscriber in the manner commonly known and referred to as "pay television."
§ 8-1.18. Conduct.¶
"Conduct" shall mean commence, conduct, transact, maintain, prosecute, practice, operate and carry on.
§ 8-1.19. Contractor--General.¶
"Contractor--General" shall mean a contractor in the business of construction utilizing the services of two or more unrelated building trades or crafts and licensed as a contractor by the State.
§ 8-1.20. Contractor--Speculative.¶
"Contractor--Speculative" shall mean a contractor in the business of constructing buildings or structures on property owned or controlled by him for the purpose of sale or disposition upon completion of construction and licensed as a contractor by the State.
§ 8-1.21. Contractor--Sub or Specialty Contractor.¶
"Contractor--Sub or Specialty Contractor" shall mean a contractor whose contracting business involves the use of specialized building trades or crafts and is licensed as a contractor by the State.
§ 8-1.22. Dance Hall.¶
"Dance Hall" shall include every public dancing club, dance hall or ballroom operated within the City.
§ 8-1.23. Driver.¶
"Driver" shall mean any person in charge of, driving or operating any vehicle defined as a taxicab herein either as an agent, employer or otherwise.
§ 8-1.24. Established or Fixed Place of Business.¶
"Established or Fixed Place of Business" shall mean the permanent location of a business and such status will be accepted for those businesses which by their nature or respective modes of operation would be clearly classified as a "permanent business." In all cases, the established or fixed place of business shall be proved by exhibition of a bona fide written lease or rental agreement to the premises where such business is to be conducted, such lease or rental agreement to be for a minimum period of not less than three months.
§ 8-1.25. Repealed.¶
§ 8-1.26. Figure Model.¶
"Figure Model" shall mean any person, male or female, who poses to be observed, viewed, photographed or whose likeness is painted, drawn, sculptured, sketched or otherwise similarly depicted by other persons.
§ 8-1.27. General Services.¶
"General Services" shall mean and include any person engaged in the business of offering to the public, services other than professional services, for compensation, and shall include telephone services.
§ 8-1.28. Grantee.¶
"Grantee" shall mean the person, firm or corporation to whom or which a franchise, is granted by the Council under this Chapter, and the lawful successor, transferee or assignee of said person, firm or corporation.
§ 8-1.29. Gross Receipts.¶
A. "Gross Receipts" shall mean:
(1) The total amount of all sales or business transactions conducted in the City with any other person or entity; and
(2) The total amount received for the performance of any act or service in the City, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as part of or in connection with the sale of merchandise, wares or goods; and
(3) A business established outside of the City but maintaining a branch office within the City, or doing business within the City through an agent, broker or employee, shall report as gross receipts, its total sales or receipts attributable to the local branch office, local agent, broker or employee.
In the event separate sales or receipt records are not maintained for such branch office, local agent, broker or employee or that the business of said branch office, agent, broker or employee within the City is that of performing essentially administrative functions in connection with sales or services performed or rendered elsewhere, the business tax shall be computed by applying the applicable gross receipts tax to the amount which is three times the total annual cost of maintaining said branch office, agent, broker or employee. Said total cost of maintaining said local branch office, agent, broker or employee, shall include but not be limited to wages, salaries, commissions, bonuses, office rent, telephone, postage, utilities, janitorial and other expenses allocated for maintenance of said branch office, agent, broker or employee.
(4) All other receipts, cash, credits, and property of any kind or nature from business conducted in the City without any deduction therefrom on account of the cost of property sold, the cost of materials used, labor or service costs, interest paid or payable, losses or other expenses; and
(5) Gross receipts of general contractors or building contractors (speculative) shall not include sums paid subcontractors of said general contractors or building contractors, performing services within the City for such contractors, provided such subcontractors have a valid business tax certificate issued by the City.
(6) Gross Annual Receipts (CATV grantee) shall mean any and all compensation and other consideration in any form whatever and any contributing grant or subsidy received directly or indirectly by a grantee from subscribers or users in payment for television or FM radio signals or service received within the City. Gross Annual Receipts shall not include any taxes on services furnished by the grantee imposed directly on any subscriber or user by any city, state or other governmental unit and collected by the grantee for such governmental unit.
(7) Gross receipts for real estate brokers or agents, travel agents, insurance brokers, and bail bond brokers shall mean the total gross commissions plus other fees and charges received for services.
(8) Gross receipts for horse or livestock auctions shall include the total sale price of each animal sold, excluding only sales and use taxes required to be collected at the time of sale; and all other fees and charges received by the auctioneer.
(9) Gross receipts for the sale of motor vehicle fuels includes applicable Federal and State taxes, except state and local sales taxes.
B. Excluded from Gross Receipts shall be the following:
(1) Cash discounts allowed and taken on sales.
(2) Any tax required by law to be included in or added to the purchase price and collected from the customer or purchaser.
(3) Such part of the sale price of property returned by purchasers upon rescission of the contract of sales as is refunded either in case or by credit.
(4) Amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to those for whom collected, provided the agent or trustee makes available to the Finance Director for inspection the names and addresses of the persons for whom collection is made and the amounts paid to them.
(5) Credit allowed on property accepted as part of the purchase price and which property may later be sold.
(6) Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded.
(7) As to a real estate agent or broker, the sales price of real estate sold for the account of other except that portion which represents commission or other income to the agent or broker.
(Ord. 2450 9-13-83; Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
§ 8-1.29.1. Independent Contractor.¶
"Independent Contractor" shall mean a person who contracts with another to do something for him but who is not controlled by the other nor subject to the other's right to control with respect to his physical conduct in the performance of the undertaking. He may or may not be an agent.
(Ord. 01-14 10-2-01)
§ 8-1.30. Junk Collector.¶
"Junk Collector" is a person not having a fixed place of business in the City who goes from house to house, or from place to place, gathering, collecting, buying, selling or otherwise dealing in any old rags, sacks, bottles, cans, papers, metal (including gold or mercury) or other articles commonly known as junk.
§ 8-1.31. Junk Dealer.¶
"Junk Dealer" is a person (not an auto wrecker) having a fixed place of business in the City and engaged in conducting, managing or carrying on the business of buying, selling or otherwise dealing in, either at wholesale or retail, any old rags, sacks, bottles, cans, papers, metal (including gold or mercury), or other articles known as junk.
§ 8-1.32. License Collector.¶
"License Collector" shall mean Finance Director.
(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
§ 8-1.33. Manufacturing.¶
"Manufacturing" shall mean the business of making, developing, assembling or packaging of any machines, devices, articles, things, commodities, goods, wares, merchandise, products, equipment, material or substances for sale or distribution to the public either at wholesale or retail.
§ 8-1.34. Minimum Entertainment.¶
"Minimum Entertainment" shall include any act, presentation, or performance available to the customers of the premises for their pleasure, amusement or benefit, including, but not limited to, live performances, whether of a musical nature or otherwise, and motion picture presentations, but not including entertainment provided by the public airways or the television medium, or provided by coin operation of a juke box; provided that no more than one individual entertainer is engaged in such entertainment.
(Ord. 2450 9-13-83)
§ 8-1.35. Model Studio.¶
"Model Studio" shall mean any premises on which there is conducted the business of furnishing figure models who pose for the purpose of being observed or viewed by any person or being sketched, painted, drawn, sculptured, photographed, or otherwise similarly depicted for persons who pay a fee, or other consideration, or a gratuity, for the right or opportunity so to depict the figure model, or for admission to, or for permission to remain upon, or as a condition of remaining upon the premises.
"Model Studio" shall also mean any premises where there is conducted the business of providing or procuring for a fee or other consideration or compensation or gratuity, figure models to be observed or viewed by any person or to be sketched, painted, drawn, sculptured, photographed, or otherwise similarly depicted.
The words "Model Studio" shall not be construed to include:
(a) Any studio which is operated by any State College, or public Junior College or school wherein the persons, firm, association, partnership, or corporation operating it has met the requirements established in Division 21 of the Education Code of the issuance or conferring of, and is in fact authorized thereunder to issue and confer, a diploma or honorary diploma; or
(b) Any premises where there is conducted the business of furnishing, providing or procuring figure models solely for any such institutional studio.
§ 8-1.36. Outdoor Restaurant.¶
"Outdoor Restaurant" shall mean any place of business, which sells or serves food products or beverages for consumption on the premises where such place of business is located, and which provides facilities for, or permits, consumption of such food products or beverages on any portion of such premises not within a fully enclosed building.
§ 8-1.37. Pawn Broker.¶
"Pawn Broker" shall mean a person engaged in conducting, managing or carrying on the business of pawn broking, or the business of lending money for himself or any other person upon personal property, pawns or pledges, or the business of purchasing articles of personal property and reselling, or agreeing to sell such articles to the vendors of their assignees at prices agreed upon at or before the time of such purchase.
§ 8-1.38. Pawn Shop.¶
"Pawn Shop" is any room, store, building or other place in which any business of a Pawn Broker is engaged in, carried on or conducted.
§ 8-1.39. Peddling.¶
"Peddling" shall mean the sale of any goods, wares or merchandise from house to house or from place to place within the City or offering any goods, wares or merchandise for sale from any wagon, push cart or other conveyance.
§ 8-1.40. Professional Services.¶
"Professional Services" shall mean any professional service as that term is ordinarily and commonly used and understood, wherein individuals are engaged in the business of offering to the public, professional services for compensation shall include the services rendered by any person engaged in the practice of law, architecture, medicine, surgery, dentistry, accounting, collection agency, detective agency, engineer, draftsman, mortuary, hospitals, escrow agency, travel agency, insurance broker, employment agency, advertising agency, real estate, chiropractics and optometry.
(Ord. 2450 9-13-83)
§ 8-1.41. Regular Entertainment.¶
"Regular Entertainment" shall include the availability of dancing facilities for use by customers of the premises, or any act, presentation or performance available to the customers of the premises for their pleasure, amusement or benefit, including, but not limited to, live performances, whether of a musical nature or otherwise, and motion picture presentations but not including entertainment provided by the public airways of the television medium; provided that more than one individual entertainer is engaged in such entertainment.
§ 8-1.42. Rental Business. Residential.¶
Whenever any person, whether as the owner or agent for the owner, rents, leases or has available for rent or lease, one or more residential units, such person shall be deemed to be in the residential rental business.
(Ord. 91-16 7-2-91)
§ 8-1.43. Rental Business. Commercial.¶
Whenever any person, partnership or other association, whether as the owner or agent for the owner, rents, leases or has available for rent or lease one or more commercial buildings, industrial buildings, offices or office buildings, trailer courts, trailer parks, land or vacant lots, whether at one or multiple locations, such person, partnership or association shall be deemed to be in the commercial rental business.
§ 8-1.44. Rock, Hard Rock, or Rock and Roll Music.¶
"Rock," Hard Rock," or "Rock and Roll Music" is defined as a style of popular music that derives in part from the blues and folk music and is marked by a heavily accented beat (usually electronically amplified) and with a simple repetitious phrase structure.
§ 8-1.45. Second Hand Dealer.¶
"Second Hand Dealer" shall mean a person (other than a used car dealer or dealer in second hand books or magazines) engaged in conducting, managing or carrying on a business of buying, selling or otherwise dealing in second hand goods or merchandise.
§ 8-1.46. Social Card Club Room.¶
"Social Card Club Room" shall mean any room, rooms or premises in which there is conducted any amusement, recreational or social activity of any kind or description, and, for the privilege of engaging in or during the course of participation in such activities, any money or thing of value or any check, or counter in lieu of money shall be paid to or received by the person operating, carrying on, conducting or maintaining said room, rooms or premises, or where memberships are sold for the privilege of engaging in such activities, or where any monetary benefits derived from such activities inures to the benefit of any share holder, member or organization.
§ 8-1.47. Solicitor or Canvasser.¶
"Solicitor or Canvasser" shall mean any person who goes from residence to residence in the City for the purpose of selling or taking orders for any property, goods or services, and shall include any person who is telephoning in the City for such purposes.
§ 8-1.48. Stand.¶
"Stand" shall mean a place designated by the City Council for the use, while awaiting employment, of any taxi cab.
§ 8-1.49. Square Footage.¶
"Square Footage" shall mean all of the space at the business location designed for use by or contributing to serving the customers of the business concerned regardless of use, except that space occupied by amusement machines, cigarette vending machines or other vending or coin-operated devices for which a Business License fee is paid in the City.
§ 8-1.50. Street.¶
"Street" shall mean the surface of and the space above and below any public street, road, highway, freeway, lane, path, alley, court, sidewalk, parkway or drive, now or hereafter existing as such within the City.
§ 8-1.51. Taxicab.¶
"Taxicab" shall mean every automobile or motor propelled vehicle of a distinctive color, such as is in common usage in this country for taxicabs, equipped with a taximeter, used for transportation for hire over the streets of the City, and not over a definite route, irrespective of whether the operations extend beyond the boundary limits of the City, at rates for distance traveled, or for waiting time, or for both, and which vehicle is routed under the direction of such passenger or person hiring the same.
§ 8-1.52. Taximeter.¶
"Taximeter" shall mean a mechanical instrument or device by which the charge for hire of a passenger-carrying vehicle is mechanically calculated, either for distance traveled or for waiting time, or both, which charges shall be indicated by means of figures.
§ 8-1.53. Vehicle.¶
"Vehicle" shall mean every device in, upon or by which any person or property is or may be transported or drawn on a public highway, street or public way, excepting devices moved by human power or used exclusively upon stationary rails or tracks.
§ 8-1.54. Wheelchair Bus.¶
"Wheelchair Bus" shall mean a vehicle capable of transporting a person while seated in a wheelchair.
§ 8-1.55. Wholesale Sales.¶
"Wholesale Sales" shall mean the sale of goods, wares or merchandise for the purpose of resale and there is no sale to the ultimate consumer.
§ 8-1.56. Person.¶
"Person" shall mean an individual, partnership, joint venture or corporation.
(Ord. 2450 9-13-83)
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