Inglewood Municipal Code § 8-2 Business Tax. Payment Required. Penalty

It shall be unlawful for any person to commence or conduct any business in the City without first having procured a business tax certificate from the City so to do and paying the tax prescribed or without complying with any and all applicable provisions of this or any other ordinance of the City now existing or which may hereafter be adopted by the City Council and which refers to such business.

Any person who carries on any business without first having obtained and paid for the required tax certificate shall pay a penalty of twenty percent of the prescribed tax; an additional ten percent penalty shall be added on the first day of each calendar month thereafter after a citation shall have been issued to such person directing him to appear at the Office of the City License Collector and until the appropriate tax application is filed and tax paid, except that the total amount of penalty added shall in no event exceed fifty percent of the amount of tax due. Such penalty shall be collected and the payment thereof shall be enforced in the same manner as other business taxes are collected and payment enforced.

The amount of any business tax imposed by this Chapter shall be deemed a debt to the City, and it shall be a misdemeanor for any person to carry on any business without having satisfied the tax liability therefor. Such person shall be subject to any action in the name of the City in any court of competent jurisdiction for collection of the amount of business tax due.

The conviction and punishment of any person for carrying on any business without a tax certificate shall not excuse or exempt such person from the payment of such business tax due or unpaid at the time of such conviction.

The business tax services to raise revenue for the City and is not regulatory. No business tax certificate issued under the provisions of this ordinance shall be construed as authorizing the conduct or continuance of any business.

(Ord. 2225 6-24-75)

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For relevant state law see Bus. & Prof. Code Sec. 16000.

It shall be unlawful to commence or conduct any business in the City of Inglewood that requires the issuance of a business license without first having possessed and currently holding in good standing a business license issued by the City of Inglewood. Any business that requires permits and license approval must obtain a business license.

(A) Obtaining a Business License. To obtain a business license the applicant shall first meet the following requirements:

(1) Comply with all current City zoning requirements, or be permitted to waive this requirement under the legally non-conforming use provisions of Section 12-60 of the Inglewood Municipal Code.

(2) Submit an application to the Finance Department along with the required fee pursuant to Section 8-36 of the Inglewood Municipal Code.

(3) Obtain written approval from the Permits and Licenses Committee after a noticed public hearing before said Committee. Said Committee shall be granted the authority to place reasonable conditions on the approval of the applicants request.

(4) Obtain a Special Use Permit from the Planning Commission when required by City ordinance, if not previously issued; or if due to an expansion or modification in the scope of the originally granted Special Use Permit, additional conditions should be considered by the Planning Commission in the opinion of the Permits and Licenses Committee at the time of its review of the initial or renewal application.

(5) Obtain a Building Permit when required by City Ordinance, if not previously issued; or if any significant changes to the building are to be made due to the proposed use.

(6) Obtain, possess, and hold in good standing any and all required permits or licenses, including, but not limited to, those required by the City, County, Federal Government or their regulatory agencies.

(7) Comply with any and all applicable provisions of this or any other ordinance of the City now existing or which may hereafter be adopted by the City Council and which refers to such business.

(8) Pay all necessary taxes, permit fees, and any reasonable investigative costs when required by the City.

(B) Renewal of Business Licenses. All business licenses shall be renewed on the first day of January of each year. Renewal applications, along with the required fee, shall be submitted to the Finance Department not later than the first day of November of each year. Except as provided in this subsection (B) all applicants for renewal of a business license shall meet all of the requirements of this Section.

The applicant for all renewals of a business license shall specifically state on his/her submitted application if: (1) there has been any change of the use of the establishment from that stated on the last submitted application; (2) if there has been any change of the structure since the last stated submitted application; (3) if there is any anticipated change of use of the establishment during the next year; if (4) there is any anticipated change in the structure during the next year; or (5) if there has been any criminal arrest, allegations of code violations, failure to follow any of the conditions of the Permits and Licenses Committee or of a Special Use Permit or other circumstances at the location during the past year that might suggest a potential detriment to the community or the patrons of the business. Failure to submit timely information regarding the above topics may be grounds for denying the renewal of the applicants business license.

The Permits and Licenses Committee may waive any requirement for a fee deposit in excess of $500 if the Committee Members find that there have been no significant problems at the applicant's business or other relevant business in the past year and therefore the investigative costs are not likely to be substantial.

(Ord. 01-14 10-2-01; Ord. 02-21 6-11-02)