Earlier editions: 2026-07
Chapter 8 — Businesses, Trades and Professions›Article 2 — BUSINESS TAX RATES AND SCHEDULES
Inglewood Municipal Code § 8-23 Tax Rates Based on Gross Receipts
Inglewood Municipal Code · 2026-10 edition · updated 2026-10-04 · Inglewood
Cite as: Inglewood Municipal Code § 8-23 · Text as of 2026-10-04
Every person who engages in any of the businesses categorized in this Article shall pay a business tax on the gross receipts of such business at the rate or rates designated in this Article.
§ 8-23.1. Classification "A" Wholesale Sales and Automobile Sales.¶
Manufacturing and selling at wholesale or sales at wholesale, and sales of automobiles subject to California sales tax.
Minimum tax, $20 for any part of the calendar year plus one dollar ($1.00) for each $1,000 or fraction thereof of gross receipts above $20,000.
(Ord. 2450 9-13-83; Ord. 2478 6-26-84; Ord. 91-16 7-2-91)
§ 8-23.2. Classification "B" Retail Sales, General Services and Other Businesses.¶
Manufacturing and selling at retail, sales at retail, general services and businesses not specifically included in another classification.
Minimum tax, $22 for any part of the calendar year plus one dollar and ten cents ($1.10) for each $1,000 or fraction thereof of gross receipts above $20,000.
(Ord. 2450 9-13-80; Ord. 91-16 7-2-91)
§ 8-23.3. Classification "C" Commercial Rentals.¶
Minimum tax, $22 for any part of the calendar year plus one dollar and ten cents ($1.10) for each $1,000 or fraction thereof of gross receipts above $20,000.
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
§ 8-23.4. Classification "D" Residential Rental Business.¶
Residential rental business shall be subject to an annual tax levy of $20 per unit, excluding the owner's unit if owner occupied.
(Ord. 2450 8-13-83; Ord. 91-16 7-2-91)
§ 8-23.5. Classification "E" Professional Services.¶
Minimum tax, $33 for any part of the calendar year plus one dollar and sixty-five cents ($1.65) for each $1,000 or fraction thereof of gross receipts above $20,000.
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
§ 8-23.6. Classification "F" Vending Machines.¶
Coin-operated vending machines dispensing merchandise or service, coin-operated weighing devices.
Minimum tax $49.50 for any part of the calendar year plus one dollar and sixty-five cents ($1.65) for each $1,000 or fraction thereof of gross receipts above $30,000.
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
§ 8-23.7. Classification "G" General Building Contractor and Building Contractor…¶
Minimum tax $93.50 for any part of the calendar year plus one dollar and ten cents ($1.10) for each $1,000 or fraction thereof of gross receipts above $85,000.
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
§ 8-23.8. Classification "H" Plumbing, Gas, Sewer and Electrical Contractors.¶
Minimum tax $60.50 for any part of the calendar year plus one dollar and ten cents ($1.10) for each $1,000 or fraction thereof of gross receipts above $55,000.
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
§ 8-23.9. Classification "I" Sub-Contractors and Specialty Contractors.¶
Includes all sub-contractors, exterminators, and specialty contractors except plumbing, gas, sewer, and electrical contractors included in Classification "H."
Minimum tax $55 for any part of the calendar year plus one dollar and ten cents ($1.10) for each $1,000 or fraction thereof of gross receipts above $50,000.
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
§ 8-23.10. Classification "J" Boxing, Theatrical Performances, Etc.¶
Boxing, wrestling events, shows, exhibitions, lectures, theatrical, operatic performance and like performances.
Minimum tax $22 for any part of the calendar year plus one dollar and ten cents ($1.10) for each $1,000 or fraction thereof of gross receipts above $20,000.
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
§ 8-23.11. Classification "K" Horse or Livestock Auctions.¶
(Gross receipts of auctioneers' fees and charges only)
Minimum tax $33 for any part of the calendar year plus one dollar and sixty-five cents ($1.65) for each $1,000 or fraction thereof of gross receipts above $20,000.
(Ord. 2450 9-13-83; Ord. 91-16 7-2-91)
§ 8-23.12. Classification "L" Automobile Sales Not Subject to California Sales Tax.¶
Minimum tax, $25 for any part of the calendar year plus fifty cents ($.50) for each $1,000 or fraction thereof of gross receipts above $50,000.
(Ord. 2478 6-26-84; Ord. 91-16 7-2-91)
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