Earlier editions: 2026-07
Chapter 9 — Taxes›Article 1 — GENERAL PROVISIONS
Inglewood Municipal Code § 9-2 Definitions
Inglewood Municipal Code · 2026-10 edition · updated 2026-10-04 · Inglewood
Cite as: Inglewood Municipal Code § 9-2 · Text as of 2026-10-04
The following words and phrases as used in this Chapter shall be construed as defined in this Section unless it appears from the context that a different meaning is intended.
§ 9-2.1. Continuous Occupancy (Parking Lot).¶
"Continuous occupancy (parking lot)" shall mean an occupancy in which the motor vehicle is left in one parking station without being moved for a continuous period of time.
§ 9-2.2. Hotel.¶
"Hotel" shall mean any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location, or other similar structure or portion thereof.
§ 9-2.3. Live.¶
The term "live" as used in Article 2 shall mean the actual occurrence of a contest, performance, spectacle or presentation at an event performed then and there in whole, or in part, by persons, with or without animals, other creatures or objects and shall not be deemed to mean or include picture or video presentations.
§ 9-2.4. Month.¶
§ 9-2.5. Occupant (Parking Lot).¶
"Occupant (parking lot)" shall mean a person who, for a consideration, uses, possesses or has the right to use or possess any space for the parking a motor vehicle in a parking station, under any lease, concession, permit, right of access, license to use or other agreement, or otherwise.
§ 9-2.6. Occupancy (Hotel).¶
"Occupancy (hotel)" shall mean the use or possession, or the right to the use or possession of any room or rooms or portion thereof, in any hotel for dwelling, lodging or sleeping purposes.
§ 9-2.7. Occupancy (Parking Lot).¶
"Occupancy (parking lot)" shall mean the use or possession or the right to the use or possession of any space for the parking of a motor vehicle in a parking station.
§ 9-2.8. Operator (Hotel).¶
"Operator (hotel)" shall mean the person who is proprietor of a hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in session, licensee, or any other capacity. Where the operator performs his or her actions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for the purposes of this Chapter and shall have the same duties and liabilities as his or her principal. Compliance with the provisions of this Chapter by either the municipal or the managing agent shall, however, be considered to be compliance by both.
§ 9-2.9. Operator (Parking Lot).¶
"Operator (parking lot)" shall mean any person operating a parking station in the City including, but not limited to, the owner or proprietor of such premises, lessee, sub-lessee, mortgagee in possession, licensee or any other person otherwise operating such parking station.
§ 9-2.10. Parking Station.¶
"Parking station" shall include, but is not limited to: (1) any outdoor space parking lot, or uncovered plot, place, lot, parcel, yard or enclosure, or portion thereof, where motor vehicles may be parked, stored, housed or kept, for which any charge is made; (2) any building or structure, or any portion thereof in which motor vehicles may be parked, stored, housed or kept, for which any charge is made.
§ 9-2.11. Rent (Hotel).¶
"Rent (hotel)" shall mean the consideration charged, whether or not received, for the occupancy of space in a hotel valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits and property and services of any kind or nature, without any deduction therefrom whatsoever.
§ 9-2.12. Rent (Parking Lot).¶
"Rent (parking lot)" shall mean the consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts cash, credits, and property or services of any kind or nature, and also the amount for which credit is allowed by the operator to the occupant, without any deduction therefrom whatsoever.
Consideration received for valet parking or other services relating to occupancy shall be deemed included in the term "rent" as used in this Chapter in the event such valet parking or such service is mandatory in order that the occupant take occupancy of a parking station.
§ 9-2.13. Service Supplier.¶
"Service supplier" shall mean a person required to collect and remit a tax imposed by this Chapter.
§ 9-2.14. Service User.¶
"Service user" shall mean a person required to pay a tax imposed by this Chapter.
§ 9-2.15. Tax Administrator.¶
"Tax administrator" shall mean the Finance Director of the City of Inglewood.
(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
§ 9-2.16. Telephone Corporation, Electrical Corporation, Gas Corporation, Water…¶
"Telephone corporation, electrical corporation, gas corporation, water corporation, and cable television corporation" shall have the same meanings as defined in Sections 234, 218, 222, 241, and 215.5, respectively, of the Public Utilities Code of the State of California, as said sections existed on January 1, 1969. "Electrical corporation," and "water corporation," shall be construed to include any municipality or franchised agency engaged in the selling or supplying of electrical power or water to a service user.
§ 9-2.17. Transient.¶
"Transient" shall mean any person or entity, including, but not limited to, any firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate or any other group or combination acting as a unit, who exercises, for any period of time, occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement. Provided, however, that an individual or an entity acting through an individual who personally, continuously, and exclusively so exercises occupancy or is so entitled to occupancy for a period of thirty-one consecutive calendar days or more shall not be deemed a transient.
(Ord. 2137 5-1-73; Ord. 89-7 6-27-89; Ord. 20-03 11-5-19)
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