Article VI — BUSINESS LICENSE LAW
Lakewood Municipal Code · 2026-07 edition · updated 2026-10-02 · Lakewood
BUSINESS LICENSE LAW
| CHAPTER 1 | § 6103.27. | Employee. | ||
|---|---|---|---|---|
| Definitions | § 6103.28. | Employee, Average. | ||
| § 6103.29. | Entertainment. | |||
| § | 6100. | Business License Law. | § 6103.29a. | Entertainment, Place of. |
| § | 6101. | Business. | § 6103.30. | Garage, Public. |
| § | 6102. | Place of Business. | § 6103.31. | Gasoline Deliveries. |
| § | 6103. | Specific Definitions. | § 6103.32. | House Number Painter. |
| § | 6103.1. | Advertising by Billboards. | § 6103.33. | Laundries and Dry Cleaners, |
| § | 6103.2. | Advertising by Handbills. | Automatic Self-Service. | |
| § | 6103.3. | Advertising by Posting. | § 6103.34. | Patrolman. |
| § | 6103.4. | Advertising by Searchlight. | § 6103.35. | Guard. |
| § | 6103.5. | Advertising by Sound Trucks. | § 6103.36. | Private Day School. |
| § | 6103.6. | Auction Establishment. | § 6103.37. | Day Nursery or Day Nursery |
| § | 6103.7. | Automobile Repairer. | School. | |
| § | 6103.8. | Bankrupt Stock, Bankrupt | § 6103.38. | Private Boarding School. |
| Sales, Damaged Goods Sales or | § 6103.39. | Children's Boarding Home. | ||
| Closing Out Sales. | § 6103.40. | (Reserved) | ||
| § | 6103.9. | Public Billiard and Pool Halls. | § 6103.41. | (Reserved) |
| § | 6103.10. | Beauty Shop. | § 6103.42. | (Reserved) |
| § | 6103.11. | Beautician. | § 6103.43. | Restaurant, Cafe, Food |
| § | 6103.11.a. | Bingo Games for Charitable | Establishment and Public | |
| Purposes. | Eating Place. | |||
| § | 6103.11.b. | Business of Fortune-Telling. | § 6103.44. | Services, General. |
| § | 6103.11.c. | Carnival. | § 6103.45. | Solicitors and Peddlers. |
| § | 6103.12. | Children's Room. | § 6103.46. | Rentals, Business. |
| § | 6103.13. | Collector. | § 6103.47. | Receipts, Gross. |
| § | 6103.14. | Contractor. | § 6103.48. | Sale. |
| § | 6103.15. | Conduct or Carry On. | § 6103.49. | Sworn Statement. |
| § | 6103.16. | Certificate. | § 6103.50. | Theatre. |
| § | 6103.17. | Dance, Public. | § 6103.51. | Tumbling Rebound Tumbling |
| § | 6103.18. | Dance Hall, Public. | Equipment. | |
| § | 6103.19. | Dance, Private. | § 6103.52. | Tumbling Rebound Tumbling |
| § | 6103.20. | Dancing Club. | Center. | |
| § | 6103.21. | Dancing School. | § 6103.53. | Used Car Dealer. |
| § | 6103.22. | Special Dance. | § 6103.54. | Vehicle. |
| § | 6103.23. | Youth Dance. | § 6103.55. | Wholesale Sales. |
| § | 6103.24. | Drive-In or Take-Out | § 6103.56. | Manufacturing. |
| Restaurant. | § 6103.57. | Professional Services. | ||
| § | 6103.25. | Dwelling Unit. | ||
| § | 6103.26. | Dwelling, Multiple. |
LAKEWOOD CODE
| CHAPTER 2 | § 6315. | False Statements. | ||
|---|---|---|---|---|
| Administration | § 6316. | Posting. | ||
| § 6317. | Non-Transferability. | |||
| § § |
6200. 6201. |
Business Tax Certificate Required. Unlawful Business. |
§ 6318. § 6319. |
City Council Acting as Board. Hearings. |
| § | 6202. | Enforcement. | CHAPTER 4 | |
| § | 6203. | Same. | Business Permits | |
| § | 6204. | Same; Deputized Accountants. | ||
| § | 6205. | Failure to Cooperate. | § 6400. | Permit Required for Certain |
| § | 6206. | Additional Powers of Director | Businesses. | |
| of Finance. | § 6400.1. | Annual Renewal. | ||
| § | 6206.1. | Same. Criminal History | § 6400.2. | Other Businesses Not |
| Information. | Enumerated. | |||
| § | 6207. | Director of Finance and | § 6402. | Businesses, Professions, Trades |
| Authorized Representative. | and Occupations Requiring a | |||
| § | 6208. | City Treasurer. | Permit to Conduct the Same | |
| § | 6209. | Renewal. | Within the City. | |
| § | 6210. | Meaning of Article or | § 6403. | Issuance of Certain Permits by |
| Ordinance. | Director of Finance. | |||
| § 6403.1. | Appeal to the City Council. | |||
| CHAPTER 3 | § 6403.2. | Application. | ||
| Permits and Licenses | § 6403.3. | Permit Fee. | ||
| § 6403.4. | Annual Renewal. | |||
| § | 6300. | Application for a Permit. | § 6403.5. | Revocation, Suspension, |
| § | 6301. | Permit Fee. | Hearing, Notice. | |
| § | 6302. | Permit and License Hearing | § 6403.6. | Non-Transferability. |
| Board. | § 6403.7. | Posting. | ||
| § | 6303. | Granting or Refusal of Permit. | § 6403.8. | Certain Businesses, Professions, |
| § | 6304. | Revocation or Suspension of | Trades and Occupations | |
| Licenses or Permits. | Requiring Permit Issued by the | |||
| § | 6305. | Licensee or Permittee Entitled | Director of Finance, and Rules | |
| to Hearing Prior to Revocation. | and Regulations Governing the | |||
| § | 6306. | Procedure on Revocation of | Same. | |
| Licenses or Permits. | § 6404. | Carnival Permit. | ||
| § | 6307. | Suspension of License Prior to | ||
| Hearing. | CHAPTER 4.5 | |||
| § | 6308. | Licensee to Be Heard. | Sidewalk Vendor Permits | |
| § | 6309. | Revocation or Suspension of | ||
| License. | § 6405.1. | Definitions. | ||
| § | 6310. | Delivery of Notice. | § 6405.2. | Sidewalk Permit Requirement. |
| § | 6311. | Proof of Notice. | § 6405.3. | Permit Applications. |
| § | 6312. | Notification. | § 6405.4. | Operating Requirements. |
| § | 6313. | No License to Be Issued. | § 6405.5. | Violations and Penalties. |
| § | 6314. | New License Required. |
BUSINESS LICENSE LAW
| § | 6405.6. | Suspension or Revocation of | § 6526. | Effect of Chapter on Past |
|---|---|---|---|---|
| Permit. | Actions Unexpired Business | |||
| § | 6405.7. | Conflicts. | Tax Certificates or Licenses. | |
| § 6527. | Business Tax Rates. | |||
| CHAPTER 5 | § 6527.1. | Tax Rates Based Upon Gross | ||
| Business Licenses | Receipts. | |||
| § 6527.2. | Tax Rates Based Upon Number | |||
| § | 6500. | Business License Tax. | of Employees or Other Units. | |
| § | 6501. | Business Tax Payments | § 6528. | Outside Businesses. |
| Required. | § 6529. | Limitations. | ||
| § | 6502. | Revenue Measure. | § 6530. | Inter-City Transportation |
| § | 6503. | Branch Establishment. | Business. | |
| § | 6504. | Evidence of Doing Business. | § 6531. | Boundary Line Businesses. |
| § | 6505. | Constitutional Apportionment. | ||
| § | 6506. | Exemptions. | CHAPTER 7 | |
| § | 6507. | Tax-Free Certificate Provision. | Sales Tax | |
| § | 6508. | Registration for Business Tax Certificate. |
§ 6700. | Title. |
| § | 6509. | Renewal Registration. | § 6701. | Imposition and Rate of Tax. |
| § | 6510. | Contents of Business Tax Certificate. |
§ 6702. | Tax Levied in Same Manner as State Tax. |
| § § § |
6511. 6512. 6513. |
Statements and Records. Information Confidential. Failure to File Statement or Corrected Statement. |
§ 6703. § 6704. § 6705. |
Adoption of State Sales Tax Law by Reference. Exceptions. Exemptions. Adoption of Rules and |
| § § § |
6514. 6515. 6516. |
Appeal. Extension of Time. Business Tax Certificate |
§ 6706. | Regulations by Reference. Interpretations. Verbatim Excerpts Shall Not Exclude Balance. |
| § | 6517. | Nontransferable; Changed Location and Ownership. Duplicate Business Tax Certificate. |
§ 6707. § 6708. § 6709. |
Application for Permit. Issuance and Display of Permit. Permit Fees. |
| § | 6518. | Posting and Keeping Business | § 6710. | Revocation of Permit. |
| Tax Certificate. | § 6711. | Renewal of Permit. | ||
| § | 6519. | Business Tax How and When | § 6712. | Unlawful Acts. |
| Payable. | § 6713. | Due Date. | ||
| § | 6520. | Delinquent Taxes Penalties. | § 6714. | Reimbursement. |
| § | 6521. | Refunds of Overpayments. | § 6715. | Unlawful Advertising. |
| § | 6522. | Administrative Rules and | § 6716. | Suit for Tax. |
| Regulations. | § 6717. | Resale Certificate. | ||
| § | 6523. | Suit for Recovery of Unpaid | § 6718. | Extension of Time. Waiver or |
| Taxes. | Compromise. | |||
| § | 6524. | Agreement for Unpaid Taxes. | § 6719. | Disposition of Proceeds. |
| § | 6525. | Penalty for Violation; Remedies | § 6720. | Divulging of Information |
| Cumulative. | Forbidden. |
LAKEWOOD CODE
| § | 6721. | Penalties. | § 6909. | Failure to Collect and Report |
|---|---|---|---|---|
| § | 6722. | Same. | Tax. | |
| § 6910. | Appeal. |
|||
| CHAPTER 8 | § 6911. | Records. |
||
| Use Tax | § 6912. | Refunds. |
||
| § 6913. | Actions to Collect. |
|||
| § | 6800. | Title. | § 6914. | Violations; Misdemeanor. |
| § | 6801. | Definitions. | § 6915. | Guest Registration. |
| § | 6802. | Imposition and Rate of Tax. | ||
| § | 6803. | Use Tax Levied in Same | CHAPTER 10 | |
| Manner as State Tax. | Local Transactions and Use Tax | |||
| § | 6804. | Adoption of State Use Tax Law | ||
| by Reference. Exceptions. | § 6920. | Title. |
||
| § | 6805. | Adoption of Rules and | § 6921. | Operative Date. |
| Regulations by Reference. | § 6922. | Purposes. |
||
| § | 6806. | Interpretation. | § 6923. | Contract With State. |
| § | 6807. | Duty to Collect Tax. | § 6924. | Transactions Tax Rate. |
| § | 6808. | Persons Liable to Tax. | § 6925. | Place of Sale. |
| § | 6809. | Collection of Tax by Retailer. | § 6926. | Use Tax Rate. |
| § | 6810. | Separate Display of Tax From List or Other Price. |
§ 6927. | Adoption of Provisions of State Law. |
| § | 6811. | Personal Property to Which Tax Applies. |
§ 6928. | Limitations on Adoption of State Law and Collection of Use |
| § | 6812. | (Reserved) | Taxes. | |
| § | 6813. | Registration of Retailers. | § 6929. | Permit Not Required. |
| § | 6814. | Due Date of Taxes. | § 6930. | Exemptions and Exclusions. |
| § | 6815. | Returns. | § 6931. | Annual Audit. |
| § | 6816. | Incorporation by Reference of | § 6932. | Citizens Oversight. |
| Identical Provisions in Chapter 7 of Article VI Pertaining to Procedure and Collection. |
§ 6933. § 6934. |
Amendments. Enjoining Collection Forbidden. |
||
| § | 6817. | Schedules for Payment of Tax. | § 6935. | Duration of Tax. |
| CHAPTER 9 | § 6936. | Interaction With Other Code Provisions. |
||
| Transient Occupancy Taxes | ||||
| § § |
6901. 6902. |
Title. Definitions. |
CHAPTER 11 Filming Permits |
|
| § | 6903. | Tax Imposed. | § 6940. | Definitions. |
| § | 6904. | Exemptions. | § 6941. | Permits and Exemptions. |
| § | 6905. | Operator's Duties. | § 6942. | Rules and Regulations. |
| § | 6906. | Registration. | § 6943. | Applicants and Issuance. |
| § | 6907. | Reporting and Remitting. | § 6944. | Liability Provisions. |
| § | 6908. | Penalties and Interest. | § 6945. | Violations. |
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