Long Beach Municipal Code Div. I Purpose and Definitions

This Chapter is enacted solely for the purpose of raising revenue for general municipal purposes and for the usual current expenses of the City. It is not intended to be regulatory. The payment of a business tax required by this Chapter, and its acceptance by the City, and the issuance of a business license to any person shall not entitle the holder thereof to carry on any business unless he has complied with all of the requirements of this Code, including, but not limited to, those of Title 5 as appropriate, and all other applicable laws, nor to carry on any business in any building or on any premises designated in such business license in the event that such building or premises are situated in a zone or locality in which the conduct of such business is in violation of any law.

(Ord. C-6259 § 1 (part), 1986)

For the purpose of this Chapter, certain words and phrases are defined and certain words and phrases shall be construed as set forth in this Division I, unless it is apparent from their context that a different meaning is intended.

(Ord. C-6259 § 1 (part), 1986)

As used in this Chapter, "average number of employees" means the average number of persons employed daily in the person's business for the period of one (1) year and shall be determined by ascertaining the total number of hours of service performed by all employees during the preceding year, dividing the total number of hours of service thus obtained by the number of hours of service constituting a day's work (according to the custom and bylaws governing such employments), and by again dividing the sum thus obtained by the number of business days in each year. In computing the average number of employees, fractions of numbers shall be excluded.

(Ord. C-6259 § 1 (part), 1986)

As used in this Chapter, "business" means all activities engaged in or caused to be engaged in within Long Beach, including any commercial or industrial enterprise, trade, profession, occupation, vocation, calling, or livelihood, including rental or lease of residential or nonresidential real estate and mobilehome parks, or independent contractors, whether or not carried on for gain or profit, but shall not include the services rendered by an employee to his employer.

(Ord. C-6259 § 1 (part), 1986)

As used in this Chapter, "business license" or "license" means the certificate issued by the City to the taxpayer upon payment of a tax prescribed by this Chapter evidencing payment of such tax.

(Ord. C-6259 § 1 (part), 1986)

As used in this Chapter, "business license tax" or "business tax" or "license tax" shall mean the tax due for engaging in business in Long Beach.

(Ord. C-6259 § 1 (part), 1986)

As used in this Chapter, "calendar quarter" means any consecutive three (3) month period.

(Ord. C-6259 § 1 (part), 1986)

As used in this Chapter, the following classifications of businesses shall have the meanings set forth in this Section:

A. "Contract construction" means any business conducted or carried on by any person who is licensed as a contractor by the State of California and who undertakes to, or submits bids to, or does himself or through others, construct, alter, repair, add to, subtract from or demolish any building, highway, railroad, excavation or other structure, project, development or improvement. "Contract construction" includes, but is not limited to, the business of building contractor, cement contractor, cesspool contractor, decorating/painting contractor, electrical contractor, electrical maintenance contractor, engineering contractor, house mover, lathing contractor, masonry contractor, miscellaneous contractor, plaster contractor, plumbing contractor, refrigeration contractor, roofing contractor, sewer contractor, specialty contractor, subcontractor, tile and marble contractor, and weather stripping contractor.

B. "Manufacturing" means any business conducted or carried on by any person engaged in the business of manufacturing, rebuilding or processing any goods, wares, merchandise, articles, substance or commodity at a fixed place of business within Long Beach. "Manufacturing" includes, but is not limited to, the business of aircraft, boats, motor or nonmotor vehicles and food processing.

C. "Miscellaneous business" means any business conducted or carried on by any person engaged in a business not specifically taxed by other provisions of the ordinance codified in this Chapter and not otherwise exempt.

D. "Oil production" means the business of producing oil from any well located in the City, including the City when functioning in the capacity of unit operator.

E. "Profession" means any business conducted or carried on by any person, group, association, partnership, firm or corporation engaged in a profession or vocation licensed by the State, related to a licensed profession or vocation, and/or requiring a period of specialized training such as, but not limited to, physicians, dentists, attorneys and accountants. "Profession" includes, but is not limited to, the business of accountant, architect, attorney, chiropractor, dentist, doctor, doctor - herbs, engineer, optometrist, physician/surgeon, physiotherapist, podiatrist, psychologist, acupuncture, surveyor and veterinarian/dog and cat hospital.

F. "Recreation and entertainment" means any business conducted or carried on by any person engaged in the business of providing entertainment, recreation or amusement services. "Recreation and entertainment" includes, but is not limited to, the business of arcade, dancehall, entertainment cafe with dancing, entertainment cafe without dancing, games, exhibition, amusements, circus, public cardroom and social club.

G. "Rental of residential property" means any business conducted or carried on by any person engaged in the business of conducting or operating an apartment house, roominghouse, boardinghouse or similar residential rental operation for the purpose of dwelling, sleeping or lodging but shall not include bed and breakfast establishments meeting the conditions set forth in Section 21.52.209 of this Code.

H. "Rental of nonresidential property" means any business conducted or carried on by any person engaged in the business of renting or letting a building or structure of any kind, including, but not limited to, office buildings, warehouses, commercial spaces and industrial spaces to a tenant for purposes other than dwelling, sleeping or lodging.

H-1.

"Rental space" means the total gross square footage of any building subject to taxation under Sections 3.80.233 or 3.80.236 including, but not limited to, hallways, common areas, parking garages and all similar areas.

I. "Retailing" means any business conducted or carried on at a premises by any person engaged in the sale of goods, wares or merchandise for any purpose other than resale in the regular course of business. "Retailing" includes, but is not limited to, the business of:

1. Automotive dealers and service stations, including, but not limited to, automotive supplies, motor vehicle sales, service stations, aircraft sales and boat sales;

2. Eating and drinking places;

3. Food stores, including, but not limited to, bottled water, candy and confectionery, food products/retail;

4. General merchandise stores, including, but not limited to, cigar store, coin and stamp dealer, department store, drugstore, general merchandise, general retail, gifts, hearing aids, pet shop, secondhand store, antique store and variety;

5. Miscellaneous retailing, including, but not limited to, aircraft sales, auction house, auctioneer, itinerant vendor, junk dealer, pawnbroker and special close out sales.

J. "Services" means any business conducted or carried on by any person engaged in the business of providing services, repairs or improvements to or on real and personal property; renting or leasing personal property to businesses or persons; providing services to persons such as, but not limited to, laundries, cleaning and dyeing, shoe repair, barber and beauty shops, and photographic studios; or involving the operation of a hotel or motel. "Services" includes, but is not limited to, the business of:

1. Auto repair, services (transportation) and garages, including, but not limited to, aircraft for hire, aircraft repair, auto parking space, auto repair, auto wrecking, boats/common carrier, boats/pleasure, motorcycle rental, tow truck, and trailer rental;

2. Health service, including, but not limited to, hospital, hospital/convalescent and residential care home, or outpatient clinic;

3. Miscellaneous repair services, including, but not limited, general servicing;

4. Personal and business services, including, but not limited to, advertising agency, alarm installation/sales, animal kennel, barbershop, beauty shop, bathhouse/health parlor/spa, beach equipment rental, business trade school, cleaner, cleaning plant, collection agency, commission broker, dance instructor, day nursery/school, dog grooming, employment agency, fortuneteller, hotels, income tax, large volume transfer stations, linen supply, livery stable/riding academy, loan business, locksmith, manicurist, massage parlor, massager, miscellaneous rental, motels, nurses registry, offal collection, photographer solicitor/transient, photographer/studio, physical fitness, printing, private investigator, private patrol system, private waste collection, processing station, public relations, real estate broker, real estate agent, repossessing agency, tattoo artist, undertaker and wedding chapel; provided, however, that nothing in this Section shall be deemed to impose a separate business license tax upon an employee of any business which is otherwise subject to payment of the prescribed tax imposed by this Section including any tax which is based on the number of employees of such business.

K. "Vending operations" means any business conducted or carried on by any person engaged in the business of owning, renting, leasing, lending, or otherwise distributing or supplying coin operated machines while retaining title thereto. Such machines include, but are not limited to, coin operated vending, amusement and service machines.

L. "Wholesaling" means any business conducted or carried on by any person engaged in the business of selling goods, wares or merchandise for the purpose of resale in the regular course of business whether with or without stock.

(ORD-24-0002 § 2, 2024; ORD-13-0003 § 1, 2013; Ord. C-6986 § 1, 1992; Ord. C-6627 § 1, 1989; Ord. C-6325 § 1, 1986: Ord. C-6259 § 1 (part), 1986)

As used in this Chapter, "Director" or "Director of Financial Management" means the Director of Financial Management or his/her designee.

(Ord. C-7783 § 1, 2002)

As used in this Chapter, "employee" means either: (1) each and every person engaged in the operation or conduct of any business, whether as owner, member of the owner's family, partner, associate, agent, manager or solicitor, and each and every other person employed or working in such business for a wage, salary, commission or room and board; or (2) any person who is regarded as an employee of a business for purposes of the workers' compensation laws of the State of California (including, without limitation, a real estate agent working for, or engaged by, a real estate broker) and which business is subject to the provisions of this Chapter. Notwithstanding the above, the owner of a sole proprietorship shall not be deemed to be an "employee" for purposes of this Chapter.

(ORD-13-0003, § 2, 2013; Ord. C-7438 § 1, 1996: Ord. C-6259 § 1 (part), 1986)

As used in this Chapter, "engaged in business" means the commencing, conducting, operating, managing or carrying on of a business and the exercise of corporate or franchise powers, whether done as owner or by means of an officer, agent, manager, employee, servant or otherwise, whether operating from a fixed location in Long Beach or coming into Long Beach from an outside location to engage in such activities.

(Ord. C-6259 § 1 (part), 1986)

As used in this Chapter, "fixed place of business" means any place actually occupied continually during the term of such license by a person or individual engaged in a business where the books and records of such person or individual are kept, or where the business of such person or individual is transacted.

(Ord. C-6259 § 1 (part), 1986)

As used in this Chapter, "gross receipts" means the total amount, in any calendar year, of the sale price of all sales, the total amount charged or received for the performance of any act, service or employment of whatever nature it may be, whether or not such service, act or employment is done as a part of or in connection with the sale of goods, wares, merchandise, for which a charge is made or credit allowed, including all refunds, cash credits and properties of any amount or nature, any amount for which credit is allowed by the seller to the purchaser without any deduction therefrom, on account of the cost of the property sold, the cost of materials used, the labor or service cost, interest paid or payable, losses, or any other expense whatsoever; provided that cash discounts allowed or payment on sales shall not be included. "Gross receipts" shall also include the amount of any federal, manufacturer's or importer's excise tax included in the price of property sold, even though the manufacturer or importer is also the retailer thereof and whether or not the amount of such tax is stated as a separate charge. "Gross receipts" shall not include the amount of any federal tax imposed on or with respect to retail sales whether or not the amount of such tax is stated as a separate charge. "Gross receipts" shall not include the amount of any federal tax imposed on or with respect to retail sales whether imposed upon the retailer or the consumer and regardless of whether or not the amount of federal tax is stated to customers as a separate charge, or any California State, City or City and County sales or use tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser, or such part of the sales price of any property previously sold and returned by the purchaser to the seller which is refunded by the seller by way of cash or credit allowances given or taken as part payment on any property so accepted for resale.

(Ord. C-6259 § 1 (part), 1986)

As used in this Chapter, "licensee" means any person who holds a valid, current business license issued to that person under this Chapter.

(Ord. C-6259 § 1 (part), 1986)

As used in this Chapter, "new business" means a business in existence and operation which has not previously obtained a current business license.

(Ord. C-6259 § 1 (part), 1986)

As used in this Chapter, "person" means any domestic or foreign corporation, firm, association, syndicate, joint stock company, partnership of any kind, joint venture, club, business or common law trust, society, individual, estate, receiver, retirement plan, trustee, or any other group or combination acting as a unit.

(Ord. C-6259 § 1 (part), 1986)

As used in this Chapter, the following businesses shall have the meanings set forth in this Section:

A. "Ambulance" or "wheelchair van" or "gurney van" means a vehicle designed and used for the purpose of transporting sick, disabled, or injured persons for compensation over the streets of the City.

B. "Bed and breakfast" means and includes any establishment meeting the criteria set forth in Section 21.52.209 of this Code.

C. "Billiard, pool, bowling or ping pong establishment" means a structure wherein the game of bowling, pool, or ping pong is played and a fee is charged for the playing of the game.

D. "Booth selling" means and includes any game, exhibition, entertainment feature, show, amusement or recreational device, or a food or retail concession in connection with any carnival, local fair, amusement, or sporting event and charging or collecting any admission fee or purchase price or accepting any freewill compensation therefor.

E. "Consignment business" means and includes any business conducted by a vendor who places merchandise in a store or mall for sale by the owner of that store or mall and who pays the owner rent and/or commission for the merchandise sales.

F. "Display/selling booth space" means an area for displaying, selling, offering for sale, or exchanging any item that is sold in a display/selling event.

G. "Farmer's market" means a market which has been certified as a farmer's market by the Los Angeles County Agricultural Commission and wherein each seller is certified by the appropriate county agricultural commission as the grower or producer of the produce.

H. "Food products - mobile" means going from place to place selling or offering for sale from a mobile food vendor vehicle, ice cream vendor vehicle, perishable foodstuff vendor vehicle, or grocery vendor vehicle.

I. "Home occupation" means and includes any business which meets the definition set forth in Section 21.15.1350 of this Code.

J. "Junk collector" means and includes any person carrying on, managing, or employed in the business of going from house to house, or from place to place in the City, collecting or buying junk in small quantities.

K. "Motion picture or live theater" means the business of conducting a theater containing a permanent stage upon which movable scenery and theatrical appliances for the purpose of giving theatrical performances or where moving pictures are exhibited on a screen and a fee is charged, collected, or received.

L. "Peddling" means to solicit, sell, offer or attempt to sell, take orders for or solicit orders for goods, services or any other thing on a door to door or building to building basis between residences or businesses.

M. "Pedicab" means a device upon which any person may ride, propelled by human power through a belt, chain or gears, having two (2) or more wheels, constructed in such a manner to engage in the business of carrying passengers for hire along a fixed route of travel.

N. "Shoeshine stand" means and includes a place where shoes or boots are polished or shined.

O. "Sidewalk vendor" means a person who sells food or merchandise from a pushcart, stand, display, pedal-driven cart, wagon, showcase, rack, or other nonmotorized conveyance, or from one's person, upon a public sidewalk or other pedestrian path.

P. "Swap meet" means and includes any event at which two (2) or more persons offer new or secondhand personal property for sale or exchange and where a fee is charged for the privilege either of offering or displaying such property for sale or exchange and for admission of prospective buyers to the area where the property is offered or displayed for sale or exchange. "Swap meet" does not include a display selling event.

Q. "Trucking - delivery/service by vehicle" means every person not having a fixed place of business within the City who makes wholesale or retail deliveries of goods or services by motor vehicle within the City or who maintains, installs, or repairs goods, wares, or merchandise or equipment inside the City, or who provides a similar service not otherwise covered.

R. "Vehicle for hire with driver" means any business conducted or carried on by any person who provides motor propelled vehicles used for the transportation of persons over the public streets and not upon rail or tracks which travel along a fixed route or the route is under the control of the passenger(s) being carried for compensation. Such vehicles include, but are not limited to, jitneys, chauffeured limousines, taxicabs, share a ride, or sightseeing vehicles.

S. "Vehicle for hire without driver" means any business conducted or carried on by any person who rents autos or other motor propelled vehicles for transportation of persons or property at rates per hour, per week, per month, or per trip. Such vehicles include, but are not limited to, automobiles, trucks, motorcycles, motorhomes, or pleasure vehicles.

(ORD-24-0002 § 3, 2024; Ord. C-7438 § 2, 1996: Ord. C-7263 § 1, 1994: Ord. C-6627 § 2, 1989; Ord. C-6325 § 2, 1986: Ord. C-6259 § 1 (part), 1986)