Earlier editions: 2026-09
Title 3 — REVENUE AND FINANCE›Chapter 3.80 — BUSINESS LICENSE TAX
Long Beach Municipal Code Div. V License Term and Transitional Provisions
Long Beach Municipal Code · 2026-10 edition · updated 2026-10-04 · Long Beach
Cite as: Long Beach Municipal Code Division V · Text as of 2026-10-04
3.80.510 - Operative date.¶
The operative date of this Chapter shall be as follows:
A. As to all new businesses, the revised license tax provisions as set forth in this Chapter shall be operative on and after November 1, 1985, and the new license taxes herein imposed shall thereupon apply.
B. As to an existing business involving the rental of residential property, the revised license tax set forth in this Chapter shall become operative on and after March 1, 1986.
C. As to an existing business involving vehicles requiring decals, the revised license tax set forth in this Chapter shall become operative on and after January 1, 1986.
D. As to an existing business involving vending machine operation, the revised license tax set forth in this Chapter shall become operative on and after July 1, 1986.
E. As to an existing business involving all other business activities, the revised license tax set forth in this Chapter shall be operative on and after November 1, 1985, and shall first be applied to said existing business upon the anniversary/renewal date of its business license first occurring on or after that date.
(Ord. C-6259 § 1 (part), 1986)
3.80.520 - Term of license.¶
A. The term of annual licenses issued for the rental of residential property shall commence on March 1 and expire on the last day of February of the succeeding year, provided that the term commencing March 1, 1993, shall be for sixteen (16) months (with taxes prorated) and shall expire after twelve o'clock (12:00) midnight of June 30, 1994. Thereafter, the term of annual licenses issued for the rental of residential property shall commence on July 1 and shall expire on June 30 of the succeeding year.
B. The term of annual licenses issued for vending machine operators shall commence on July 1 and expire on June 30 of the succeeding year.
C. The term of annual licenses for vehicles requiring decals shall commence on January 1 and expire on December 31 of the succeeding year.
D. The term of all other annual licenses issued pursuant to this Chapter shall commence on the date of issuance and expire at the end of twelve (12) calendar months thereafter.
E. The term of quarterly and semiannual licenses issued pursuant to this Chapter shall commence on the date of issuance and expire at the end of three (3) and six (6) months, respectively, thereafter.
(Ord. C-7067 § 2, 1993; Ord. C-6259 § 1 (part), 1986)
3.80.530 - Proration of annual license for new business.¶
Annual business license taxes for all new businesses commenced after November 1 of the license shall be prorated by the month for the balance of the license period.
(Ord. C-6259 § 1 (part), 1986)
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