Los Angeles County Municipal Code Ch. 4.61 Business License Tax—amusement Parks

This chapter shall be known as the "Business License Tax—Amusement Park Ordinance."

(Ord. 95-0049 § 2 (part), 1995.)

There is established and imposed on the effective date of the ordinance codified in this chapter, a business license tax in the manner and at the rates set forth in this chapter.

(Ord. 95-0049 § 2 (part), 1995.)

This chapter is enacted solely to raise revenue for the general governmental purposes of the county and not for purposes of regulation. All of the proceeds from the tax imposed by this chapter shall be placed in the county's general fund and used for the usual current expenses of the county.

(Ord. 95-0049 § 2 (part), 1995.)

Persons required to pay a license tax for transacting and carrying on business under this chapter shall not be relieved from the payment of any license fee for the privilege of doing such business required under any other ordinance of the county, and shall remain subject to the regulatory provisions of other ordinances.

(Ord. 95-0049 § 2(part), 1995.)

The following words and phrases whenever used in this chapter shall be construed as defined in this section, unless from the context a different meaning is intended or unless a different meaning is specifically defined and more particularly directed to the use of such words or phrases:

A.

"Amusement park" means any grounds or enclosure wherein concessions and adult rides of a permanent nature and having a fixed location are situated and shows or exhibitions are presented, shown, staged or offered to the public.

B.

"County" means the county of Los Angeles.

C.

"Tax administrator" means the treasurer and tax collector of the county of Los Angeles.

D.

"Person" means all domestic and foreign corporations, associations, syndicates, joint stock companies, partnerships of every kind, joint ventures, clubs, Massachusetts business or common law trusts, societies and individuals engaged in any business as defined herein, in the unincorporated areas of the county.

E.

"Registration certificate" means business license tax registration certificate.

(Ord. 95-0049 § 2 (part), 1995.)

No registration certificate or permit issued pursuant to any other section of this code, or the payment of any tax required under the provisions of this code shall be construed as authorizing the conduct or continuance of an illegal business or of a legal business in an illegal manner.

(Ord. 95-0049 § 2 (part), 1995.)

Nothing in this chapter shall be construed as requiring payment of any tax for engaging in a business or the doing of an act when such payment would constitute an unlawful burden upon or an unlawful interference with interstate commerce, or which would be in violation of California statute, the Constitution of the United States or the Constitution of the state of California.

(Ord. 95-0049 § 2 (part), 1995.)

No person shall conduct an amusement park business in the unincorporated areas of the county without an unrevoked registration certificate from the county authorizing them to do so, valid and in effect at the time, and without complying with any and all regulations of such business contained in this chapter.

(Ord. 95-0049 § 2 (part), 1995.)

A.

A business license tax in the amount set forth in subsection C of this section is hereby imposed on every person operating an amusement park business in the unincorporated area of the county.

B.

No later than January 15th of each calendar year, every person subject to this chapter shall file a completed and signed application for registration certificate with the tax administrator.

C.

The business license tax shall be a sum equal to two percent of gross receipts from ticket sales, admission fees, or other compensation accepted for admission to the amusement park from the effective date of the ordinance codified in this chapter. Gross receipts, as used in this section, shall exclude parking charges and revenues received pursuant to written agreements entered into prior to January 1, 1995.

D.

The tax imposed by this chapter shall be due and payable on July 31st of each year. Such tax shall become delinquent on July 31st of each year unless, on or before that date a statement of gross receipts, in the form prescribed by the tax administrator, is filed with the tax administrator, in which case the tax shall become delinquent as of August 30th of that year.

E.

In the case of any person starting a new amusement park business after the effective date of this chapter and such business is subject to the tax imposed by this chapter, said person shall, within 30 days of the start of such business, make application for a registration certificate by filing a completed and signed application for registration certificate with the tax administrator.

(Ord. 95-0049 § 2 (part), 1995.)

A.

Taxes which are not remitted to the tax administrator on or before the due dates provided in this chapter are delinquent.

B.

Whenever the tax administrator discovers taxes owed to be delinquent, the tax administrator shall impose a penalty of 20 percent of the amount of the tax owed and such penalty shall attach to the amount of the tax due and shall be paid by the person owing the tax.

C.

Whenever the tax administrator determines that a person has failed to file an application for registration certificate or has wilfully falsified the application for registration certificate or the statement of gross receipts required in Section 4.61.090 of this chapter, the tax administrator shall levy an additional penalty of 20 percent of the tax due, provided that such penalty shall not be less than $100.00 nor more than $2,500.00. Payment of said penalty shall be due and payable within 30 days of the date of notification.

D.

Any person required to remit delinquent taxes as required in this section shall pay interest at the rate of one and one-half percent per month, or portion thereof, on the amount of tax owed, exclusive of penalties, from the date on which the taxes first became delinquent until paid.

E.

The tax administrator shall notify persons owing delinquent taxes, penalties or interest. The notice shall be served on the person by handing it to him personally or by deposit of the notice in the United States mail, postage prepaid thereon, addressed to the person at the address to which he is known to the tax administrator to engage in the business subject to the taxes, penalties or interest imposed by this chapter.

(Ord. 95-0049 § 2 (part), 1995.)

Any taxes, penalties or interest required to be paid by a person engaged in business under the provisions of this chapter shall be deemed a debt owed by that person to the county. Any person owing money to the county under the provisions of this chapter shall be liable in an action brought in the name of the county for the recovery of such amount, and for attorney's fees and costs incurred in bringing the action. The liability for attorney's fees shall be based on the reasonable cost incurred by the county in utilizing either the services of the county counsel, or the services of an attorney in private practice.

(Ord. 95-0049 § 2 (part), 1995.)

A.

The tax administrator shall have the power and duty, and is hereby directed to enforce each and all of the provisions of this chapter.

B.

The tax administrator shall have the power to adopt rules and regulations not inconsistent with provisions of this chapter for the purpose of carrying out and enforcing the payment, collection and remittance of the taxes, penalties and interest herein imposed. A copy of such rules and regulations shall be on file in the tax administrator's office.

C.

The tax administrator shall determine the eligibility of any person who asserts a right to exemption from the tax imposed by this chapter.

(Ord. 95-0049 § 2 (part), 1995.)

It shall be the duty of every person required to pay the county any tax imposed by this chapter to keep and preserve, for a period of three years, all records as may be necessary to determine the amount of tax for which he may have been liable. The tax administrator shall have the right to inspect such records at all reasonable times.

(Ord. 95-0049 § 2 (part), 1995.)

A.

Whenever the amount of any tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the tax administrator under this chapter it may be refunded as provided in this section.

B.

Pursuant to subsection A of this section, any person may claim a refund, provided such refund is claimed no later than three years from the date of overpayment.

C.

No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto.

(Ord. 95-0049 § 2 (part), 1995.)

A.

1. Whenever the tax administrator determines that any tax is due or may be due to the county under the provisions of this chapter, he may make and give notice of an assessment of such tax.

The notice of assessment shall separately set forth the amount of any tax known by the tax administrator to be due or estimated by the tax administrator, after full consideration of all information within his knowledge concerning the business and activities of the person assessed, to be due under each applicable section of this chapter and shall include the amount of any penalties or interest accrued on each amount to the date of notice of assessment.

B.

The notice of assessment shall be served upon the person either by handing it to him personally, or by deposit of the notice in the United States mail, postage prepaid thereon, addressed to the person at the address of the location of the business appearing on the face of the registration certificate issued to him or to such other address as he shall register with the tax administrator for the purpose of receiving notices provided under this chapter; should the person have no registration certificate issued to him and should he have no address registered with the tax administrator for such purpose, then to such person's last known address. For the purpose of this section, a service by mail is complete at the time of deposit in the United States mail. Within 15 days after the date of service, the person assessed may either apply in writing to the tax administrator for a hearing on the assessment or may file a written request that such hearing be waived. If the person neither requests a hearing upon the assessment nor requests a waiver of hearing within the prescribed time, the amount of the assessment shall be final and the amount thereof shall immediately be due and owing to the county, but penalties and interest as provided by this chapter shall continue to accrue until paid.

C.

If the person requests that the hearing be waived, the tax administrator may either grant such request and notify the person thereof in writing or may, in his discretion, deny the request and set the assessment for hearing at the time and in the manner prescribed by subsection D of this section. If the tax administrator grants the request for waiver of hearing, the administrative proceedings prescribed by this section shall be deemed exhausted and the county shall have the right to bring an action in any court of competent jurisdiction to collect the amount of the assessment, plus such penalties and interest as may have accrued thereon as provided by this chapter.

D.

If the person requests a hearing upon the assessment, or if the tax administrator denies his request for a waiver of hearing, the tax administrator shall cause the matter to be set for hearing before the business license commission not later than 90 days after the date of the application, or as the case may be, the date of the tax administrator's denial of the request for waiver of hearing. Notice of the time and place of the hearing shall be mailed to the person assessed not later than 15 days before the date set for hearing and, if the tax administrator desires such person to produce specific records at such hearing, such notice may designate the records required to be produced.

E.

The hearing prescribed by this section shall be before the business license commission. At the hearing the person assessed and the tax administrator, may submit such evidence as they believe to be relevant to their respective positions. The business license commission may require the presentation of additional evidence from either the person assessed or from the tax administrator, or from both, and may continue that hearing from time to time for the purpose of allowing the presentation of additional evidence.

F.

Decision of the Board of Review. Upon completion of the hearing, the business license commission may (1) affirm the assessment, (2) increase the assessment, or (3) decrease the assessment, as the evidence may require; but the amount of

the assessment shall not be increased unless the claim for the increase is asserted on behalf of the county either before or during the hearing. Written notice of the decision of the business license commission shall be given to the person assessed in the same form and in the same manner as the notice of assessment.

G.

Within 15 days from the date of service of the notice of decision of the business license commission, the person assessed may file written exceptions to the decision of the business license commission, but he shall not be required to do so. If he does not do so, he shall nevertheless be deemed to have exhausted the administrative proceedings provided by this section. Upon filing of written exceptions, the business license commission may either deny the exceptions or modify its decision; it shall cause a written notice of decision as required by subsection F of this section, to be given to the person assessed at the time, and in the manner provided therein. If the business license commission does not modify its decision within 30 days from the service of said exceptions, the exceptions shall be deemed denied.

H.

Failure of the tax administrator to set any hearing within the time prescribed in this section and failure of the business license commission to complete any procedure prescribed in this section within the period stated shall not affect the validity of any proceedings taken hereunder.

I.

Acceptance of any payment upon an assessment, the validity of which has not previously been passed upon by the business license commission, shall not preclude the tax administrator from subsequently levying another assessment in any case where the original assessment does not truly reflect the correct tax liability.

(Ord. 95-0049 § 2 (part), 1995.)

It shall be unlawful for the tax administrator or any person having an administrative duty under the provisions of this chapter to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any person required to obtain a business tax registration certificate, or pay business tax, or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth in any statement or return, or to permit any statement or return, or copy of either, or any book containing any abstract or particulars thereof to be seen or examined by any person. Provided that nothing in this subsection shall be construed to prevent:

A.

The disclosure of information to, or the examination of records and equipment by, another county official or employee for the sole purpose of administering or enforcing any provision of this chapter;

B.

The disclosure of information to, or the examination of records by federal or state officials, or the tax officials of another city or county, or city and county, if a reciprocal arrangement exists; or to a grand jury;

C.

The disclosure of information and results of examination of records of particular taxpayers, or relating to particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any business tax liability of the particular taxpayers to the county;

D.

The disclosure, after the filing of a written request to that effect, to the taxpayer himself, or to his successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, interest and penalties; further provided, however, that the county counsel approves each such disclosure and that the tax administrator may refuse to make any disclosure referred to in this subsection when in his opinion the public interest would suffer thereby; and

E.

The disclosure of the names and addresses of persons to whom registration certificates have been issued.

(Ord. 95-0049 § 2 (part), 1995.)

If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this chapter or any part thereof is for any reason held to be invalid, such invalidity shall not affect the validity of the remaining portion of this chapter or any part thereof. The board of supervisors of the county of Los Angeles hereby declares that it would have passed each section, subsection, subdivision, paragraph, sentence, clause or phrase thereof, irrespective of the fact that any one or more sections, subsections, subdivisions, paragraphs, sentences, clauses or phrases be declared invalid.

(Ord. 95-0049 § 2 (part), 1995.)

Any tax authorized by Section 4.61.090 shall remain in effect only until October 1, 1997, and will automatically expire on that date unless the continued imposition of the tax is approved by a majority vote of the qualified voters of the county at a general or special election held prior to October 1, 1997.

(Ord. 95-0049 § 2 (part), 1995.)