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Earlier editions: 2026-09

Division 3 — LICENSING›Chapter 3 — BUSINESSES NOT SUBJECT TO ADDITIONAL LICENSE TAX›Article 9 — CHRISTMAS TREE LOTS

Torrance Municipal Code Art. 9 Christmas Tree Lots

Torrance Municipal Code · 2026-10 edition · updated 2026-10-05 · Torrance

Cite as: Torrance Municipal Code § 33.9 · Text as of 2026-10-05

33.9.1 CHRISTMAS TREE LOTS; SALE OF RELATED ITEMS; LICENSE TAX.

(Amended by O-2129; O-2288; O-2843)

The license tax for Christmas tree lots and sale of related items on such lot shall be $8.00* per day. A license tax shall be payable under this Section for conducting, managing or carrying on the business of selling, at retail or wholesale, Christmas trees, Christmas wreaths or tree ornaments and decorations.

Exceptions & meaning →

33.9.2 DEFINITION.

(Amended by O-2975)

A Christmas tree lot shall mean any or all of the following:

a) A location where cut, natural Christmas trees, Christmas wreaths, or tree ornaments and decorations are maintained, stored, or sold at retail or wholesale;

b) A location where cut, natural Christmas trees are flocked, sprayed or processed.

Exceptions & meaning →

33.9.3 APPLICATION FOR LICENSE.

(Amended by O-2975; O-3171)

a) The License Supervisor shall supply each license applicant with both the business license application form and the application forms for any permit required by Division 8 of this Code;

b) The applicant shall file the following with the Licensing Supervisor:

  1. All completed permit and license application forms along with the permit fees; and

  2. A One Thousand Dollar ($1,000.00)* cash deposit which shall be refunded if the lot is cleared in accordance with subsection n) of Section 85.2.19;

c) The License Supervisor shall transmit the completed permit application forms to the appropriate permit issuing authority.

Exceptions & meaning →

33.9.4 OPERATIONAL PERIOD.

(Added by O-2975)

A license issued pursuant to this Article shall be valid for the period from November 15th to December 25th of the year in which the license is issued.

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33.9.5 EXCEPTION.

(Added by O-2975)

Nothing in this Article shall be construed to apply to the holder of a valid and unrevoked general merchandise license who operates a Christmas tree lot in conjunction with the sale of other merchandise.

Exceptions & meaning →

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