Chapter 3.36 — BUSINESS LICENSE TAX
West Hollywood Municipal Code · 2026-09 edition · updated 2026-09-27 · West Hollywood
§ 3.36.010. Title.¶
§ 3.36.020. Purpose.¶
§ 3.36.030. Definitions.¶
§ 3.36.040. Tax Rates and Business Classifications.¶
§ 3.36.050. Calculation of Initial Business Tax.¶
§ 3.36.060. Calculation of Renewal Business Tax.¶
§ 3.36.070. New Business Credit.¶
§ 3.36.080. Credit for Regulatory Fees.¶
§ 3.36.090. Rebate for Business Lease Renewal.¶
§ 3.36.093. Business Tax Relief for Businesses in the West Hollywood Design District…¶
§ 3.36.094. Cannabis Business Tax Rebate.¶
§ 3.36.100. Alternate Business Tax.¶
§ 3.36.110. Minimum Tax.¶
§ 3.36.120. Exemptions.¶
§ 3.36.130. Tax Certificate Required for Each Activity at Location.¶
§ 3.36.140. Application Required.¶
§ 3.36.150. Investigation Upon Application and Change of Address.¶
§ 3.36.160. Issuance of Certificates.¶
§ 3.36.170. Terms of Certificates and Delinquency.¶
§ 3.36.180. Penalties for Delinquency.¶
§ 3.36.190. Refunds.¶
§ 3.36.200. Determination of Business Classifications.¶
§ 3.36.210. Gross Receipts Confidential.¶
§ 3.36.220. Display of Certificates.¶
§ 3.36.230. Assessment of Tax Upon Failure to Procure Certificate.¶
§ 3.36.240. Evidence of Doing Business.¶
§ 3.36.250. Audits and Adjustments.¶
§ 3.36.260. Nontransferability of Certificates – Duties Upon Transfer of Business.¶
§ 3.36.270. Change of Address or Ownership.¶
§ 3.36.280. Notice.¶
§ 3.36.290. Apportionment Guidelines and Other Rules and Regulations.¶
§ 3.36.300. Violations.¶
§ 3.36.310. Delinquent Tax Constitutes Debt to the City.¶
§ 3.36.320. Remedies Cumulative.¶
§ 3.36.330. Severability.¶
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