ORDINANCE 1643ORDINANCE NO. 1643
AN ORDINANCE OF THE CITY OF EL SEGUNDO AMENDING
VARIOUS SECTIONS OF TITLES 3 AND 4 OF THE MUNICIPAL
CODE TO MODIFY BUSINESS LICENSE TAX CREDITS AND
CERTAIN BUSINESS LICENSE TAX RATES AND TAXING
METHODOLOGIES
THE PEOPLE OF THE CITY OF EL SEGUNDO DO ORDAIN AS FOLLOWS:
Section 1. Section 3-2-4 of the El Segundo Municipal Code ("ESMC") is repealed in its entirety
and amended to read as follows:
"3-2-4: BUSINESS LICENSE TAX CREDIT:
A. Tax Credit: A business subject to the tax imposed by this chapter is entitled to a tax
credit against the tax imposed by section 4-2-4 of this chapter whenever it generates
sales and/or use tax in the year immediately preceding the year in which the tax is
due. The credit is applied to the business registration tax due for the following year.
B. Percentage of Tax: The tax credit referred to in subsection A of this section, will
equal up to forty percent of the sales or use tax generated by the business and
received by the city during the twelve-month period ending on June 30 preceding the
date the tax is due.
C. Amount of Tax Credit: Under no circumstances can the amount of the tax credit for
any year be calculated to be greater than the total amount of tax due for any year
under this chapter.
D. A business may only be granted business license tax credits under this section for
the first three consecutive years after the initial year of issuance of the business
license or such longer term as determined pursuant to subsection 3-2-3(C) of this
chapter.
E. In no event may a tax credit granted to any business pursuant to this section exceed
a cumulative total of $25,000.00. Any business that has received a business license
tax credit totaling more than $25,000.00 as of December 1, 2023, shall not be
entitled to any additional business license tax credit under this section."
Section 2. Section 4-1-7 of the ESMC is amended to read as follows:
"4-1-7: NONPROFIT AND CHARITABLE ORGANIZATIONS:
Nonprofit and charitable organizations not otherwise exempt from the payment of
a business license fee pursuant to section 4-1-8 shall pay a business license fee
of $150 per year. The business license fee shall be subject to annual increases
in accordance with section 4-2-1. The licensing authority may require any
information or evidence necessary to establish nonprofit status."
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Section 3. Section 4-1-8 of the ESMC is amended to read as follows:
"4-1-8: CONSTITUTIONAL AND STATUTORY EXEMPTIONS:
This Title shall not be construed to require the payment of a license fee by any
person engaging in business when such person or business is exempt by virtue
of the constitutions or applicable statutes of the United States or of the state of
California."
Section 4. Section 4-2-3 of the ESMC is repealed in its entirety and amended to read as
follows:
"4-2-3: TAX CREDIT:
See Section 3-2-4."
Section 5. Section 4-2-1 of the ESMC is amended to read as follows:
"4-2-1: FEES PAID TO CITY:
A. The amount of license fee to be paid to the city by persons commencing or
conducting any business subject to this chapter are set forth in this chapter.
B. Beginning on January 1, 2025, license fees imposed in this title will be
increased annually each January 1 on a percentage basis using the percentage
increase in the consumer price index ("CPI") for all urban consumers as
calculated by the United States department of labor, bureau of labor statistics, for
the Los Angeles -Long Beach -Anaheim area, all items, calculated as follows:
1. The five most recent annual CPI percentages are added together and
then divided by five to derive the five-year average CPI percentage ("ACPI"); and
2. The ACPI is multiplied by the amount of existing license fees. The
product of that multiplication is added to the amount of the license fees imposed
by the city for the previous calendar year.
3. For purposes of this section, an "annual CPI percentage" is the
percentage change in CPI based upon comparing a twelve-month period ending
on March 31 with the subsequent twelve-month period ending on March 31. For
example, and without limitation, on January 1, 2025, the ACPI will be calculated
using the five years of CPI percentages that include the following time periods:
March 31, 2019 to March 31, 2020; March 31, 2020 to March 31, 2021; and
calculated in the same manner for the subsequent years with the final and fifth
year CPI percentage measured from March 31, 2023 to March 31, 2024.
C. Notwithstanding any other provisions of this code, license fees imposed in
this chapter will be increased by a minimum of one cent ($0.01) every two (2)
calendar years."
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Section 6. Section 4-2-4(A)(1) of the ESMC is amended to read as follows:
1. Employees: A basic tax of one hundred fifty ($150.00) per year, which shall
cover the first five (5) employees and one hundred thirty-eight dollars ($138.00)
per year for each employee in excess of five (5) employees; and"
Section 7. Section 4-2-4(A)(2) of the ESMC is amended to read as follows:
A tax of fourteen cents ($0.14) per square foot shall be imposed on vacant space
available for rent or lease for business purposes, said fee to be payable by the
person with the right to possession of the property; and"
Section 8. Section 4-2-7 of the ESMC is amended to read as follows:
"4-2-7: ADVERTISING:
A. Billboards Or Signboards: Every person engaged in the business of
contracting, maintaining, using, or leasing billboards or signboards, or posting,
sticking, tacking, or affixing or painting bills or signs, or both upon the same, shall
pay a business license tax of one hundred fifty dollars ($150.00) per annum for
each such billboard or signboard.
B. Lights: Every person advertising by means of portable searchlights, or arc
lights, or light producing apparatus or equipment, shall pay a business license tax
of thirty-seven dollars and fifty cents ($37.50) per quarter. The license shall be
subject to compliance with all requirements of the traffic ordinances and
regulations of the City.
C. Vehicle Signs: Every person advertising by means of portable signs
mounted on vehicles, when not in connection with any business licensed under
subsection D of this Section, shall pay a business license tax of one hundred fifty
dollars ($150.00) per year. The license shall be subject to compliance with all
requirements of the traffic ordinances and regulations of the City.
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D. Sound Trucks: Every person advertising by means of sound trucks,
portable loudspeakers, or sound -producing apparatus or equipment, shall pay a
business license tax of one hundred fifty dollars ($150.00) per year. The license
shall be subject to compliance with all requirements of the traffic ordinances and
regulations of the City."
Section 9. Section 4-2-8 of the ESMC is amended to read as follows:
"4-2-8: AGENTS, SOLICITORS AND SALESMEN:
Agents, solicitors, and salesmen selling or soliciting, or taking orders for the sale
or furnishing of any paintings, pictures, portraits, photographs, orders for
advertising or for any goods, wares, merchandise, or service at retail not
otherwise provided for herein, when not in connection with any fixed place of
business within the City licensed under this Title, shall pay a business license tax
of forty five dollars ($45.00) per day, or one hundred fifty dollars ($150.00) per
year for each agent, salesman, or solicitor. All such sales, solicitations and/or
order taking are prohibited between the hours of six o'clock (6:00) P.M. and eight
o'clock (8:00) A.M."
Section 10. Section 4-2-9(A)(2) of the ESMC is amended to read as follows:
"2. Tax Amount: Every person operating an amusement center shall pay a
business license tax of one hundred fifty dollars ($150.00) per year."
Section 11. Section 4-2-9(B) of the ESMC is amended to read as follows:
"B. Amusements Generally: Every person operating a business where an
admission, fare, or fee is charged or made, or a collection or contribution is
received (and which are not otherwise provided for in this Chapter) for entrance
to amusements, such as exhibitions, shows, games, carnivals, rides, tent
performances, merry-go-rounds, carousels, shoot -the -chutes, shooting galleries,
Ferris wheels, pig slides, ball games, dart games, roller coasters, grunt derbies,
whip rides, scooter rides, sideshows, illusions and other amusements, or
concessions similar in character to those, or any of those hereinabove named,
shall pay a business license tax of twenty-five dollars ($25.00) per day, or one
hundred fifty dollars ($150.00) per month, and shall obtain a special permit from
the City Council to do so prior to engaging in such activities. The City Council
may condition such permit in any manner not prohibited by law."
Section 12. Section 4-2-1 O(B) of the ESMC is amended to read as follows:
"B. Tax Amount: Every person owning an apartment house or apartment house
complex shall pay a business license tax of one hundred fifty dollars ($150.00)
per year for up to the first three (3) dwelling units and one hundred fifty dollars
($150.00) per year for each additional dwelling unit; provided, however, that the
dwelling units used in computing the obligation to pay the business license tax
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PAGE 4 of 12
shall be the dwelling units rented or leased, and the dwelling units held for rent or
lease shall not include a dwelling unit occupied by the owner."
Section 13. Section 4-2-11 of the ESMC is amended to read as follows:
"4-2-11: AUTOMOBILE AND TRUCK WRECKING OR DISMANTLING:
Every person engaging in the business of automobile, truck wrecking or
dismantling, and/or operating an automobile, truck wrecking or dismantling yard,
and/or outdoor yard of similar character, shall pay a business license tax of one
hundred fifty dollars ($150.00) per year, and shall obtain a special permit from
the City Council to do so prior to engaging in such activities. The City Council
may condition such permit in any manner not prohibited by law."
Section 14. Section 4-2-12 of the ESMC if amended to read as follows:
"4-2-12: BANKRUPT STOCK AND FIRE SALES:
Every person conducting bankrupt stock sales, fire sales, damaged goods sales,
and sales of similar character (not at auction), shall pay a business license tax of
thirteen dollars and fifty cents ($13.50) per month, forty-five dollars ($45.00) per
quarter, or one hundred fifty dollars ($150.00) per year, and shall obtain a special
permit from the City Council to do so prior to engaging in such activities. The City
Council may condition such permit in any manner not prohibited by law."
Section 15. Section 4-2-13 of the ESMC is amended to read as follows:
"4-2-13: BARBERSHOPS:
Every person operating a barbershop shall pay a business license tax of one
hundred fifty dollars ($150.00) per year."
Section 16. Section 4-2-14 of the ESMC is amended to read as follows:
"4-2-14: BEAUTY PARLORS:
Every person operating a beauty parlor and similar businesses shall pay a
business license tax of one hundred fifty dollars ($150.00) per year."
Section 17. Section 4-2-15 of the ESMC is amended to read as follows:
"4-2-15: BILLIARD AND POOLROOMS:
Every person operating a billiard room and/or poolroom shall pay a business
license tax of one hundred fifty dollars ($150.00) per year, which shall include the
right to sell cigars, tobacco, soft drinks, chewing gum, and confections, subject to
ORDINANCE NO. 1643
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first obtaining a special permit as provided by Sections 4-7-1 and 4-7-2 of this
Title."
Section 18. Section 4-2-16 of the ESMC is amended to read as follows:
"4-2-16: BOWLING ALLEYS:
Every person operating a bowling academy, bowling alley, bowling center, or
similar business shall pay a business license tax of one hundred fifty dollars
($150.00) basic, plus four dollars ($4.00) per lane per year. A license granted
under this Section shall include the right to sell bowling equipment,
paraphernalia, and bowling apparel, but shall not include the right to conduct a
cafe, restaurant, lunch counter, or refreshment, or confectionery stand or
concession, or any other type of business, except as specifically authorized
above."
Section 19. Section 4-2-17(A) of the ESMC is amended to read as follows:
"A. A basic fee of one hundred fifty dollars ($150.00) per year which shall cover
the first five (5) employees."
Section 20, Section 4-2-17(B) of the ESMC is amended to read as follows:
"B. One hundred thirty-eight dollars ($138.00) per year for each employee in
excess of five (5) employees."
Section 21. Section 4-2-18 of the ESMC is amended to read as follows;
"4-2-18: CHRISTMAS TREE SALES:
Every person engaged in the business of Christmas tree sales shall pay a
business license tax of one hundred fifty dollars ($150.00) per year."
Section 22. Section 4-2-19 of the ESMC is amended to read as follows:
"4-2-19: CIRCUSES, WILD WEST SHOWS OR SIDESHOWS:
Every person operating a circus or wild west show, not including any sideshows,
shall pay a business license tax for the first day of two hundred dollars ($200.00),
and one hundred three dollars ($103.00) per day thereafter. A sideshow shall pay
a business license tax of one hundred fifty dollars ($150.00) per sideshow for the
first day, and fifty dollars ($50.00) per sideshow per day for each day thereafter.
Every such person shall obtain a special permit from the City Council to operate
such circus, wild west show, or sideshow, prior to engaging in such activities.
The City Council may condition such permit in any manner not prohibited by law."
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Section 23. Section 4-2-22(C) of the ESMC is amended to read as follows:
"C. Lathing And Plastering: Lathing and plastering contractors shall pay a
business license tax of one hundred fifty dollars ($150.00) per year."
Section 24. Section 4-2-23 of the ESMC is amended to read as follows:
"4-2-23: DANCES AND DANCE SCHOOLS:
A. Public Dances: Every person conducting public dances, where an
admission fee or per dance fee is charged, shall pay a business license tax of
one hundred fifty dollars ($150.00) per year, and shall obtain a special permit
from the City Council to do so prior to engaging in such activities. The City
Council may condition such permit in any manner not prohibited by law.
B. Other Dances: Every person engaged in a business where any cafe,
restaurant, or any similar establishment affords its patrons the privilege or
opportunity to dance, without charge for the dancing, shall pay a business license
tax of one hundred fifty dollars ($150.00) per year, and shall obtain a special
permit from the City Council to do so prior to engaging in such activities. The City
Council may condition such permit in any manner not prohibited by law.
C. Dancing School or Academy (Talent School): Every person conducting a
dancing school or dancing academy, or talent school or talent academy, shall
pay a business license tax of one hundred fifty dollars ($150.00) per year."
Section 25. Section 4-2-24 of the ESMC is amended to read as follows
"4-2-24: DELIVERY VEHICLES:
Every person engaged in a business not having a fixed place of business within
the City which, in connection with said business, delivers any goods or services
within the City shall pay a business license tax of one hundred fifty dollars
($150.00) per year per vehicle."
Section 26. Section 4-2-25 of the ESMC is amended to read as follows
"4-2-25: DRIVE-IN THEATERS:
Every person operating a drive-in theater shall pay a business license tax of one
hundred fifty dollars ($150.00) per year, but the license shall not include the right
to conduct a cafe, restaurant, lunch counter, refreshment or confectionery, or like
stand or concession, or any other type of business."
Section 27. Section 4-2-26 of the ESMC is amended to read as follows:
"4-2-26: FOOD CATERERS (VEHICLE):
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Every person conducting sales of food from a vehicle shall pay a business
license tax of one hundred fifty dollars ($150.00) per year per vehicle."
Section 28. Section 4-2-27 of the ESMC is amended to read as follows:.
"4-2-27: HOME OCCUPATIONS:
Every person engaged in a `home occupation', as defined by the Zoning
Ordinance of the City in Section 15-1-6 of this Code, shall pay a business license
tax of one hundred fifty dollars ($150.00) per year."
Section 29. Section 4-2-28 of the ESMC is amended to read as follows::
"4-2-28: HOTELS, MOTELS, AUTO COURTS AND LODGING HOUSES:
Every person engaged in the business of operating a hotel, motel, auto court, or
lodging house shall pay a business license tax of one hundred fifty dollars
($150.00) per year for up to the first three (3) rooms and one hundred fifty dollars
($150.00) per year for each additional room."
Section 30. Section 4-2-29 of the ESMC is amended to read as follows;
°4-2-29: JUNK COLLECTORS:.
Every person engaged in the business of junk collection shall pay a business
license tax of one hundred fifty dollars ($150.00) per year for each vehicle used.
`Person engaged in the business of junk collection' as used herein, means a
person engaged in the business of going from house to house, or from place to
place, gathering, collecting, buying, selling, or otherwise dealing in old rags,
sacks, bottles, cans, paper, or other articles commonly known as `junk'; provided,
however, that any person licensed under the provisions of this Section shall not
solicit for `free will offerings' of such materials as are above enumerated, or
referred to under the guise or representation that the same are being collected by
or for any charitable, or other organization entitled to obtain a free permit, as
provided for under other provisions of this Title. Provided, however, that the
provisions of this Title relating to junk collectors shall not apply to official
collectors of the City, or collectors specially authorized by the City Council to
make the collections as a public service."
Section 31. Section 4-2-30 of the ESMC is amended to read as follows:
"4-2-30: LAWN SERVICE AND WINDOW CLEANING:
Every person providing lawn service, gardening service, window cleaning
service, and similar services, shall pay a business license tax of one hundred fifty
dollars ($150.00) per year."
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PAGE 8 of 12
Section 32. Section 4-2-31 of the ESMC is amended to read as follows:
"4-2-31: LOANS:
Every person engaged in the business of lending, financing, or money lending
shall pay a business license tax of one hundred fifty dollars ($150.00) per year."
Section 33. Section 4-2-32(A) of the ESMC is amended to read as follows:
"A. A basic fee of one hundred fifty dollars ($150.00) per year which shall cover
the first five (5) employees;"
Section 34. Section 4-2-32(B) of the ESMC is amended to read as follows,
"B. One hundred thirty-eight dollars ($138.00) per year for each employee in
excess of five (5) employees;"
Section 35. Section 4-2-33 of the ESMC is amended to read as follows.
"4-2-33: MOTION PICTURES OR TELEVISION (COMMERCIAL USE):
Every person engaged in the motion picture or television production business not
operating from a fixed place of business in the City, using either public or private
property, shall pay a business license tax of one hundred fifty dollars ($150.00)
per day. Every person subject to this Section shall also obtain a permit pursuant
to Chapter 11 of this Title."
Section 36, Section 4-2-35(A) of the ESMC is amended to read as follows:.
"A. Generally: Every person peddling services, not otherwise mentioned in this
Chapter, shall pay a business license tax of one hundred fifty dollars ($150.00)
per year, and shall obtain a special permit from the City to do so prior to
engaging in such activities."
Section 37, Section 4-2-35(B) of the ESMC is amended to read as follows-
"B. Food: Every person peddling foods, foodstuffs, and food products, other
than from catering food trucks, shall pay a business license tax of one hundred
fifty dollars ($150.00) per year where the person is on foot or where the same is
sold from a vehicle, and shall obtain a special permit from the City to do so
pursuant to Chapter 4-15 of this Code prior to engaging in such activities."
Section 38. Section 4-2-36 of the ESMC is amended to read as follows:
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PAGE 9 of 12
"4-2-36: REST, CONVALESCENT, GUEST AND FAMILY CARE HOMES;
CHILDCARE NURSERIES:
A. Fee Imposed; State and Local Approval: Every person operating rest,
convalescent, guest homes, and childcare service shall pay a business license
tax of one hundred fifty dollars ($150.00) per year. Every person operating a
family care home shall pay a business license tax of one hundred fifty dollars
($150.00) per year. No such license shall be issued without the written approval
of:
1. The State Department of Social Services;
2. The County Health Officer;
3. The Chief of the Fire Department;
4. The Community, Economic and Development Services Director..
B. Inspection: All such establishments shall be subject to inspection by the
City at any time."
Section 39. Section 4-2-37 of the ESMC is amended to read as follows;
"4-2-37: RUBBISH OR GARBAGE COLLECTION:
Every person engaged in the operation of rubbish or garbage collection shall pay
a business license tax of one hundred fifty dollars ($150.00) per year for each
vehicle used in the City."
Section 40. Section 4-2-38 of the ESMC is amended to read as follows:
"4-2-38: SCHOOLS (PRIVATE):
Every person operating a private school shall pay a business license tax of one
hundred fifty dollars ($150.00) per year."
Section 41. Section 4-2-39 of the ESMC is amended to read as follows:
"4-2-39: STREET STANDS:
Every person operating street stands for the selling of any goods, wares, or
merchandise on any portion of the public streets within the City shall pay a
business license tax of one hundred fifty dollars ($150.00) per month; provided,
that no license shall be issued for the stand until a permit has been obtained from
the City Council, and that the application for the permit shall be accompanied by
the written consent of the owner or occupant of the premises abutting
immediately upon that portion of the street which the applicant desires to use;
and further provided, that the City Council shall have the right to grant,
conditionally grant, or deny the permit under this Section in its discretion."
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Section 42. Section 4-2-40 of the ESMC is amended to read as follows.
Every person engaged in the business of providing taxicabs or automobiles for
hire shall obtain a special permit from the City Council prior to engaging in such
activities, and the City Council may condition such permit in any manner not
prohibited by law. Permittee shall pay an annual business license tax of: a) one
hundred fifty dollars ($150.00) per year for each vehicle operated within the City
limits; or b) a flat business license tax for the entire fleet of taxicabs or
automobiles for hire of three hundred dollars ($300.00) per year; whichever is
greater."
Section 43. Section 4-2-41 of the ESMC is amended to read as follows:
"4-2-41: THEATERS AND SHOWS:
Every person engaged in the business of operating a theater, motion picture
show, playhouse, events, and all other shows or exhibitions (except those
conducted in the open or under canvas) not otherwise provided for in this
Chapter, shall pay a business license tax of one hundred fifty dollars ($150.00)
per year. Any such license, however, shall not include the right to conduct a cafe,
restaurant, or lunch counter."
Section 44. Section 4-2-43 of the ESMC is amended to read as follows:
"4-2-43: WAREHOUSES:
Every person engaged in the business of operating a warehouse or storage
facility shall pay a license fee of one hundred fifty dollars ($150.00) per year plus
seventeen cents ($0.17) per square foot of space used for such purpose for each
business location within the city."
Section 45. The City Council may, by resolution, suspend or reduce any tax imposed or
modified by this Ordinance.
Section 46. Environmental Review. This ordinance is exempt from the California
Environmental Quality Act, Public Resources Code Sections 21000 et seq. ("CEQA") and 14
Cal. Code Regs. Sections 15000 et seq. ("CEQA Guidelines"). The calling and noticing of an
election for the submission of a ballot measure to voters is not a project within the meaning of
CEQA Guidelines 15378. The tax submitted to the voters is a general tax that can be used for
any governmental purpose; it is not a commitment to any particular action or actions.
As such, under CEQA Guidelines Section 15378 (b)(4), the tax is not a project within the
meaning of CEQA because it creates a government funding mechanism that does not involve
any commitment to any specific project that may result in a potentially significant physical
impact on the environment. If revenue generated by the tax were used for a purpose that would
have such an effect, the City of El Segundo would undertake the required CEQA review for that
particular project. Therefore, CEQA analysis is not required.
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PAGE 11 of 12
Section 47. Severability. If any provision, section, paragraph, sentence, phrase, or word of the
Ordinance is rendered or declared invalid, illegal, or unconstitutional by any final action in a
court of competent jurisdiction or by reason or any preemptive legislation, such
unconstitutionality illegality or invalidity shall only affect such provision, section, paragraph,
sentence, phrase, or word and shall not affect or impair any remaining provisions, sections,
paragraphs, sentences, phrases, or words, or the application of the Ordinance to any other
person or circumstance, and to that end, the provisions hereof are severable. It is hereby
declared to be the intention of the People of the City that that the Ordinance would have been
adopted had such unconstitutional illegal or invalid provision, section, paragraph, sentence,
phrase, or word not been included herein.
Section 48. Effective Date. This Ordinance shall become effective on December 1, 2023,
This Ordinance was approved and adopted by the People of the City of El Segundo at the City's
November 8, 2022, statewide election.
This Ordinance was approved by Declaration of the vote by the City Council of El Segundo on
December 13, 2022.
Drew Boyles, a,"r
ATTEST:
�Jww MV)
Traci Weav " City Clerk
Approved as to form:
Mark D, � ensr6y, City Attorney
ORDINANCE NO. 1643
PAGE 12 of 12
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