ORDINANCE 1168ORDINANCE NO. 1168
AN ORDINANCE OF THE CITY OF EL SEGUNDO,
CALIFORNIA AMENDING SECTIONS 5.04.100,
5.04.110, 5.04.220, 5.08.018, 5.08.030, 5.08.040, 5.08.050,
5.08.060, 5.08.070, 5.08.078, 5.08.080, 5.08.085, 5.08.090,
5.08.130, 5.08.140, 5.08.150, 5.08.170, 5.08.180, 5.08.200,
5.08.210, 5.08.220, 5.08.230, 5.08.235, 5.08.236, 5.08.237,
5.08.238, 5.08.240, 5.08.250, 5.08.270, 5.08.280, 5.08.300,
5.08.310, 5.08.320, 5.08.340, 5.08.350, 5.08.360, 5.08.365,
5.08.370, 5.08.390, 5.08.410, 5.08.420, 5.08,440, 5.08.460,
5.08.490, 5.08.525, 5.08.530, 5.08.540, 5.08.550, 5.08.560,
5.08.580, 5.08.590, 5.08.600, 5.08.620, 5.08.630, 5.08.640,
5.08.650, 5.08.660, AND 5.08.661 ADDING NEW
SECTIONS 5.09.021, AND 5.08.025, AND DELETING
SECTIONS 5.04.022, 5.04.220.1, 5.04.221, 5.04.270,
5.08.190, 5.08.510, REGARDING THE CITY
BUSINESS LICENSE TAX
C @t
amendments to clarify its provisions, in order to effect the most evenhanded enforcement
possible; and
WHEREAS, while the City Business License Tax was recently amended to reflect
increases for the majority of businesses in the City, certain businesses which are specifically
designated in the Business License Ordinance have not had their Business License Taxes
correspondingly raised;
NOW, THEREFORE, THE CITY COUNCIL Of THE CITY OF LL OLOUNDO
DOES HEREBY ORDAIN AS FOLLOWS:
SECTION I. Section 5.04.100 of Title 5 of the El Segundo Municipal Code is hereby
amended as follows:
"5.04.100 STATEMENT FILING (VIOLATION PENALTY)
In all cases, the amount of Business License Fee to be paid under the provision of
this title, by any person, is based upon the number of persons employed, or upon the
number of square feet of floor space, or upon square acre of space owned, leased, or
rented, or upon the number of vehicles used, or upon the number of machines or
other devises used for any business, enterprise, game or activity, or upon the number
of rooms or units in any building or structure.
Before any person can obtain a Business License renewal, and prior to January 31
of each year, that person must file a Business License Renewal Application signed
under penalty of perjury that all information is true, with the Finance Director for
guidance in ascertaining the amount the person is required to pay or deposit, and
provide the following information: the number of employees employed by the person,
or upon the number of square feet of floor space, or upon square acre of space
owned, leased, or rented, or the number of vehicles used, or the number of machines
or other devices used for any business, enterprise, game or activity by the person, or
the number of rooms or units contained in the building or structure, for the quarters
in the calendar year during which the person was, or will actually be doing business
in the City of El Segundo.
5.08.080 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, 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 dollars ($20) per day, or two hundred dollars
($200) 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.
5.08.085 APARTMENT HOUSE AND APARTMENT HOUSE COMPLEXES.
For the purpose of this section, an apartment house complex is defined as two (2) or
more individual buildings containing dwelling units located upon the same property,
or on contiguous property under the same ownership.
Every person owning apartment houses, or apartment house complexes, shall pay a
Business License Tax of thirty dollars ($30) per year for up to the first three (3)
dwelling units; and ten dollars ($10) per year for each additional dwelling unit;
provided, however, that the dwelling units used in computing the obligation to pay the
Business License Tax 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.
5.08.090 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 four hundred dollars
($400) 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.
5.08.130 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 thirty-
six dollars ($36) per month, one hundred and twenty dollars ($120) per quarter, or
four hundred dollars ($400) 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.
5.08.140 BARBERSHOPS.
Every person operating a barbershop shall pay a Business License Tax of one
hundred three dollars ($103) per year.
5.08.150 BEAUTY PARLORS.
Every person operating a beauty parlor and similar businesses shall pay a Business
License Tax of one hundred three dollars ($103) per year.
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5.08.170 BILLIARD AND POOLROOMS.
Every person operating a billiard room and /or poolroom shall pay a Business License
Tax of one hundred three dollars ($103) per year, which shall include the right to sell
cigars, tobacco, soft drinks, chewing gum, and confections, subject to first obtaining
a special permit as provided by Sections 5.28.010 and 5.28.020.
5.08.180 BOWLING ALLEYS.
Every person operating a bowling academy, bowling alley, bowling center, or similar
business shall pay a Business License Tax of one hundred three dollars ($103) basic,
plus four dollars ($4) 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.
5.08.200 CHRISTMAS TREE SALES.
Every person engaged in the business of Christmas tree sales shall pay a Business
License Tax of fifty dollars ($50) per year.
5.08.210 CIRCUS, WILD WEST SHOW OR SIDESHOW.
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), and one
hundred three dollars ($103) per day thereafter. A sideshow shall pay a Business
License Tax of one hundred three dollars ($103) per sideshow for the first day, and
fifty dollars ($50) 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.
5.08.230 COIN - OPERATED VENDING MACHINES (PERSONS NOT
PRIMARILY ENGAGED IN THE BUSINESS OF RENTING, LEASING OR
OPERATING THE SAME).
Every person not primarily engaged in the business of renting, leasing, or operating
coin - operated vending machines for which a license is required by Section 5.08.235,
who places, maintains, and operates, or offers for operation, a vending machine or
machines, or a vending device or vending devices which vends or delivers merchandise
of any character, or provides a service for which the coin or coins are inserted, shall
pay a Business License Tax of fifty dollars ($50) per year per vending machine or
vending device.
This section shall not apply to Sections 5.08.236, 5.08.237 and 5.08.238.
5.08.235 COIN - OPERATED DEVICES (PERSONS ENGAGED IN THE
BUSINESS OF RENTING, LEASING OR OPERATING THE SAME).
Every person engaged in the business of renting, leasing, or operating coin - operated
vending machines, shall pay a Business License Tax of one hundred and fifty dollars
($150) per year.
This section shall not apply to Sections 5.08.236, 5.08.237 and 5.08.238.
El
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Dav a nusmess License i ax of lour aonars ( 34) Der monin. ana snail onmm a special
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.
5.08.460 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 fifty dollars ($50) per year.
5.08.490 LOANS.
Every person engaged in the business of lending, financing, or money - lending shall
pay a Business License Tax of one hundred three dollars ($103) per year.
5.08.525 MOTION PICTURE 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 Application fee of three hundred dollars
($300), plus a license fee of one hundred three dollars ($103) per day. Every person
subject to this section shall also obtain a permit pursuant to Chapter 5.42 of this
Code.
5.08.530 PEDDLING (GENERALLY).
Every person peddling services, not otherwise mentioned in this chapter, shall pay a
Business License Tax of one hundred three dollars ($103) 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.
5.08.540 PEDDLING (FOOD).
Every person peddling foods, foodstuffs, and food products, other than from catering
food trucks, shall pay a Business License Tax of fifty dollars ($50) per year where the
person is on foot, and one hundred three dollars ($103) per year where the same is
sold from a vehicle, 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.
5.08.550 PEDDLING (MISCELLANEOUS MERCHANDISE).
Every person peddling any goods, wares, magazines, or merchandise not otherwise
provided for in this chapter, shall pay a Business License Tax of ten dollars ($10)
per day where such person is on foot, and twenty dollars ($20) per day where the
same is sold from a vehicle, 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.
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5.08.560 PEDDLING (POPCORN, SOUVENIRS).
Every person peddling popcorn, peanuts, gum, candy, confections, or toys, such as
balloons, flags, pennants, banners, canes, buttons, badges, horns, musical or noise
making instruments, serpentines, souvenirs, and similar articles, shall pay a license fee
of ten dollars ($10) per day where the same is sold from a vehicle, 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.
5.08.580 REST, CONVALESCENT, GUEST AND FAMILY CARE HOMES, &
CHILD CARE NURSERY.
Every person operating rest, convalescent, guest homes, and child care service, shall
pay a Business License Tax of twenty-four dollars ($24) per year. Every person
operating a family care home shall pay a Business License Tax of twelve dollars ($12)
per year. No such license shall be issued without the written approval of:
(1) The State Social Welfare Board;
(2) The health officer;
(3) The Chief of the Fire Department;
(4) The Building Safety Director.
All such establishments shall be subject to inspection by the City at any time.
5.08.590 RUBBISH OR GARBAGE COLLECTION.
Every person engaged in the operation of rubbish or garbage collection shall pay a
Business License Tax of two hundred dollars ($200) per year for each vehicle used
in the City.
5.08.600 SCHOOLS (PRIVATE).
Every person operating a private school shall pay a Business License Tax of twenty-
four dollars ($24) per year.
5.08.620 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 fifty dollars ($50) 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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5.08.630 TAXICAB OR AUTOMOBILE FOR HIRE (PERMIT AND FEE).
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. (1) one hundred three
dollars ($103) per year for each vehicle operated within the City limits; or (2) a flat
Business License Tax for the entire fleet of taxicabs or automobiles for hire of three
hundred dollars ($300) per year; whichever is greater.
5.08.640 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 three dollars ($103) per year. Any such license,
however, shall not include the right to conduct a cafe, restaurant, or lunch counter.
5.08.650 TRANSIENT FOOD VENDOR.
Every transient food vendor shall pay a Business License Tax of forty -eight dollars
($48) per day, 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.
5.08.660 TRANSIENT MERCHANTS.
Every transient merchant, which shall include all such persons doing business at a
fixed place of business for a period of less than thirty (30) consecutive days, and who
does not deal exclusively in food or food stuffs for human consumption, shall pay a
Business License Tax of forty dollars ($40) per day.
5.08.661 TRANSIENT MERCHANT/FAIRS.
Notwithstanding Section 5.08.660, every transient merchant, which shall include any
person doing business at a fixed place of business for a period of less than thirty (30)
consecutive days and who is participating in a charitable or a civic event such as a fair,
shall pay a Business License Tax of ten dollars ($10), which shall cover the period
during which the charitable or civic event is open to the public.
SECTION V. Section 5.08.220 of Title 5 of the El Segundo Municipal Code is hereby
amended in its entirety to read as follows:
"5.08.220. LUMBER YARD, BUILDING MATERIAL YARD, JUNK YARD, AND
NURSERIES
Every person owning or operating a business engaged in the sale of lumber, building
material, or operation of a building material wrecking yard, secondhand building
material yard, junk yard, or outdoor yard of similar character or wholesale or retail
nursery shall pay a Business License Tax, in accordance with the following schedule:
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(a) A basic fee of one hundred three dollars ($103) per year which shall cover the
first five (5) employees;
(b) One hundred twenty -seven dollars ($127) per year for each employee in excess
of five (5) employees;
(c) One thousand five hundred thirty -one dollars ($1,531) per year per square
acre of space owned, leased, or rented for the purposes set forth above;
(d) Thirty -six dollars ($36) per year for each vehicle in excess of 6,000 pounds
(gross vehicle weight) owned or operated in the conduct of business;
(e) Eleven dollars ($11) per year for each additional business location within the
City;
(f) Notwithstanding the foregoing, a credit shall be granted against the tax
imposed by this section whenever a business subject to the tax imposed by
this Chapter generates sales and/or use tax in the year immediately preceding
the year in which the tax is due. The credit shall be applied to the business
registration tax due for the following year. Credit shall be equal to 50% of
the portion of the sales and /or use tax generated which was awarded to the
City of El Segundo during the 12 month period ending on the June 30
preceding the date the tax is due. However, the amount of said credit shall
under no circumstances be calculated to be greater than the total amount of
tax due."
SECTION VI. Sections 5.04.022, 5.04.220.1, 5.04.221, 5.04.270, 5.08.190 and 5.08.510
are hereby deleted from the El Segundo Municipal Code.
SECTION VII. Severability. If any section, subsection, subdivision, paragraph,
sentence, clause, or phrase of this Ordinance is for any reason held to be invalid or
unconstitutional by a decision of any court of competent jurisdiction, such decision shall not
effect the validity of the remaining portions of the Ordinance or any part thereof. The EI
Segundo City Council hereby declares that it would have passed each and every section,
subsection, subdivision, paragraph, sentence, clause, or phrase, irrespective of the fact that
any one or more sections, subsections, subdivisions, paragraphs, sentences, clauses, phrases
be declared invalid or unconstitutional. Provided, however, that if the effect of any such
decision is to effectively invalidate any tax imposed herein then the Business License Tax
which was in effect prior to the passage of this Ordinance shall be reinstated in its entirety
effective as of the effective date of this Ordinance.
SECTION VIII. This Ordinance becomes effective on December 31, 1991. All
amounts affected by this Ordinance, which are due and payable to the City thereafter, shall
be calculated pursuant to the provisions of this Ordinance.
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SECTION IX. The City Clerk shall certify to the passage and adoption of this
Ordinance; shall cause the same to be entered in the book of original Ordinances of said
city; shall make a motion of the passage and adoption thereof in the records of the meeting
at which the same is passed and adopted; and shall within 15 days after the passage or
adoption thereof, cause the same to be published in the El Segundo Herald, the weekly
newspaper of general circulation, published and circulated within said City of El Segundo,
and which is hereby designated for that purpose or posted in conformance with the law.
PASSED, APPROVED AND ADOPTED this 11i th day of November , 1991.
(SEAL)
CALIFORNIA )
COUNTY OF LOS ANGELES ) ss.
CITY OF EL SEGUNDO )
1, Ronald L. Hart , City Clerk of the City of EL Segundo, do hereby certify
that the foregoing Ordinance No. 1168 was regularly introduced and placed upon its first
reading at a regular meeting of the City Council on the 5th day of November , 1991.
That thereafter, said Ordinance was duly adopted and passed at a regular meeting of the City
Council on the 19th day of November , 1991, by the following vote, to wit:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: CO
Mayor Jacobson, Mayor ProTem Dannen and
Councilman Wise.
Councilman [,lest.
CITY CLERK
APPROVED AS TO FORM:
CITY ATTORNEY
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If a business is seeking its initial El Segundo Business License, that business shall,
within the first five (5) days of business activity, (or upon a timely written request,
the Finance Director may grant an extension of time not to exceed thirty (30)
calendar days), file a Business Registration Application, signed under penalty of
perjury that all information is true, with the Finance Director for guidance in
ascertaining the amount the business is required to pay or deposit, showing the
number of employees employed by the business, or upon the number of square feet
of floor space, or upon square acres of space owned, leased, or rented, or the number
of machines or other devices used for any business, enterprise, game or activity by
the business, or the number of rooms or units contained in the building or structure,
for the quarters in the calendar year during which they will actually be doing
business in the City of El Segundo.
Each person subject to any tax in this Title shall retain records documenting the
information upon which any applicable tax is calculated and which shall support the
calculation of tax reflected on that person's return. Unless a subcontractor of a
taxpayer has a valid City Business License, said records shall include records of the
taxpayer's subcontractors and the taxpayer shall be held responsible for the failure
of any of its subcontractors to maintain records necessary to calculate any tax under
this title. Said records shall be kept for three (3) years from the date upon which
the tax to which the records related is due. Where no records are available or those
available are insufficient to calculate the tax due hereunder, the City shall have the
authority to determine the tax due. Upon fifteen (15) days notice, (or upon a timely
written request, the Finance Director may grant an additional extension of time, not
to exceed fifteen (15) calendar days), a taxpayer or any business which the City
contends should pay tax, must make available to the City, within the City of El
Segundo, all records requested by the City relating to said tax.
No statement shall be conclusive upon the City, or upon any officer thereof, as to the
matters therein set forth, or otherwise, and the same shall not prejudice the right of
the City to recover any amount that may be ascertained to be due from the person,
in addition to the amount shown by the statement to be due, in case the statement
should be found to be incorrect.
If any person required by this section to provide information fails to do so, the person
shall be required to pay a penalty of $50 per day if the business employs five (5) or
less employees or $100 per day if the business employs more than five (5) employees
until such time as the information required by this section is properly filed with the
Finance Director. That person shall be guilty of a violation of this chapter which
shall be punishable as provided in this chapter.
SECTION II. Section 5.04.110 of Title 5 of the El Segundo Municipal Code is hereby
amended as follows:
"5.04.110 APPEAL PROCEDURE. BUSINESS CLASSIFICATION METHOD
Any applicant for a Business License under this title, or any licensee hereunder, may
appeal any decision of any license inspector or auditor, or any interpretation of any
section of this Title 5 by the City, or the enforcement thereof, in the manner provided
herein. Within 10 days of the provision of an interpretation of this Title 5, or of an
opinion concerning Title 5 from a license inspector, auditor, or designated City
official, any party affected thereby may pay the tax so assessed under protest and
request a hearing before the Finance Director or his/her designee. Said hearing shall
be held within 30 days from the date of appeal, and a final decision shall be rendered
at the hearing. Within 10 days from the date of the hearing, an appeal of the
Finance Director's decision may be filed with the City Council. Within 30 days from
the date of the filing of the second appeal, the matter shall be scheduled for hearing
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with the City Council. However, appeal to the City Council may only be made when
the dispute concerns the accuracy of calculation of the amounts due, or the facts
upon which a tax assessment is based.
If the full amount of the tax and any penalty and interest due is not paid, there shall
be no rights of appeal, and penalty and interest shall continue to run.
Any appeal rights provided for herein are lost if the appeal is not made in writing
with the Finance Department within the time specified herein.
SECTION III. Section 5.04.220 of Title 5 of the El Segundo Municipal Code shall
be amended in its entirety as follows:
"TITLE 5 - BUSINESS REGULATIONS AND LICENSING
5.04.220 PENALTIES AND INTEREST.
A license for a business from other than a fixed place of business within the City is
due and payable upon the first day of business activity, and delinquent thereafter.
A license for a new business with a fixed place of business within the City is due and
payable upon the first day of business activity, and delinquent five (5) days thereafter.
A license for a business previously licensed, or doing business in the City during the
prior tax year from a fixed place of business, is due and payable the first day of
January, and delinquent the first day of February.
(a) Interest. Any person who fails to pay any tax required to be paid by this title
shall pay interest at the rate of one percent (1 %) per month, or fraction
thereof, on the amounts of the tax, exclusive of penalties, from the date on
which the tax first became delinquent until paid. Interest shall run during any
period of time for which an extension of time has been granted by the City for
payment of the tax. Interest required by any of the provisions of this title shall
not be subject to waiver or compromise except as the City Council may direct.
Said interest shall not be compounded, but shall be on principle only.
(b) Penalties. All taxes imposed by this title shall be subject to the following
penalties.
(1) Delinquency. Any person who fails to pay any tax, or any fraction
thereof required to be paid by this title within the time required, shall
pay a penalty of twenty percent (20 %) per month of the amount of the
unpaid tax. Such penalty shall not exceed 100% of the tax for any
calendar year for each year that the tax is unpaid. This penalty shall
accrue on the first day of each calendar month for which the tax
remains unpaid.
(2) Fraud. If the City official administering the tax, after notice to
taxpayer and hearing determines that the nonpayment of any tax due
under this chapter is due to fraud, a penalty of ninety percent (90 %)
of the amount of the unpaid tax shall be added thereto, in addition to
any other penalties set forth in this section. Where, after notice and
hearing to the taxpayer, the City determines that a corporate director,
officer, or shareholder is responsible for the fraud resulting in the
nonpayment of the tax of a corporation, the City may designate the tax,
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interest, and penalties unpaid, including the penalty provided for in this
subsection due to said fraud as a personal debt of said director, officer,
or shareholder.
(3) Merger of Interest and Penalties. Such interest as is accrued, and
every penalty imposed under the provisions of this section, shall
become a part of the tax required to be paid under this title.
(4) Penalties on Principle. All penalties imposed hereunder shall be
calculated on principle only, and shall not be compounded.
SECTION IV. New Sections 5.08.021 and 5.08.025 shall be added to Title 5, Chapter
5.08, which shall read as follows:
"5.08.021 NEW BUSINESSES.
a. Initial Tax.
Any business not specifically mentioned or classified in this chapter which is locating,
or doing business in the City of El Segundo for the first time shall, before receiving
a Business License from the City, pay the tax imposed by Section 5.08.020. The
amount of said tax shall be calculated based upon the taxpayer's best estimate of the
average quarterly number of employees, square feet, and business locations which the
business will have within the City the remainder of that calendar year.
b. Adjustment.
Each new business shall, upon renewal of its Business License in the first full year
following the year it began doing business in the City of El Segundo, be subject to
an adjustment. This adjustment shall be based upon the difference between the
estimates of employees, and square feet occupied supplied by the business to the City
at its initial application, and the actual average quarterly number of employees, and
square feet, and business locations which the taxpayer had during its initial year of
doing business in the City. The Finance Director shall recalculate this initial tax
based upon these actual figures and, if the resulting amount is greater than the
actual tax paid by the taxpayer in the preceding year, shall impose a surcharge to
be collected at the same time, and in the same way as the renewal tax. If the actual
tax is less than the initial tax, the Finance Director shall apply a credit against the
renewal tax in the amount of the difference."
"5.08.025 REFUND OF TAX ON PROPERTY AVAILABLE FOR RENT OR LEASE
A. Any taxpayer who has paid the tax for property available for rent or lease
imposed by Section 5.08.020(b) herein, who leases all or any part of the property by
June 30 of the year in which the tax was due and paid, and the new occupant has
paid a square footage tax for its occupancy, shall be entitled to a refund up to 100 %.
B. If all or any part of the property is rented by December 31 of the year in which
the tax is paid, and the new occupant has paid a square footage tax for its occupancy,
the taxpayer shall receive a refund up to 50 %.
C. It shall be the responsibility of the taxpayer to apply for the refund authorized
herein, and to demonstrate to the satisfaction of the Finance Director that the
prerequisites to receipt of the refund have been satisfied."
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SECTION V. The following sections of Title 5, Chapter 5.08 shall be amended to
read as follows:
"5.08.018 INDEXING
Every tax imposed by this chapter shall be automatically increased each year by a
percentage which shall be equal to the percentage increase of the Consumer Price
Index as shall be reflected in the most recent report of consumer prices for the Los
Angeles/Long Beach Standard Metropolitan Statistical Area using September 1991
as the base year. The annual rate increase shall be calculated by dividing the
consumer price index for September of each current year by the base year with the
resulting figure representing the percentage increase for the tax due the following
January. The formula shall be as follows:
A divided by B times C Equals D
A = current year CPI; B = base year CPI; C = base year tax rate; D = current
year tax rate"
"5.08.030 ADVERTISING (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 fifty dollars ($50)
per annum for each such billboard or signboard.
5.08.040 ADVERTISING (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 dollars
($30) per quarter. The license shall be subject to compliance with all requirements
of the traffic ordinances and regulations of the City.
5.08.050 ADVERTISING (VEHICLE SIGNS).
Every person advertising by means of portable signs mounted on vehicles, when not
in connection with any business licensed under Section 5.08.060, shall pay a Business
License Tax of one hundred three dollars ($103) per year. The license shall be
subject to compliance with all requirements of the traffic ordinances and regulations
of the City.
5.08.060 ADVERTISING (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 three dollars ($103) per year. The license shall be subject to compliance
with all requirements of the traffic ordinances and regulations of the City.
5.08.070 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 sixty dollars ($60) per
day, or two hundred dollars ($200) per year for each agent, salesman, or solicitor.
All such sales, solicitations and /or order taking are prohibited between the hours of
six p.m. (6:00 PM) and eight a.m. (8:00 AM).
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5.08.078 AMUSEMENT CENTER.
An amusement center is defined as any place to which the public is admitted or
invited, where eight (8) or more coin - operated amusement machines are maintained,
operated or available for operation.
Every person operating an amusement center shall pay a Business License Tax of four
hundred dollars ($400) per year.
It is unlawful for any person to establish, maintain, conduct, or keep open any
amusement center, as defined in this section, within the corporate limits of the City
without first having obtained a permit, in writing, from the Finance Director. In any
application for an amusement center the Finance Director may require, in addition
to other information, that the applicant furnish the information necessary to enable
the Chief of Police to make an investigation of any prior criminal activity of the
applicant, or any operator of the amusement center.
After an investigation by the Chief of Police, the Finance Director shall approve the
application for the amusement center permit, or renewal of such permit if he finds:
(1) A completed written application form has therefore been filed; and
(2) The required license fee has therefore been paid to the City Treasurer; and
(3) As a result of his investigation, all applicable provisions of this section with
regard to such permit application have been met; and
(4) That the operation by the applicant will be carried on in a building, structure,
and location which complies with and meets all of the health, zoning, fire,
building and safety requirements, and standards of the laws of the State of
California and this Code applicable to such business operation; and
(5) That the applicant, his employee, agent, or any person connected, or
associated with applicant as a partner, director, officer, stockholder, associate,
or manager, has not been convicted in a court of competent jurisdiction by
final judgment of an offense involving the maintenance of a nuisance, in
connection with the same or similar business operation; and
(6) That the business is not a public nuisance, or has not been a public nuisance
at any time within the last five (5) years; and
(7) That the applicant, his employee, agent, or any person connected, or
associated with applicant as partner, director, officer, stockholder, associate,
or manager, has not knowingly made any false, misleading, or fraudulent
statement of a material fact in the application for a permit, or in any report
or record required to be filed with the Chief of Police; and
(8) That the applicant has not had a similar type permit previously revoked for
good cause within the past year, unless the applicant has shown a material
change in circumstances since the date of revocation.
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