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RESOLUTION NO. 2022-R__
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CULVER CITY, CALIFORNIA, RECITING THE FACT OF THE
GENERAL MUNICIPAL ELECTION HELD ON NOVEMBER
8, 202 2, DECLARING THE RESULT AND SUCH OTHER
MATTERS AS PROVIDED BY LAW.
WHEREAS, a General Municipal Election was consolidated with the County of Los Angeles and held and conducted in the City of Culver City, California, on November 8, 2022, as required by the Charter of the City of Culver City; and, WHEREAS, notice of the election was duly and r egularly given in the time, form, and manner as provide d by law; voting precincts were properly established; election officers were appointed ; and, in all respects , the election was held and conducted , the votes were cast, received and canvassed, an d the returns were made and declared in the time, form, and manner, as required by the provisions of the Charter of the City of Culver City; and,
WHEREAS, the Registrar-Recorder/County Clerk for the County of Los Angeles has certified the results to this City Council, which results to this City Council are received, attached, and made a part hereof as Exhibit “A.” NOW, THEREFORE , the City Council of the City of Culver City, California, DOES HEREBY RESOLVE as follows:
1. The whole number of ballots cast in the precincts for Members of the City Council, except vote by mail ballot s is 2,478. The whole number of vote by mail voter ballots cast in the City for Members of the City Council is 15,249, making a total of 17,727 ballots cast in the City for the election for Members of the City Council.
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2. The names of persons voted for at the election for Member of the City Council are as follows: Devin Yaeger, Denice Renteria, Dan O’Brien, Freddy Puza, Harden Alexander “Alex” Fisch, and Khin Khin Gyi.
3. The whole number of ballots cast i n the precincts for two Measures that were on the ballot , except vote by mail ballot s, is 2,478. The whole number of vote by mail voter ballots cast in the City for the two me asures on the ballo t, is 15,258, making a total of 17,736 ballots cast in the City for the measures set forth below.
4. The two measures voted upon at the election are as follows:
Measure BL: “Shall the measure updating Culver City’s business license tax to either a flat tax up to $1,000, or 0.13% -0.35% of gross receipts (depending on business type), 4% for oil well operations, and an additional 0.01% for gross receipts over $100,000,000, exempt ing the first $200,000 in gross receipts, updating business classifications, generating approximately $10,000,000 an nually, until ended by voters, for such general fund services as emergency response, parks, homelessness services, and requiring annual independent audits, be adopted?”
Measure VY: “Shall the measure amending the City of Culver City Charter to allow Culver City residents aged 16 and 17, who are otherwise eligible to vote under state and local law, to vote on City and School District candidates and ballot measures, provided that each legislative body has approved budgetary funds and determined logistical systems are in place, and that inclusion would not prevent consolidation of City o r School District elections with county elections, be adopted?”
5. The number of votes given at each precinct and the number of votes given in the City to the candidates for Member of the City Council, and for the Measures named above, are listed in Exhibit “A” attached hereto and made a part hereof.
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6. The City Clerk shall enter on the records of the City Council of the City of Culver City a statement of the result of the election, showing: (1) the whole number of ballots cast in the City; (2) the names of the candidates for Member of the City Council voted upon; (3) the Measures voted upon; (4) the number of votes given at each precinct for each candidate for Member of the City Council, a nd for and against each of the Measures; and (4) the tota l number of votes for each candidate for Member of the City Council, and for and against each of the Measures.
7. As a result of the ele ction, the City Council declares and determines that Dan O’Brien and Freddy Puza are each elected as a Member of the City Council for a full term of four years.
8. The City Clerk shall immediately make and deliver to each of t he persons so electe d a Certificate of Election signed by the C ity Clerk and aut henticated.
The Oath of Office prescribed in the Cons titution of the State of California shall be administered to each person elected, and the City Clerk shall have them subscr ibe to it and file it in the Office of the City Clerk. Each an d all of the persons so elected shall then be inducted into the respective office to which they have been elected.
9. As a result of the election, a majority of voters voting on Measure BL voted in favor of it, and Measure BL carried, and shall be deemed adopted and ratified.
10. As a result of the election, a majority of voters voting on Measure VY voted against it, and the Measure was not adopted.
11. The City C ouncil hereby approves the Ordina nce that was passed, approved, and adopted by t he People of th e C ity of Culver City with th e passage of Measure BL, and the Ordinance shall be deemed adopted and ratified. A true and correct
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copy of the Ordinance adopted with the passage of Measure BL is attached here to as Exhibit “B”.
12. The City Clerk shall immed iately codify the complete text of Measure BL adopted by the voters into the Culver City Municipal Code.
13. The City Clerk shall certif y to the passage and adoption of t his Resolution and enter it into the book of original resolutions.
PASSED AND ADOPTED by the City Council of the City of Culver City, State of California, on December 12, 2022 by the following vote:
AYES: __
NOES: __
ABSENT: __
DR. DANIEL LEE, Mayor
City of Culver City, California
ATTEST: APPROVED AS TO FORM:
JEREMY BOCCHINO, City Clerk HEATHER S. BAKER, City Attorney
EXHIBIT “B”
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28 ORDINANCE NO. 2022 –
AN ORDINANCE OF THE PEOPLE OF THE CITY OF CULVER CITY , CALIFORNIA, AMENDING CHAPTER 11.01 OF THE CULVER CITY
MUNICIPAL CODE “GENERAL LICENSING”, TO UPDATE THE
BUSINESS LICENSE TAX RATES, CLASSIFICATIONS, AND UPDATE VARIOUS OTHER PROVISIONS OF CHAPTER 11.01.
THE PEOPLE OF THE CITY OF CULVER CITY, CALIFORNIA, DO HEREBY ORDAIN AS FOLLOWS:
SECTION 1. Culver City Municipal Code Chapter 11.01 [General Licensing] Subchapter 11.01.005 [General Provisions] and Subchapter 11.01.200 [Business Tax Regulations] shall be amended to read as follows:
GENERAL PROVISIONS
§ 11.01.005 DEFINITIONS.
For the purposes of this Chapter, the following definitions apply:
ADVERTISING, PUBLIC RELATIONS AND MARKETING . All places of business the principal function of which is the advertising of any service, event, commodities, materials, goods, wares or merchandise by means of billboards, illuminated signs, banners, posters, o r statuary, and carrying on any advertising business by any process or method similar, kindred or related to those enumerated in this Chapter.
AMUSEMENT MACHINES. Any person engaged in the business of maintaining any amusement machine, such as music box, jukebox, motion picture or photograph machine, kiddie rides, shooting gallery, pinball games, video games, batting cages, air hockey, shuffleboard, electronic games, etc., or any other device furnishing entertainment for the amusement of the public, maintained for entertainment and amusement purposes only and not contrary to any State or City regulation, and requiring for its operation the insertion of any coin, plate, disk, token key, or the payment of any fee therefor, for which a license fee is not specifically required under any other section of this Code, providing that no certificate of compliance shall be required for any adult use regulated pursuant to Chapter 11.13.
ARTS, CRAFTS. The service rendered individually for compensation by artisans, artists, and teachers of the arts and sciences.
EXHIBIT “B”
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28 AUCTIONEERS. Any person not having a fi xed place of business in the City engaged in selling at auction any real estate, goods, wares, materials, or merchandise, or any similar, kindred or related thing, for which a license fee is not specifically required under this Code, providing that no addi tional fee shall be required of any person otherwise licensed to do business in the City personally carrying on an auction sale in the regular course of his business.
AUTOMOBILE REPAIR. All places of business the principal function of which is the operation of any shop or place wherein is offered to the public for compensation, work or service for the repair, construction, building or assembling of any motor, motor vehicle or any part thereof, or the sale or offering for sale of motor vehicle accessories, or the storing, washing, lubricating or rendering of any other work or service to any motor vehicle, commonly and ordinarily carried on in a public garage.
BARS. All places of where alcoholic beverages are sold or served to the public for consumption on the premises, excluding business licensed by the Department of Alcoholic Beverage Control as a bona fide public eating place, as the same is defined in Cal. Bus. & Prof. Code §§ 23038 and 23038.1.
BILLBOARD ADVERTISING. All places of business the principal function of which is the advertising of any service, event, commodities, materials, goods, wares or merchandise by means of billboards, illuminated signs, banners, posters, or statuary, and carrying on any advertising business by any process or m ethod similar, kindred or related to those enumerated in this Chapter.
BUSINESS. Professions, crafts, trades, occupations and callings of every kind and nature which are carried on for profit or in which goods, materials, commodities, wares, merchandise or services are sold or offered for sale to the public, regardless of whether a profit is actually realized, but shall not include services rendered by an employee to his or her employer.
CANVASSERS AND SOLICITORS. Any person engaged in the business of calling on residents, with a previously made appointment, or going place to place soliciting business of any kind or character, including selling or taking orders for or offering to sell or take orders for materials, photographs, commodities, go ods, wares, demonstrators, or merchandise or other things of value for future delivery or for services to be performed immediately or in the future. Any person, firm or corporation engaged in business operating from or connected with a fixed place of busin ess which is specifically licensed elsewhere in this Chapter shall be entitled to one solicitor without charge.
CITY. City shall refer to the City of Culver City.
COMMERCIAL PROPERTY RENTALS. All building structures of any kind rented or leased to tenants using the premises for other than dwelling purposes.
EXHIBIT “B”
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28 CONTRACTING. The business carried on as a contractor by any person engaged in building, lathing, acoustical installation, plastering, paving, cement and concrete work, painting, decorating, paperhanging, metal work, heating and ventilating, house and building moving and wrecking, electrical work, plumbing, structural work, well drilling, pest control, awning work, burglar alarm installations, window decorations, and the like.
COST OF OPERATIONS. All expenses incurred in the operation of a business, including, without limitation, the cost of personnel, equipment and supplies, rent, lease, or mortgage payments, utilities, depreciation, and fixed charges.
FIRST RENEWAL PERIOD. The calendar year following that in which a business is commenced in the City. Each calendar year thereafter is a further renewal period.
The Tax Collector may assign a renewal period to a business other than a calendar year to achieve the purposes of this chapter.
GASOLINE SERVICE STATIONS. All places of business the principal function of which is to sell or offer for sale gasoline, or any oil or byproducts of petroleum or other like product, or in which is maintained tire repair and automobile repair service.
GROSS RECEIPTS. Except as otherwise specifically provided, GROSS RECEIPTS shall mean the gross receipts of the twelve (12) months preceding the beginning of the annual tax certificate period, and shall include the total amount of the sales price of all sales and total amount charged or received for the performance of any act or service, of whatever nature it may be, including any rental, lease, lease consideration, exchange of value or values, or considerations for the leasing, renting, bailing o r otherwise authorizing, permitting or contracting for the use, possession, enjoyment or right to use, control, possess or enjoy, for which a charge is made or credit allowed, whether or not such act or service is done as a part of or in connection with th e sale of materials, goods, wares, or merchandise. Included in GROSS RECEIPTS shall be all receipts, cash credits and property of any kind or nature, without any deduction therefrom on account of the value of property sold in a non-cash or partly non -cash transaction, the cost of the material used, labor or service cost, interest paid or payable, or losses or other expenses whatsoever.
Excluded from GROSS RECEIPTS are the amount of gross receipts used as a measure of business tax paid to another jurisdictio n; cash discounts allowed and taken on sales; credit allowed or property sold in a non -cash or partly non -cash transaction; any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser, and such part of the sales price of property returned by purchasers upon rescission of the contract of sale as is refunded either in cash or by credit.
HANDBILL DISTRIBUTORS. Any person engaged in the business for hire or gain of distributing commercial or noncommercial handbills, or promotional material, other than newspapers maintaining a fixed place of business in the City, and which newspapers pay a business tax fee under any other provision of this Code, and any EXHIBIT “B”
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28 person receiving compensation directly or indirectl y for the distribution of such handbill, or promotional material; provided that no business tax shall be charged for the distribution of any noncommercial handbill, the principal purpose of which is to disseminate information relating to any political, eco nomic, religious, philosophical, sociological or related subjects and not connected with any commercial enterprise.
HOTELS, MOTELS, APARTMENTS, ROOMING HOUSES AND AUTO
COURTS. All places of business, the principal function of which is to provide guestrooms, shelter, or space at a fixed rental for the accommodation of the public.
ITINERANT MOTION PICTURE/TELEVISION PRODUCERS. Every person not maintaining a fixed place of business in the City engaged in the producing, making, taking, developing, trading or dealing in motion pictures, television, photoplays, sound film, animated cartoons, and the like.
INITIAL PERIOD. The period from the commencement of business in Culver City to the sooner of end of the calendar year in which the business is commenced in the City or to the termination of business in Culver City. The Tax Collector may assign another initial period to a business to achieve the purposes of this Chapter.
LAUNDRY. All places of business the principal function of which is the laundering of any garment, household linen, fabric, or other material or article commonly and ordinarily accepted for laundry service.
LICENSE. The certificate issued by the Tax Collector after payment of the business tax fee as hereinafter set f orth in this Chapter. The term “business tax certificate” is synonymous and interchangeable with the term LICENSE.
MACHINE, WOODWORK AND REPAIR SHOPS. All places of business the principal function of which is to render, offer for sale, or sell to the pub lic for compensation, work or services relating to the construction or repair of any machine or mechanical device, facility or equipment.
MANUFACTURING. All places of business, the principal function of which is the manufacturing, making or developing of any machines, device, article, thing, commodity, goods, wares, merchandise, product, equipment, material or substance for sale, lease, bailment, or any other method of transferring the right to use, exploit or possess by whatever term it may be called or otherwise distribute to the public or to any person, firm or business entity, either at wholesale, retail, or by whatever term it may be called.
MINIMUM ENTERTAINMENT. Any act, presentation or performance offered for the pleasure, amusement or benefit of the customers of the establishment, including but not limited to live performances, whether of a musical nature or otherwise, and motion picture presentations, but not including entertainment provided by the public airways EXHIBIT “B”
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28 of the television medium: provided that no more than one (1) individual entertainer is engaged in entertaining the customers of the establishment at any time.
MOTION PICTURE STUDIOS. All places of business the principal function of which is producing, making, taking, developing, tradin g or dealing in motion pictures or photoplays, sound film, or animated cartoons, and the like.
MULTIMEDIA BUSINESS shall mean a business that primarily:
i. Produces films, disks, tapes, software or other recording devices, whether visual or audio, through the integration of two or more media, which media include, without limitation, computer generated graphics and video, film, slides, video tapes, audio tapes and photographs.
ii. Provides computer programming services on a contract or fe e basis to the producer of films, disks, tapes, software or other recording devices, whether visual or audio, through the integration of two or more media, which media include, without limitation, computer generated graphics and video, film, slides, video tapes, audio tapes and photographs, such services to include computer software design and analysis, modification of custom software, digital imaging and other related programming services; and
iii. Develops online and internet services, including the de sign of WEB sites, for clients.
OIL STORAGE TANK STATIONS. All places of business the principal function of which is maintaining tankage facilities for the storage of petroleum, petroleum products, compound, or any hydrocarbon substance, and shall includ e wholesale distributors of such petroleum, petroleum products or compound, or hydrocarbon substances.
OIL WELL OPERATIONS. The business of operating any well producing oil, petroleum, gas, or other hydrocarbon substance, or any similar, kindred or related substance, and for the producing or manufacturing for which a license fee is not specifically required under any other Section of this Code.
PERMIT. Permission granted by the City Manager or their designee as a prerequisite to issuance of a license.
PERSON. All domestic and foreign corporations, firms, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, business, or common law trusts, societies, and individuals engaged in any business as defined herein, in the City.
PERSONAL SERVICES. Any personal service rendered by any person offering to the public personal services for compensation, and not specifically covered under any other Section of this Code, and shall include barbers, beauticians, cosmeticians, (manicurists, hairdressers, and the like), bootblacks, checkroom operators, and any person engaged in rendering any service to the person, or personal services similar, EXHIBIT “B”
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28 kindred or related to any of these enumerated in this Section, and for which a license fee is not specifically required under any other Section of this Code.
PER YEAR. As used in § 11.01.245, PER YEAR shall mean “for a one-year period or any part thereof.”
PRINTING AND PUBLISHING. Any person engaged in carrying on the business of job printing, or producing or publishing any newspaper, magazine, or other printed publication for public dissemination.
PROFESSIONAL SERVICES. Any professional service, as that term is ordinarily and commonly used and understood, wherein individuals are engaged in the business of offering to the public, professional or semiprofessional services for compensation, and not specifically covered under any other section of this Code, and shall include the services rendered by any person engaged in the practice or profession of law; medicine; surgery; dentistry; optometry; chiropractic; osteopathy; podiatry; veterinary; real estate agent; real estate broker; telephone message service; civil, mechanical, electrical, industrial, or other class of engineer; architect; draftsman; designer; landscape architect; accountant; income tax consultant and other consultants.
RECREATION & ENTERTAINMENT . This business classification applies to any person or entity engaged in providing recreation, entertainment, or amusement opportunities. Examples of businesses within the recreation and entertainment classification include, but are not limited to, museums, dance halls, night clubs, golf courses, bowling alleys, billiards/pool halls, rides, and rinks: ice skating, roller skating, etc.
REGULAR ENTERTAINMENT. The availability of dancing facilities for use by customers of the establishment, or any act, presentation or performance offered for the pleasure, amusement or benefit of customers of an establishment, including but not limited to live performances, whether of a musical nature or otherwise, and motion picture presentations, but not including entertainment provided by the public airways of the television medium, provided that more than one (1) individual entertainer is engaged in entertaining the customers of the establishment at any time.
RESTAURANT. All places of business l icensed by the Department of Alcoholic Beverage Control as a bona fide public eating place, as the same is defined in Cal.
Bus. & Prof. Code §§ 23038 and 23038.1.
RETAIL. A business selling goods, wares, or merchandise to ultimate consumers.
SATELLITE MASTER ANTENNA SYSTEM COMPANY. Any person, who for a fee, operates a satellite master antenna system on a subscription basis to the users of the system or provides programming on a subscription basis for a fee to a satellite master antenna system owned or operated by another. Satellite Master Antenna EXHIBIT “B”
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28 System Company does not include either of the following: An individual who owns a satellite antenna exclusively for his or her own use, or a cooperative or association made up exclusively of owners or tenants o f a condominium or apartment complex or other multiple family dwelling complex which owns and maintains a satellite antenna exclusively for their own use. Notwithstanding this exception, however, all satellite antennas shall be subject to the provisions of this Code regulating the construction and maintenance of antennas.
SCHOOLS. All places of business the principal function of which is to conduct any nursery or private school as that term is ordinarily and commonly used and understood, other than parochi al schools, and shall include any place, school or institution operated for profit wherein facilities and accommodations are offered to the public for compensation in connection with the care, instruction and education of children, or for the teaching of a ny subject, art, science, practice, trade, vocation, craft or profession.
TAX COLLECTOR shall mean a person authorized by the City Manager to enforce this Chapter and any person, whether or not a City employee, authorized to assist that person in doing so.
TELECOMMUNICATION COMPANY. A telecommunication company is defined as all forms of data processing and computer systems and communications systems and networks for the transmission and receipt of voice, data , images and video communications, in cluding but not limited to, writings, signs, signals, pictures, numbers and sounds of all kinds by aid of wire, cable, radio, television, satellite, microwave, light waves, fiber optics, coaxial cable or other like connection between points of origin and r eception of such transmissions, including all instrumentalities, networks, facilities, apparatus, and services, whether mobile or fixed, including the receipt, forwarding, and delivery of communication, incidental to such transmission.
TRUCKING AND TRANSP ORTATION. The business carried on by any person engaged in trucking or transporting by vehicle, for hire or compensation, baggage, express, freight, household goods, building or other materials, rubbish, goods, wares or merchandise, and the like.
VEHICLE. Every device in, upon or by which any person or property is or may be transported or drawn upon a public highway, excepting devices moved by human power or used exclusively upon stationary rails or tracks.
WHOLESALE. A business of selling goods, wares, or merchandise usually for resale.
§ 11.01.010 REQUIREMENTS TO OPERATE BUSINESS.
A. Except as provided in Section 11.01.200 (regarding grace period for new businesses) and Section 11.01.220 (regarding business license tax due for the initial EXHIBIT “B”
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28 period) no person acting as principal, agent, clerk, employee, corporate officer, partner, trustee or otherwise, for himself/herself or for any other person, shall commence or operate any business in the City, whether or not at a fixed place of business, without having first:
1. Applied for and received a business tax certificate applicable to such business;
2. Paid the required application fee;
3. Paid the required business license tax;
4. Obtained any permit required by the City;
5. Paid any permit fee required; and
6. Paid any investigation or inspection fee required.
B. The issuance of the business tax certificate for an adult use, as that term is defined in Chapter 11.13, shall be made within 15 calendar days of the applicant's application being deemed complete.
C. A business tax certificate or permit may be issued to a business operating under a fictitious name that has complied with all applicable requirements under the Business and Professions Code. In all other cases, a business must obtain a business tax certificate, and if required, a permit, in the true name of the applicant or applicants.
§ 11.01.015 FEES AND TAX AS A DEBT DUE CITY.
The amount of any fee or tax imposed by this Chapter shall be deemed a debt to the City, and any person carrying on any business covered in this Chapter without having lawfully procured a tax certificate from the City to do so, shall be liable in an action in the name of the City in any court of competent jurisdiction, for the amount of the required fees or tax.
§ 11.01.020 AUTHORITY OF TAX COLLECTOR TO MAKE RULES AND REGULATIONS.
The Tax Collector of the City may make such rules an d regulations as are not inconsistent with the provisions of this Chapter of the Culver City Municipal Code as are necessary or desirable to aid in the enforcement of the provisions of said Chapter. When, by reason of the provisions of the Constitution of the United States or the Constitution of the State of California, the business tax imposed by this Chapter cannot be enforced without there being an apportionment according to the amount of business done within the City, or in the State, as the case may be , the Tax Collector may make such rules and regulations for the apportionment of the taxes as are necessary or desirable to overcome the constitutional objections. Such rules, regulations and apportionment thereunder shall be approved by the City Attorney prior to becoming effective.
///
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EXHIBIT “B”
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28 § 11.01.025 ISSUANCE OF LICENSE.
A. The Tax Collector shall prepare and issue a business tax certificate to every person, firm or corporation complying with the provisions of this Chapter. The business tax certificate shall state the period of time covered by the business tax certificate, and the name and location of the business.
B. A licensee shall report the loss of any business tax certificate to the Tax Collector. The Tax Collector shall issue a duplicate license and cancel the lost or stolen license upon payment of the prescribed fee.
§ 11.01.030 CHANGE OF ADDRESS OR OWNERSHIP.
A. Every taxpayer who changes his or her place of business, or who locates a business previously operated without a fixed place of business, shall notify the Tax Collector in writing of the new address of the business. The Tax Collector may refer a notice of changed or new addresses to the appropriate city officers for determination as to whether the proposed business activity a nd the premises in which it to be conducted comply with applicable law. If it is determined that the business may not be conducted at the proposed location in compliance with applicable law, the Tax Collector shall so inform the taxpayer and no new or renewed tax certificate may be issued.
B. Every taxpayer who transfers all or part of the ownership of his or her business shall notify the Tax Collector in writing of the change in ownership. At the time any such tax certificate is assigned or transferred, the person applying for such transfer shall pay to the City a fee established by resolution for each such transfer or assignment.
C. Notices required under this section must be received by the Tax Collector within 30 days of the change of address or ownership.
§ 11.01.035 BRANCH ESTABLISHMENTS.
A separate license must be obtained for each branch establishment or location of the business engaged in and for each separate type of business at the same location, and each license shall authorize the licensee to engage only in the business licensed thereby at the location or in the manner designated in such license; provided that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this Subchap ter shall not be deemed to be separate places of business or branch establishments.
§ 11.01.040 INDEPENDENT CONCESSIONS.
Every person who operates an independent concession for a business purpose within another place of business must obtain a license th erefor pursuant to the provisions of this Subchapter.
EXHIBIT “B”
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28 § 11.01.045 TAX CERTIFICATES MUST BE EXHIBITED; VEHICULAR TAX CERTIFICATES.
Every business tax certificate holder maintaining a fixed place of business within the City must post the business tax certificate in a conspicuous place upon the business premises, or if no fixed place of business is maintained, it shall be kept upon the holder's person at all times while engaged in such business, or if the business is conducted by means of a vehicle, it shall be affixed in a manner readily accessible thereto so as to be plainly visible at all times.
Business tax certificate holders issued a business tax certificate for the conduct of business from a vehicle shall obtain a vehicle decal which shall be st amped with the expiration date the year of such business tax certificate. Applicants for such vehicular business tax certificates shall file with the Tax Collector a statement showing the vehicle identification number, State vehicle license number and type of each vehicle used in the business covered by such business tax certificate, and such business tax certificate issued pursuant to such application shall be limited to the vehicle designated in such application and shall not be transferable unless with prior approval of the Tax Collector.
§ 11.01.050 VEHICLE DECALS.
No person shall operate or cause to be operated a vehicle within the City of Culver City as an integral part of a business without having displayed thereon a current decal as provided by th e City Treasurer. For purposes of this Section, vehicles used as an integral part of a business include, but are not limited to, delivery trucks, contractor vehicles, gardener vehicles, and itinerant restaurant vehicles.
§ 11.01.055 EXPIRED LICENSES.
No person shall exhibit a delinquent or revoked business license.
§ 11.01.060 AUDITS AND ADJUSTMENTS.
A. Any person engaged in a business taxed under this chapter shall maintain and preserve, for a period of at least four years, suitable records as may be necessary to determine the amount of the tax due under this chapter and shall, upon request of the Tax Collector, provide the necessary records to substantiate the tax paid or due for such business. If upon audit of such records, the Tax Collector determines the tax imposed by this chapter has not been paid in full, the Tax Collector shall notify the taxpayer of the balance due, including any accrued penalties. Such amount shall be paid within 30 days after notice is issued by the Tax Collector.
B. If an audit reveals an overpayment, the Tax Collector shall notify the taxpayer of the amount overpaid. Unless t he taxpayer requests a refund of the EXHIBIT “B”
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28 overpayment within 30 days after notice is issued by the Tax Collector, the overpayment shall be applied as a credit against the next annual tax due.
C. If an audit reveals an underpayment of $25.00 or less, the Tax Collector shall take no action to collect the underpayment.
D. Rather than request information and conduct an audit, the Tax Collector may request an applicant to file a corrected application for tax certificate. If such an application is filed and the Tax Collector is satisfied with its accuracy, the existence of any underpayment or overpayment under this section shall be determined with reference to that corrected application.
E. Although this Chapter permits projections of gross receipts and operating costs for the first renewal period, no taxpayer may use such projections following the first renewal period. Any tax remaining due with respect to the first renewal period after that period shall be calculated on the basis of the taxpayer’s finan cial records of its actual financial activity.
§ 11.01.065 CIVIL ACTION AUTHORIZED FOR FAILURE TO PAY BUSINESS LICENSE TAX.
In addition to a misdemeanor prosecution, the Tax Collector, with the advice and assistance of the City Attorney, may use all civil remedies to obtain payment of the amount of business license tax due.
§ 11.01.070 INTERSTATE COMMERCE; RELIEF FROM UNDUE BURDEN.
None of the business license taxes or investigation or inspection fees provided for by this Chapter shall be so applied a s to occasion an undue burden upon interstate commerce. In any case in which a licensee or applicant for license believes a business license tax or such fees, in whole or in part, places an undue burden upon such commerce, they may apply to the Tax Collector for an adjustment of the tax so that such tax, fees, or combination thereof, shall not be discriminatory or an unreasonable burden as to such commerce. Such application may be made before, at, or within six months after payment of the prescribed busines s license tax. The applicant shall, by affidavit and supporting testimony, show h their method of business and the gross volume or estimated gross volume of business, and such other information as the Tax Collector may deem necessary to determine the extent, if any, of such undue burden on such commerce. The Tax Collector shall then conduct an investigation, and, after having first obtained written approval of the City Attorney, shall fix as the business license tax for the applicant, an amount that is reasonable and nondiscriminatory, or if the business license tax has already been paid, shall order a refund of the amount over and above the business license tax so fixed. In fixing the business license tax to be charged, the Tax Collector shall have the power to base the business license tax upon a percentage of gross receipts or any other measure which will ensure that the business license tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the business license tax as prescribed by this Chapter.
Should the Tax Collector determine the gross receipts measure of business license EXHIBIT “B”
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28 tax to be the proper basis, the applicant may be required to submit, either at the time of termination of applicant's business in the City, or at the end of each three -month period, a sworn statement of the gross receipts and pay the amount of business license tax therefor, provided that no additional license tax during any one calendar year shall be required after the licensee shall have paid an amount equal to the annual business license tax as prescribed in this Chapter.
§ 11.01.075 UNLAWFUL BUSINESSES PROHIBITED.
No business tax certificate issued hereunder shall be construed as authorizing the conduct of or continuance of any illegal or unlawful business, or the furnishing, sale or provisioning of any service, good or product that is illegal under this Code, the laws of the State of California, or the laws of the United States of America. A business tax certi ficate may be granted for businesses permitted under Chapter
11.17 of this Code, provided the applicant has complied with all other provisions of this Code and state law. Business tax certificates may also be issued to commercial cannabis delivery -only retailers that hold a valid cannabis operating permit from another jurisdiction and a valid cannabis license to operate issued by the state.
§ 11.01.080 SCOPE OF PROVISIONS.
It is the intent and purpose of this Chapter to license, either for revenue or regulation, or both, all businesses, occupations, trades, callings or professions carried on within the City, other than those herein specifically excepted, and if the application for license is made for any business not specifically referred to in this Chapter or not included in any of the provisions hereof fixing license or permit fees, the Tax Coll ector shall cause the applicant to file an application for permit for its consideration, and if the permit is granted, then the Tax Collector shall fix the license fees to be paid by such applicant.
§ 11.01.085 TAX COLLECTOR TO TAKE ACKNOWLEDGMENTS OR
VERIFICATIONS.
The Tax Collector shall be authorized and empowered to take acknowledgments or verifications on any matter appertaining to this Chapter.
§ 11.01.090 PENALTY FOR VIOLATIONS.
A. Definitions. Whenever VIOLATE or VIOLATION is used herein, it shall be deemed to mean:
1. The performance of an act, or permitting, or causing of the performance of an act prohibited or declared to be unlawful or an offense by this Chapter or any ordinance incorporated in or referred to in this Chapter.
2. The failure to do any act required by this Chapter or any ordinance incorporated in or referred to in this Chapter.
EXHIBIT “B”
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28 B. Violation a misdemeanor. Any violations of this Chapter or any ordinance of the City incorporated in or referred to in this Chapt er shall constitute a misdemeanor; provided, however, that any violation may be prosecuted as an infraction in the discretion of the City Attorney to serve the interests of justice.
C. Each day a separate violation. Each and every day a violation of this Chapter or any ordinance incorporated in or referred to in this Chapter shall constitute a separate offense. The person committing or permitting such offenses may be charged with a separate offense for each such violation and punished accordingly.
D. Punishments. Unless otherwise specified by this Code, a misdemeanor is punishable by a fine not exceeding One Thousand Dollars ($1,000.00), imprisonment for a term not exceeding six (6) months, or by both such fine and imprisonment.
E. Administrative fines. Upon a finding by the City's Tax Collector, Treasury Division Manager, or any Business Tax Inspector, that a violation of Chapter
11.01 of this Code exists; an administrative fine may be imposed under the provisions of §§ 11.01.600 et seq.
BUSINESS TAX REGULATIONS
§ 11.01.200 BUSINESS LICENSE TAX; TIME AND MANNER OF PAYMENT.
The annual business license tax for each business is due and payable on January 1st of each year, according to the renewal period established pursuant to § 11.01.005, A new business shall have a 30-day grace period in the payment of the business license tax due.
§ 11.01.205 NONPAYMENT OF BUSINESS TAX; PENALTY ESTABLISHED BY RESOLUTION.
Penalty for nonpayment of a business license tax shall be established by resolution of the City Council. This penalty provision shall not be construed to preclude or limit the enforcement of the penal provisions of this Chapter.
§ 11.01.210 STATEMENT OF GROSS RECEIPTS FILED WITH TAX COLLECTOR.
In all cases where the amount of business license tax to be paid by any person, firm or corporation is not specifically stated in this Chapter but the determination thereof is based upon the amount of gross receipts, sales, or business transactions, or is determined by any other method set forth in this Subchapter, a ve rified statement of the total amount of gross receipts for the year immediately preceding or other facts upon which the Tax Collector may determine the business license tax under the provisions of this Chapter as applied to the particular business involved , shall be filed with the Tax Collector.
EXHIBIT “B”
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28 § 11.01.215 STATEMENT OF GROSS RECEIPTS CONFIDENTIAL.
All statements of gross receipts filed pursuant to the provisions of this Subchapter shall be deemed confidential in character and shall not be subject to public inspection. It shall be the duty of the Tax Collector to so preserve and keep such statements strictly confidential except with respect to persons charged by the law with administration and enforcement of this Chapter.
§ 11.01.220 COMPUTATION OF TAXES AND FEES.
A business whose tax is based on gross receipts shall compute and pay its business tax and fees as follows:
A. Application. At the time an application is made for a business tax certificate, the applicant shall pay an application fee in an amount set by resolution of the City Council.
B. Renewal. At the termination of the initial period, the business tax certificate holder shall file with the City Treasurer, on a form provided by the Treasurer's Office, a verified statement of gross receipts, or a verified statement of the cost of operations should the taxable gross receipts be less than the cost of operations, for the initial period, and based on the statement, shall pay the tax due for the initial period. At the same time, for the first renewal period, the tax certificate holder shall pay a renewal fee in an amount set by resolution of the City Council and the tax based on the verified statement of gross receipts, or the verified statement of the cost of operations should the taxable gross receipts be less than the projected cost of operations used to estimate gross receipts for the first renewal period. Any such projection shall be reasonable satisfactory to the Tax Collector, who may substitute another projection as necessary to achieve the purposes of this chapter.
1. For each succeeding renewal period, the business tax certificate holder shall pay a renewal fee in an amount set by resolution of the City Council, and shall file a verified statement of gross recei pts, or a verified statement of the cost of operations should the taxable gross receipts be less than the cost of operations, for the preceding twelve (12) month period, and shall pay a business license tax computed on such statement at the rate specified for the applicable business category.
2. At the time an application is made for a business tax certificate, or at the time of a renewal of a business tax certificate, where the tax is determined by a flat rate, the applicant or business tax certificate h older shall pay an application fee or renewal fee, in an amount set by resolution of the City Council, in addition to the flat rate tax.
3. The first $200,000 in annual gross receipts are exempt from calculation of the tax for businesses whose tax rate is based on the gross receipts as listed under section 11.01.245 (A).
4. An additional tax of 0.01% will be assessed on gross receipts when reported gross receipts are more than $100,000,000 annually.
EXHIBIT “B”
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28 C. Business planning review fee. At the time an application is made for a business tax certificate, or upon renewal if the business has changed location, the applicant shall pay a business planning review fee in an amount set by resolution of the City Council.
§ 11.01.225 STATEMENT OF GROSS RECEIPTS VERIFICATION.
The correctness of all statements of gross receipts shall be subject to audit and verification by the Tax Collector of the City, the City Attorney, or by their properly authorized deputies or assistants, who are authorized and empowered to in spect and audit the books and records of any and all persons, firms or corporations licensed to carry on any business specified in this Subchapter. No statement filed by the licensee shall be conclusive upon the City on any matters contained therein.
§ 11.01.230 EXEMPTIONS.
A. Exemption from business license tax. The following businesses and organizations shall be required to obtain a business tax certificate and any necessary permits, but shall not be required to pay a business license tax:
1. Charitable organizations. Any organization conducting a business or activity for charitable purposes; which presents proof of its designation as a tax-exempt organization for charitable purposes, in a form which is satisfactory to the City Treasurer. F or purposes of this Section, the Committee may also make a determination that an organization or business is conducting an activity which has a charitable purpose.
2. Parks, recreation and community services contractors. Any persons contracting with the City to perform recreation -related services for the Parks, Recreation and Community Services Department, including, but not limited to, teaching classes and other similar activities as determined by the Committee.
B. Employees. Any person engaged in any profession, business, calling, trade or occupation covered by this Subchapter, as an employee, whether on salary, commission, or other compensation basis, shall not be required to obtain a business tax certificate, nor to pay any business tax.
C. Homeowners’ association. Any bona fide homeowner’s association is neither required to maintain a business tax certificate, nor to pay any business license tax.
§ 11.01.235 REFUNDS; FILING CLAIMS.
Any business license tax or portion thereof, or any penalty hereafter paid more than once or illegally, erroneously or wrongfully paid, may be refunded; provided that a claim therefor, duly signed by the person paying such fee or penalty, or the authorized representative, agent or attorney, sha ll have been filed with the Tax Collector within the applicable time limits set forth in Cal. Gov't Code § 911.2. Such claims shall be deemed to accrue at the end of the initial or renewal period and shall be processed in the same manner as other claims and demands against the City.
EXHIBIT “B”
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28 § 11.01.240 ASSESSMENTS; ADMINISTRATIVE PROCEEDINGS.
A. Assessment of taxes.
1. Whenever the City Treasurer determines that any tax is due or may be due to the City under the provisions of this Chapter, the City Treasurer may make and give notice of an assessment of such tax.
2. The notice of assessment shall separately set forth the amount of any tax due or estimated to be due by the City Treasurer under this Chapter, after full consideration of all information within his or her knowledge concerning the business and activities of the person assessed, and shall include the amount of any penalties or interest accrued on each amount to the date of the notice of assessment.
B. Service of assessment; right to hearing. The notice of assessment shall be served upon the person either by handing it to him or her personally, or by a 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 the business or to such other address as he or she shall register with the City Treasurer for the purpose of receiving notices provided under this Chapter; should the person have no regis tration certificate issued to him or her and should he or she have no address registered with the City Treasurer 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 depos it in the United States mail. Within fifteen (15) days after the date of service, the person assessed may either apply in writing to the City Treasurer 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 be immediately due, but penalties and interest as provided by this Chapter shall continue to accrue until paid.
C. Waiver of hearing. If the person requests that the hearing be waived, the City Treasurer may either grant such request and notify the person thereof in writing or may, in his or her discretion, deny the request and set the assessment for hearing at the time and in the manner prescribed in Subsection D. hereof. If the City Treasurer grants the request for waiver of hearing, the administrative proceedings prescribed by this Section shall be deemed exhausted and the C ity 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. Time of hearing; notice. If the pers on requests a hearing upon the assessment or if the City Treasurer denies a request for waiver of hearing, the City Treasurer shall cause the matter to be set for hearing before a Hearing Officer appointed by the City Manager not later than 90 days after the date of the application, or as the case may be, the date of the City Treasurer'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 in the same form and in the same manner as the EXHIBIT “B”
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28 notice of assessment, not later than 15 days before the date set for hearing and, if the City Treasurer desires said person to produce specific records at such hearing, such notice may designate the records required to be produced.
E. Administrative hearing. . At the hearing the person assessed and the City Treasurer may submit such evidence as they believe to be relevant to their respective positions. The Hearing Officer may require the presentation of additional evidence from either the person assessed or from the City Treasurer, or from both, and may continue the hearing from time to time for the purpose of allowing the presentation of additional evidence.
F. Decision of the Hearing Officer. Upon completion of the hearing, the Hearing Officer 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 City either before or during the hearing. Written notice of the decision of the Hearing Officer shall be given to the person assessed in the same form and in the same manner as the notice of assessment.
G. Exceptions. Within fifteen (15) days from the date of service of the notice of decision of the Hearing Officer, the person assessed may file written exceptions to the decision of the Hearing Officer but shall not be required to do so.
If the pe rson does not do so, the person shall nevertheless be deemed to have exhausted the administrative proceedings provided by this Section. Upon filing of written exceptions, the Hearing Officer may either deny the exceptions or modify its decision, as it deems appropriate. If the Hearing Officer modifies its decision, it shall cause a written notice of decision, as required by Subsection F hereof, to be given to the person assessed in the manner provided therein. If the Hearing Officer does not modify its deci sion within 30 days from the service of said exceptions, the exceptions shall be deemed denied.
H. Effect of delay in administrative proceedings. Failure of the City Treasurer to set any hearing within the time prescribed in this Section shall not affect the validity of any proceedings taken hereunder.
I. Effect of payment of an assessment. Acceptance of any payment upon an assessment, the validity of which has not previously been passed upon by the Hearing Officer, shall not preclude the City Treasu rer from subsequently levying another assessment in any case where the original assessment does not truly reflect the correct tax liability.
§ 11.01.245 BUSINESS TAX RATES ON GROSS RECEIPTS; FLAT TAX RATE MACHINES.
A. Tax rates based on gross receipts. The following tax rates based on gross receipts are hereby established and are designated as follows:
1. GRT-A $1.30 for each $1,000.00 or fraction thereof of gross receipts.
2. GRT-B $1.50 for each $1,000.00 or fraction thereof of gross receipts.
3. GRT-C $1.60 for each $1,000.00 or fraction thereof of gross receipts.
4. GRT-D $2.00 for each $1,000.00 or fraction thereof of gross receipts.
EXHIBIT “B”
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28 5. GRT-E $2.50 for each $1,000.00 or fraction thereof of gross receipts.
6. GRT-F $3.00 for each $1,000.00 or fraction thereof of gross receipts.
7. GRT-G $3.50 for each $1,000.00 or fraction thereof of gross receipts
Note 1: The first $200,000 in annual gross receipts will be exempted from the tax for businesses whose tax rate is based on the gross receipts as listed under the section
11.01.245 (A).
Note 2: An additional tax of 0.01% shall be assessed on gross receipts when reported gross receipts is more than $100,000,000 annually.
B. Flat rate tax machines. The following lump sum tax rates are hereby established and designated as set forth below:
1. FRTM-A $36.00 per year for each device and machine.
2. FRTM-B $6.00 per year for each device and machine.
§ 11.01.250 ANNUAL BUSINESS TAX IMPOSED; SCHEDULE OF RATES.
A business license tax, annual unless otherwise noted, is imposed by this Subchapter for the purpose of only raising revenue for the City and not for the purpose of regulation. Such tax is imposed upon the businesses described below at the rates designated below:
Business Classification Rate Category
Advertising, Public Relations, and Marketing GRT-F
Ambulance service $120 per year per vehicle.
Amusement machines $100.00 per year per device and
machine.
Animal hospitals, kennels, and boarding stables GRT-G
Animal shows when performance involved and or
admission charged
$240.00 for the first day of the
event plus $120.00 for each
additional day and $24.00 per day
for each food concession.
Arcade, amusement $200.00 per year plus applicable
per device and machine tax.
Art antique show promoter $40.00 for the first two (2) days of the event plus $20.00 for each
additional day.
Art antique show vendors $4.00 for the first two (2) days of the event plus $2.00 for each
additional day.
Artist / Art Gallery GRT-E
EXHIBIT “B”
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28 Auctioneers $1,000.00 per year, or at the
option of the auctioneer, $100.00
per day.
Auction house GRT-G
Bankruptcy sales or closing out sales $240.00 for thirty (30) days, $480.00 for sixty (60) days.
Bars:
When no entertainment supplied $250.00 per year.
When minimum entertainment supplied $375.00 per year.
When regular entertainment supplied $500.00 per year.
Business & Administrative Office Services GRT-F
Bus service, charter or otherwise $150.00 per vehicle per year.
Carnivals $288.00 per day plus $28.00 per
day for each side show, game
booth and food concession.
Car wash GRT-E
Cemeteries, mausoleums, mortuaries, and funeral
parlors
GRT-G
Charitable Organization Tax Exempt
Check cashing service $200.00 per year.
Child Care / Schools for Profit (incl. trade &
vocational)
GRT-D
Children's mechanical riding equipment and devices FRTM-A Christmas trees, decorations, and miscellaneous
merchandise sales other than in connection with a
business already paying a tax hereunder
$50.00 per year.
Contractors GRT-D
Computer Software Development GRT-F
Computer Software Consulting GRT-G
Detective agencies, private police agencies,
watchmen, and security guard agencies
GRT-G
Employment / Staffing Agency GRT-F
Fortune-telling $550.00 per year.
Gardeners $75.00 per year.
Graphic Arts/Design GRT-F
Health clubs, spas or other similar types of
establishments including massage establishments
GRT-G
Hospitals GRT-G
EXHIBIT “B”
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28 Insurance Agent/Broker GRT-F
Junk/Secondhand dealers and collectors GRT-G
Klieg light operators $200.00 per year, or $20.00 per
day for each location the light is
operated.
Laboratories (medical, dental and orthopedic) GRT-G
Laminating machines FRTM-A
Laundromats, when operated as a business located
in a hotel, motel, apartment house and multiple unit
structures
GRT-A
Laundry Services/Dry Cleaning GRT-D
Lectures, limited time performances, or shows $50.00 for first day and $10.00 for each day thereafter.
Locksmiths GRT-E
Maintenance service or janitorial service GRT-E
Manufacturing establishments not otherwise listed GRT-B Massage technician $350.00 per year per technician.
Miscellaneous businesses, trades and professions
(not otherwise referred to herein)
GRT-E
Multimedia Business GRT-D
Oil storage tank stations $500.00 per year.
Oil well operations $40.00 per $1,000.00 of gross
receipts resulting from the
production of oil, gas, or other
hydrocarbon substances.
Pawnbrokers GRT-G
Personal services GRT-D
Photocopy machines FRTM-A
Postage stamp machines FRTM-B
Printing, publishing, and distribution of materials by
home delivery or by news racks
GRT-E
Production businesses, television and motion
picture:
Itinerant motion picture/television producers $1,500.00 per year or $250.00 per day, at the producer's option.
Motion picture/television production, other than
itinerant motion picture/television production, on City streets or other public places or on locations other
than a motion picture/television studio
$330.00 per day.
Professional services GRT-G
EXHIBIT “B”
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28 Property Management Services GRT-F
Public parking in lots or garages where a fee or
rental is charged directly or indirectly
$70.00 per year plus $7.00 per
one thousand (1,000) square feet
of lot space.
Recreation and Entertainment GRT-G
Rentals: Motor Vehicles, Residential, Commercial
and Personal Property
GRT-A
Repair / Machine Shops GRT-D
Research / Development GRT-F
Restaurants and other food and drink
establishments
GRT-B
Residential Care / Rest homes GRT-D
Retail GRT-B
Scales, weighing devices FRTM-B
Service stations, gasoline, diesel GRT-B
Soliciting or distributing handbills and promotional
materials and other canvassing
$120.00 per person per year.
Street vending from a non-motorized vehicle $120.00 per vendor per year.
Studios, motion picture/television/radio GRT-C
Talent / Modeling Agency GRT-F
Taxicabs $250.00 per year, plus $250.00 for
taxicab renewal fees, $400.00 for
each licensed vehicle and $30.00
for each driver.
Telecommunications/Utility Provider GRT-D
Telephone solicitors $50.00 per year per person if
licensee has another current in-
city license with City.
Telephone solicitors $100.00 per year per person if this is the only in-city license with City.
Theatres and temporary entertainment provided
under a tent or temporary structure
$200.00 per day to hold the event
plus $20.00 per day for each
sideshow, game booth and food
concession.
Theatres for plays and motion pictures GRT-D
Towing service GRT-D
EXHIBIT “B”
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28 Trade shows, commercial promoters $40.00 for first two (2) days, plus $20.00 each additional day.
Travel agencies GRT-E
Trucking and Transportation GRT-D
Used cars, trailers, or mobile homes, wholesale or
retail sales
GRT-B
Van and storage, including personal property
movers
GRT-E
Vehicle:
Operating from a business outside the City $120.00 per vehicle per year.
Used by persons maintaining a fixed place of
business outside the City serving residents of the
City irrespective of the number of vehicles used
$200.00 per year.
Used as a mobile lunch wagon for selling or
delivering box lunches, confections, refreshments,
cigarettes, tobaccos and like merchandise within the
City.
$400.00 per year.
Used for laundry, dry cleaning, pressing or diaper
service, linen or towel service collection.
$200.00 per year for no more than
two (2) vehicles, plus $50.00 for
each additional vehicle.
Vending machines:
Dispensing any food, drink or other edibles or
merchandise (except bulk)
FRTM-A
Dispensing in bulk unsorted confections, nuts, or
merchandise at random without selection by the
customer
GRT-D
Dispensing cigarettes FRTM-B
Vendors $7.00 for the first two (2) days,
plus $3.50 for each additional day.
Warehouses not used in connection with
established businesses in the City:
Less than five thousand (5,000) square feet $150.00 per year.
Five thousand (5,000) square feet $300.00 per year.
Ten thousand (10,000)--twenty thousand (20,000)
square feet
$600.00 per year.
Over twenty thousand (20,000) square feet $1,000.00 per year.
Wholesale establishments GRT-B
Wrecking yards, scrapyards, junkyards, and salvage
yards
$1,000.00 per year.
EXHIBIT “B”
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28 § 11.01.255 DETERMINATION OF BUSINESS CLASSIFICATIONS.
A. The determination of the class of business in which an applicant for a tax certificate is deemed to be engaged under Section 11.01.250 shall be a ministerial task of the Tax Collector.
B. If an applicant disagrees with the determination of the Tax Collector as to the class of business in which the applicant is engaged, the applicant may apply to the Tax Collector for reclassification. This application shall set forth with specificity the facts upon which it i s based. Upon receipt of a reclassification application, the Tax Collector shall investigate and review the matter and shall either affirm the original classification or assign a new classification and shall notify the applicant of the decision in writing.
C. The Tax Collector may refuse to accept an application for reclassification from an applicant who has applied for reclassification within the previous 12 months if the application fails to state material and relevant facts which were not and could not have been presented in the previous reclassification application.
D. The decision of the Tax Collector on an application for reclassification shall be final as to the City, but subject to judicial review pursuant to Code of Civil Procedure 1094.5.
I hereby certify that the foregoing Ordinance was PASSED, APPROVED and ADOPTED by the People of the City of Culver City voting on the 8th day of November 2022.
____________________________
DR. DANIEL LEE, MAYOR
City of Culver City, California
ATTEST APPROVED AS TO FORM
________________________ ____________________________
JEREMY BOCCHINO, City Clerk HEATHER S. BAKER, City Attorney