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A. Except as provided in § 11.01.200 (regarding grace period for new businesses) and § 11.01.220 (regarding business license tax due for the initial 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 fifteen (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.
('65 Code, § 19-16) (Ord. No. CS-49 § 11.01; Ord. No. 89-016 § 1; Ord. No. 98-006, § 5; Ord. No. 2022-012 § 1 (part))
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.
('65 Code, § 19-17) (Ord. No. CS- 49 § 11.02; Ord. No. 89-016 § 2; Ord. No. 2022-012 § 1 (part))
The Tax Collector of the City may make such rules and 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.
('65 Code, § 19-18) (Ord. No. CS-655 § 4; Ord. No. 88-009 § 1; Ord. No. 2022-012 § 1 (part))
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.
('65 Code, § 19-19) (Ord. No. CS-49 § 11.04; Ord. No. 88-009 § 1; Ord. No. 2022-012 § 1 (part))
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 and 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 thirty (30) days of the change of address or ownership.
('65 Code, § 19-20) (Ord. No. CS-655 § 5; Ord. No. 89-009 § 1; Ord. No. 89-016 § 3; Ord. No. 2007-002 § 12; Ord. No. 2022-012 § 1 (part))
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