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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))
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 Subchapter shall not be deemed to be separate places of business or branch establishments.
('65 Code, § 19-23) (Ord. No. CS-49 § 11.08; Ord. No. 2022-012 § 1 (part))
A. 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.
B. 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 stamped 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.
('65 Code, § 19-25) (Ord. No. CS-49 § 11.10; Ord. No. 88-009 § 1; Ord. No. 89-016 § 4; Ord. No. 2022-012 § 1 (part))
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