A. Basis For Fee: 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 devices used for any business, enterprise, game or activity, or upon the number of rooms or units in any building or structure.
B. Renewal Application: 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 licensing authority 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.
C. Initial Application: 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 licensing authority may grant an extension of time not to exceed 30 calendar days), file a business registration application, signed under penalty of perjury that all information is true, with the licensing authority 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.
D. Maintain Records For Calculating Tax: 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 licensing authority may grant an additional extension of time, not to exceed 15 calendar days), a taxpayer or any business which the City contends should pay tax, must make available to the City, within the City, all records requested by the City relating to said tax.
E. Amount Due Per Statement: 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.
F. Failure To Provide Information; Penalty: If any person required by this Section to provide information fails to do so, the person shall be required to pay a penalty of fifty dollars ($50.00) per day if the business employs ten (10) or less employees or one hundred dollars ($100.00) per day if the business employs more than ten (10) employees until such time as the information required by this Section is properly filed with the licensing authority. That person shall be guilty of a violation of this Chapter which shall be punishable as provided in this Chapter. (Ord. 1127, 11-15-1988; amd. Ord. 1252, 4-9-1996)