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(Amended by Ord. No. 178,101, Eff. 1/9/07.)
(a) Subject to the exceptions stated here, for each person engaged in the business of lending money, advancing credit or lending credit, or arranging for the loan of money or advancing of credit or lending of credit, for and on the person’s own behalf or on behalf of any other person as principal, agent or broker, whether security of any kind is taken for the loan or advance or not, or purchasing or discounting or arranging for the purchase or discounting of any obligation or evidence of money due or to become due, whether the obligation or evidence is secured or guaranteed or not, and whether the person so purchasing or arranging for the purchase of items and acts mentioned above, as principal, agent or broker, the tax shall be $2,660.63 per year.
(b) The tax imposed under the provisions of Subsection (a) shall not apply to the business of lending money or advancing credit or arranging for the loan of money or the advancing of credit as principal or agent, where the obligation to repay the money lent or debt incurred or to compensate for the advance of credit is secured by a lien on real property, or some interest in real property; nor shall the provisions of this section apply to the business of purchasing, either as principal or agent, any debt or evidence of debt secured by any lien upon real property; nor shall the provisions of this section apply to any transaction involving the purchase or sale of real property. All persons engaged in businesses as are described in this subsection shall be subject to tax under Section 21.49, Professions and Occupations.
(c) The tax imposed under the provisions of Subsection (a) shall not apply to a person who, in the conduct of another business in the City, engages in a business of the kind described in Subsection (a) solely with customers or suppliers of that other business; nor shall the tax apply to a person engaged in this type of business, whether or not the relation of customer or supplier exists, when the person confines the business dealings to other persons who are their employees, stand in the relation of parent or subsidiary to the person, are so constituted as to have substantially common ownership with the person or are employees of any person who is the person’s parent or subsidiary or has substantially common ownership with the person; provided, however, if the other business is subject to a tax under this article measured by gross receipts, all interest and other charges received as a result of the activity described in Subsection (a) shall be included in the gross receipts by which the tax elsewhere imposed by this article is measured; and if the other business is not subject to a tax measured by gross receipts, or if there is no other business, the person shall pay a tax under the provisions of Section 21.49, Professions and Occupations, for engaging in the kind of activity described in Subsection (a).
(Title amended by Ord. No. 167,416, Eff. 12/27/91, Oper. 1/1/84.)
(a) (Amended by Ord. No. 167,416, Eff. 12/27/91, Oper. 1/1/84.) For the purposes of this section a motion picture, television, or radio producer is a person who engages in the business of producing motion pictures, television programs, radio programs or advertising material for such media, including pictures or programs in which animation is used. Said businesses include, but are not limited to, the development of a story, whether based on fact or fiction, the photographing of the story or program, whether by means of photographic film, magnetic tape, or other device, the recording of the program, and the cutting, scoring, editing, and final preparation of the picture, program or commercial for release or viewing, and when performed by a person engaged in the foregoing activities also includes either or both of the following:
1. The lending by a motion picture, television, or radio producer of the services of employees for which the producer has contracted to one or more other producers; and
2. The furnishing of motion picture, television or radio studio facilities to other such media producers where the facilities include, in addition to physical equipment, the services of technicians such as camera operators, sound engineers, carpenters, electricians and set decorators.
Every person engaged in the business of being a motion picture, television, or radio producer shall pay a tax in the amount provided in Subsection (c). The measure of the tax in each instance shall be the total of the following sums: the gross cost of production of motion pictures, television programs, radio programs and advertising materials; the gross receipts received by the producer in return for the lending of the services of employees as described herein; and the gross receipts received by the producer in return for the furnishing of studio facilities in the manner described herein.
(b) Every person engaged in the business of reconstructing motion pictures, television programs or commercials by synchronizing pictures with sound, or making or producing sound scores, other than a sound score made or produced by a motion picture, television or radio producer in the preparation for release of a production, shall pay a tax measured by the gross cost of the work done in the amount provided in Subsection (c). (Amended by Ord. No. 167,416, Eff. 12/27/91, Oper. 1/1/84.)
(c) The taxes imposed for the privilege of engaging in the businesses described in this section shall be $145.00 per year or fractional part thereof for the first $5,000,000.00 of the measure of tax, plus $1.30 per year for each additional $1,000.00 of the measure of tax or fractional part thereof in excess of $5,000,000.00, provided that the maximum tax shall be $9,245.00 for all measures of tax greater than $12,000,000.00. (Amended by Ord. No. 181,477, Eff. 1/21/11.)
(d) Any motion picture, television, or radio producer as defined in Subsection (a) of this section and subject to the tax imposed by this section, shall not be subject to tax under Section 21.45 of this article for production activity. (Amended by Ord. No. 178,101, Eff. 1/9/07.)
(Added by Ord. No. 155,060, Eff. 5/10/81.)
(a) For every person engaged in the business of stevedoring from a fixed place of business within the City of Los Angeles, the tax shall be $106.43 per year or fractional part thereof, plus $8.87 per year or fractional part thereof for each employee, plus (i) $177.38 per year or fractional part thereof if there are more than 24 and less than 100 employees, or (ii) $302.72 per year or fractional part thereof if there are more than 99 employees. (Amended by Ord. No. 166,204, Eff. 10/11/90, Oper. 1/1/91.)
(b) “Stevedoring” shall mean the business of loading and unloading cargo on and from vessels supplying and supervising labor and supplying and operating equipment for such loading and unloading, and performing port terminal operations such as management consulting and data processing in connection with such loading and unloading.
(c) For the purpose of Subsection (a) of this section “employees” shall mean the sum of the number of individuals who are permanently employed by such person within the City of Los Angeles as of the 15th day of each of the 12 calendar months immediately preceding the due date of the tax, divided by 12, with any remainder constituting another employee.
(d) Engaging in the business of stevedoring without a fixed place of business within the City shall not subject any person to taxation under the provisions of Section 21.49, defined as Professions and Occupations, of this article. (Amended by Ord. No. 178,101, Eff. 1/9/07.)
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