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(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.)
(Added by Ord. No. 170,729, Eff. 11/20/95. Oper. 1/1/96.)
(a) For every person selling any firearms and ammunition, the tax shall be $106.43 per year or fractional part thereof for the first $18,000.00 or less of gross receipts, plus $5.91 per year for each additional $1,000.00 of gross receipts or fractional part thereof in excess of $18,000.00.
(b) For the purpose of this section:
1. The term “Firearms” shall be defined as any pistol, revolver, rifle, shotgun or other device, designed to be used as a weapon, from which a projectile is expelled through a barrel by the force of an explosion or any other form of combustion, or any device which is capable of being altered so as to expel a projectile in such manner.
2. The term “Ammunition” shall be defined as any projectile designed to be expelled through the barrel of a firearm by the force of any explosion or other form of combustion.
(Amended by Ord. No. 178,101, Eff. 1/9/07.)
Nothing defined in Section 21.41, as Multimedia Business, in Section 21.42, as Wholesale Sales or in Section 21.44, as Retail Sales, shall be construed to require the inclusion in the computation of the amount of the tax due under these sections the gross receipts of the sales of goods, which are shipped to the purchasers of the goods by the seller to points outside of the State of California.
Unless otherwise specifically provided, the phrase “selling goods, wares or merchandise” shall, whenever used in this article, in addition to any other meaning established by law, be deemed to extend to and include in its application the serving or supplying of meals for a fee or charge; but sales of goods, wares or merchandise by persons engaged in selling such articles shall not be considered as producing gross receipts to the extent that such sales are for convenience. A “sale for convenience,” as used in this section, is a sale of new goods, wares, or merchandise by a person engaged in selling such articles to another person engaged in selling like or similar kinds of articles.
(i) Where the primary purpose of the particular transaction of sale is to accommodate the purchaser rather than to make a sale in the ordinary course of business;
(ii) Where, in the particular kind of business involved, a similar manner of dealing is frequent or customary in the circumstances under which the particular sale is made; and
(iii) Where goods, wares or merchandise of like or similar kind and of substantially equivalent value to that which was sold is received in consideration.
The following types of transactions are sales for convenience within the meaning of this section when the circumstances stated in Paragraphs (i), (ii) and (iii) are present:
(1) Transactions in which the seller conveys an article which is in short supply, or which, under the circumstances, cannot be obtained by the purchaser through normal sources of supply in sufficient time to permit the purchaser to furnish an equivalent article to a prospective customer;
(2) Transactions in which, by reason of the seller’s more convenient location relative to a designated point of delivery, the purchaser agrees to reimburse the seller for delivering goods, wares or merchandise at that point to the purchaser’s customer in accordance with a contract of sale between the purchaser and their customer;
(3) Transactions in which, as a matter of business practice, the form of a sale is arranged and entered into by the seller and the purchaser as a substitute for or the equivalent of the transportation of the article or the payment of transportation charges on the article from the point of the delivery to some other point;
(4) Transactions different in detail from those described in the three immediately preceding paragraphs of this section, but which the Director of Finance has found and by rule determined to be of a kind whose primary purpose is to accommodate the purchaser rather than to make a sale in the ordinary course of business; of a kind which, in the particular kind of business involved, is frequent or customary in the circumstances under which a particular sale is made; and of a kind where goods, wares or merchandise of like or similar kind, and of substantially equivalent value to that which was sold is received as consideration.
No sale shall be considered a sale for convenience within the meaning of this section unless it is of a kind described in Paragraphs (1), (2), (3) or (4) of this section.
(Amended by Ord. No. 178,101, Eff. 1/9/07.)
Any person who goes from place to place to solicit sales of goods, wares or merchandise of another person, or to sell and deliver the goods, wares or merchandise of another person or the person’s products exclusively, is deemed for the purposes of this article to be the employee of the other person and not liable for payment of business tax for the sales or delivery, provided that the person deemed here to be the employer shall pay to the City all business tax measured by the gross receipts from the sales computed at the rate provided in Sections 21.42 or 21.44, whichever is applicable. The Director of Finance shall issue a Registration Certificate in the manner provided in this article to any person deemed in this section to be an employer who undertakes to pay business tax in the manner provided here.
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