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(Added by Ord. No. 155,562, Eff. 8/9/81.)
(a) Any person who is a certified producer and who sells goods, wares or merchandise at a certified farmer’s market is deemed for the purposes of this article to be the employee of the operator of the certified farmer’s market and not liable for payment of business tax for the sales provided that the operator shall pay to the City business taxes measured by the gross receipts from the sales computed at the rate provided in Section 21.44. The Director of Finance shall issue a registration certificate in the manner provided in this article to any operator deemed in this section to be an employer who undertakes to pay business taxes in the manner provided here. (Amended by Ord. No. 178,101, Eff. 1/9/07.)
(b) For the purpose of this section a certified producer shall mean a person authorized by the County Agricultural Commissioner to sell directly to consumers at a certified farmer’s market products produced upon land which is controlled by such person.
(c) For the purpose of this section a certified farmer’s market shall mean a location approved by the County Agricultural Commissioner where products may be sold by certified producers directly to consumers and which is operated by one or more certified producers, a nonprofit organization or a local government agency.
(Amended by Ord. No. 178,101, Eff. 1/9/07.)
For every person engaged in the business of selling or offering for sale Christmas trees at retail, and not from a fixed place of business dealing in other commodities and previously taxed under Section 21.44 of this article, the tax shall be $29.56 per quarter or fractional part.
If the lot, or portion thereof actually used for the sales operation, for the retail sale of Christmas trees pursuant to Subdivision 4 of Subsection A of Section 12.22 of this Code, is not cleaned on or before the January fifth next following the cessation of the annual retail sale of Christmas trees to the satisfaction of the Department of Building and Safety, the City, through the Department of Public Works, shall undertake the necessary cleanup of the lot, or portion thereof, and the deposit referred to in Paragraph (e) of Subdivision 4 of Subsection A of Section 12.22 of this Code or whatever portion thereof is necessary shall be retained by the City to offset the cost of the City cleaning services. For the purpose of this section only, “cleaned” shall include, but not be limited to, the removal of all Christmas trees, temporary structures, trailers, fencing, light poles, tree limbs, sawdust, debris, trash, lumber, etc., used in conjunction with or existing as a result of the Christmas tree sales operation. Upon written request of the operator of the sale of Christmas trees, and upon the receipt of advice in writing from the Department of Building and Safety that the lot of such operator has been cleaned to the satisfaction of the Department, the Director of Finance shall take steps to reimburse the unused portion of such deposit, if any, to the operator. (Added by Ord. No. 151,712, Eff. 11/24/78.)
(Added by Ord. No. 182,184, Eff. 8/20/12.)
(a) Notwithstanding the provisions of Section 21.44, all gross receipts from the retail sales of new passenger motor vehicles by a dealer of new passenger motor vehicles are exempt from taxation under this Article.
(b) For the purpose of this Section:
1. A “dealer of new passenger motor vehicles” is a person who acquires for resale new and unregistered passenger motor vehicles from manufacturers or distributors of those motor vehicles. A “dealer of new passenger motor vehicles” must be subject to and comply with the provisions of Chapter 6 of Division 2 of the California Vehicle Code (i.e., the requirements of the New Motor Vehicle Board).
2. The term “motor vehicle” shall have the same meaning as that set forth for “motor vehicle” in California Vehicle Code Section 415, as of the effective date of this Section.
3. This Section shall only apply to the sale of passenger vehicles. A “passenger vehicle” shall have the same meaning as that set forth for “passenger vehicle” in California Vehicle Code Section 465 as of the effective date of this Section. “Passenger vehicle” shall not include housecars, mobile homes, motorcycles, motor-driven cycles, motorized bicycles, motorized quadricycles, motorized scooters or similar motorized vehicles.
(c) This section and the tax treatment for retailers of new passenger motor vehicles shall be operative effective January 1, 2013, through the 2020 tax year.
(Title Amended by Ord. No. 178,101, Eff. 1/9/07.)
(a) For the purpose of this section the following words and phrases shall be defined as follows:
1. The word “bus” shall include motorbus, motor coach, trolley bus, omnibus, passenger stage, or similar vehicle using either a self–contained source of power or power obtained from another source such as an overhead trolley system not operated upon fixed tracks or rails, and primarily designed for the transportation of more than seven passengers, excluding the driver.
2. The word “operator” shall mean any person engaging in the business, either directly or indirectly, as a common carrier in the transportation of persons by bus, upon any street in this City.
3. The phrase “bus revenue mile” shall mean the operation, for one mile, of a bus then and there made available for use as a common carrier in the transportation of persons or property for hire.
4. The phrase “base week” shall mean the third week in January, the third week in April, the second week in July, and the first week in October; provided that the Director of Finance may from time to time order that there be substituted in lieu of any of the four weeks hereinabove designated the week next preceding or next succeeding such designated week. In the event of any such order by the Director of Finance the operator shall be notified thereof at least ten days prior to the first day of the substituted week. The word “week” means a Sunday and the six next succeeding days.
5. The phrase “gross receipts” shall have the same meaning as that set forth in Sec. 21.00(a) of this Code and shall include the total gross receipts of the operator, together with the full cash value of any consideration received in a form other than cash from:
(i) The transportation of persons and property by bus, as a common carrier, and from advertising and all other privileges or services in, on, or by buses while being so operated, including receipts from the sale of tokens, tickets, and passes, and from all contracts by the terms of which the operator agrees to furnish transportation by bus, as a common carrier, whether or not such transportation be actually furnished; and
(ii) The rental
(A) of any bus operated in this City as a common carrier;
(B) of property operated, installed, or maintained in any street in the City for use in connection with the operation of any bus as a common carrier;
(C) from permitting others to use or occupy any part thereof; and
(D) from allowing to others any privilege whatsoever with respect thereto; provided that for any operator transporting passengers in areas outside this City, only that proportion of Item (i) shall be included, which the number of bus revenue miles operated in this City in the last four consecutive base weeks, the latest of which terminates within the next preceding tax period, bears to the total number of bus revenue miles operated in said base weeks.
(b) Every person engaged in the business of transporting persons as a common carrier for hire, by bus, upon or over any street in this City, which business includes the loading or discharging of passengers on the streets of this City, shall pay for each calendar year or portion thereof (or, if required by the Director of Finance, for each calendar quarter or portion thereof) commencing January 1, 1971, a sum equal to 1.48% of the gross receipts of the next preceding tax period, but not less than $14.78 per year or $3.67 per quarter, as the case may be. (Amended by Ord. No. 166,204, Eff. 10/11/90, Oper. 1/1/91.)
(c) The provisions of this section shall not apply to:
1. Any municipal corporation or other public entity.
2. The gross receipts derived from, or the bus revenue miles traveled by, any bus while being operated solely pursuant to any registration certificate issued under any other section of this article.
3. The business of operating busses in this City pursuant to a franchise granted by ordinance of this City, which franchise provides for payment to this City of not less than 2-1/2% of the gross receipts. The exemption extended by this subsection shall apply to all such franchise operations commencing January 1, 1947.
(d) If any subsection, sentence, clause, phrase or portion of this section is, for any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this section. The Council of this City hereby declares that it would have adopted this section and each subsection, sentence, clause, phrase or portion thereof, irrespective of the fact that any one or more subsections, sentences, clauses, phrases or portions be declared invalid or unconstitutional.
(Amended by Ord. No. 178,101, Eff. 1/9/07.)
For every person engaged in business as a contractor, the tax shall be $165.60 per year or fractional part for the first $60,000.00 or less of gross receipts, plus $1.09 per year for each additional $1,000.00 of gross receipts or fractional part in excess of $60,000.00; provided that every contractor having a fixed place of business in the City of Los Angeles shall pay, in addition to the tax computed in the manner set forth above, a further tax of $2.76 per year for each $1,000.00 or fractional part of all salaries, wages, fees and other compensation paid to the contractor’s employees or consultants, other than legal or accounting consultants, for services rendered by the employees and consultants in the City of Los Angeles in connection with jobs and projects located outside the City.
1. The term “contractor” as used here means any person, except an owner who contracts for a project with another person who is licensed by the State of California as a contractor or architect or registered civil engineer acting solely in their professional capacity, who in any capacity other than as an employee of another with wages as the sole compensation, undertakes to, or offers to undertake to, or purports to have the capacity to undertake to, or submits a bid to, or does themselves or by or through others construct, alter, repair, add to, subtract from, improve, move, wreck or demolish any building, highway, road, railroad, excavation, or other structure, project, development or improvement, or to do any part of those actions, including the erection of scaffolding, or other structures or works in connection with that work.
2. The meaning of the term “gross receipts,” as used here, shall be that set forth in Section 21.00(a) and shall also include the total cost of the job or project covered by the contract to which the contractor is a party, without deduction for subcontracts, and irrespective of whether the contract is one on a fixed price or on a cost plus basis or one under the terms of which the contractor acts as agent for the owner. The term “gross receipts,” however, shall include only receipts from jobs or projects located within the City limits of the City of Los Angeles.
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