(Added by Ord. No. 123,096, Eff. 12/1/62.)
(a) Definitions. For purposes of this section, the term “motor vehicle” is defined to mean the same as that term is defined in the Motor Vehicle Transportation License Tax Act of California: the term “trailer” and “semi-trailer” are used as those terms are defined in the Vehicle Code of California; the term “tractor” shall mean a “truck tractor” as defined in the Vehicle Code of California.
(b) Tax Imposed. Every person engaged in any business not otherwise specifically taxed by other provisions of this article who uses any motor vehicle over the public streets and highways of this City for hauling or carrying his tools, equipment or supplies, or for delivering or carrying goods, wares or merchandise sold, let or handled by him in the course of his business, shall pay a business tax as provided in this section.
(c) Measure of Tax Reporting Period. (Amended by Ord. No. 166,204, Eff. 10/11/90, Oper. 1/1/91.) The tax required to be paid by this section shall be reported and paid annually. Every person engaged in the business subject to tax under this section shall pay a minimum tax of $88.69 per year at the beginning of each calendar year which shall be given as a credit against the total tax due for such year. The tax required to be paid under this section shall be measured as follows:
1. For each motor vehicle, other than a tractor, trailer, semitrailer or dolly, the tax shall be as follows:
Where the unladen weight thereof is 4,000 pounds or less, the tax shall be $0.28 for each day or fraction thereof of its operation as specified in Subsection (b);
Where the unladen weight thereof is over 4,000 pounds, and not more than 8,000 pounds, the tax shall be $0.71 for each day or fraction thereof of its operation as specified in Subsection (b); and
Where the unladen weight thereof is over 8,000 pounds, the tax shall be $0.78 for each day or fraction thereof of its operation as specified in Subsection (b).
2. For each tractor which is so used to haul one or more trailers or semitrailers, the tax shall be $0.78 for each day or fraction thereof of its operation as specified in Subsection (b).
(d) Method of Reporting.
1. No person shall engage in such business or perform any act required to be taxed under this section during any tax period without first obtaining a registration certificate and paying a minimum tax for that year in the amount of $88.69. (Amended by Ord. No. 166,204, Eff. 10/11/90, Oper. 1/1/91.)
2. At the close of each tax period such person shall file a statement with the Director of Finance showing the tax due and setting forth a summary of the vehicles of each graduation specified in Subsection (c) above used during such preceding tax period and the number of days or fractions thereof of such use, and shall pay on or before the last day of February in the next subsequent tax period any additional tax that may be due hereunder for such preceding tax period.
3. In making such statement, the person may at his option elect to compute such summary and pay such tax on a “test week” basis, by separately computing the tax which would be due for each of the four test weeks specified in Subsection (d)4 hereof dividing the total of the tax due for the four test weeks by four to ascertain the average weekly tax, and multiplying said average weekly tax by the number of weeks of the tax period during which he conducted operations subject to tax under this section. If the person elects to compute the tax imposed hereunder on a test week basis, such election shall be irrevocable and conclusive as to the tax period for which such election is made. Any person electing to compute such tax on a test week basis shall retain the records used for such computation for a period of four years from the date of filing such report. Upon the failure of any person electing to compute such tax on a test week basis to retain such records, the Director of Finance may determine the amount of any additional tax estimated to be due from such person in the manner provided by Los Angeles Municipal Code Section 21.16.
4. The test week which may be used by a person in computing the tax imposed under this section are the second full week in January, the second full week in April, the second full week in July and the second full week in October. If a person does not conduct operations subject to tax under this section in any one or more of such test weeks, then he may use the next succeeding week following such test week in which he does conduct such operations in the place of such test week; provided, however, that if a person does not conduct operations subject to tax under this section during each of the four test weeks which may, under this subsection, be used in computing the tax, such person may not elect to compute his tax on a test week basis without prior written application to and prior written approval of the Director of Finance as to what alternate test period or periods may be used.
5. In the event the business is discontinued, dissolved or otherwise terminated before the close of such tax period, the statement required by Subsection (d)2 hereof shall thereupon be filed, and any additional tax due hereunder shall be paid within 45 days following the date of such discontinuance, dissolution or termination.