ESTABLISHING A NEW BUSINESS IN THE CITY OF INGLEWOOD
Who needs a Business Tax Certificate?
Any individual, partnership or corporation who wishes to conduct business within the City of Inglewood must obtain a Business Tax Certificate. Inglewood Municipal Code Section 8-2 states “It shall be unlawful for any person to commence or conduct any business in the City without first having procured a Business Tax Certificate from the City so to do and paying the tax prescribed or without complying with any and all applicable provisions of this or any other ordinance of the City now existing or which may hereafter be adopted by the City Council and which refers to such business”.
Owners of residential rental property are required to maintain a Business Tax Certificate. (Ord. 91-16 7-2-91)
A separate tax certificate must be obtained for each branch establishment or separate place of business. (Ord. 2450 9-13-83; Ord. 01-14 10-02-01)
Planning and Zoning
Before you apply for the Business Tax Certificate you should verify that the area in which you wish to do business is zoned for that purpose. Zoning information can be obtained by contacting the Planning and Zoning Division at (310) 412-5294. Zoning may require additional permits or site plans.
If your business involves the sale of tangible personal property either retail or wholesale, you are required to obtain a seller’s permit from the State Board of Equalization (SBOE). As a seller, you must remit sales tax (collected from the consumer at the (time of sale) to the SBOE. The SBOE will advise you of the time and manner in which taxes are to be reported and paid. Failure to register for a seller’s permit and pay taxes in the manner prescribed may result in a fine or other penalty from the SBOE. For more information contact the State Board of Equalization at (310) 342-1000 or online at (http://www.boe.ca.gov/). Please provide a copy of the Seller’s permit with your application for Business Tax Certificate.
Fictitious Name Statement
If your business name does not include your surname or if the business name suggests that there is the existence of additional owners, you must file a Fictitious Name Statement. You may contact the Los Angeles County Clerk at (562) 462-2177 to obtain information on how and where to file.
Federal Employer Identification Number
Contact the Internal Revenue Service at (800) 829-1040 for a Federal Employer Identification Number or visit http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/How-to-Apply-for-an-EIN. The IRS will provide a Business Kit, seminars for new businesses, additional information and forms.
If you plan to sell or serve alcoholic beverages, contact the Alcoholic Beverages Control Board at (310) 412-6311 or visit their website http://www.abc.ca.gov for further information.
If your business intends to prepare and/or sell food of any type, you must complete an application for Health Permit. Contact the County of Los Angeles Department of Environmental Health at (888) 700-9995 to obtain a permit.
Home Occupation Requirements
Inglewood Municipal Code Section 12-17.1 regulates businesses based out of the home. If you are planning to have a business in your home please contact the Planning and Zoning Department first at (310) 412-5294 to determine if the City of Inglewood allows this type of business to be conducted from the home.
In addition to the Business Tax Certificate Application a Home Occupation Application must also be filled out.
To obtain a City of Inglewood Business Tax Certificate:
You may print out the Business Tax Certificate and take a completed copy to the Finance Department located at the address listed below. The amount due can be determined by calling the Finance Department at (310) 412-5500 or you can view a partial list of City of Inglewood Business Tax Rates online
The Business Tax Certificate Application must be completed in its entirety to be accepted. It is important to be specific in your business description, ownership information, and provide a legible signature.
The City of Inglewood does not accept new applications by mail due to a Planning and Zoning approval that is needed before the City can accept your tax payment.
City of Inglewood, Finance Department
Business Tax Division
One Manchester Boulevard, 1st Floor
Inglewood, CA 90301
Hours: Monday-Thursday: 7:30 am to 5:30 pm, Closed Alternating Fridays.
Change in Ownership
Business Tax Certificates are not transferable. A change in ownership requires a new Business Tax Certificate application.
Change in Business Name
If you change your business name you must contact the Finance Department immediately in person or in writing. The letter must contain the following:
Change in Location
If you change your business location within the city limits, a $15.00 move fee will be charged.
A separate tax certificate must be obtained for each branch establishment or separate place of business. A person conducting the same business from more than one location may elect to combine the gross receipts of all locations on to one master location, and shall pay a branch registration fee of $15.00 for each additional location.
Termination of Business
If your business is terminated you must contact the Finance Department immediately in person or in writing. The letter must contain the following:
Tax Certificate Renewal
Once you have obtained a Business Tax Certificate, a courtesy renewal will automatically be mailed to you in December. If your taxes are based on a flat rate you have up to the last day of January before you are delinquent. If your taxes are based on gross receipts you have up to the last day of February before you are delinquent. If you do not receive a renewal notice, please contact the Finance Department at (310) 412-5500. Failure to receive a renewal notice does not relieve the business owner of responsibility to renew the Business Tax Certificate.
Penalties for Late Renewal
A penalty of 10% per month (not to exceed 50%) will be added to the total amount of business tax due.
In addition to a Business Tax Certificate certain businesses may be required to get a Business License. Please check to see if your business activity requires a permit or license from the City of Inglewood by calling (310) 412-5500.