Apportioned License Fees

 

Any applicant or licensee which does not have a fixed place of business in the city and for which only a portion of the business is conducted in the city may seek to have its business license fee apportioned by calculating percentage of work undertaken by the applicant or licensee within the City. The applicant or licensee has the obligation to demonstrate, to the satisfaction of the City staff, that only a portion of its work is performed within the City.

An application for the business license or renewal license shall be accompanied by documentation which establishes, to the satisfaction of the Finance Director, that the applicant qualifies for apportionment of the license fee. If documentation is not provided, to the satisfaction of the Director, to establish that the fees should be apportioned, the fee imposed shall be the entire fee otherwise imposed pursuant to Resolution 06-033.

The determination of the amount of the applicant's business that is conducted within the City may be calculated using any reasonable method selected by the Director. Examples of reasonable methods include, but are not limited to, analysis of one or more of the following:
 

 1. The applicant's gross overall income versus the applicant's gross income within the City;
 2. The applicant's overall transactions versus the applicant's transactions within the City;
 3.
 
The amount of time spent by the applicant overall on non-revenue generating transactions versus the applicant's time spent on non-revenue generating transactions within the City; or
 4. Any other reasonable method approved by the Director.
 

If the applicant has not conducted such business at least two full months, the applicant shall estimate the portion of the applicant's business which will be conducted within the city during the upcoming license period. Such estimate, if accepted by the Director of Finance as reasonable, shall be used in determining the amount of license fee, provided that such determination shall be tentative and the licensee shall, in connection with his first renewal application, furnish the Director of Finance with a verified statement showing the actual portion of the licensee's business conducted within the city during the license period.

The apportioned license fee shall not apply to the following:
 

 a. Fees which are based on gross receipts of the business derived from conduct of the business within the city; or
 b. Fees which are determined on a per unit basis;
 c. Fees which are based on an activity within the city per day, week or month; or
 d. Fees which are based on an activity which has a permanent location within the city
 

Please contact the Revenue Division at (310) 952-1748 if you have any further questions regarding your city's licensing requirements.

 

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Carson, CA 90745
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