El Segundo's business tax ordinance is detailed in Title 4 of the El Segundo Municipal Code.
The State California permits cities to register businesses for both revenue and regulation [Government Code Section 37101(a)]. Municipalities, and some counties register businesses for revenue to broaden the tax base because businesses use, or cause to be used, more municipal services than a residence.
The Government Code [Section 16240] also provides for penalties for anyone who carries on a business or profession without procuring a proper tax certificate.
When the business tax is paid, a business registration tax certificate is issued. This is commonly referred to as a business license. The terms "business license," "business tax certificate," “business tax registration” and "business registration" are used interchangeably.
At the November 8, 2022 City El Segundo municipal election, El Segundo voters passed Measure BT, which went into effect starting January 1, 2024. Please visit the 2024 Business Tax & Renewal Fees Update page for full details on this measure.
State Mandate Law SB205 (Stormwater Discharge Compliance)
Any business required to obtain a stormwater permit under the federal Clean Water Act through enrollment with the National Pollutant Discharge Elimination System permit program must complete and mail the El Segundo SB205 Stormwater Discharge Compliance form or complete the SB 205 form online.
Additional Information: SB205 SIC Selection Information
Failure to demonstrate required enrollment within 90 days of applying can result in the denial of such business license application or renewal for insufficient information as required per State Law.
State Mandate Law AB1379 (Certified Access Specialist Program)
On October 11, 2017 Governor Brown signed into law, AB-1379, which adds a State fee of $4.00 on any applicant for a local business license or similar instrument or permit, or renewal thereof. The purpose is to increase disability access and compliance with construction-related accessibility requirements and to develop educational resources for businesses in order to facilitate compliance with federal and state disability laws, as specified.
This law requires that you be provided the following notices: Under Federal and State law, compliance with disability access laws is a serious and significant responsibility that applies to all California building owners and tenants with buildings open to the public.
You may obtain information about your legal obligations and how to comply with disability access laws at the following agencies:
The Division of the State Architect at www.dgs.ca.gov/Home.aspx
The Department of Rehabilitation at https://www.dor.ca.gov/
The California Commission on Disability Access at https://www.dgs.ca.gov/ccda
To obtain a copy of the AB1379 state mandate, please click on the link below: http://leginfo.legislature.ca.gov
