To: MAYOR AND CITY COUNCIL
From: STEPHANIE MEYER, FINANCE DIRECTOR
TITLE
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APPROVE THE BUSINESS LICENSE TAX WAIVER APPLICATION REQUESTING AN EXEMPTION FROM COMPLIANCE WITH THE BUSINESS LICENSE TAX RATES ESTABLISHED IN REDONDO BEACH MUNICIPAL CODE SECTION 6-1.22, AS PER SECTION 6-1.08 OF THE CODE, SUBMITTED BY THE REDONDO BEACH CHAMBER OF COMMERCE FOR THE 2026 SUPER BOWL 10K/5K RACE AND THE ASSOCIATED HEALTH AND FITNESS EXPO
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EXECUTIVE SUMMARY
The Redondo Beach Chamber of Commerce has applied to have the business license tax waived for vendors participating with the annual Superbowl 10k/5k Race and the associated Health and Fitness Expo. The events are scheduled to take place on February 8 and 7, 2026 respectively. The Chamber of Commerce demonstrates community benefit through local business support and other community engagement efforts with students and seniors. The Super Bowl 10k/5k Race is one of the City’s historic signature events.
BACKGROUND
All entities conducting business within the City of Redondo Beach are required to comply with Section 6-1 of the Redondo Beach Municipal Code (RBMC) which establishes the process and fees associated with obtaining a Business License in the City of Redondo Beach.
Section 6-1.08(c) of the RBMC includes a means for entities to appeal to the City Council for a waiver exempting parties from payment of the appropriate tax when there is a community benefit. In the case of the Super Bowl 10k/5k Race, vendors participating in the event would be subject to a projected tax of $133 each to procure the appropriate Business License. There are 14 vendors named in the waiver application.
Section 6-1.08(c) states, “Upon a written application to the Council, a person or organization may request an exemption from the business license requirements imposed by this chapter, and the Council may waive the provisions of this chapter if the Council finds and determines that the community benefit will be promoted by granting such an exemption.”
The attached Application for Waiver of Business License Tax submitted by Mara Santos, Chamber of Commerce CEO, requests a waiver for itself as the organizer and its participating vendors. In its application describing community benefit, the Chamber of Commerce refers to its business support and assistance, including free workshops and assisting businesses with the navigation of City processes, along with Redondo Union High School scholarships, and involvement in providing a free Senior Dance.
COORDINATION
This item was prepared in coordination with the Community Services Department.
FISCAL IMPACT
The fiscal impact depends on the total number of vendors participating in the event. In this instance, the total business license revenue that would go uncollected as a result of waiver approval is estimated to be under $2,000. The Super Bowl 10k/5k Race is a signature event and receives a $10,000 subsidy from the City. The Chamber of Commerce reimburses the City for parking lot usage and the cost of other Public Works, Police, and Fire Department support needed for the Race in excess of the subsidy amount.
APPROVED BY:
Mike Witzansky, City Manager
ATTACHMENTS
• Application - Waiver of Business License Tax - Chamber of Commerce Superbowl 10k/5k 2026