To: MAYOR AND CITY COUNCIL
From: STEPHANIE MEYER, FINANCE DIRECTOR
TITLE
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APPROVE THE BUSINESS LICENSE TAX WAIVER APPLICATION SUBMITTED BY THE RIVIERA VILLAGE ASSOCIATION 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 REDONDO BEACH MUNICIPAL CODE, FOR THE RIVIERA VILLAGE SUMMER FESTIVAL EVENT OCCURRING JUNE 26-28, 2026
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EXECUTIVE SUMMARY
Mike Ward/VR Promotions and Events, on behalf of the Riviera Village Association, submitted a request to waive the business license tax for the annual Riviera Village Summer Festival event, which took place on June 26-28, 2026. The City Council approved a similar waiver for the 2024 and 2025 Festivals.
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 associated with the business type. In the case of the Riviera Village Summer Festival, participating vendors would be subject to a projected tax of $103 for those located within the City, and $133 for vendors located outside the City.
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.”
Although the applicant submitted the waiver application before the event (on June 10), due to the limited time available to review the application, gather required documentation, and prepare it for the June 16, 2026 City Council meeting agenda, the application is being presented after the event. To note, the applicant is still responsible for payment of all applicable City fees. The invoice is currently being finalized.
The waiver application requests exemption for both the event organizer and 186 participating vendors, which includes 144 individual craft vendors and 10 food vendors. Irrespective of the waiver, vendors must comply with all other laws, ordinances, and regulations, including the County Health Code for all food vendors. According to the application, the event generates revenue to help fund other Riviera Village Association events, including the annual Halloween and Holiday Stroll events, which thousands of Redondo Beach residents enjoy annually.
The Riviera Village Summer Festival and the annual Halloween and Holiday Strolls are designated City Signature Events. In the FY 2025-26 Adopted Budget, these events received a total subsidy amount of $15,000 ($10,000 for the Summer Festival and $2,500 for each of the Strolls). It should be noted that the City Council approved a similar business license waiver for the Summer Festival in July 2024 and June 2025.
Should the City Council not approve the waiver, staff would proceed with collecting business license tax payments from the event organizer and participating vendors.
COORDINATION
The Financial Services Department prepared this item.
FISCAL IMPACT
The fiscal impact depends on the total number of vendors participating in the special event who do not possess a business license. In this instance, it is estimated that approximately 100 of the participating event vendors do not currently possess a City of Redondo Beach Business License. The cost per vendor ranges from $103 to $133 per waived entity. The estimated value of the 2026 waiver is approximately $15,000, which is less than the amounts provided in 2024 and 2025.
APPROVED BY:
Mike Witzansky, City Manager
ATTACHMENTS
• Application - Waiver of Business License Tax - Mike Ward/VR Promotions and Events Riviera Village Summer Festival 2026, June 26-28, 2026