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 FOR THE CITY’S SUMMER READING KICKOFF AND JUNETEENTH CELEBRATION TO TAKE PLACE ON JUNE 13, 2026 AT CITY HALL
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EXECUTIVE SUMMARY
City of Redondo Beach staff have submitted a business license tax waiver application for external vendors participating in the Summer Reading Kickoff and Juneteenth Celebration to take place on June 13, 2026 at Redondo Beach City Hall. The vendors covered by the waiver have been retained to create a lively, welcoming atmosphere, and to provide food services for families attending the event.
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 Summer Reading Kickoff and Juneteenth Celebration, vendors participating in the event would normally be subject to projected tax of $133 and $218 respectively for the appropriate Business Licenses. There are two vendors named in the waiver application, both of which are food vendors and have provided the City with required Los Angeles County issued health permits and licenses.
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 Assistant to the City Manager Jane Chung on behalf of the City requests a waiver for participating vendors. In the application describing the community benefit, Ms. Chung states that having food vendors will help create a lively, welcoming atmosphere, and add convenience for families attending the event. This is a City-organized event.
COORDINATION
This item was prepared in coordination with the City Manager’s Office.
FISCAL IMPACT
The fiscal impact depends on the total number of vendors participating in the event. Staff estimates that the total business license revenue that would go uncollected as a result of the waiver is less than $400.
APPROVED BY:
Mike Witzansky, City Manager
ATTACHMENTS
• Application - Waiver of Business License Tax - Summer Reading Kickoff and Juneteenth Celebration, June 13, 2026