Business License Fees and Renewal

Business license taxes are set by City ordinance and are calculated either as a “flat rate” or on “gross revenues” depending on the type of business operation. To view a listing of business license fees, click here. Business licenses expire on December 31st of each year and must be renewed annually to continue business operations in the city. Late fees will apply upon failure to renew the license within 30 days after the annual expiration date.

Residents and businesses have the option to renew their business licenses on-line between the months of January and February each year. All you need is your business license account number and security code. To proceed click here. A business license certificate will be mailed to the address indicated on your renewal form approximately three weeks from the receipt of your payment. If you want to verify the receipt of your payment, you may do so by calling 1-310-217-9518.

Transient Occupancy Tax (TOT) Payments

Hotel and motel operators are required to collect and remit a Transient Occupancy Tax (TOT) to the City of Gardena Revenue and Collections Office on a quarterly basis. This tax is eleven percent (11%) and must be collected from each lodger based upon the daily room rate for occupancy during any 30-day period or less. The quarterly report form is provided below. If you have any questions regarding the reporting requirements or how to complete the report form, visit the Revenue and Collections Office located in City Hall or call 1-310-217-9521.

Utility User Tax

What is a Utility User Tax (UUT)?

The City of Gardena assesses a five percent (5%) tax on gas, electrical, water and intrastate telephone (including cellular) usage. This tax is collected and remitted by the utility service provider on a monthly basis to the Revenue and Collections Office. Utility companies that service the City of Gardena include:

  • Water – Golden State Water Co. – 1-800-999-4033
  • Gas – Southern California Gas Company – 1-800-427-2200
  • Telephone (including cellular services) – Varies; consult a local telephone directory
  • Electric – Varies; consult a local telephone directory

If you are a new Utility Service Provider for Gardena residents, click here to obtain a copy of the UUT remittance form.

Utility User Tax (UUT) Exemptions for Seniors

Seniors who are 60 years of age or older or who receive supplemental social security benefits may be eligible to receive a UUT tax exemption on their telephone, water, gas, and electrical services for their principal residence only. To qualify for this program, the form provided below must be completed and returned IN PERSON to the Permits and Licenses Office, along with a copy of a valid driver’s license, passport, or other identification showing date of birth. In addition, you will be required to bring one statement from each of the utility companies that you want the City to process for a UUT exemption, for example: telephone, water, gas and electrical service.

Bad Check Restitution Program

Hundreds of thousands of bad checks are passed in Los Angeles County every year. Merchants lose millions of dollars to bad check activity while consumers share in these losses through higher prices. Everyone bears the additional cost of law enforcement efforts and prosecution of bad check cases in Los Angeles County.

To combat this problem the District Attorney’s Office has created a dynamic program to track down bad check writers and recover losses for their victims. A check writer who qualifies for the new Bad Check Restitution Program is temporarily “diverted” from criminal prosecution and given an opportunity to make good on the check.

Successful completion of the program requires attendance at an eight hour intervention class designed to address underlying behavioral issues that cause bad check activity. Cases on check writers who fail to fully repay their victims are reviewed for possible criminal filing. This diversion opportunity, coupled with the possibility of criminal prosecution, deters bad check writers from future offenses.

The Bad Check Restitution Program forms a partnership between the District Attorney’s Office and local business communities while removing some of the burden bad checks place on local police. This innovative approach to the bad check problem provides new avenues to obtain restitution, to protect the public and to seek justice in these matters at no cost to bad check victims or Los Angeles County taxpayers

For more information on any of these services you may call 1-310-217-9521 or visit the Revenue and Collections Office located in City Hall, Room 104, 1700 W. 162nd Street Gardena, CA 90247.