SEC. 21.142. STEVEDORES.

(Added by Ord. No. 155,060, Eff. 5/10/81.)

(a) For every person engaged in the business of stevedoring from a fixed place of business within the City of Los Angeles, the tax shall be $106.43 per year or fractional part thereof, plus $8.87 per year or fractional part thereof for each employee, plus (i) $177.38 per year or fractional part thereof if there are more than 24 and less than 100 employees, or (ii) $302.72 per year or fractional part thereof if there are more than 99 employees. (Amended by Ord. No. 166,204, Eff. 10/11/90, Oper. 1/1/91.)

(b) “Stevedoring” shall mean the business of loading and unloading cargo on and from vessels supplying and supervising labor and supplying and operating equipment for such loading and unloading, and performing port terminal operations such as management consulting and data processing in connection with such loading and unloading.

(c) For the purpose of Subsection (a) of this section “employees” shall mean the sum of the number of individuals who are permanently employed by such person within the City of Los Angeles as of the 15th day of each of the 12 calendar months immediately preceding the due date of the tax, divided by 12, with any remainder constituting another employee.

(d) Engaging in the business of stevedoring without a fixed place of business within the City shall not subject any person to taxation under the provisions of Section 21.49, defined as Professions and Occupations, of this article. (Amended by Ord. No. 178,101, Eff. 1/9/07.)