Lynwood, CA Local Taxes & Fees: Business Tax Classification (2026)

Section 4-6.4 establishes a Review Board made up of the License Collector, the City Manager, and the City Attorney to resolve disputes over how a business is classified for license-fee purposes, reviewing classifications as the need arises. A majority of the three-member Board forms a quorum, and decisions pass by majority vote of those present and voting (§ 4-6.4(b)). When an applicant disputes their classification, the City Manager sets a hearing date, and the City Clerk must mail certified or registered notice at least five days beforehand, stating the time, place, and the applicant's right to present testimony and evidence (§ 4-6.4(c)).

At the hearing, the Board reviews the License Collector's report and considers all relevant, competent evidence from the applicant (§ 4-6.4(d)). The Board's decision is final unless the applicant files a written notice of appeal with the City Clerk within five days of receiving the Board's written decision by certified or registered mail or personal delivery; a timely appeal goes to the city council, which must schedule a public hearing at its next regular meeting, held no less than 40 days out, and the council's decision is then final (§ 4-6.4(e)).

This classification process sits within the broader licensing chapter requiring every business, trade, profession, or occupation operating in the city to hold a license (§ 4-6.1), with a separate license required for each branch or place of business (§ 4-6.2).