Municipal code
Los Angeles Business Tax & Permits — LAMC Chapter II
The enacted municipal code of Los Angeles, California, as published — every title, chapter, and section, verbatim and citable.
- Edition
- 2026-08
- Last updated
- 2026-09-09
- Contents
- 2 titles · 140 chapters
- Jurisdiction
- Los Angeles
Contents
- Chapter II
▸Chapter II — LICENSES, PERMITS, BUSINESS REGULATIONS
Overview▸Article 1
Overview- SEC. 21.01. UNLAWFUL BUSINESS NOT AUTHORIZED.
- SEC. 21.02. CONSTITUTIONAL EXEMPTIONS.
- SEC. 21.03. IMPOSITION OF TAX.
- SEC. 21.04. DUE DATES.
- SEC. 21.05. DELINQUENT DATES – INTEREST – PENALTIES.
- § 21.06
- SEC. 21.07. REFUNDS OF OVERPAYMENTS.
- SEC. 21.08. BUSINESS TAX REGISTRATION CERTIFICATE — FORM.
- SEC. 21.09. BUSINESS TAX REGISTRATION CERTIFICATES — POSTING AND KEEPING.
- SEC. 21.10. BUSINESS TAX REGISTRATION CERTIFICATES — CHARGE FOR DUPLICATION.
- SEC. 21.11. BUSINESS TAX REGISTRATION CERTIFICATE —TRANSFER.
- SEC. 21.13. NEWLY ESTABLISHED BUSINESSES – COMPUTATION OF BUSINESS TAX.
- SEC. 21.14. WRITTEN STATEMENTS – WHEN REQUIRED – COMPUTATION OF THE TAX.
- SEC. 21.15. DIRECTOR OF FINANCE – DUTY TO ENFORCE – POWERS – RULES AND REGULATIONS.
- SEC. 21.16. ASSESSMENT — ADMINISTRATIVE REMEDY.
- SEC. 21.17. CONFIDENTIAL CHARACTER OF INFORMATION OBTAINED – DISCLOSURE UNLAWFUL.
- SEC. 21.19. DELINQUENT TAXES – SUIT FOR RECOVERY.
- SEC. 21.20. DELINQUENT TAXES – DEBT NOT DISCHARGED BY PENAL CONVICTION.
- SEC. 21.21. DELINQUENT TAXES – UNCOLLECTIBLE.
- SEC. 21.22. RELIGIOUS, CHARITY, ETC.; PROCEDURE FOR ISSUANCE OF TAX EXEMPT REGISTRATION CERTIF…
- SEC. 21.23. EFFECT OF REPEALS AND AMENDMENTS.
- SEC. 21.24. EXEMPTION FOR PERSONS HAVING EQUAL OR GREATER PAYROLL EXPENSE TAX LIABILITY.
- SEC. 21.25. RELIEF FOR EARTHQUAKE INTERRUPTION.
- SEC. 21.26. EMPOWERMENT ZONE - CITY BUSINESS TAX REDUCTIONS, LIMITATIONS, AND EXEMPTIONS.
- SEC. 21.27. ENTERTAINMENT AND MULTIMEDIA BUSINESS TAX LIMITATIONS.
- SEC. 21.28. FISCAL YEAR REPORTING.
- SEC. 21.29. SMALL BUSINESS EXEMPTION.
- SEC. 21.30. NEW BUSINESS EXEMPTION.
- SEC. 21.31. SETTLEMENT BUREAU.
- SEC. 21.32. REWARDS FOR INFORMATION.
- SEC. 21.33. [TAX RATES.]
- SEC. 21.41. GROSS RECEIPTS FUND CLASS 1.
- SEC. 21.43. GROSS RECEIPTS FUND CLASS 2.
- SEC. 21.46. GROSS RECEIPTS FUND CLASS 6.
- SEC. 21.47. GROSS RECEIPTS FUND CLASS 7.
- SEC. 21.48. GROSS RECEIPTS FUND CLASS 8.
- SEC. 21.49. GROSS RECEIPTS FUND CLASS 9.
- SEC. 21.50. TAXATION OF MEDICAL MARIJUANA COLLECTIVES.
- SEC. 21.51. TAXATION OF CANNABIS.
- SEC. 21.52. TAXATION OF MEDICAL CANNABIS.
- SEC. 21.53. AMUSEMENT PARK.
- SEC. 21.55. AUCTIONEER.
- SEC. 21.56. AUTO PARK
- SEC. 21.59. BASEBALL, FOOTBALL, ETC.
- SEC. 21.62. BILLIARDS, ETC.
- SEC. 21.64. COIN-OPERATED PHONOGRAPHS AND MUSIC MACHINES.
- SEC. 21.65. VENDING MACHINES.
- SEC. 21.70. BOWLING ALLEY, SKEE-BALL SHUFFLEBOARD, ETC.
- SEC. 21.74. CIRCUSES.
- SEC. 21.75. SIDE SHOWS, CARNIVALS, CONCESSIONS.
- SEC. 21.78. COLLECTION AGENCIES.
- SEC. 21.79. COMMISSION BROKERS.
- SEC. 21.80. INDEPENDENT TELEMARKETING AGENCY.
- SEC. 21.83. DANCE HALL.
- SEC. 21.85. PUBLIC DANCE.
- SEC. 21.94. RIDES.
- SEC. 21.99. RENTING ACCOMMODATIONS.
- SEC. 21.109. MOTION PICTURE, TELEVISION AND RADIO PRODUCERS.
- SEC. 21.124. OIL WELLS.
- SEC. 21.141. WAREHOUSE – STORAGE OF GOODS.
- SEC. 21.142. STEVEDORES.
- SEC. 21.143. TUGBOAT AND BARGE OPERATORS.
- SEC. 21.147. THEATRE.
- SEC. 21.166. MERCHANDISE WHOLESALE SELLING.
- SEC. 21.167. MERCHANDISE – RETAIL SELLING.
- § 21.168
- SEC. 21.169. CHRISTMAS TREES.
- SEC. 21.170. CHRISTMAS TREE LOT CLEAN-UP DEPOSITS.
- SEC. 21.171. RETAILERS OF NEW PASSENGER MOTOR VEHICLES.
- SEC. 21.187. COMMON CARRIER BUS.
- SEC. 21.188. CONTRACTORS.
- § 21.189
- § 21.190
- SEC. 21.191. HEALTH MAINTENANCE ORGANIZATIONS.
- SEC. 21.192. PERSONAL PROPERTY RENTAL.
- SEC. 21.193. SALE OF REAL PROPERTY.
- SEC. 21.194. TRANSPORTING PERSONS FOR HIRE.
- SEC. 21.195. TRUCKING – HAULING
- SEC. 21.196. MISCELLANEOUS TRUCKING.
- SEC. 21.197. TELEPHONE COMPANIES.
- SEC. 21.199. SALES TAX.
- § 21.1
- Article 1.10
- Article 1.11
- Article 1.13
- Article 1.14
- Article 1.15
- Article 1.16
- Article 1.17
▸Article 2
Overview- SEC. 22.01. PERMIT REQUIREMENTS LIMITED TO ORIGINAL PERMITS.
- SEC. 22.02. POWER TO REVOKE AND SUSPEND PERMITS OR CERTIFICATES – PROCEDURE.
- SEC. 22.03. BOARD TO NOTIFY PERMITTEE.
- § 22.04
- SEC. 22.05. SUSPENDED OR REVOKED PERMITS – PERMITTEE NOT TO ENGAGE IN BUSINESS.
- SEC. 22.06. MISSTATEMENT IN APPLICATION – GROUNDS FOR REVOCATION.
- SEC. 22.11. LICENSES – VETERAN’S EXEMPTIONS.
- SEC. 22.12. REFUNDS – TAX, LICENSE AND PERMIT FEES IN EXCESS OF $5,000.
- SEC. 22.13. REFUNDS OF TAX, LICENSE, PERMIT OR APPLICATION FEES BY HEADS OF DEPARTMENTS.
▸Article 8
Overview- SEC. 28.00. DEFINITIONS.
- SEC. 28.01. HANDBILLS – DISTRIBUTION.
- SEC. 28.02. HAND-BILLS – PERMISSION PREMISES.
- SEC. 28.03. HAND-BILLS, SIGNS – BUILDINGS PERMISSION.
- SEC. 28.04. HAND-BILLS, SIGNS – PUBLIC PLACES AND OBJECTS.
- SEC. 28.08. HAND-BILLS – NAME AND ADDRESS OF DISTRIBUTOR.
- SEC. 28.09. ADVERTISING – GOODS AS DEALERS – EXCEPTION.
- SEC. 28.10. BALLOON – USE FOR ADVERTISING.
- SEC. 28.11. CAPTIVE BALLOONS AND SIMILAR DEVICES.
- SEC. 28.12. AIRPLANES – LOUD SPEAKERS ON.
- SEC. 28.13. ANIMALS – USE FOR ADVERTISING.
- SEC. 28.15. SIGNS – LIQUOR ESTABLISHMENTS.
- SEC. 28.16. SIGNS – GASOLINE PRICES – POSTING.
- SEC. 28.17. SIGNS – GASOLINE PRICES – UNIFORMITY.
- SEC. 28.20. ADVERTISING – KOSHER MEAT PRODUCTS.
- SEC. 28.30. PROHIBITION OF MISLEADING ADVERTISING BY A PREGNANCY SERVICE CENTER.