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Chapter II — LICENSES, PERMITS, BUSINESS REGULATIONS

Article 1.2

Los Angeles Business Tax & Permits — LAMC Chapter II · 2026-08 edition · updated 2026-09-09 · Los Angeles

1984 OLYMPIC GAMES TICKET DISTRIBUTION TAX

(Added by Ord. No. 150,802 Eff. 6/5/78.)

Section

21.2.1 Definitions.

21.2.2 Imposition of Tax.

  • 21.2.3 Time of Reporting and Payment.

21.2.4 Manner of Reporting.

  • 21.2.5 Interest and Penalty.

  • 21.2.6 Actions to Collect.

  • 21.2.7 Additional Powers and Duties of Director of Finance.

  • 21.2.8 Assessment – Administrative Remedy.

  • 21.2.9 Records.

  • 21.2.10 Refunds.

SEC. 21.2.1. DEFINITIONS.

Except where the context otherwise requires, the definitions set forth in this section shall govern the construction of this article:

(a) “Admission” shall include every act of entry by a person to any portion of any premises.

(b) “Attend” shall include the terms listen, observe, see, view, witness, watch, enjoy, or be present at.

(c) “Distribution” shall include sale or any other transfer of ownership or possession of any ticket.

(d) “Event” shall include any exhibition, fair, sport, meeting, performance, race, demonstration, broadcast, entertainment, motion picture, show, feature, play, contest, game, or attraction, which is part of the 1984 Olympic Games.

(e) “Gross receipts” shall mean and include only the amount of the price thereof stated on each ticket of admission to any premises or attendance at any event. (Amended by Ord. No. 158,589, Eff. 1/29/84.)

(f) “Person” shall include any individual, firm, association, organization, partnership, joint venture, social club, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.

(g) “Premise” shall include any property, building, structure, enclosure, location or place, whether improved or not, at, in, or upon which any event is conducted, or at or from which any event may be attended.

(h) “Promoting” shall include conducting, operating or staging the 1984 Olympic Games.

(i) “Ticket” shall include any ticket, pass, certificate, book, card, insignia, or other device, authority or token, the ownership or possession of which entitles the owner or holder thereof to admission to or attendance at any event.

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▸Contents — Los Angeles Business Tax & Permits — LAMC Chapter II
Los Angeles Business Tax & Permits — LAMC Chapter II
  1. Chapter II
  2. ▸Chapter II — LICENSES, PERMITS, BUSINESS REGULATIONS
    Overview
    1. Article 1
    2. ▸Article 1.2
      Overview
      1. § 21.2
    3. Article 1.3
    4. Article 1.5
    5. Article 1.6
    6. Article 1.7
    7. Article 1.8
    8. Article 1.9
    9. Article 1.10
    10. Article 1.11
    11. Article 1.12
    12. Article 1.13
    13. Article 1.14
    14. Article 1.15
    15. Article 1.16
    16. Article 1.17
    17. Article 2
    18. Article 6
    19. Article 8
    20. Article 9

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