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Chapter II — LICENSES, PERMITS, BUSINESS REGULATIONS

Article 1.3

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

COMMERCIAL TENANT’S OCCUPANCY TAX

(Added by Ord. No. 140,705, Eff. 9/10/70, Oper. 1/1/71.)

Section

21.3.1 Constitutional Exemptions.

21.3.2 Definitions.

21.3.3 Tax Imposed.

21.3.4 Exemptions.

21.3.5 Duty to Collect and Remit Tax.

21.3.6 Interest and Penalty.

21.3.7 Actions to Collect.

21.3.8 Additional Powers and Duties of the Director of Finance.

21.3.9 Assessment – Administrative Remedy.

21.3.10 Records.

21.3.11 Refunds.

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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
    3. ▸Article 1.3
      Overview
      1. § 21.3
    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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