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Chapter II — LICENSES, PERMITS, BUSINESS REGULATIONS

Article 1.8

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

CIGARETTE TAX ORDINANCE

(Added by Ord. No. 127,689, Eff. 7/20/64, Operative 8/1/64.)

Section

21.8.1 Definitions.

21.8.2 Tax Imposed. 21.8.3 Tax Paid to the Retailer.

21.8.4 Retailer Remits Quarterly.

21.8.5 Registration.

21.8.6 Penalties and Interest.

21.8.7 Additional Powers and Duties of Director of Finance, Etc.

21.8.8 Assessment – Administrative Remedy.

21.8.9 Records. 21.8.10 Refunds.

21.8.11 Actions to Collect.

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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
    4. Article 1.5
    5. Article 1.6
    6. Article 1.7
    7. ▸Article 1.8
      Overview
      1. § 21.8
    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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