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Chapter II — LICENSES, PERMITS, BUSINESS REGULATIONS

Article 1.9

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

REAL PROPERTY TRANSFER TAX

(Added by Ord. No. 132,932, Eff. 9/24/66, Operative 10/1/66; Amended by Ord. No. 135,540, Eff. 12/16/67, Operative 1/1/68.)

Section 21.9.1 Title. 21.9.2 Tax Imposed.

21.9.3 Persons Liable.

21.9.4 Exemption – Debt Security.

21.9.5 Exemption – Governmental Agencies.

21.9.6 Exemptions – Bankruptcy, Receivership, Etc.

21.9.7 Exemptions – Orders of S.E.C.

21.9.8 Exemption – Certain Partnership Transfers.

21.9.9 Recorder Administers.

  • 21.9.10 Refunds.

  • 21.9.11 Duties of Clerk.

  • 21.9.12 Exemption – Exchanges with the City.

  • 21.9.13 Exemption – Certain Non-profit Corporation Transfers.

  • 21.9.14 Exemption – Qualified Affordable Housing Organization.

  • 21.9.15 Other Exemptions.

21.9.16 Additional Exemptions – City Council Approval.

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Contents — Los Angeles Business Tax & Permits — LAMC Chapter II

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