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Chapter II — LICENSES, PERMITS, BUSINESS REGULATIONS›Article 1

SEC. 21.11. BUSINESS TAX REGISTRATION CERTIFICATE —TRANSFER.

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

No registration certificate shall be transferable except where the business taxed is transferred, whether by sale or otherwise, to another person under such circumstances that the real or ultimate ownership of the business after the transfer is substantially similar to the real or ultimate ownership existing before the transfer. For the purposes of this section, stockholders, bond-holders, partners, or other persons holding an interest in a corporation or other entity herein defined to be a person are regarded as having the real or ultimate ownership of such corporation or other entity.

SEC. 21.12. BUSINESS TAX REGISTRATION CERTIFICATES —SUSPENSION.

(Title and Section Amended by Ord. No. 160,389, Eff. 10/21/85.)

(a) Whenever any person fails to comply with any provision of this article pertaining to business tax or Article 1.11 of this chapter pertaining to payroll expense tax, or any rule or regulation adopted pursuant thereto, the Director of Finance, upon hearing, after giving such person ten days’ notice in writing specifying the time and place of hearing and requiring the person to show cause why their registration certificate or certificates should not be suspended, may suspend any one or more of the registration certificates held by such person. The notice shall be served in the same manner as notices of assessment are served under Section 21.16 of this article.

(b) Any person who engages in any business after the registration certificate issued therefor has been suspended, and before such suspended certificate has been reinstated, shall be guilty of a misdemeanor.

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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
      Overview
      1. SEC. 21.01. UNLAWFUL BUSINESS NOT AUTHORIZED.
      2. SEC. 21.02. CONSTITUTIONAL EXEMPTIONS.
      3. SEC. 21.03. IMPOSITION OF TAX.
      4. SEC. 21.04. DUE DATES.
      5. SEC. 21.05. DELINQUENT DATES – INTEREST – PENALTIES.
      6. § 21.06
      7. SEC. 21.07. REFUNDS OF OVERPAYMENTS.
      8. SEC. 21.08. BUSINESS TAX REGISTRATION CERTIFICATE — FORM.
      9. SEC. 21.09. BUSINESS TAX REGISTRATION CERTIFICATES — POSTING A…
      10. SEC. 21.10. BUSINESS TAX REGISTRATION CERTIFICATES — CHARGE FO…
      11. SEC. 21.11. BUSINESS TAX REGISTRATION CERTIFICATE —TRANSFER.
      12. SEC. 21.13. NEWLY ESTABLISHED BUSINESSES – COMPUTATION OF BUSI…
      13. SEC. 21.14. WRITTEN STATEMENTS – WHEN REQUIRED – COMPUTATION O…
      14. SEC. 21.15. DIRECTOR OF FINANCE – DUTY TO ENFORCE – POWERS – R…
      15. SEC. 21.16. ASSESSMENT — ADMINISTRATIVE REMEDY.
      16. SEC. 21.17. CONFIDENTIAL CHARACTER OF INFORMATION OBTAINED – D…
      17. SEC. 21.19. DELINQUENT TAXES – SUIT FOR RECOVERY.
      18. SEC. 21.20. DELINQUENT TAXES – DEBT NOT DISCHARGED BY PENAL CO…
      19. SEC. 21.21. DELINQUENT TAXES – UNCOLLECTIBLE.
      20. SEC. 21.22. RELIGIOUS, CHARITY, ETC.; PROCEDURE FOR ISSUANCE O…
      21. SEC. 21.23. EFFECT OF REPEALS AND AMENDMENTS.
      22. SEC. 21.24. EXEMPTION FOR PERSONS HAVING EQUAL OR GREATER PAYR…
      23. SEC. 21.25. RELIEF FOR EARTHQUAKE INTERRUPTION.
      24. SEC. 21.26. EMPOWERMENT ZONE - CITY BUSINESS TAX REDUCTIONS, L…
      25. SEC. 21.27. ENTERTAINMENT AND MULTIMEDIA BUSINESS TAX LIMITATI…
      26. SEC. 21.28. FISCAL YEAR REPORTING.
      27. SEC. 21.29. SMALL BUSINESS EXEMPTION.
      28. SEC. 21.30. NEW BUSINESS EXEMPTION.
      29. SEC. 21.31. SETTLEMENT BUREAU.
      30. SEC. 21.32. REWARDS FOR INFORMATION.
      31. SEC. 21.33. [TAX RATES.]
      32. SEC. 21.41. GROSS RECEIPTS FUND CLASS 1.
      33. SEC. 21.43. GROSS RECEIPTS FUND CLASS 2.
      34. SEC. 21.46. GROSS RECEIPTS FUND CLASS 6.
      35. SEC. 21.47. GROSS RECEIPTS FUND CLASS 7.
      36. SEC. 21.48. GROSS RECEIPTS FUND CLASS 8.
      37. SEC. 21.49. GROSS RECEIPTS FUND CLASS 9.
      38. SEC. 21.50. TAXATION OF MEDICAL MARIJUANA COLLECTIVES.
      39. SEC. 21.51. TAXATION OF CANNABIS.
      40. SEC. 21.52. TAXATION OF MEDICAL CANNABIS.
      41. SEC. 21.53. AMUSEMENT PARK.
      42. SEC. 21.55. AUCTIONEER.
      43. SEC. 21.56. AUTO PARK
      44. SEC. 21.59. BASEBALL, FOOTBALL, ETC.
      45. SEC. 21.62. BILLIARDS, ETC.
      46. SEC. 21.64. COIN-OPERATED PHONOGRAPHS AND MUSIC MACHINES.
      47. SEC. 21.65. VENDING MACHINES.
      48. SEC. 21.70. BOWLING ALLEY, SKEE-BALL SHUFFLEBOARD, ETC.
      49. SEC. 21.74. CIRCUSES.
      50. SEC. 21.75. SIDE SHOWS, CARNIVALS, CONCESSIONS.
      51. SEC. 21.78. COLLECTION AGENCIES.
      52. SEC. 21.79. COMMISSION BROKERS.
      53. SEC. 21.80. INDEPENDENT TELEMARKETING AGENCY.
      54. SEC. 21.83. DANCE HALL.
      55. SEC. 21.85. PUBLIC DANCE.
      56. SEC. 21.94. RIDES.
      57. SEC. 21.99. RENTING ACCOMMODATIONS.
      58. SEC. 21.109. MOTION PICTURE, TELEVISION AND RADIO PRODUCERS.
      59. SEC. 21.124. OIL WELLS.
      60. SEC. 21.141. WAREHOUSE – STORAGE OF GOODS.
      61. SEC. 21.142. STEVEDORES.
      62. SEC. 21.143. TUGBOAT AND BARGE OPERATORS.
      63. SEC. 21.147. THEATRE.
      64. SEC. 21.166. MERCHANDISE WHOLESALE SELLING.
      65. SEC. 21.167. MERCHANDISE – RETAIL SELLING.
      66. § 21.168
      67. SEC. 21.169. CHRISTMAS TREES.
      68. SEC. 21.170. CHRISTMAS TREE LOT CLEAN-UP DEPOSITS.
      69. SEC. 21.171. RETAILERS OF NEW PASSENGER MOTOR VEHICLES.
      70. SEC. 21.187. COMMON CARRIER BUS.
      71. SEC. 21.188. CONTRACTORS.
      72. § 21.189
      73. § 21.190
      74. SEC. 21.191. HEALTH MAINTENANCE ORGANIZATIONS.
      75. SEC. 21.192. PERSONAL PROPERTY RENTAL.
      76. SEC. 21.193. SALE OF REAL PROPERTY.
      77. SEC. 21.194. TRANSPORTING PERSONS FOR HIRE.
      78. SEC. 21.195. TRUCKING – HAULING
      79. SEC. 21.196. MISCELLANEOUS TRUCKING.
      80. SEC. 21.197. TELEPHONE COMPANIES.
      81. SEC. 21.199. SALES TAX.
      82. § 21.1
    2. Article 1.2
    3. Article 1.3
    4. Article 1.5
    5. Article 1.6
    6. Article 1.7
    7. Article 1.8
    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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