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

SEC. 21.170. CHRISTMAS TREE LOT CLEAN-UP DEPOSITS.

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

If the lot, or portion thereof actually used for the sales operation, for the retail sale of Christmas trees pursuant to Subdivision 4 of Subsection A of Section 12.22 of this Code, is not cleaned on or before the January fifth next following the cessation of the annual retail sale of Christmas trees to the satisfaction of the Department of Building and Safety, the City, through the Department of Public Works, shall undertake the necessary cleanup of the lot, or portion thereof, and the deposit referred to in Paragraph (e) of Subdivision 4 of Subsection A of Section 12.22 of this Code or whatever portion thereof is necessary shall be retained by the City to offset the cost of the City cleaning services. For the purpose of this section only, “ cleaned ” shall include, but not be limited to, the removal of all Christmas trees, temporary structures, trailers, fencing, light poles, tree limbs, sawdust, debris, trash, lumber, etc., used in conjunction with or existing as a result of the Christmas tree sales operation. Upon written request of the operator of the sale of Christmas trees, and upon the receipt of advice in writing from the Department of Building and Safety that the lot of such operator has been cleaned to the satisfaction of the Department, the Director of Finance shall take steps to reimburse the unused portion of such deposit, if any, to the operator. (Added by Ord. No. 151,712, Eff. 11/24/78.)

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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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