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

SEC. 21.53. AMUSEMENT PARK.

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

(Amended by Ord. No. 140,833, Eff. 9/28/70, Oper. 1/1/71.)

For every person engaged in the business of conducting an amusement park, the tax shall be $923.83 per quarter. (Amended by Ord. No. 166,204, Eff. 10/11/90, Oper. 1/1/91.)

For the purpose of this section, an amusement park shall mean any grounds or enclosure wherein concessions and adult rides of a permanent nature and having a fixed location are situated and shows or exhibitions are presented, shown, staged, or offered to the public.

For the purpose of this section, adult rides shall be defined to include any Ferris wheel, scenic railway, merry- goround, swing, or similar device offered for the amusement of the public for a fee or charge and not of a miniature type intended primarily for the use of children; and, concession shall be defined to include any permanent booth or stand or any space, court or area at or in which any game or test of skill, science or amusement is offered and at or in which the public is permitted or invited to participate for a fee or charge. Concessions shall not include coin- operated games of skills, science or amusement.

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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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