Chapter II — LICENSES, PERMITS, BUSINESS REGULATIONS›Article 1
SEC. 21.62. BILLIARDS, ETC.
Los Angeles Business Tax & Permits — LAMC Chapter II · 2026-08 edition · updated 2026-09-09 · Los Angeles
For every person engaged in the business of conducting or operating any pool or billiard room, or who for a fee or charge of any kind lets to players the use of any pool table, billiard table or similar device, or who keeps any such table or device available for such use, the tax shall be $106.43 per year for each table or device, whether used or not, which is kept upon the premises. This section shall apply regardless of whether the table is maintained as an incident to the conduct or operation of a social or athletic club, or as an adjunct of any other private institution or activity, if a charge is imposed for the use thereof. (First Sentence Amended by Ord. No. 166,204, Eff. 10/11/90, Oper. 1/1/91.)
SEC. 21.63. AMUSEMENT MACHINES.
(Amended by Ord. No. 166,204, Eff. 10/11/90, Oper. 1/1/91.)
For every person who lets or permits, upon premises over which the person has control, the use or operation of any amusement machine, device, game or apparatus, except such machines, devices, games or apparatus as are described and referred to in Sections 21.64 or 21.70 of this article, and the operation or use of which results from, or is permitted or allowed by, insertion of any coin, slug or token of value into the machine, device, game or apparatus, or any device attached thereto, or by the payment of any fee or fees, the tax shall be $22.17 per year or fractional part thereof for each such machine, device, game or apparatus, whether or not such person is the owner or such machine, device, game or apparatus.
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Ask AI about this code▸Contents — Los Angeles Business Tax & Permits — LAMC Chapter II
- Chapter II
▸Chapter II — LICENSES, PERMITS, BUSINESS REGULATIONS
Overview▸Article 1
Overview- SEC. 21.01. UNLAWFUL BUSINESS NOT AUTHORIZED.
- SEC. 21.02. CONSTITUTIONAL EXEMPTIONS.
- SEC. 21.03. IMPOSITION OF TAX.
- SEC. 21.04. DUE DATES.
- SEC. 21.05. DELINQUENT DATES – INTEREST – PENALTIES.
- § 21.06
- SEC. 21.07. REFUNDS OF OVERPAYMENTS.
- SEC. 21.08. BUSINESS TAX REGISTRATION CERTIFICATE — FORM.
- SEC. 21.09. BUSINESS TAX REGISTRATION CERTIFICATES — POSTING A…
- SEC. 21.10. BUSINESS TAX REGISTRATION CERTIFICATES — CHARGE FO…
- SEC. 21.11. BUSINESS TAX REGISTRATION CERTIFICATE —TRANSFER.
- SEC. 21.13. NEWLY ESTABLISHED BUSINESSES – COMPUTATION OF BUSI…
- SEC. 21.14. WRITTEN STATEMENTS – WHEN REQUIRED – COMPUTATION O…
- SEC. 21.15. DIRECTOR OF FINANCE – DUTY TO ENFORCE – POWERS – R…
- SEC. 21.16. ASSESSMENT — ADMINISTRATIVE REMEDY.
- SEC. 21.17. CONFIDENTIAL CHARACTER OF INFORMATION OBTAINED – D…
- SEC. 21.19. DELINQUENT TAXES – SUIT FOR RECOVERY.
- SEC. 21.20. DELINQUENT TAXES – DEBT NOT DISCHARGED BY PENAL CO…
- SEC. 21.21. DELINQUENT TAXES – UNCOLLECTIBLE.
- SEC. 21.22. RELIGIOUS, CHARITY, ETC.; PROCEDURE FOR ISSUANCE O…
- SEC. 21.23. EFFECT OF REPEALS AND AMENDMENTS.
- SEC. 21.24. EXEMPTION FOR PERSONS HAVING EQUAL OR GREATER PAYR…
- SEC. 21.25. RELIEF FOR EARTHQUAKE INTERRUPTION.
- SEC. 21.26. EMPOWERMENT ZONE - CITY BUSINESS TAX REDUCTIONS, L…
- SEC. 21.27. ENTERTAINMENT AND MULTIMEDIA BUSINESS TAX LIMITATI…
- SEC. 21.28. FISCAL YEAR REPORTING.
- SEC. 21.29. SMALL BUSINESS EXEMPTION.
- SEC. 21.30. NEW BUSINESS EXEMPTION.
- SEC. 21.31. SETTLEMENT BUREAU.
- SEC. 21.32. REWARDS FOR INFORMATION.
- SEC. 21.33. [TAX RATES.]
- SEC. 21.41. GROSS RECEIPTS FUND CLASS 1.
- SEC. 21.43. GROSS RECEIPTS FUND CLASS 2.
- SEC. 21.46. GROSS RECEIPTS FUND CLASS 6.
- SEC. 21.47. GROSS RECEIPTS FUND CLASS 7.
- SEC. 21.48. GROSS RECEIPTS FUND CLASS 8.
- SEC. 21.49. GROSS RECEIPTS FUND CLASS 9.
- SEC. 21.50. TAXATION OF MEDICAL MARIJUANA COLLECTIVES.
- SEC. 21.51. TAXATION OF CANNABIS.
- SEC. 21.52. TAXATION OF MEDICAL CANNABIS.
- SEC. 21.53. AMUSEMENT PARK.
- SEC. 21.55. AUCTIONEER.
- SEC. 21.56. AUTO PARK
- SEC. 21.59. BASEBALL, FOOTBALL, ETC.
- SEC. 21.62. BILLIARDS, ETC.
- SEC. 21.64. COIN-OPERATED PHONOGRAPHS AND MUSIC MACHINES.
- SEC. 21.65. VENDING MACHINES.
- SEC. 21.70. BOWLING ALLEY, SKEE-BALL SHUFFLEBOARD, ETC.
- SEC. 21.74. CIRCUSES.
- SEC. 21.75. SIDE SHOWS, CARNIVALS, CONCESSIONS.
- SEC. 21.78. COLLECTION AGENCIES.
- SEC. 21.79. COMMISSION BROKERS.
- SEC. 21.80. INDEPENDENT TELEMARKETING AGENCY.
- SEC. 21.83. DANCE HALL.
- SEC. 21.85. PUBLIC DANCE.
- SEC. 21.94. RIDES.
- SEC. 21.99. RENTING ACCOMMODATIONS.
- SEC. 21.109. MOTION PICTURE, TELEVISION AND RADIO PRODUCERS.
- SEC. 21.124. OIL WELLS.
- SEC. 21.141. WAREHOUSE – STORAGE OF GOODS.
- SEC. 21.142. STEVEDORES.
- SEC. 21.143. TUGBOAT AND BARGE OPERATORS.
- SEC. 21.147. THEATRE.
- SEC. 21.166. MERCHANDISE WHOLESALE SELLING.
- SEC. 21.167. MERCHANDISE – RETAIL SELLING.
- § 21.168
- SEC. 21.169. CHRISTMAS TREES.
- SEC. 21.170. CHRISTMAS TREE LOT CLEAN-UP DEPOSITS.
- SEC. 21.171. RETAILERS OF NEW PASSENGER MOTOR VEHICLES.
- SEC. 21.187. COMMON CARRIER BUS.
- SEC. 21.188. CONTRACTORS.
- § 21.189
- § 21.190
- SEC. 21.191. HEALTH MAINTENANCE ORGANIZATIONS.
- SEC. 21.192. PERSONAL PROPERTY RENTAL.
- SEC. 21.193. SALE OF REAL PROPERTY.
- SEC. 21.194. TRANSPORTING PERSONS FOR HIRE.
- SEC. 21.195. TRUCKING – HAULING
- SEC. 21.196. MISCELLANEOUS TRUCKING.
- SEC. 21.197. TELEPHONE COMPANIES.
- SEC. 21.199. SALES TAX.
- § 21.1
- Article 1.2
- Article 1.3
- Article 1.5
- Article 1.6
- Article 1.7
- Article 1.8
- Article 1.9
- Article 1.10
- Article 1.11
- Article 1.12
- Article 1.13
- Article 1.14
- Article 1.15
- Article 1.16
- Article 1.17
- Article 2
- Article 6
- Article 8
- Article 9