Skip to content

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

SEC. 21.64. COIN-OPERATED PHONOGRAPHS AND MUSIC MACHINES.

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

(a) For every person who lets or permits, upon premises over which the person has control, the use of any coinoperated phonograph, television instrument, radio or other device for the playing or furnishing of music or other programs, the operation of which results from the insertion of a coin, slug or token of value, whether placed or inserted directly into such machine, or into a device causing its operation, the tax shall be $22.17 per year or fractional part thereof for each such machine or device, whether or not such person is the owner of such machine or device. (Amended by Ord. No. 166,204, Eff. 10/11/90, Oper. 1/1/91.)

(b) The tax imposed under this section shall not apply to a person letting or permitting the use of any such device in any room used solely for dwelling purposes and which was installed for the use of the occupants thereof; but a person engaged in the business of maintaining or operating any such coin-operated machine installed for use by occupants of dwelling quarters, shall be taxed under the provisions of Sec. 21.65.1.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸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

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.