Chapter II — LICENSES, PERMITS, BUSINESS REGULATIONS›Article 1
SEC. 21.65. VENDING MACHINES.
Los Angeles Business Tax & Permits — LAMC Chapter II · 2026-08 edition · updated 2026-09-09 · Los Angeles
(Repealed by Ord. No. 178,101, Eff. 1/9/07.)
SEC. 21.65.1. COIN-OPERATED SCALES AND SERVICE MACHINES.¶
(Amended by Ord. No. 178,101, Eff. 1/9/07.)
(a) For every person engaged in the business of operating, maintaining or letting the use of any coin operated scales, weighing device, baggage checking device, radio, television, or any other coin-operated machine or device, and not otherwise specifically taxed or specifically exempted from tax under any other section of this article, whether or not of the same general character as those specifically enumerated here, which renders any service or furnishes any program or information in return for a coin or token of value and is installed or maintained for profit or gain, the tax shall be $22.17 per year or fractional part for each machine or device.
(b) Except as otherwise provided in this section, each coin-operated machine or device described in Subsection (a) that is operated, maintained or used within this City shall have conspicuously stamped upon it or affixed on it for identification purposes, the name and address, Business Tax Registration Certification number, and the telephone number, if any, of the owner or operator. The identification shall be provided by the owner or operator of the machine or device, at the owner’s or operator’s expense, notwithstanding the provisions of Section 21.06(b) to the contrary, and shall be removed from, the machine or device by the owner or operator when the authority to use the machine or device is transferred to another person, whether by sale, lease, license or otherwise.
(c) Exemptions. Nothing contained in this section shall be construed to require the payment of any business tax for any coin-operated machine or device used in the operation of any automatic telephone, or any coin box for the receipt of fares on any carrier, or any coin receiving device the use of which is merely incidental to the conduct of a business operating under any franchise or specifically taxed by other provisions of this article.
Get a plain-English answer with a citation back to this text.
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