SEC. 21.94. RIDES.
Los Angeles Rent Rules (LAMC excerpts) · 2025 edition · ingested 2026-07-08 · Los Angeles
(Amended by Ord. No. 174,241, Eff. 11/3/01, Oper. 1/1/01.)
(a) For every person engaged in the business of conducting or operating a ferris wheel, scenic railway, or any ride by boat or car for the amusement of the public, any merry-go-round, swing or similar device, the tax shall be $443.44 per year or fractional part thereof.
(b) The provisions of this section shall not apply to the holder of a registration certificate issued in connection with the conduct of an amusement park under other sections of this article.
(c) No tax shall be required for any person conducting or operating a ride at any carnival, fair, festival or like activity of a temporary nature conducted or operated by a California Agricultural District. (Amended by Ord. No. 178,101, Eff. 1/9/07.)