ADMINISTRATIVE CODE›Division 10 — CONTRACTS›Chapter 1 — CONTRACTS – GENERAL
Los Angeles Municipal Code Art. 12 Lessees Required to Have Tax Registration Certificates
Los Angeles Municipal Code · 2026-10 edition · updated 2026-10-19 · Los Angeles
Cite as: Los Angeles Municipal Code Article 12 · Text as of 2026-10-19
Section
10.38 Tax Registration Certificate Requirement for Lessees.
Sec. 10.38. Tax Registration Certificate Requirement for Lessees.¶
The City shall not enter into or renew any lease of City property, nor shall it exercise any option pursuant to such lease, where:
the lessee is engaged in business within the City of Los Angeles; and
the lessee is required to obtain a Tax Registration Certificate pursuant to Articles 1 (Business Tax Ordinance), 1.3 (Commercial Tenant’s Occupancy Tax), 1.7 (Transient Occupancy Tax), 1.11 (Payroll Expense Tax), or 1.15 (Parking Occupancy Tax) of Chapter II of the Los Angeles Municipal Code; and
the lessee has failed to obtain such Certificate(s) and/or has failed to remit any tax payment as specified in said articles.
SECTION HISTORY
Former Section Added by Ord. No. 172,351, Eff. 1-30-99.
Former Section Repealed by Ord. No. 173,591, Eff. 12-7-00.
Article and Section Added by Ord. No. 172,486, Eff. 4-12-99.
Sec. 10.38.1. Definitions.¶
SECTION HISTORY
Added by Ord. No. 172,351, Eff. 1-30-99.
Repealed by Ord. No. 173,591, Eff. 12-7-00.
Sec. 10.38.2. Prohibited Transactions.¶
SECTION HISTORY
Added by Ord. No. 172,351, Eff. 1-30-99.
Amended by: Ord. No. 173,285, Eff. 6-26-00, Oper. 7-1-00.
Repealed by Ord. No. 173,591, Eff. 12-7-00.
Sec. 10.38.3. Statement Required From Bidder.¶
SECTION HISTORY
Added by Ord. No. 172,351, Eff. 1-30-99.
Repealed by Ord. No. 173,591, Eff. 12-7-00.
Sec. 10.38.4. Exemptions.¶
SECTION HISTORY
Added by Ord. No. 172,351, Eff. 1-30-99.
Repealed by Ord. No. 173,591, Eff. 12-7-00.
Sec. 10.38.5. Termination of Ineligible Contractors.¶
SECTION HISTORY
Added by Ord. No. 172,351, Eff. 1-30-99.
Repealed by Ord. No. 173,591, Eff. 12-7-00.
Sec. 10.38.6. Regulations.¶
SECTION HISTORY
Added by Ord. No. 172,351, Eff. 1-30-99.
Amended by: Ord. No. 173,285, Eff. 6-26-00, Oper. 7-1-00.
Repealed by Ord. No. 173,591, Eff. 12-7-00.
Sec. 10.38.7. Consistency with Federal or State Law.¶
SECTION HISTORY
Added by Ord. No. 172,351, Eff. 1-30-99.
Repealed by Ord. No. 173,591, Eff. 12-7-00.
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