Division 10 — CONTRACTS›Article 12 — LESSEES REQUIRED TO HAVE TAX REGISTRATION CERTIFICATES

Los Angeles Municipal Code § 10.38 Tax Registration Certificate Requirement for Lessees

Los Angeles Municipal Code · 2026-09 edition · updated 2026-10-04 · Los Angeles

Cite as: Los Angeles Municipal Code § 10.38 · Text as of 2026-10-04

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 Former Section Repealed by Ord.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 Repealed by Ord.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.

Exceptions & meaning →

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 Repealed by Ord.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.

Exceptions & meaning →

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 Repealed by Ord.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.

Exceptions & meaning →

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 Repealed by Ord.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.

Exceptions & meaning →

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 Repealed by Ord.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.

Exceptions & meaning →

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 Repealed by Ord.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.

Exceptions & meaning →

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 Repealed by Ord.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.

Exceptions & meaning →

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Los Angeles Municipal Code

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