Chapter II — LICENSES, PERMITS, BUSINESS REGULATIONS
Los Angeles Business Tax & Permits — LAMC Chapter II Art. 1.3 Licenses, Permits, Business Regulations
Los Angeles Business Tax & Permits — LAMC Chapter II · 2026-08 edition · updated 2026-09-23 · Los Angeles
Cite as: Los Angeles Business Tax & Permits — LAMC Chapter II Article 1.3 · Text as of 2026-09-23
COMMERCIAL TENANT’S OCCUPANCY TAX
(Added by Ord. No. 140,705, Eff. 9/10/70, Oper. 1/1/71.)
Section
21.3.1 Constitutional Exemptions.
21.3.2 Definitions.
21.3.3 Tax Imposed.
21.3.4 Exemptions.
21.3.5 Duty to Collect and Remit Tax.
21.3.6 Interest and Penalty.
21.3.7 Actions to Collect.
21.3.8 Additional Powers and Duties of the Director of Finance.
21.3.9 Assessment – Administrative Remedy.
21.3.10 Records.
21.3.11 Refunds.
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