Chapter II — LICENSES, PERMITS, BUSINESS REGULATIONS
Los Angeles Business Tax & Permits — LAMC Chapter II Art. 1.7 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 1.7 · Text as of 2026-09-23
TRANSIENT OCCUPANCY TAX
(Added by Ord. No. 127,757, Eff. 7/31/64, Operative 8/1/64.)
Section 21.7.1 Title. 21.7.2 Definitions. 21.7.3 Tax Imposed. 21.7.4 Exemptions. 21.7.5 Operator’s Duties. 21.7.6 Registration. 21.7.7 Reporting and Remitting. 21.7.8 Penalties and Interest.
21.7.9 Additional Powers and Duties of Director of Finance, Etc.
21.7.10 Assessment – Administrative Remedy. 21.7.11 Records. 21.7.12 Refunds.
21.7.13 Actions to Collect.
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