Chapter II — LICENSES, PERMITS, BUSINESS REGULATIONS
Los Angeles Business Tax & Permits — LAMC Chapter II Art. 1.8 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 1.8 · Text as of 2026-09-23
CIGARETTE TAX ORDINANCE
(Added by Ord. No. 127,689, Eff. 7/20/64, Operative 8/1/64.)
Section
21.8.1 Definitions.
21.8.2 Tax Imposed. 21.8.3 Tax Paid to the Retailer.
21.8.4 Retailer Remits Quarterly.
21.8.5 Registration.
21.8.6 Penalties and Interest.
21.8.7 Additional Powers and Duties of Director of Finance, Etc.
21.8.8 Assessment – Administrative Remedy.
21.8.9 Records. 21.8.10 Refunds.
21.8.11 Actions to Collect.
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