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Chapter II — LICENSES, PERMITS, BUSINESS REGULATIONS›Article 1

Los Angeles Business Tax & Permits — LAMC Chapter II § 21.190 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 § 21.190 · Text as of 2026-09-23

SEC. 21.190.1. EXEMPTION.

Nothing in this article shall be construed to require the payment of a tax by any person for any period prior to January 1, 1977 by reason of such person having engaged in business as a steamship agent; for any period prior to January 1, 1980 by reason of such person having engaged in business as a custom house broker; for any period prior to January 1, 1981 by reason of such person having engaged in business as a stevedore; or for any period prior to January 1, 1984 by reason of such person having engaged in business as a tugboat or barge operator. (Amended by Ord. No. 159,314, Eff. 9/29/84.)

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