Chapter II — LICENSES, PERMITS, BUSINESS REGULATIONS›Article 1
Los Angeles Business Tax & Permits — LAMC Chapter II § 21.167 Merchandise – Retail Selling
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 § 21.167 · Text as of 2026-09-23
(Repealed by Ord. No. 178,101, Eff. 1/9/07.)
SEC. 21.167.1. SALES OF FIREARMS AND AMMUNITION.
(Added by Ord. No. 170,729, Eff. 11/20/95. Oper. 1/1/96.)
(a) For every person selling any firearms and ammunition, the tax shall be $106.43 per year or fractional part thereof for the first $18,000.00 or less of gross receipts, plus $5.91 per year for each additional $1,000.00 of gross receipts or fractional part thereof in excess of $18,000.00.
(b) For the purpose of this section:
The term “ Firearms ” shall be defined as any pistol, revolver, rifle, shotgun or other device, designed to be used as a weapon, from which a projectile is expelled through a barrel by the force of an explosion or any other form of combustion, or any device which is capable of being altered so as to expel a projectile in such manner.
The term “ Ammunition ” shall be defined as any projectile designed to be expelled through the barrel of a firearm by the force of any explosion or other form of combustion.
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