Los Angeles Business Tax & Permits

For every person engaged in the business of conducting or operating any pool or billiard room, or who for a fee or charge of any kind lets to players the use of any pool table, billiard table or similar device, or who keeps any such table or device available for such use, the tax shall be $106.43 per year for each table or device, whether used or not, which is kept upon the premises. This section shall apply regardless of whether the table is maintained as an incident to the conduct or operation of a social or athletic club, or as an adjunct of any other private institution or activity, if a charge is imposed for the use thereof. (First Sentence Amended by Ord. No. 166,204, Eff. 10/11/90, Oper. 1/1/91.)

SEC. 21.63. AMUSEMENT MACHINES.

(Amended by Ord. No. 166,204, Eff. 10/11/90, Oper. 1/1/91.)

For every person who lets or permits, upon premises over which the person has control, the use or operation of any amusement machine, device, game or apparatus, except such machines, devices, games or apparatus as are described and referred to in Sections 21.64 or 21.70 of this article, and the operation or use of which results from, or is permitted or allowed by, insertion of any coin, slug or token of value into the machine, device, game or apparatus, or any device attached thereto, or by the payment of any fee or fees, the tax shall be $22.17 per year or fractional part thereof for each such machine, device, game or apparatus, whether or not such person is the owner or such machine, device, game or apparatus.