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Chapter I›Article 9

SEC. 21.08. BUSINESS TAX REGISTRATION CERTIFICATE — FORM.

Los Angeles Rent Rules (LAMC excerpts) · 2025 edition · updated 2026-07-25 · Los Angeles

(a) Each business tax registration certificate shall be prepared and issued by the Director of Finance and shall state upon the face thereof the following:

  1. The name of the person to whom issued.

  2. The classification of business engaged in and the section of this article in which the business taxed is described.

  3. The address of the location from which the business is conducted, and, where it is different, the mailing address of the business taxed; or where no fixed place of business is maintained, the mailing address of the person to whom the registration certificate has been issued. The mailing address so appearing shall be the address to which all notices required or authorized in this article shall be sent unless the registrant shall request in writing that another address be used for such purpose.

  4. The period for which the certificate has been issued.

(b) Each business tax registration certificate shall state on the back thereof the following:

This business tax registration certificate signifies that the person named on the face hereof has fulfilled the requirements of Article 1 of Chapter II of the Los Angeles Municipal Code by registering with the Director of Finance for the purpose of paying business tax for the classification of business for which this certificate is issued. This certificate does not authorize the person to conduct any unlawful business or to conduct any lawful business in an illegal manner or to conduct within the City of Los Angeles the business for which this certificate has been issued without strictly complying with all the provisions of the ordinances of said City, including but not limited to those requiring a permit from any board, commission, department or office of the City. THIS BUSINESS TAX REGISTRATION CERTIFICATE DOES NOT CONSTITUTE A PERMIT. Any failure to comply with the requirements of Article 1 or Article 1.11 of Chapter II of the Los Angeles Municipal Code shall constitute grounds for suspension of this certificate. (Amended by Ord. No. 160,389, Eff. 10/21/85.)

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▸ Contents — Los Angeles Rent Rules (LAMC excerpts)
Los Angeles Rent Rules (LAMC excerpts)
  1. ▸ Chapter I
    Overview
    1. Article 1
    2. Article 1.2
    3. Article 1.5
    4. Article 2
    5. Article 2.9
    6. Article 3
    7. Article 4
    8. Article 4.3
    9. Article 4.4
    10. Article 4.5
    11. Article 5
    12. Article 6
    13. Article 6.1
    14. Article 7
    15. Article 8
    16. ▸ Article 9
      Overview
      1. SEC. 19.00. FILING OF APPLICATIONS AND APPEALS.
      2. SEC. 19.01. FILING FEE – APPLICATIONS AND APPEALS.
      3. SEC. 19.02. FILING FEES – DIVISION OF LAND AND PRIVATE STREET …
      4. SEC. 19.03. FEES FOR GENERAL PLAN CONSISTENCY.
      5. SEC. 19.04. FEES FOR SIGN-OFF OR CLEARANCE REQUESTS.
      6. SEC. 19.05. FILING FEES FOR ENVIRONMENTAL CLEARANCES.
      7. SEC. 19.06. FILING FEES FOR COASTAL DEVELOPMENT PERMITS.
      8. SEC. 19.07. FEES FOR FLOOD HAZARD REPORTS AND COMPLIANCE CHECKS.
      9. SEC. 19.08. SURCHARGE FOR DEVELOPMENT SERVICES CENTERS.
      10. SEC. 19.09. PROJECT DEVELOPMENT AND COUNSELING SERVICES.
      11. SEC. 19.10. DEVELOPMENT AGREEMENT FEES.
      12. SEC. 19.11. ANNUAL INSPECTION OF COMPLIANCE WITH FLOOR AREA RA…
      13. SEC. 19.13. SURCHARGE FOR AUTOMATED SYSTEMS FOR THE DEPARTMENT…
      14. SEC. 19.14. FEES FOR ENFORCEMENT OF HOUSING COVENANTS.
      15. SEC. 19.15. DEPARTMENT OF TRANSPORTATION ASSESSMENT, TRANSPORT…
      16. SEC. 19.16. GENERAL PLAN MAINTENANCE SURCHARGE FOR THE DEPARTM…
      17. SEC. 19.17. PARK FEE.
      18. SEC. 19.18. AFFORDABLE HOUSING LINKAGE FEE.
      19. SEC. 19.19. WESTSIDE MOBILITY TRANSPORTATION FEES.
      20. SEC. 19.20. DOWNTOWN COMMUNITY BENEFITS FEE ORDINANCE.
      21. SEC. 21.00. DEFINITIONS.
      22. SEC. 21.01. UNLAWFUL BUSINESS NOT AUTHORIZED.
      23. SEC. 21.02. CONSTITUTIONAL EXEMPTIONS.
      24. SEC. 21.03. IMPOSITION OF TAX.
      25. SEC. 21.04. DUE DATES.
      26. SEC. 21.05. DELINQUENT DATES – INTEREST – PENALTIES.
      27. SEC. 21.06. SEPARATE REGISTRATION CERTIFICATE REQUIRED FOR EAC…
      28. SEC. 21.07. REFUNDS OF OVERPAYMENTS.
      29. SEC. 21.08. BUSINESS TAX REGISTRATION CERTIFICATE — FORM.
      30. SEC. 21.09. BUSINESS TAX REGISTRATION CERTIFICATES — POSTING A…
      31. SEC. 21.10. BUSINESS TAX REGISTRATION CERTIFICATES — CHARGE FO…
      32. SEC. 21.11. BUSINESS TAX REGISTRATION CERTIFICATE —TRANSFER.
      33. SEC. 21.12. BUSINESS TAX REGISTRATION CERTIFICATES —SUSPENSION.
      34. SEC. 21.13. NEWLY ESTABLISHED BUSINESSES – COMPUTATION OF BUSI…
      35. SEC. 21.14. WRITTEN STATEMENTS – WHEN REQUIRED – COMPUTATION O…
      36. SEC. 21.15. DIRECTOR OF FINANCE – DUTY TO ENFORCE – POWERS – R…
      37. SEC. 21.16. ASSESSMENT — ADMINISTRATIVE REMEDY.
      38. SEC. 21.17. CONFIDENTIAL CHARACTER OF INFORMATION OBTAINED – D…
      39. SEC. 21.18. DELINQUENT TAXES – INSTALLMENT PAYMENT.
      40. SEC. 21.19. DELINQUENT TAXES – SUIT FOR RECOVERY.
      41. SEC. 21.20. DELINQUENT TAXES – DEBT NOT DISCHARGED BY PENAL CO…
      42. SEC. 21.21. DELINQUENT TAXES – UNCOLLECTIBLE.
      43. SEC. 21.22. RELIGIOUS, CHARITY, ETC.; PROCEDURE FOR ISSUANCE O…
      44. SEC. 21.23. EFFECT OF REPEALS AND AMENDMENTS.
      45. SEC. 21.24. EXEMPTION FOR PERSONS HAVING EQUAL OR GREATER PAYR…
      46. SEC. 21.25. RELIEF FOR EARTHQUAKE INTERRUPTION.
      47. SEC. 21.26. EMPOWERMENT ZONE - CITY BUSINESS TAX REDUCTIONS, L…
      48. SEC. 21.27. ENTERTAINMENT AND MULTIMEDIA BUSINESS TAX LIMITATI…
      49. SEC. 21.28. FISCAL YEAR REPORTING.
      50. SEC. 21.29. SMALL BUSINESS EXEMPTION.
      51. SEC. 21.30. NEW BUSINESS EXEMPTION.
      52. SEC. 21.31. SETTLEMENT BUREAU.
      53. SEC. 21.32. REWARDS FOR INFORMATION.
      54. SEC. 21.33. [TAX RATES.]
      55. SEC. 21.41. GROSS RECEIPTS FUND CLASS 1.
      56. SEC. 21.42. GROSS RECEIPTS FUND CLASS 2.
      57. SEC. 21.43. GROSS RECEIPTS FUND CLASS 2.
      58. SEC. 21.44. GROSS RECEIPTS FUND CLASS 4.
      59. SEC. 21.45. GROSS RECEIPTS FUND CLASS 5.
      60. SEC. 21.46. GROSS RECEIPTS FUND CLASS 6.
      61. SEC. 21.47. GROSS RECEIPTS FUND CLASS 7.
      62. SEC. 21.48. GROSS RECEIPTS FUND CLASS 8.
      63. SEC. 21.49. GROSS RECEIPTS FUND CLASS 9.
      64. SEC. 21.50. TAXATION OF MEDICAL MARIJUANA COLLECTIVES.
      65. SEC. 21.51. TAXATION OF CANNABIS.
      66. SEC. 21.52. TAXATION OF MEDICAL CANNABIS.
      67. SEC. 21.53. AMUSEMENT PARK.
      68. SEC. 21.55. AUCTIONEER.
      69. SEC. 21.56. AUTO PARK
      70. SEC. 21.59. BASEBALL, FOOTBALL, ETC.
      71. SEC. 21.62. BILLIARDS, ETC.
      72. SEC. 21.63. AMUSEMENT MACHINES.
      73. SEC. 21.64. COIN-OPERATED PHONOGRAPHS AND MUSIC MACHINES.
      74. SEC. 21.65. VENDING MACHINES.
      75. SEC. 21.70. BOWLING ALLEY, SKEE-BALL SHUFFLEBOARD, ETC.
      76. SEC. 21.74. CIRCUSES.
      77. SEC. 21.75. SIDE SHOWS, CARNIVALS, CONCESSIONS.
      78. SEC. 21.78. COLLECTION AGENCIES.
      79. SEC. 21.79. COMMISSION BROKERS.
      80. SEC. 21.80. INDEPENDENT TELEMARKETING AGENCY.
      81. SEC. 21.83. DANCE HALL.
      82. SEC. 21.85. PUBLIC DANCE.
      83. SEC. 21.94. RIDES.
      84. SEC. 21.98. OFFICE COMMERCIAL BUILDINGS, ETC., RENTALS.
      85. SEC. 21.99. RENTING ACCOMMODATIONS.
      86. SEC. 21.102. LAUNDRY, CLEANING AND DYEING AGENT, COLLECTOR, LI…
      87. SEC. 21.108. MONEY LENDERS.
      88. SEC. 21.109. MOTION PICTURE, TELEVISION AND RADIO PRODUCERS.
      89. SEC. 21.124. OIL WELLS.
      90. SEC. 21.141. WAREHOUSE – STORAGE OF GOODS.
      91. SEC. 21.142. STEVEDORES.
      92. SEC. 21.143. TUGBOAT AND BARGE OPERATORS.
      93. SEC. 21.147. THEATRE.
      94. SEC. 21.166. MERCHANDISE WHOLESALE SELLING.
      95. SEC. 21.167. MERCHANDISE – RETAIL SELLING.
      96. § 21.168
      97. SEC. 21.169. CHRISTMAS TREES.
      98. SEC. 21.170. CHRISTMAS TREE LOT CLEAN-UP DEPOSITS.
      99. SEC. 21.171. RETAILERS OF NEW PASSENGER MOTOR VEHICLES.
      100. SEC. 21.187. COMMON CARRIER BUS.
      101. SEC. 21.188. CONTRACTORS.
      102. § 21.189
      103. SEC. 21.190. PROFESSIONS AND OCCUPATIONS.
      104. SEC. 21.191. HEALTH MAINTENANCE ORGANIZATIONS.
      105. SEC. 21.192. PERSONAL PROPERTY RENTAL.
      106. SEC. 21.193. SALE OF REAL PROPERTY.
      107. SEC. 21.194. TRANSPORTING PERSONS FOR HIRE.
      108. SEC. 21.195. TRUCKING – HAULING
      109. SEC. 21.196. MISCELLANEOUS TRUCKING.
      110. SEC. 21.197. TELEPHONE COMPANIES.
      111. SEC. 21.199. SALES TAX.
    17. Article 1.1
    18. Article 1.2
    19. Article 1.3
    20. Article 1.5
    21. Article 1.6
    22. Article 1.7
    23. Article 1.8
    24. Article 1.9
    25. Article 1.10
    26. Article 1.11
    27. Article 1.12
    28. Article 1.13
    29. Article 1.14
    30. Article 1.15
    31. Article 1.16
    32. Article 1.17
    33. Article 8
    34. Article 9
  2. Chapter IX
  3. Chapter XV
  4. Chapter XVI

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