Skip to content

Chapter I›Article 9

SEC. 21.94. RIDES.

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

(Amended by Ord. No. 174,241, Eff. 11/3/01, Oper. 1/1/01.)

(a) For every person engaged in the business of conducting or operating a ferris wheel, scenic railway, or any ride by boat or car for the amusement of the public, any merry-go-round, swing or similar device, the tax shall be $443.44 per year or fractional part thereof.

(b) The provisions of this section shall not apply to the holder of a registration certificate issued in connection with the conduct of an amusement park under other sections of this article.

(c) No tax shall be required for any person conducting or operating a ride at any carnival, fair, festival or like activity of a temporary nature conducted or operated by a California Agricultural District. (Amended by Ord. No. 178,101, Eff. 1/9/07.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸ 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

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.