Quarterly renewals are due on the last day of January, April, July and October and delinquent if not paid before February 1, May 1, August 1 and November 1.

Dance Halls

A Dance Hall is any location in which the general public is invited to dance. A Dance club is any location that provides dancing for members only or invited guests only.  If a location is granted a dance hall permit, no live entertainment permit is required for live musical groups if used in conjunction with dancing.



Commercial Tenant Occupancy Tax

The Commercial Tenant Occupancy Tax is imposed on every tenant renting a building or structure of any kind on land located in the City of Los Angeles from a lessor for purposes other than dwelling, sleeping or lodging.