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Quarterly

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.

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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.

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