City of Los Angeles Tax Ordinance

The following information is the City of Los Angeles' Tax Ordinances that cover Business Taxes and other related taxes or fees.

General Provisions 

Article 1, Chapter 1, Section 11.00 LAMC: Provisions Applicable to Business and Other Taxes

Right To Taxation

Article 1, Chapter 2, Section 21.03 LAMC: Imposition of Tax

Business Tax  

Article 1, Chapter 2 LAMC: Business Tax Ordinance (Please note that the new rates for gross receipts classifications may have changed. Please go to the Know Your Tax Rates page.) 

Specialized Apportionment Instructions

• Architects
• Real Estate Brokers
• Stockbrokers

Other Related Taxes and Fees 

Article 1.1 - Telephone, Electricity & Gas Users Tax

Article 1.3 - Commercial Tenant’s Occupancy Tax

Article 1.6 - Uniform Sales and Use Tax

Article 1.7 - Transient Occupancy Tax

Article 1.9 - Real Property Transfer Tax

Article 1.10 - Dwelling Unit Construction Tax

Article 1.13 - Residential Development Tax

Article 1.15 - Parking Occupancy Tax

Article 4.1 - Sewer Service Charge

Article 6.1 - Solid Waste Collection, Transfer, Recycling, Recovery of Waste Resources and Disposal Fee ( Sanitation Equipment Charge)