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Tax Ordinances

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 Image result for law icon

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

Image result for law iconRight To Taxation

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

Image result for law iconBusiness 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

Image result for law iconOther 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)

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