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§ 21.1.2 — CONSTITUTIONAL EXEMPTIONS

Los Angeles Municipal Code (2026 Rev. 9, current through legislation effective June 30, 2026) · Los Angeles Municipal Code § 21.1.2

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SEC. 21.1.2. CONSTITUTIONAL EXEMPTIONS.

(Amended by Ord. No. 135,276, Eff. 10/30/67.) Nothing in this article shall be construed as imposing a tax upon any person when imposition of such tax upon that person would be in violation of the Constitution of the United States or that of the State of California.