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§ 21.12.2 — DURATION AND APPLICATION OF PROGRAM

Los Angeles Municipal Code (2026 Rev. 9, current through legislation effective June 30, 2026) · Los Angeles Municipal Code § 21.12.2

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SEC. 21.12.2. DURATION AND APPLICATION OF PROGRAM.

The Tax Penalty Amnesty program shall be conducted during the period of October 1, 2020, through December 17, 2020. The program shall apply to penalties for delinquent tax liabilities for tax periods ending on or before December 17, 2020, with respect to Article I (Business Taxes, including taxes imposed with respect to cannabis pursuant to Los Angeles Municipal Code Section 21.51), Article 1.1 (Telephone, Electricity, and Gas Users Taxes), Article 1.3 (Commercial Tenant’s Occupancy Taxes), Article 1.7 (Transient Occupancy Tax), and Article 1.15 (Parking Occupancy Taxes) of this Chapter.