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§ 21.15.11 — RECORDS

Los Angeles Municipal Code (2026 Rev. 9, current through legislation effective June 30, 2026) · Los Angeles Municipal Code § 21.15.11

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SEC. 21.15.11. RECORDS.

It shall be the duty of every operator liable for the collection and payment to the City of any tax imposed by this article to keep and preserve, for a period of four years, all records as may be necessary to determine the amount of such tax as the operator may have been liable for the collection of and payment to the City, which records the Director of Finance shall have the right to inspect at all reasonable times.