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§ 21.3.10 — RECORDS

Los Angeles Municipal Code (2026 Rev. 9, current through legislation effective June 30, 2026) · Los Angeles Municipal Code § 21.3.10

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SEC. 21.3.10. RECORDS.

(Amended by Ord. No. 173, 587, Eff. 12/7/00.) Each person required to collect any tax imposed by this article must keep, for a period of four years, all records necessary to determine the amount of the tax that the person was responsible for collecting. The Office of Finance has a right to inspect those records at any reasonable time.