§ 21.3.4 — EXEMPTIONS

SEC. 21.3.4. EXEMPTIONS.

Tenants holding the following kinds of tenancies are exempt from the tax imposed by this article. (a) Tenants to the extent they become so by placing goods in a warehouse or similar structure for storage or safekeeping. (b) Tenants to the extent they became so by parking or storing an automobile in a building or structure. (c) Tenants to the extent they become so by being admitted to a theater, exhibition hall or any similar place of public assemblage or entertainment. (d) Casual tenants. (e) Tenants to the extent they become so by placing coin-operated machines and devices on or within a premises under the control of the lessor. (f) Tenants of a person subject to taxation for engaging within the City of Los Angeles in a business described in Sec. 21.98 of this chapter. (g) Tenants conducting, operating, promoting, or sponsoring a bona fide trade show, as is defined in Section 21.168.4 of Article 1 of Chapter 2, where the show does not exceed 14 days, and their tenants. (Added by Ord. No. 147,632, Eff. 10/2/75.) (h) Tenants to the extent they become so by being exhibitors at an antique show or collectors’ exchange show or vendors at a swap meet. (Added by Ord. No. 161,524, Eff. 8/17/86.) (i) Tenants to the extent they become so by using a boat slip or mooring exclusively for commercial purposes. (Added by Ord. No. 163,754, Eff. 7/16/88.)