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§ 21.5.07 — AUTHORIZATION OF COLLECTIONS

Los Angeles Municipal Code (2026 Rev. 9, current through legislation effective June 30, 2026) · Los Angeles Municipal Code § 21.5.07

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SEC. 21.5.07. AUTHORIZATION OF COLLECTIONS.

(Amended by Ord. No. 137,733, Eff. 12/30/68.) Every retailer maintaining a place of business in the City of Los Angeles shall apply to the Director of Finance for authorization to collect the tax hereby imposed from any person purchasing property from such retailer, the use or consumption of which is taxable hereunder. Upon receipt of any application in such form as required by the Director of Finance, the Director of Finance may authorize the applicant to make such collections and to forward the same to the Director of Finance. Nothing in this article, however, shall require a retailer maintaining places of business both within and outside the City to collect the tax imposed under this article from persons who purchase property from a place of business maintained by such retailer outside the City.

§ 21.5.07 — AUTHORIZATION OF COLLECTIONS | Los Angeles, CA Municipal Code (2026 Rev. 9, current through legislation effective June 30, 2026) | Corpus