For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
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§ 21.5.15 — RETURNS, CONTENTS OF

Los Angeles Municipal Code (2026 Rev. 9, current through legislation effective June 30, 2026) · Los Angeles Municipal Code § 21.5.15

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SEC. 21.5.15. RETURNS, CONTENTS OF.

Each return filed by a retailer shall show the total sale price of the property sold by the retailer during the reporting period in respect of which the retailer collected the tax hereby imposed. Each return filed by a purchaser shall show the total sale price of the property purchased by the purchaser during the reporting period in respect of which a tax is due hereunder. All returns shall show the amount of the taxes for the period covered by the return and such other information as the Director of Finance deems necessary for the proper administration of this article.