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§ 21.8.2 — TAX IMPOSED

Los Angeles Municipal Code (2026 Rev. 9, current through legislation effective June 30, 2026) · Los Angeles Municipal Code § 21.8.2

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SEC. 21.8.2. TAX IMPOSED.

(Amended by Ord. No. 135,144, Eff. 10/1/67.) An excise is hereby imposed upon the use or consumption in the City of Los Angeles of cigarettes purchased from a retailer for use or consumption within the City of Los Angeles at the rate of one mill ($0.001) per cigarette on or after August 1,1964, and to and including September 30, 1966; and at the rate of two mills ($0.002) per cigarette thereafter to and including September 30, 1967. No excise shall be imposed under this section on or after the period commencing October 1, 1967. * It is the intention of the City Council in adopting this ordinance to enable the City of Los Angeles to become eligible to participate in the distribution of funds derived from State-collected cigarette taxes as provided in Sec. 30462 of the Revenue and Taxation Code, as amended by Chapter 963, Statutes of 1967.