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§ 21.94 — RIDES

Los Angeles Municipal Code (2026 Rev. 9, current through legislation effective June 30, 2026) · Los Angeles Municipal Code § 21.94

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SEC. 21.94. RIDES.

(Amended by Ord. No. 174,241, Eff. 11/3/01, Oper. 1/1/01.) (a) For every person engaged in the business of conducting or operating a ferris wheel, scenic railway, or any ride by boat or car for the amusement of the public, any merry-go-round, swing or similar device, the tax shall be $443.44 per year or fractional part thereof. (b) The provisions of this section shall not apply to the holder of a registration certificate issued in connection with the conduct of an amusement park under other sections of this article. (c) No tax shall be required for any person conducting or operating a ride at any carnival, fair, festival or like activity of a temporary nature conducted or operated by a California Agricultural District. (Amended by Ord. No. 178,101, Eff. 1/9/07.)